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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 10-Q

 

 

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

 

 

For the quarterly period ended June 30, 2022

 

OR

 

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

 

For the transition period from to .

 

SOTHERLY HOTELS INC.

(Exact name of registrant as specified in its charter)

 

 

Maryland

001-32379

20-1531029

(State or Other Jurisdiction of

Incorporation or Organization)

(Commission

File Number)

(I.R.S. Employer

Identification No.)

 

SOTHERLY HOTELS LP

(Exact name of registrant as specified in its charter)

 

 

Delaware

001-36091

20-1965427

(State or Other Jurisdiction of

Incorporation or Organization)

(Commission

File Number)

(I.R.S. Employer

Identification No.)

 

306 South Henry Street, Suite 100

Williamsburg, Virginia 23185

(757) 229-5648

(Address and Telephone Number of Principal Executive Offices)

 

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

Sotherly Hotels Inc. Yes No Sotherly Hotels LP Yes No

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

Sotherly Hotels Inc. Yes No Sotherly Hotels LP Yes No

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

Sotherly Hotels Inc.

 

Large Accelerated Filer

 

 

Accelerated Filer

 

 

 

 

 

 

Non-accelerated Filer

 

 

Smaller Reporting Company

 

 

 

 

 

 

Emerging Growth Company

 

 

 

 

 

 


 

Sotherly Hotels LP

 

Large Accelerated Filer

 

 

Accelerated Filer

 

 

 

 

 

 

Non-accelerated Filer

 

 

Smaller Reporting Company

 

 

 

 

 

 

Emerging growth company

 

 

 

 

 

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

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

Sotherly Hotels Inc. Yes No Sotherly Hotels LP Yes No

 

As of August 5, 2022, there were 18,414,750 shares of Sotherly Hotels Inc.’s common stock issued and outstanding.

 

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

 

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock, $0.01 par value

SOHO

The NASDAQ Stock Market LLC

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

SOHOB

The NASDAQ Stock Market LLC

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

SOHOO

The NASDAQ Stock Market LLC

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

SOHON

The NASDAQ Stock Market LLC

 

 

 

 


 

EXPLANATORY NOTE

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

The Company conducts virtually all of its activities through the Operating Partnership and is its sole general partner. The partnership agreement provides that the Operating Partnership will assume and pay when due, or reimburse the Company for payment of, all costs and expenses relating to the ownership and operations of, or for the benefit of, the Operating Partnership. The partnership agreement further provides that all expenses of the Company are deemed to be incurred for the benefit of the Operating Partnership.

This report combines the Quarterly Reports on Form 10-Q for the period ended June 30, 2022 of the Company and the Operating Partnership. We believe combining the quarterly reports into this single report results in the following benefits:

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

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

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

 

3


 

SOTHERLY HOTELS INC.

SOTHERLY HOTELS LP

INDEX

 

 

 

 

 

Page

 

 

 

 

 

PART I

Item 1.

 

Consolidated Financial Statements

 

5

 

 

 

 

 

 

 

Sotherly Hotels Inc.

 

 

 

 

Consolidated Balance Sheets as of June 30, 2022 (unaudited) and December 31, 2021

 

5

 

 

Consolidated Statements of Operations (unaudited) for the Three and Six Months Ended June 30, 2022 and 2021

 

6

 

 

Consolidated Statements of Changes in Equity (unaudited) for the Three Months Ended March 31 and June 30, 2022 and 2021

 

7

 

 

Consolidated Statements of Cash Flows (unaudited) for the Six Months Ended June 30, 2022 and 2021

 

9

 

 

 

 

 

 

 

Sotherly Hotels LP

 

 

 

 

Consolidated Balance Sheets as of June 30, 2022 (unaudited) and December 31, 2021

 

10

 

 

Consolidated Statements of Operations (unaudited) for the Three and Six Months Ended June 30, 2022 and 2021

 

11

 

 

Consolidated Statements of Changes in Partners’ Capital (unaudited) for the Three Months Ended March 31 and June 30, 2022 and 2021

 

12

 

 

Consolidated Statements of Cash Flows (unaudited) for the Six Months Ended June 30, 2022 and 2021

 

14

 

 

Notes to Consolidated Financial Statements

 

15

Item 2.

 

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

 

35

Item 3.

 

Quantitative and Qualitative Disclosures About Market Risk

 

48

Item 4

 

Controls and Procedures

 

49

 

 

 

 

 

PART II

Item 1.

 

Legal Proceedings

 

51

Item 1A.

 

Risk Factors

 

51

Item 2.

 

Unregistered Sales of Equity Securities and Use of Proceeds

 

51

Item 3.

 

Defaults Upon Senior Securities

 

51

Item 4.

 

Mine Safety Disclosures

 

52

Item 5.

 

Other Information

 

52

Item 6.

 

Exhibits

 

53

 

4


 

PART I

 

 

Item 1. Consolidated Financial Statements

SOTHERLY HOTELS INC.

CONSOLIDATED BALANCE SHEETS

 

 

 

 

June 30, 2022

 

 

December 31, 2021

 

 

 

(unaudited)

 

 

 

 

ASSETS

 

 

 

 

 

 

Investment in hotel properties, net

 

$

369,481,882

 

 

$

375,885,224

 

Investment in hotel properties held for sale, net

 

 

 

 

 

22,870,487

 

Cash and cash equivalents

 

 

23,969,135

 

 

 

13,166,883

 

Restricted cash

 

 

7,383,626

 

 

 

12,411,654

 

Accounts receivable, net

 

 

4,088,159

 

 

 

4,822,187

 

Prepaid expenses, inventory and other assets

 

 

8,175,184

 

 

 

6,894,228

 

TOTAL ASSETS

 

$

413,097,986

 

 

$

436,050,663

 

LIABILITIES

 

 

 

 

 

 

Mortgage loans, net

 

$

325,650,322

 

 

$

351,170,883

 

Secured notes, net

 

 

 

 

 

19,128,330

 

Unsecured notes, net

 

 

7,609,934

 

 

 

7,609,934

 

Accounts payable and accrued liabilities

 

 

29,784,182

 

 

 

35,960,293

 

Advance deposits

 

 

1,891,767

 

 

 

1,552,942

 

Dividends and distributions payable

 

 

4,089,347

 

 

 

4,125,351

 

TOTAL LIABILITIES

 

$

369,025,552

 

 

$

419,547,733

 

Commitments and contingencies (See Note 6)

 

 

 

 

 

 

EQUITY

 

 

 

 

 

 

Sotherly Hotels Inc. stockholders’ equity

 

 

 

 

 

 

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

 

 

 

 

 

 

8.0% Series B cumulative redeemable perpetual preferred stock,
   
1,488,100 and 1,510,000 shares issued and outstanding; aggregate liquidation
    preference $
43,898,950 and $43,035,000, at June 30, 2022 and
    December 31, 2021, respectively.

 

 

14,881

 

 

 

15,100

 

7.875% Series C cumulative redeemable perpetual preferred stock,
    
1,356,410 and 1,384,610 shares issued and outstanding; aggregate liquidation
    preference $
39,918,729 and $39,385,669, at June 30, 2022 and
    December 31, 2021, respectively.

 

 

13,564

 

 

 

13,846

 

8.25% Series D cumulative redeemable perpetual preferred stock,
   
1,165,000 and 1,165,000 shares issued and outstanding; aggregate liquidation
   preference $
34,531,328 and $33,329,922, at June 30, 2022 and
   December 31, 2021, respectively.

 

 

11,650

 

 

 

11,650

 

Common stock, par value $0.01, 69,000,000 shares authorized, 18,206,673
   shares issued and outstanding at June 30, 2022 and
17,441,058 
   shares issued and outstanding at December 31, 2021.

 

 

182,067

 

 

 

174,410

 

Additional paid-in capital

 

 

178,066,395

 

 

 

177,651,954

 

Unearned ESOP shares

 

 

(2,982,307

)

 

 

(3,083,398

)

Distributions in excess of retained earnings

 

 

(127,843,207

)

 

 

(153,521,704

)

Total Sotherly Hotels Inc. stockholders’ equity

 

 

47,463,043

 

 

 

21,261,858

 

Noncontrolling interest

 

 

(3,390,609

)

 

 

(4,758,928

)

TOTAL EQUITY

 

 

44,072,434

 

 

 

16,502,930

 

TOTAL LIABILITIES AND EQUITY

 

$

413,097,986

 

 

$

436,050,663

 

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

 

 

5


 

SOTHERLY HOTELS INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

(unaudited)

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2022

 

 

June 30, 2021

 

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

REVENUE

 

 

 

 

 

 

 

 

 

 

 

 

Rooms department

 

$

32,545,588

 

 

$

24,045,910

 

 

$

57,398,973

 

 

$

39,539,514

 

Food and beverage department

 

 

7,712,310

 

 

 

3,501,875

 

 

 

13,330,046

 

 

 

5,045,114

 

Other operating departments

 

 

6,912,361

 

 

 

6,835,524

 

 

 

14,793,842

 

 

 

12,434,212

 

Total revenue

 

 

47,170,259

 

 

 

34,383,309

 

 

 

85,522,861

 

 

 

57,018,840

 

EXPENSES

 

 

 

 

 

 

 

 

 

 

 

 

Hotel operating expenses

 

 

 

 

 

 

 

 

 

 

 

 

Rooms department

 

 

7,205,585

 

 

 

5,917,880

 

 

 

13,155,343

 

 

 

9,914,496

 

Food and beverage department

 

 

5,256,164

 

 

 

2,106,487

 

 

 

9,136,781

 

 

 

3,016,751

 

Other operating departments

 

 

2,599,372

 

 

 

2,648,387

 

 

 

5,083,479

 

 

 

4,587,264

 

Indirect

 

 

17,337,585

 

 

 

14,050,076

 

 

 

33,400,946

 

 

 

25,639,153

 

Total hotel operating expenses

 

 

32,398,706

 

 

 

24,722,830

 

 

 

60,776,549

 

 

 

43,157,664

 

Depreciation and amortization

 

 

4,619,743

 

 

 

4,969,669

 

 

 

9,184,815

 

 

 

9,951,685

 

Loss on disposal of assets

 

 

520,156

 

 

 

17,221

 

 

 

490,613

 

 

 

17,221

 

Corporate general and administrative

 

 

1,432,366

 

 

 

1,530,438

 

 

 

2,946,393

 

 

 

2,831,396

 

Total operating expenses

 

 

38,970,971

 

 

 

31,240,158

 

 

 

73,398,370

 

 

 

55,957,966

 

NET OPERATING INCOME

 

 

8,199,288

 

 

 

3,143,151

 

 

 

12,124,491

 

 

 

1,060,874

 

Other income (expense)

 

 

 

 

 

 

 

 

 

 

 

 

Interest expense

 

 

(5,342,940

)

 

 

(5,526,595

)

 

 

(11,056,144

)

 

 

(11,446,118

)

Interest income

 

 

27,486

 

 

 

36,308

 

 

 

51,934

 

 

 

74,907

 

Loss on early extinguishment of debt

 

 

(5,944,881

)

 

 

 

 

 

(5,944,881

)

 

 

 

Unrealized gain on hedging activities

 

 

572,497

 

 

 

303,181

 

 

 

1,534,760

 

 

 

693,367

 

Gain on sale of assets

 

 

30,053,977

 

 

 

 

 

 

30,053,977

 

 

 

 

Gain on involuntary conversion of assets

 

 

51,547

 

 

 

496,957

 

 

 

51,547

 

 

 

496,957

 

Net income (loss) before income taxes

 

 

27,616,974

 

 

 

(1,546,998

)

 

 

26,815,684

 

 

 

(9,120,013

)

Income tax provision

 

 

(11,615

)

 

 

(6,972

)

 

 

(21,269

)

 

 

(9,581

)

Net income (loss)

 

 

27,605,359

 

 

 

(1,553,970

)

 

 

26,794,415

 

 

 

(9,129,594

)

Less: Net (income) loss attributable to noncontrolling interest

 

 

(1,529,940

)

 

 

179,638

 

 

 

(1,368,319

)

 

 

879,176

 

Net income (loss) available to the Company

 

 

26,075,419

 

 

 

(1,374,332

)

 

 

25,426,096

 

 

 

(8,250,418

)

Declared and undeclared distributions to preferred stockholders

 

 

(1,889,470

)

 

 

(1,529,613

)

 

 

(3,826,086

)

 

 

(3,718,524

)

Gain on extinguishment of preferred stock

 

 

83,500

 

 

 

93,342

 

 

 

161,675

 

 

 

93,342

 

Net income (loss) available to common stockholders

 

$

24,269,449

 

 

$

(2,810,603

)

 

$

21,761,685

 

 

$

(11,875,600

)

Net income (loss) per share attributable to common stockholders:

 

 

 

 

 

 

 

 

 

 

 

 

Basic

 

$

1.36

 

 

$

(0.19

)

 

$

1.24

 

 

$

(0.82

)

Diluted

 

$

1.32

 

 

$

(0.19

)

 

$

1.20

 

 

$

(0.82

)

Weighted average number of common shares outstanding

 

 

 

 

 

 

 

 

 

 

 

 

Basic

 

 

17,762,513

 

 

 

14,635,701

 

 

 

17,436,975

 

 

 

14,530,316

 

Diluted

 

 

18,304,508

 

 

 

14,635,701

 

 

 

18,031,381

 

 

 

14,530,316

 

 

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

 

 

6


 

SOTHERLY HOTELS INC.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Additional

 

 

Unearned

 

 

Distributions

 

 

 

 

 

 

 

 

 

Preferred Stock

 

 

Common Stock

 

 

Paid-

 

 

ESOP

 

 

in Excess of

 

 

Noncontrolling

 

 

 

 

 

 

Shares

 

 

Par Value

 

 

Shares

 

 

Par Value

 

 

In Capital

 

 

Shares

 

 

Retained Earnings

 

 

Interest

 

 

Total

 

Balances at December 31, 2021

 

 

4,059,610

 

 

$

40,596

 

 

 

17,441,058

 

 

$

174,410

 

 

$

177,651,954

 

 

$

(3,083,398

)

 

$

(153,521,704

)

 

$

(4,758,928

)

 

$

16,502,930

 

Net loss

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(649,323

)

 

 

(161,621

)

 

 

(810,944

)

Issuance of common stock

 

 

 

 

 

 

 

 

175,268

 

 

 

1,752

 

 

 

355,760

 

 

 

 

 

 

 

 

 

 

 

 

357,512

 

Issuance of restricted
   common stock awards

 

 

 

 

 

 

 

 

15,000

 

 

 

151

 

 

 

30,149

 

 

 

 

 

 

 

 

 

 

 

 

30,300

 

Amortization of ESOP shares

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(36,391

)

 

 

50,547

 

 

 

 

 

 

 

 

 

14,156

 

Amortization of restricted
   stock awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18,195

 

 

 

 

 

 

 

 

 

 

 

 

18,195

 

Extinguishment of preferred stock

 

 

(22,500

)

 

 

(225

)

 

 

217,775

 

 

 

2,178

 

 

 

9,222

 

 

 

 

 

 

 

 

 

 

 

 

11,175

 

Balances at March 31, 2022
     (unaudited)

 

 

4,037,110

 

 

$

40,371

 

 

 

17,849,101

 

 

$

178,491

 

 

$

178,028,889

 

 

$

(3,032,851

)

 

$

(154,171,027

)

 

$

(4,920,549

)

 

$

16,123,324

 

Net income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

26,075,419

 

 

 

1,529,940

 

 

 

27,605,359

 

Issuance of common stock

 

 

 

 

 

 

 

 

37,428

 

 

 

374

 

 

 

64,002

 

 

 

 

 

 

 

 

 

 

 

 

64,376

 

Issuance of restricted
   common stock awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Conversion of units in Operating
   Partnership to shares of
   common stock

 

 

 

 

 

 

 

 

50,000

 

 

 

500

 

 

 

(500

)

 

 

 

 

 

 

 

 

 

 

 

 

Amortization of ESOP shares

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(30,590

)

 

 

50,544

 

 

 

 

 

 

 

 

 

19,954

 

Amortization of restricted
   stock awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18,195

 

 

 

 

 

 

 

 

 

 

 

 

18,195

 

Extinguishment of preferred stock

 

 

(27,600

)

 

 

(276

)

 

 

270,144

 

 

 

2,702

 

 

 

(13,601

)

 

 

 

 

 

252,401

 

 

 

 

 

 

241,226

 

Balances at June 30, 2022
     (unaudited)

 

 

4,009,510

 

 

$

40,095

 

 

 

18,206,673

 

 

$

182,067

 

 

$

178,066,395

 

 

$

(2,982,307

)

 

$

(127,843,207

)

 

$

(3,390,609

)

 

$

44,072,434

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

7


 

SOTHERLY HOTELS INC.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Additional

 

 

Unearned

 

 

Distributions

 

 

 

 

 

 

 

 

 

Preferred Stock

 

 

Common Stock

 

 

Paid-

 

 

ESOP

 

 

in Excess of

 

 

Noncontrolling

 

 

 

 

 

 

Shares

 

 

Par Value

 

 

Shares

 

 

Par Value

 

 

In Capital

 

 

Shares

 

 

Retained Earnings

 

 

Interest

 

 

Total

 

Balances at December 31, 2020

 

 

4,364,610

 

 

$

43,646

 

 

 

15,023,850

 

 

$

150,238

 

 

$

180,292,440

 

 

$

(3,636,026

)

 

$

(127,300,230

)

 

$

(5,348,763

)

 

$

44,201,305

 

Net loss

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(6,876,085

)

 

 

(699,539

)

 

 

(7,575,624

)

Issuance of common stock

 

 

 

 

 

 

 

 

136,281

 

 

 

1,363

 

 

 

399,303

 

 

 

 

 

 

 

 

 

 

 

 

400,666

 

Issuance of restricted
   common stock awards

 

 

 

 

 

 

 

 

15,000

 

 

 

150

 

 

 

43,950

 

 

 

 

 

 

 

 

 

 

 

 

44,100

 

Conversion of units in Operating
   Partnership to shares of
   common stock

 

 

 

 

 

 

 

 

100

 

 

 

1

 

 

 

(566

)

 

 

 

 

 

 

 

 

565

 

 

 

 

Amortization of ESOP shares

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(33,853

)

 

 

55,939

 

 

 

 

 

 

 

 

 

22,086

 

Amortization of restricted
   stock awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18,195

 

 

 

 

 

 

 

 

 

 

 

 

18,195

 

Balances at March 31, 2021
     (unaudited)

 

 

4,364,610

 

 

$

43,646

 

 

 

15,175,231

 

 

$

151,752

 

 

$

180,719,469

 

 

$

(3,580,087

)

 

$

(134,176,315

)

 

$

(6,047,737

)

 

$

37,110,728

 

Net loss

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1,374,332

)

 

 

(179,638

)

 

 

(1,553,970

)

Extinguishment of preferred stock

 

 

(220,000

)

 

 

(2,200

)

 

 

1,542,727

 

 

 

15,427

 

 

 

(106,570

)

 

 

 

 

 

203,227

 

 

 

 

 

 

109,884

 

Amortization of ESOP shares

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(33,852

)

 

 

55,939

 

 

 

 

 

 

 

 

 

22,087

 

Amortization of restricted
   stock awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18,195

 

 

 

 

 

 

 

 

 

 

 

 

18,195

 

Balances at June 30, 2021
     (unaudited)

 

 

4,144,610

 

 

$

41,446

 

 

 

16,717,958

 

 

$

167,179

 

 

$

180,597,242

 

 

$

(3,524,148

)

 

$

(135,347,420

)

 

$

(6,227,375

)

 

$

35,706,924

 

 

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

 

 

8


 

SOTHERLY HOTELS INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(unaudited)

 

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

 

(unaudited)

 

 

(unaudited)

 

Cash flows from operating activities:

 

 

 

 

 

 

Net Income (loss)

 

$

26,794,415

 

 

$

(9,129,594

)

Adjustments to reconcile net income (loss) to net cash
      provided by operating activities:

 

 

 

 

 

 

Depreciation and amortization

 

 

9,184,815

 

 

 

9,951,685

 

Amortization of deferred financing costs

 

 

800,525

 

 

 

516,814

 

Amortization of mortgage premium

 

 

(12,341

)

 

 

(12,341

)

Gain on involuntary conversion of assets

 

 

(51,547

)

 

 

(496,957

)

Unrealized gain on hedging activities

 

 

(1,534,760

)

 

 

(693,367

)

Loss on early extinguishment of debt

 

 

5,944,881

 

 

 

 

Gain on sale of assets

 

 

(30,053,977

)

 

 

 

Loss on disposal of assets

 

 

490,613

 

 

 

17,221

 

ESOP and stock - based compensation

 

 

522,689

 

 

 

525,329

 

Changes in assets and liabilities:

 

 

 

 

 

 

Accounts receivable

 

 

215,397

 

 

 

(1,011,009

)

Prepaid expenses, inventory and other assets

 

 

(1,390,225

)

 

 

(1,498,515

)

Accounts payable and other accrued liabilities

 

 

(9,794,417

)

 

 

3,893,338

 

Advance deposits

 

 

338,825

 

 

 

(266,456

)

Accounts receivable - affiliate

 

 

 

 

 

103,810

 

Net cash provided by operating activities

 

 

1,454,893

 

 

 

1,899,958

 

Cash flows from investing activities:

 

 

 

 

 

 

Proceeds from sale of hotel properties

 

 

52,403,981

 

 

 

 

Improvements and additions to hotel properties

 

 

(2,598,147

)

 

 

(1,793,222

)

Proceeds from insurance conversion

 

 

570,179

 

 

 

496,957

 

Proceeds from sale of assets

 

 

34,147

 

 

 

 

Net cash provided by (used in) investing activities

 

 

50,410,160

 

 

 

(1,296,265

)

Cash flows from financing activities:

 

 

 

 

 

 

Proceeds from mortgage loans

 

 

7,777,475

 

 

 

 

Payments on mortgage loans

 

 

(33,621,590

)

 

 

(2,369,650

)

Payments on secured notes

 

 

(20,000,000

)

 

 

 

Payments of deferred financing costs

 

 

(246,714

)

 

 

(1,860

)

Net cash used in financing activities

 

 

(46,090,829

)

 

 

(2,371,510

)

Net increase/(decrease) in cash, cash equivalents and restricted cash

 

 

5,774,224

 

 

 

(1,767,817

)

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

 

 

25,578,537

 

 

 

35,300,546

 

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

 

$

31,352,761

 

 

$

33,532,729

 

Supplemental disclosures:

 

 

 

 

 

 

Cash paid during the period for interest

 

$

14,157,708

 

 

$

10,375,892

 

Cash paid during the period for income taxes

 

$

39,908

 

 

$

20,200

 

Non-cash investing and financing activities:

 

 

 

 

 

 

Change in amount of improvements to hotel property
   in accounts payable and accrued liabilities

 

$

144,220

 

 

$

445,430

 

 

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

 

9


 

SOTHERLY HOTELS LP

CONSOLIDATED BALANCE SHEETS

 

 

 

June 30, 2022

 

 

December 31, 2021

 

 

 

(unaudited)

 

 

 

 

ASSETS

 

 

 

 

 

 

Investment in hotel properties, net

 

$

369,481,882

 

 

$

375,885,224

 

Investment in hotel properties held for sale, net

 

 

 

 

 

22,870,487

 

Cash and cash equivalents

 

 

23,969,135

 

 

 

13,166,883

 

Restricted cash

 

 

7,383,626

 

 

 

12,411,654

 

Accounts receivable, net

 

 

4,088,159

 

 

 

4,822,187

 

Loan receivable - affiliate

 

 

3,055,389

 

 

 

3,157,172

 

Prepaid expenses, inventory and other assets

 

 

8,175,184

 

 

 

6,894,228

 

TOTAL ASSETS

 

$

416,153,375

 

 

$

439,207,835

 

LIABILITIES

 

 

 

 

 

 

Mortgage loans, net

 

$

325,650,322

 

 

$

351,170,883

 

Secured loan, net

 

 

 

 

 

19,128,330

 

Unsecured notes, net

 

 

7,609,934

 

 

 

7,609,934

 

Accounts payable and other accrued liabilities

 

 

29,784,182

 

 

 

35,960,293

 

Advance deposits

 

 

1,891,767

 

 

 

1,552,942

 

Dividends and distributions payable

 

 

4,100,522

 

 

 

4,125,351

 

TOTAL LIABILITIES

 

$

369,036,727

 

 

$

419,547,733

 

 

 

 

 

 

 

 

Commitments and contingencies (see Note 6)

 

 

 

 

 

 

 

 

 

 

 

 

 

PARTNERS’ CAPITAL

 

 

 

 

 

 

Preferred units, 11,000,000 units authorized;

 

 

 

 

 

 

8.0% Series B cumulative redeemable perpetual preferred unit;
   
1,488,100 and 1,510,000 units issued and outstanding; aggregate liquidation
   preference $
43,898,950 and $43,035,000, at June 30, 2022 and
   December 31, 2021, respectively.

 

$

34,907,065

 

 

$

35,420,784

 

7.875% Series C cumulative redeemable perpetual preferred units,
   
1,356,410 and 1,384,610 units issued and outstanding; aggregate liquidation
   preference $
39,918,729 and $39,385,669, each at June 30, 2022 and
   December 31, 2021, respectively.

 

 

31,813,355

 

 

 

32,474,760

 

8.25% Series D cumulative redeemable perpetual preferred units,
   
1,165,000 and 1,165,000 units issued and outstanding; aggregate liquidation
   preference $
34,531,328 and $33,329,922, each at June 30, 2022 and
   December 31, 2021, respectively.

 

 

27,549,832

 

 

 

27,549,832

 

General Partner: 192,904 units and 185,748 units issued and outstanding as of
   June 30, 2022 and December 31, 2021, respectively.

 

 

(187,856

)

 

 

(469,805

)

Limited Partners: 19,097,489 units and 18,389,030 units issued and outstanding as
   of June 30, 2022 and December 31, 2021, respectively.

 

 

(46,965,748

)

 

 

(75,315,469

)

TOTAL PARTNERS’ CAPITAL

 

 

47,116,648

 

 

 

19,660,102

 

TOTAL LIABILITIES AND PARTNERS’ CAPITAL

 

$

416,153,375

 

 

$

439,207,835

 

 

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

 

10


 

SOTHERLY HOTELS LP

CONSOLIDATED STATEMENTS OF OPERATIONS

(unaudited)

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2022

 

 

June 30, 2021

 

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

REVENUE

 

 

 

 

 

 

 

 

 

 

 

 

Rooms department

 

$

32,545,588

 

 

$

24,045,910

 

 

$

57,398,973

 

 

$

39,539,514

 

Food and beverage department

 

 

7,712,310

 

 

 

3,501,875

 

 

 

13,330,046

 

 

 

5,045,114

 

Other operating departments

 

 

6,912,361

 

 

 

6,835,524

 

 

 

14,793,842

 

 

 

12,434,212

 

Total revenue

 

 

47,170,259

 

 

 

34,383,309

 

 

 

85,522,861

 

 

 

57,018,840

 

EXPENSES

 

 

 

 

 

 

 

 

 

 

 

 

Hotel operating expenses

 

 

 

 

 

 

 

 

 

 

 

 

Rooms department

 

 

7,205,585

 

 

 

5,917,880

 

 

 

13,155,343

 

 

 

9,914,496

 

Food and beverage department

 

 

5,256,164

 

 

 

2,106,487

 

 

 

9,136,781

 

 

 

3,016,751

 

Other operating departments

 

 

2,599,372

 

 

 

2,648,387

 

 

 

5,083,479

 

 

 

4,587,264

 

Indirect

 

 

17,337,585

 

 

 

14,050,076

 

 

 

33,400,946

 

 

 

25,639,153

 

Total hotel operating expenses

 

 

32,398,706

 

 

 

24,722,830

 

 

 

60,776,549

 

 

 

43,157,664

 

Depreciation and amortization

 

 

4,619,743

 

 

 

4,969,669

 

 

 

9,184,815

 

 

 

9,951,685

 

Loss on disposal of assets

 

 

520,156

 

 

 

17,221

 

 

 

490,613

 

 

 

17,221

 

Corporate general and administrative

 

 

1,432,366

 

 

 

1,530,438

 

 

 

2,946,393

 

 

 

2,831,396

 

Total operating expenses

 

 

38,970,971

 

 

 

31,240,158

 

 

 

73,398,370

 

 

 

55,957,966

 

NET OPERATING INCOME

 

 

8,199,288

 

 

 

3,143,151

 

 

 

12,124,491

 

 

 

1,060,874

 

Other income (expense)

 

 

 

 

 

 

 

 

 

 

 

 

Interest expense

 

 

(5,342,940

)

 

 

(5,526,595

)

 

 

(11,056,144

)

 

 

(11,446,118

)

Interest income

 

 

27,486

 

 

 

36,308

 

 

 

51,934

 

 

 

74,907

 

Loss on early extinguishment of debt

 

 

(5,944,881

)

 

 

 

 

 

(5,944,881

)

 

 

 

Unrealized gain on hedging activities

 

 

572,497

 

 

 

303,181

 

 

 

1,534,760

 

 

 

693,367

 

Gain on sale of assets

 

 

30,053,977

 

 

 

 

 

 

30,053,977

 

 

 

 

Gain on involuntary conversion of assets

 

 

51,547

 

 

 

496,957

 

 

 

51,547

 

 

 

496,957

 

Net income (loss) before income taxes

 

 

27,616,974

 

 

 

(1,546,998

)

 

 

26,815,684

 

 

 

(9,120,013

)

Income tax provision

 

 

(11,615

)

 

 

(6,972

)

 

 

(21,269

)

 

 

(9,581

)

Net income (loss)

 

 

27,605,359

 

 

 

(1,553,970

)

 

 

26,794,415

 

 

 

(9,129,594

)

Declared and undeclared distributions to preferred unit holders

 

 

(1,889,470

)

 

 

(1,529,613

)

 

 

(3,826,086

)

 

 

(3,718,524

)

Gain on extinguishment of preferred units

 

 

83,500

 

 

 

93,342

 

 

 

161,675

 

 

 

93,342

 

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

 

$

25,799,389

 

 

$

(2,990,241

)

 

$

23,130,004

 

 

$

(12,754,776

)

Net income (loss) attributable per general and limited partner unit:

 

 

 

 

 

 

 

 

 

 

 

 

Basic

 

$

1.33

 

 

$

(0.19

)

 

$

1.21

 

 

$

(0.80

)

Diluted

 

$

1.32

 

 

$

(0.19

)

 

$

1.20

 

 

$

(0.80

)

Weighted average number of general and limited partner units
   outstanding

 

 

 

 

 

 

 

 

 

 

 

 

Basic

 

 

19,291,083

 

 

 

16,056,770

 

 

 

18,981,782

 

 

 

15,955,303

 

Diluted

 

 

19,414,602

 

 

 

16,056,770

 

 

 

19,153,758

 

 

 

15,955,303

 

 

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

 

11


 

SOTHERLY HOTELS LP

CONSOLIDATED STATEMENTS OF CHANGES IN PARTNERS’ CAPITAL

 

 

 

Preferred Units

 

 

General Partner

 

 

Limited Partner

 

 

 

 

Balances at December 31, 2021

 

 

4,059,610

 

 

$

35,420,784

 

 

$

32,474,760

 

 

$

27,549,832

 

 

 

185,748

 

 

$

(469,805

)

 

 

18,389,030

 

 

$

(75,315,469

)

 

$

19,660,102

 

Amortization of restricted
   unit awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

182

 

 

 

 

 

 

18,013

 

 

 

18,195

 

Unit based compensation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,903

 

 

 

2,227

 

 

 

188,365

 

 

 

343,194

 

 

 

345,421

 

Issuance of partnership units

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2,178

 

 

 

5,389

 

 

 

215,597

 

 

 

533,548

 

 

 

538,937

 

Extinguishment of preferred units

 

 

(22,500

)

 

 

(302,602

)

 

 

(225,159

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(527,761

)

Net loss

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(8,109

)

 

 

 

 

 

(802,835

)

 

 

(810,944

)

Balances at March 31, 2022
   (unaudited)

 

 

4,037,110

 

 

$

35,118,182

 

 

$

32,249,601

 

 

$

27,549,832

 

 

 

189,829

 

 

$

(470,116

)

 

 

18,792,992

 

 

$

(75,223,549

)

 

$

19,223,950

 

Amortization of restricted
   unit awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

182

 

 

 

 

 

 

18,013

 

 

 

18,195

 

Unit based compensation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

374

 

 

 

391

 

 

 

37,054

 

 

 

38,705

 

 

 

39,096

 

Issuance of partnership units

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2,701

 

 

 

5,633

 

 

 

267,443

 

 

 

871,778

 

 

 

877,411

 

Extinguishment of preferred units

 

 

(27,600

)

 

 

(211,117

)

 

 

(436,246

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(647,363

)

Net income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

276,054

 

 

 

 

 

 

27,329,305

 

 

 

27,605,359

 

Balances at June 30, 2022
   (unaudited)

 

 

4,009,510

 

 

$

34,907,065

 

 

$

31,813,355

 

 

$

27,549,832

 

 

 

192,904

 

 

$

(187,856

)

 

 

19,097,489

 

 

$

(46,965,748

)

 

$

47,116,648

 

 

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

12


 

SOTHERLY HOTELS LP

CONSOLIDATED STATEMENTS OF CHANGES IN PARTNERS’ CAPITAL

 

 

 

Preferred Units

 

 

General Partner

 

 

Limited Partner

 

 

 

 

 

 

Units

 

 

Series B
Amounts

 

 

Series C
Amounts

 

 

Series D
Amounts

 

 

Units

 

 

Amounts

 

 

Units

 

 

Amounts

 

 

Total

 

Balances at December 31, 2020

 

 

4,364,610

 

 

$

37,766,531

 

 

$

36,461,955

 

 

$

28,377,509

 

 

 

161,904

 

 

$

(258,538

)

 

 

16,028,447

 

 

$

(54,399,898

)

 

$

47,947,559

 

Amortization of restricted
   unit awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

182

 

 

 

 

 

 

18,013

 

 

 

18,195

 

Unit based compensation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(441

)

 

 

 

 

 

(43,704

)

 

 

(44,145

)

Issuance of partnership units

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,513

 

 

 

4,448

 

 

 

149,768

 

 

 

440,318

 

 

 

444,766

 

Net loss

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(75,757

)

 

 

 

 

 

(7,499,867

)

 

 

(7,575,624

)

Balances at March 31, 2021
   (unaudited)

 

 

4,364,610

 

 

$

37,766,531

 

 

$

36,461,955

 

 

$

28,377,509

 

 

 

163,417

 

 

$

(330,106

)

 

 

16,178,215

 

 

$

(61,485,138

)

 

$

40,790,751

 

Amortization of restricted
   unit awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

182

 

 

 

 

 

 

18,013

 

 

 

18,195

 

Unit based compensation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(251

)

 

 

 

 

 

(24,795

)

 

 

(25,046

)

Extinguishment of preferred units

 

 

(220,000

)

 

 

(2,345,747

)

 

 

(1,993,597

)

 

 

(827,677

)

 

 

15,427

 

 

 

52,769

 

 

 

1,527,300

 

 

 

5,224,136

 

 

 

109,884

 

Net loss

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(15,539

)

 

 

 

 

 

(1,538,431

)

 

 

(1,553,970

)

Balances at June 30, 2021
   (unaudited)

 

 

4,144,610

 

 

$

35,420,784

 

 

$

34,468,358

 

 

$

27,549,832

 

 

 

178,844

 

 

$

(292,945

)

 

 

17,705,515

 

 

$

(57,806,215

)

 

$

39,339,814

 

 

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

 

13


 

SOTHERLY HOTELS LP

CONSOLIDATED STATEMENTS OF CASH FLOWS

(unaudited)

 

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

 

(unaudited)

 

 

(unaudited)

 

Cash flows from operating activities:

 

 

 

 

 

 

Net income (loss)

 

$

26,794,415

 

 

$

(9,129,594

)

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

 

 

 

 

 

 

Depreciation and amortization

 

 

9,184,815

 

 

 

9,951,685

 

Amortization of deferred financing costs

 

 

800,525

 

 

 

516,814

 

Amortization of mortgage premium

 

 

(12,341

)

 

 

(12,341

)

Gain on involuntary conversion of assets

 

 

(51,547

)

 

 

(496,957

)

Unrealized gain on hedging activities

 

 

(1,534,760

)

 

 

(693,367

)

Loss on early extinguishment of debt

 

 

5,944,881

 

 

 

 

Gain on sale of assets

 

 

(30,053,977

)

 

 

 

Loss on disposal of assets

 

 

490,613

 

 

 

17,221

 

ESOP and unit - based compensation

 

 

420,906

 

 

 

411,964

 

Changes in assets and liabilities:

 

 

 

 

 

 

Accounts receivable

 

 

215,397

 

 

 

(1,011,009

)

Prepaid expenses, inventory and other assets

 

 

(1,390,225

)

 

 

(1,498,515

)

Accounts payable and other accrued liabilities

 

 

(9,794,417

)

 

 

3,893,338

 

Advance deposits

 

 

338,825

 

 

 

(266,456

)

Accounts receivable - affiliate

 

 

 

 

 

103,810

 

Net cash provided by operating activities

 

 

1,353,110

 

 

 

1,786,593

 

Cash flows from investing activities:

 

 

 

 

 

 

Proceeds from sale of hotel properties

 

 

52,403,981

 

 

 

 

Improvements and additions to hotel properties

 

 

(2,598,147

)

 

 

(1,793,222

)

ESOP loan payments received

 

 

101,783

 

 

 

113,365

 

Proceeds from insurance conversion

 

 

570,179

 

 

 

496,957

 

Proceeds from sale of assets

 

 

34,147

 

 

 

 

Net cash provided by (used in) investing activities

 

 

50,511,943

 

 

 

(1,182,900

)

Cash flows from financing activities:

 

 

 

 

 

 

Proceeds from mortgage loans

 

 

7,777,475

 

 

 

 

Payments on mortgage loans

 

 

(33,621,590

)

 

 

(2,369,650

)

Payments on secured notes

 

 

(20,000,000

)

 

 

 

Payments of deferred financing costs

 

 

(246,714

)

 

 

(1,860

)

Net cash used in financing activities

 

 

(46,090,829

)

 

 

(2,371,510

)

Net increase/(decrease) in cash, cash equivalents and restricted cash

 

 

5,774,224

 

 

 

(1,767,817

)

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

 

 

25,578,537

 

 

 

35,300,546

 

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

 

$

31,352,761

 

 

$

33,532,729

 

Supplemental disclosures:

 

 

 

 

 

 

Cash paid during the period for interest

 

$

14,123,048

 

 

$

10,206,965

 

Cash paid during the period for income taxes

 

$

39,908

 

 

$

20,200

 

Non-cash investing and financing activities:

 

 

 

 

 

 

Change in amount of improvements to hotel property in
   accounts payable and accrued liabilities

 

$

144,220

 

 

$

445,430

 

 

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

14


 

SOTHERLY HOTELS INC.

SOTHERLY HOTELS LP

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(unaudited)

 

 

1. Organization and Description of Business

Sotherly Hotels Inc. (the “Company”) is a self-managed and self-administered lodging real estate investment trust (“REIT”) that was incorporated in Maryland on August 20, 2004. The Company historically has focused on the acquisition, renovation, upbranding and repositioning of upscale to upper-upscale full-service hotels in the southern United States. The Company’s portfolio, as of June 30, 2022, consisted of investments in ten hotel properties, comprising 2,786 rooms and two hotel commercial condominium units and their associated rental programs. Seven of our hotels operated under the Hilton, DoubleTree, and Hyatt brands, and three are independent hotels.

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

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

For the Company to qualify as a REIT, it cannot operate hotels. Therefore, the Operating Partnership, which at June 30, 2022 was approximately 94.4% owned by the Company, and its subsidiaries, lease its hotels to direct and indirect subsidiaries of MHI Hospitality TRS Holding, Inc., MHI Hospitality TRS, LLC and certain of its subsidiaries (collectively, “MHI TRS Entities”), each of which is a wholly-owned subsidiary of the Operating Partnership. As of June 30, 2022, the MHI TRS Entities engaged Our Town Hospitality, LLC (“Our Town”), an eligible independent management company, to operate the hotels under management contracts. MHI Hospitality TRS Holding, Inc. (“MHI TRS”) is treated as a taxable REIT subsidiary for federal income tax purposes.

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

Effects of COVID-19 Pandemic on Our Business

In March 2020, the World Health Organization declared COVID-19 to be a global pandemic and the virus has continued to spread throughout the United States and the world. The pandemic and subsequent government mandates and health official recommendations have significantly impacted hotel demand. Following the initial implementation of government mandates and health official recommendations, we significantly reduced operations at all our hotels, suspended operations of our hotel condominium rental programs and dramatically reduced staffing and expenses. Our hotels have been gradually re-introducing guest amenities relative to the return of business while focusing on profit generators and margin control. We intend to continue those re-introductions, provided that we can be confident that occupancy levels and reduced social distancing will not unduly jeopardize the health and safety of our guests, employees and communities.

COVID-19 had a significant negative impact on our operations and financial results in 2021, including a substantial decline in our revenues, profitability and cash flows from operations compared to similar pre-pandemic periods. We continue to experience lingering impact from COVID-19 in 2022, albeit to a lesser degree. A significant increase in leisure travel demand contributed to improved results for 2021 compared to 2020. While business travel demand has increased, it continues to lag behind pre-pandemic levels and it is not clear when and to what extent that pre-pandemic level of demand will return. As a result, although we anticipate further recovery in 2022, the Company cannot estimate with certainty when travel demand will fully recover.

15


 

As of June 30, 2022, we failed to meet the financial covenants under the mortgage secured by The Whitehall. We have received a waiver of the financial covenants from the lender on The Whitehall mortgage through June 30, 2022. While the Company believes it will be successful in obtaining waivers, loan modifications or securing refinance arrangements, it cannot provide assurance that it will be able to do so on acceptable terms or at all. Based on our current projections, following the expiration of the waiver on the financial covenants from the mortgage lender on The Whitehall, we do not anticipate that the financial performance of the property will have sufficiently recovered in order to meet the existing covenants. If we fail to obtain additional waivers from the lender, the Company would be required to make a prepayment, which we estimate at approximately $11.7 million, in order to bring the loan into compliance.

As of June 30, 2022, we had approximately $24.0 million in unrestricted cash and approximately $7.4 million in restricted cash.

U.S. generally accepted accounting principles (“U.S. GAAP”) requires that, when preparing financial statements for each annual and interim reporting period, management evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt regarding the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. Based on our current unrestricted and restricted cash on hand, our operating results and our forecast of obligations coming due 12 months from the date of this report, the Company has concluded that there are no longer conditions and events that raise substantial doubt about its ability to continue as a going concern.

Overview of Significant Transactions

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

 

On June 21, 2021, we entered into a share exchange agreement with Palogic Value Fund, L.P., a Delaware limited partnership (“Palogic”). Pursuant to that share exchange agreement, Palogic agreed to exchange 100,000 shares of the Company’s 8.0% Series B Cumulative Redeemable Perpetual Preferred Stock (the “Series B Preferred Stock”), 85,000 shares of the Company’s 7.875% Series C Cumulative Redeemable Perpetual Preferred Stock (the “Series C Preferred Stock”), and 35,000 shares of the Company’s 8.25% Series D Cumulative Redeemable Perpetual Preferred Stock (the “Palogic Shares”), together with all of Palogic’s rights to receive accrued and unpaid dividends on those Palogic Shares, for 1,542,727 shares of the Company’s common stock, par value $0.01 per share (the “Company Shares”). We closed the transaction and issued the Company Shares on June 22, 2021. The Company did not receive any cash proceeds as a result of the exchange of the Palogic Shares for the Company’s common stock, and the Palogic Shares exchanged have been retired and cancelled. The issuance of the shares of the Company’s common stock was made by the Company pursuant to the exemption from the registration requirements of the Securities Act of 1933, as amended (the “Securities Act”), contained in Section 3(a)(9) of such act on the basis that these offers constituted an exchange with existing holders of the Company’s securities, and no commission or other remuneration was paid to any party for soliciting such exchange.

 

On December 9, 2021, we entered into a share exchange agreement with Palogic. Pursuant to that share exchange agreement, Palogic agreed to exchange 75,000 shares of the Company’s Series C Preferred Stock, together with all of Palogic’s rights to receive accrued and unpaid dividends on those Series C Preferred Stock shares, for 620,919 shares of the Company’s common stock, par value $0.01 per share. Closing of the transaction occurred on December 9, 2021. The common shares were issued in reliance on the exemption from registration set forth in Section 3(a)(9) of the Securities Act, as amended, for securities exchanged by an issuer with an existing security holder in a transaction where no commission or other remuneration was be paid or given directly or indirectly for soliciting such an exchange.

 

On February 10, 2022, Louisville Hotel Associates, LLC, a Delaware limited liability company and an affiliate of the Company, closed on the sale of the Sheraton Louisville Riverside hotel located in Jeffersonville, Indiana to Riverside Hotel, LLC, an Indiana limited liability company, for a purchase price of $11.5 million, including the assumption by the buyer of the mortgage loan on the hotel. There were no net proceeds from the sale.

 

On March 24, 2022, we entered into a privately-negotiated share exchange agreement with a holder of its Series B Preferred Stock and Series C Preferred Stock, in reliance on Section 3(a)(9) of the Securities Act. Pursuant to that share exchange agreement, the Company exchanged 96,900 shares of its common stock, par value $0.01 per share (the “Common Stock”) for 7,000 shares of the Series B Preferred Stock and 3,000 shares of the Series C Preferred Stock, together with all of the holder’s rights to receive accrued and unpaid dividends on those shares of Series B Preferred Stock and Series C Preferred Stock. Closing of the transaction occurred on March 25, 2022. The common shares were issued in reliance on the exemption from registration set forth in Section 3(a)(9) of the Securities Act, as amended, for securities exchanged by an issuer with an existing security holder in a transaction where no commission or other remuneration was be paid or given directly or indirectly for soliciting such an exchange.

 

On March 31, 2022, we entered into a privately-negotiated share exchange agreement with a holder of its Series B Preferred Stock and Series C Preferred Stock in reliance on Section 3(a)(9) of the Securities Act. Pursuant to that share exchange agreement, the Company exchanged 120,875 shares of its Common Stock for 5,900 shares of the Series B Preferred Stock and 6,600 shares of the Series C Preferred Stock, together with all of the holder’s rights to receive accrued and unpaid dividends on those shares of Series B

16


 

Preferred Stock and Series C Preferred Stock. Closing of the transaction occurred on March 31, 2022. The common shares were issued in reliance on the exemption from registration set forth in Section 3(a)(9) of the Securities Act, as amended, for securities exchanged by an issuer with an existing security holder in a transaction where no commission or other remuneration was be paid or given directly or indirectly for soliciting such an exchange.

 

On April 11, 2022, we entered into a privately-negotiated share exchange agreement with a holder of its Series B Preferred Stock and Series C Preferred Stock, in reliance on Section 3(a)(9) of the Securities Act. Pursuant to that share exchange agreement, the Company exchanged 116,640 shares of its Common Stock for 4,000 shares of the Series B Preferred Stock and 8,000 shares of the Series C Preferred Stock, together with all of the holder’s rights to receive accrued and unpaid dividends on those shares of Series B Preferred Stock and Series C Preferred Stock. Closing of the transaction occurred on April 12, 2022. The common shares were issued in reliance on the exemption from registration set forth in Section 3(a)(9) of the Securities Act, as amended, for securities exchanged by an issuer with an existing security holder in a transaction where no commission or other remuneration was be paid or given directly or indirectly for soliciting such an exchange.

 

On April 19, 2022, we entered into a privately-negotiated share exchange agreement with a holder of its Series B Preferred Stock and Series C Preferred Stock, in reliance on Section 3(a)(9) of the Securities Act. Pursuant to that share exchange agreement, the Company exchanged 153,504 shares of its Common Stock for 5,000 shares of the Series B Preferred Stock and 10,600 shares of the Series C Preferred Stock, together with all of the holder’s rights to receive accrued and unpaid dividends on those shares of Series B Preferred Stock and Series C Preferred Stock. Closing of the transaction occurred on April 19, 2022. The common shares were issued in reliance on the exemption from registration set forth in Section 3(a)(9) of the Securities Act, as amended, for securities exchanged by an issuer with an existing security holder in a transaction where no commission or other remuneration was be paid or given directly or indirectly for soliciting such an exchange.

 

On June 10, 2022, we closed the sale of the DoubleTree by Hilton Raleigh-Brownstone University hotel. The Company used approximately $18.6 million of the net cash proceeds from the sale of the hotel to repay the existing mortgage on the property and approximately $19.8 million of the net cash proceeds to repay a portion of the secured notes (the "Secured Notes") with KWHP SOHO, LLC and MIG SOHO, LLC (together, the “Investors”) as required by the terms of the Secured Notes. The Company intends to use the remaining net cash proceeds to make any distributions on the Company’s preferred stock that may be required in order to comply with the REIT requirements applicable to the Company related to distributions of taxable income, and for general corporate purposes. The Investors received approximately $19.8 million of the proceeds from the sale of the hotel, of which approximately $13.3 million was applied toward principal, approximately $6.3 million was applied toward the exit fee owed under the Secured Notes, and approximately $0.2 million was applied toward accrued interest. Additionally, the terms of the Secured Notes allowed for the release of a portion of the interest reserves in the amount of approximately $1.6 million, of which approximately $1.1 million was applied toward principal and approximately $0.5 million was applied toward the exit fee.

 

On June 28, 2022, affiliates of the Company entered into amended loan documents to modify the existing mortgage loan on the Hotel Alba Tampa with the existing lender, Fifth Third Bank. Pursuant to the amended loan documents, the amended mortgage loan: (i) has an increased principal balance of $25.0 million; (ii) includes an extended maturity date of June 30, 2025, which may be further extended for two additional periods of one year each, subject to certain conditions; (iii) bears a floating interest rate of SOFR plus 2.75%, subject to a floor rate of 2.75%; (iv) amortizes on a 25-year schedule and requires payments of monthly interest plus $40,600 monthly amortization payments; and (v) is guaranteed by the Operating Partnership up to $12.5 million, with the guaranty reducing to $6.25 million upon the successful achievement of certain performance milestones.

 

On June 29, 2022, the Company used the proceeds from the refinance of the Hotel Alba Tampa, along with approximately $0.2 million of cash on hand as well as the balance of the interest reserve under the Secured Notes of approximately $0.5 million, to satisfy and pay in full the Secured Notes. The Investors received approximately $8.3 million in satisfaction of the Secured Notes, of which approximately $5.6 million was applied toward principal, approximately $2.6 million was applied toward the exit fee owed under the Secured Notes, and approximately $0.02 million was applied toward accrued interest. Concurrent with the cancellation of the Secured Notes, the following agreements were also terminated in accordance with their terms: (i) Note Purchase Agreement; (ii) Pledge and Security Agreement; (iii) Board Observer Agreement; and (iv) other related ancillary agreements.

 

 

2. Summary of Significant Accounting Policies

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

The consolidated financial statements of the Operating Partnership presented herein include all of the accounts of Sotherly Hotels LP, MHI TRS and subsidiaries. All significant inter-company balances and transactions have been eliminated. Additionally,

17


 

all administrative expenses of the Company and those expenditures made by the Company on behalf of the Operating Partnership are reflected as the administrative expenses, expenditures and obligations thereto of the Operating Partnership, pursuant to the terms of the Partnership Agreement.

 

Variable Interest Entities – The Operating Partnership is a variable interest entity. The Company’s only significant asset is its investment in the Operating Partnership, and consequently, substantially all of the Company’s assets and liabilities represent those assets and liabilities of the Operating Partnership and its subsidiaries. All of the Company’s debt is an obligation of the Operating Partnership and its subsidiaries.

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

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

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

The Company determined that there were no impairments as of June 30, 2022.

Assets Held For Sale – The Company records assets as held for sale when management has committed to a plan to sell the assets, actively seeks a buyer for the assets, and the consummation of the sale is considered probable and is expected within one year.

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

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

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

June 30, 2022

 

 

June 30, 2021

 

Cash and cash equivalents

 

 

23,969,135

 

 

 

21,822,863

 

Restricted cash

 

 

7,383,626

 

 

 

11,709,866

 

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

 

$

31,352,761

 

 

$

33,532,729

 

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

Accounts Receivable – Accounts receivable consists primarily of hotel guest and banqueting receivables. Ongoing evaluations of collectability are performed and an allowance for potential credit losses is provided against the portion of accounts receivable that is estimated to be uncollectible.

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

18


 

Franchise License Fees – Fees expended to obtain or renew a franchise license are amortized over the life of the license or renewal. The unamortized franchise fees as of June 30, 2022 and December 31, 2021 were $265,601 and $294,390, respectively. Amortization expense for the three-month periods ended June 30, 2022 and 2021, totaled $12,282 and $14,871, respectively, and for the six-month periods ended June 30, 2022 and 2021, totaled $ 24,289 and $29,741, respectively.

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

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

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

Fair Value Measurements –

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

 

Level 1

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

Level 2

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

Level 3

Unobservable inputs for the asset or liability.

 

We endeavor to utilize the best available information in measuring fair value. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The following table represents our assets and liabilities measured at fair value and the basis for that measurement (our interest rate caps and interest rate swap are the only assets or liabilities measured at fair value on a recurring basis, there were no non-recurring assets or liabilities for fair value measurements as of June 30, 2022 and there were two non-recurring assets and no non-recurring liabilities for fair value measurements as of December 31, 2021, respectively):

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

December 31, 2021

 

 

 

 

 

 

 

 

 

Interest Rate Cap (1)

 

$

 

 

$

47

 

 

$

 

Interest Rate Swap (2)

 

$

 

 

$

(1,537,319

)

 

$

 

Mortgage loans (3)

 

$

 

 

$

(355,496,444

)

 

$

 

Investment in Hotel Properties, net(4)

 

$

 

 

$

23,000,000

 

 

$

 

Investment in Hotel Properties Held for Sale, net(5)

 

$

 

 

$

11,063,952

 

 

$

 

 

 

 

 

 

 

 

 

 

 

June 30, 2022

 

 

 

 

 

 

 

 

 

Interest Rate Cap (1)

 

$

 

 

$

 

 

$

 

Interest Rate Swap (2)

 

$

 

 

$

1,311

 

 

$

 

Mortgage loans (3)

 

$

 

 

$

(328,489,576

)

 

$

 

 

(1)
Interest rate cap, which cap the 1-month LIBOR rate at 3.25%.

19


 

(2)
Interest rate swap, which takes the Loan Rate and swaps it for a fixed interest rate of 5.237%; notional amounts of the swap approximate the declining balance of the loan.
(3)
Mortgage loans are reflected at outstanding principal balance, net of deferred financing costs on our Consolidated Balance Sheets as of June 30, 2022 and December 31, 2021.
(4)
Investment in hotel properties, net, a non-recurring asset, is reflected at appraised value as of December 31, 2021.
(5)
Investment in hotel properties held for sale, net, a non-recurring asset, is reflected at net realizable value as of December 31, 2021.

 

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

Revenue Recognition – Revenue consists of amounts derived from hotel operations, including the sales of rooms, food and beverage, and other ancillary services. Room revenue is recognized over a customer’s hotel stay. Revenue from food and beverage and other ancillary services is generated when a customer chooses to purchase goods or services separately from a hotel room and revenue is recognized on these distinct goods and services at the point in time or over the time period that goods or services are provided to the customer. Certain ancillary services are provided by third parties and the Company assesses whether it is the principal or agent in these arrangements. If the Company is the agent, revenue is recognized based upon the gross commission earned from the third party. If the Company is the principal, the Company recognizes revenue based upon the gross sales price. Some contracts for rooms or food and beverage services require an upfront deposit which is recorded as advanced deposits (or contract liabilities) shown on our consolidated balance sheets and recognized once the performance obligations are satisfied.

Certain of the Company’s hotels have retail spaces, restaurants or other spaces which the Company leases to third parties. Lease revenue is recognized on a straight-line basis over the life of the lease and included in other operating revenues in the Company’s consolidated statements of operations.

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

Lease Revenue – Several of our properties generate revenue from leasing commercial space adjacent to the hotel, the restaurant space within the hotel, apartment units and space on the roofs of our hotels for antennas and satellite dishes. We account for the lease income as revenue from other operating departments within the consolidated statements of operations pursuant to the terms of each lease. Lease revenue was approximately $0.3 million and $0.4 million, for the three months ended June 30, 2022 and 2021, respectively, and approximately $0.7 million and $0.8 million for the six months ended June 30, 2022 and 2021, respectively.

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

 

Remaining six months ending December 31, 2022

 

 

608,207

 

December 31, 2023

 

 

1,202,326

 

December 31, 2024

 

 

1,199,584

 

December 31, 2025

 

 

1,171,782

 

December 31, 2026

 

 

1,162,514

 

December 31, 2027 and thereafter

 

 

16,419,018

 

Total

 

$

21,763,431

 

 

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

20


 

We account for income taxes using the asset and liability method under which deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. A valuation allowance is required for deferred tax assets if, based on all available evidence, it is “more-likely-than-not” that all or a portion of the deferred tax asset will or will not be realized due to the inability to generate sufficient taxable income in certain financial statement periods. The “more-likely-than-not” analysis means the likelihood of realization is greater than 50%, that we either will or will not be able to fully utilize the deferred tax assets against future taxable income. The net amount of deferred tax assets that are recorded on the financial statements must reflect the tax benefits that are expected to be realized using these criteria. As of June 30, 2022, we have determined that it is more-likely-than-not that we will not be able to fully utilize our deferred tax assets for future tax consequences, therefore a 100% valuation allowance is required. As of June 30, 2022 and December 31, 2020, deferred tax assets each totaled $0, respectively.

As of June 30, 2022 and December 31, 2021, we had no uncertain tax positions. Our policy is to recognize interest and penalties related to uncertain tax positions in income tax expense. As of June 30, 2022, the tax years that remain subject to examination by the major tax jurisdictions to which the Company is subject generally include 2014 through 2021. In addition, as of June 30, 2022, the tax years that remain subject to examination by the major tax jurisdictions to which MHI TRS is subject, because of open NOL carryforwards, generally include 2014 through 2021.

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

Stock-based Compensation – The Company’s 2013 Long-Term Incentive Plan (the “2013 Plan”), which the Company’s stockholders approved in April 2013, permits the grant of stock options, restricted stock, unrestricted stock and performance share compensation awards to its employees and directors for up to 750,000 shares of common stock. The Company believes that such awards better align the interests of its employees with those of its stockholders.

As of June 30, 2022, under the 2013 Plan, the Company has made cumulative stock awards totaling 745,160 shares, including 680,160 unrestricted shares and 65,000 restricted shares issued to certain executives and employees and to its independent directors. All awards have vested except for: 50,000 shares issued to certain employees, which will vest over the next eight years and 15,000 shares issued to the Company’s independent directors, which will vest by December 31, 2022. The remaining 4,840 shares have been deregistered, as of June 20, 2022.

Under the 2013 Plan, the Company was able to issue a variety of performance-based stock awards, including nonqualified stock options. The value of the awards is charged to compensation expense on a straight-line basis over the vesting or service period based on the value of the award as determined by the Company’s stock price on the date of grant or issuance. As of June 30, 2022, no performance-based stock awards have been granted. Total compensation cost recognized under the 2013 Plan for the three months ended June 30, 2022 and 2021 was $82,751 and $18,195, respectively, and for the six months ended June 30, 2022 and 2021 was $488,578 and $481,156, respectively.

The Company’s 2022 Long-Term Incentive Plan (the “2022 Plan”), which the Company’s stockholders approved in April 2022, permits the grant of stock options, restricted stock, unrestricted stock and performance share compensation awards to its employees and directors for up to 2,000,000 shares of common stock.

Under the 2022 Plan, the Company may issue a variety of performance-based stock awards, including nonqualified stock options. The value of the awards is charged to compensation expense on a straight-line basis over the vesting or service period based on the value of the award as determined by the Company’s stock price on the date of grant or issuance. As of June 30, 2022, no performance-based stock awards have been granted. As of June 30, 2022, under the 2022 Plan, the Company had not issued any stock awards.

Additionally, the Company sponsors and maintains an Employee Stock Ownership Plan (“ESOP”) and related trust for the benefit of its eligible employees. We reflect unearned ESOP shares as a reduction of stockholders’ equity. Dividends on unearned ESOP shares, when paid, are considered compensation expense. The Company recognizes compensation expense equal to the fair value of the Company’s ESOP shares during the periods in which they are committed to be released. For the three months ended June 30, 2022 and 2021, the ESOP compensation cost was $14,649 and $22,086, respectively, and for the six months ended June 30, 2022 and 2021, the ESOP compensation cost was $28,803 and $44,172, respectively. To the extent that the fair value of the Company’s ESOP shares differs from the cost of such shares, the differential is recognized as additional paid in capital. Because the ESOP is internally leveraged through a loan from the Company to the ESOP, the loan receivable by the Company from the ESOP is not reported as an asset nor is the debt of the ESOP shown as a liability in the consolidated financial statements.

21


 

Advertising – Advertising costs, including internet advertising, were $534,734, and $454,818 for the three months ended June 30, 2022 and 2021, respectively, and for the six months ended June 30, 2022 and 2021 was $1,157,417 and $775,584, respectively. Advertising costs are expensed as incurred.

Involuntary Conversion of Assets – We record gains or losses on involuntary conversions of assets due to recovered insurance proceeds to the extent the undepreciated cost of a nonmonetary asset differs from the amount of monetary proceeds received. The gain on involuntary conversion of assets, is reflected in the consolidated statements of operations.

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

Segment Information – We have determined that our business is conducted in one reportable segment: hotel ownership.

Use of Estimates – The preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

New Accounting Pronouncements – In March 2020, the FASB issued ASU No. 2020-04, Reference Rate Reform – Facilitation of the Effects of Reference Rate Reform on Financial Reporting, which provides temporary optional expedients and exceptions to the existing guidance on contract modifications and hedge accounting to ease the financial reporting burdens of the expected market transition from the London Interbank Offered Rate (“LIBOR”) and other interbank offered rates to alternative reference rates, such as the Secured Overnight Financing Rate (“SOFR”). The update provides guidance in accounting for changes in contracts, hedging relationships, and other transactions as a result of this reference rate reform. The option expedients and exceptions contained within this update, in general, only apply to contract amendments and modifications entered into prior to January 1, 2023. The provisions of this update will most likely affect our financial reporting process relating to modifications of contracts with lenders and the hedging contracts associated with each respective modified borrowing contract. In general, the provision of the update would benefit us by allowing modifications of debt contracts with lenders that fall under the guidance of ASC Topic 740 to be accounted for as a non-substantial modification and not be considered debt extinguishment. As of June 30, 2022, we have not entered into any contract modification as it directly relates to reference rate reform, with the exception of a modification to the mortgages on the Whitehall in Houston, Texas, which changed the reference rate from LIBOR to the New York Prime Rate, and on Hotel Alba Tampa, Tapestry Collection in Tampa, Florida, which changed the reference rate from LIBOR to the Secured Overnight Financing Rate ("SOFR). The Company anticipates having to undertake more modifications in the future. While the Company anticipates the impact of this update may be to its benefit, the Company is still evaluating the overall impact.

 

3. Disposal of Assets

Sheraton Louisville Riverside and DoubleTree by Hilton Raleigh-Brownstone University. On February 10, 2022 and June 10, 2022, we closed on the sale of our hotel properties the Sheraton Louisville Riverside and the DoubleTree by Hilton Raleigh-Brownstone University, respectively. The results of operations for these two properties are included in our consolidated financial statements through the date of disposal. The following proforma financial information presents the results of operations of the Company and the Operating Partnership for the three and six month periods ending June 30, 2022 and 2021, respectively, as if disposed of properties, the Sheraton Louisville Riverside and the DoubleTree by Hilton Raleigh-Brownstone University had taken place on January 1, 2021. The following proforma results have been prepared for comparative purposes only and do not purport to be indicative of the results of operations, had the transactions taken place on January 1, 2021:

 

22


 

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2022

 

 

June 30, 2021

 

 

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

Pro forma revenues

 

 

$

46,169,549

 

 

$

32,234,939

 

 

$

82,343,152

 

 

$

53,499,169

 

Pro forma operating expenses

 

 

$

37,701,468

 

 

$

28,326,059

 

 

$

69,820,755

 

 

$

50,599,106

 

Pro forma operating income

 

 

$

8,468,081

 

 

$

3,908,880

 

 

$

12,522,397

 

 

$

2,900,063

 

Pro forma net income (loss)

 

 

$

27,875,190

 

 

$

(783,639

)

 

$

27,195,282

 

 

$

(7,285,804

)

Pro forma income (loss) per basic share

 

 

$

1.57

 

 

$

(0.05

)

 

$

1.56

 

 

$

(0.50

)

Pro forma income (loss) per diluted share

 

 

$

1.52

 

 

$

(0.05

)

 

$

1.51

 

 

$

(0.50

)

Pro forma income (loss) per basic unit

 

 

$

1.44

 

 

$

(0.05

)

 

$

1.43

 

 

$

(0.46

)

Pro forma income (loss) per diluted unit

 

 

$

1.44

 

 

$

(0.05

)

 

$

1.42

 

 

$

(0.46

)

Basic common shares

 

 

 

17,762,513

 

 

 

14,635,701

 

 

 

17,436,975

 

 

 

14,530,316

 

Diluted common shares

 

 

 

18,304,508

 

 

 

14,635,701

 

 

 

18,031,381

 

 

 

14,530,316

 

Basic units

 

 

 

19,291,083

 

 

 

16,056,770

 

 

 

18,981,782

 

 

 

15,955,303

 

Diluted units

 

 

 

19,414,602

 

 

 

16,056,770

 

 

 

19,153,758

 

 

 

15,955,303

 

 

4. Investment in Hotel Properties, Net

Investment in hotel properties, net as of June 30, 2022 and December 31, 2021 consisted of the following:

 

 

 

June 30, 2022

 

 

December 31, 2021

 

 

 

 

 

 

 

 

Land and land improvements

 

$

60,538,005

 

 

$

60,395,168

 

Buildings and improvements

 

 

409,405,049

 

 

 

407,310,530

 

Right of use assets

 

 

5,430,527

 

 

 

5,711,607

 

Furniture, fixtures and equipment

 

 

50,890,066

 

 

 

50,505,902

 

 

 

 

526,263,647

 

 

 

523,923,207

 

Less: accumulated depreciation and impairment

 

 

(156,781,765

)

 

 

(148,037,983

)

Investment in Hotel Properties, Net

 

$

369,481,882

 

 

$

375,885,224

 

 

 

 

June 30, 2022

 

 

December 31, 2021

 

 

 

 

 

 

 

 

Land and land improvements

$

 

 

 

$

5,799,197

 

Buildings and improvements

 

 

 

 

 

36,115,121

 

Furniture, fixtures and equipment

 

 

 

 

 

5,743,949

 

 

 

 

 

 

 

47,658,267

 

Less: accumulated depreciation and impairment

 

 

 

 

 

(24,787,780

)

Investment in Hotel Properties Held for Sale, Net

$

 

 

 

$

22,870,487

 

 

23


 

5. Debt

Mortgage Loans, Net. As of June 30, 2022 and December 31, 2021, we had approximately $325.7 million and approximately $351.2 million of outstanding mortgage debt, respectively. The following table sets forth our mortgage debt obligations on our hotels.

 

 

Balance Outstanding as of

 

 

 

 

 

 

 

 

 

 

 

June 30,

 

 

December 31,

 

 

Prepayment

 

Maturity

 

Amortization

 

Interest

 

Property

2022

 

 

2021

 

 

Penalties

 

Date

 

Provisions

 

Rate

 

The DeSoto (1)

$

31,688,851

 

 

$

32,148,819

 

 

Yes

 

7/1/2026

 

25 years

 

4.25%

 

DoubleTree by Hilton Jacksonville
   Riverfront
 (2)

 

32,735,638

 

 

 

33,051,316

 

 

Yes

 

7/11/2024

 

30 years

 

4.88%

 

DoubleTree by Hilton Laurel (3)

 

7,598,227

 

 

 

8,175,215

 

 

None

 

5/5/2023

 

25 years

 

5.25%

 

DoubleTree by Hilton Philadelphia Airport (4)

 

40,061,330

 

 

 

40,734,077

 

 

None

 

10/31/2023

 

30 years

 

LIBOR plus 2.27%

 

DoubleTree by Hilton Raleigh-
   Brownstone University
(5)

 

-

 

 

 

18,300,000

 

 

Yes

 

8/1/2022

 

(5)

 

LIBOR plus 4.00%

 

DoubleTree Resort by Hilton Hollywood
   Beach
(6)

 

53,602,163

 

 

 

54,253,963

 

 

(6)

 

10/1/2025

 

30 years

 

4.913%

 

Georgian Terrace (7)

 

41,071,258

 

 

 

41,484,732

 

 

(7)

 

6/1/2025

 

30 years

 

4.42%

 

Hotel Alba Tampa, Tapestry Collection by Hilton (8)

 

25,000,000

 

 

 

17,383,397

 

 

None

 

6/30/2025

 

(8)

 

SOFR plus 2.75%

 

Hotel Ballast Wilmington, Tapestry Collection by Hilton (9)

 

32,157,162

 

 

 

32,604,948

 

 

Yes

 

1/1/2027

 

25 years

 

4.25%

 

Hyatt Centric Arlington (10)

 

48,496,016

 

 

 

48,990,136

 

 

Yes

 

10/1/2028

 

30 years

 

5.25%

 

Sheraton Louisville Riverside (11)

 

-

 

 

 

10,947,366

 

 

Yes

 

12/1/2026

 

25 years

 

4.27%

 

The Whitehall (12)

 

14,370,880

 

 

 

14,551,671

 

 

Yes

 

2/26/2023

 

25 years

 

PRIME plus 1.25%

 

Total Mortgage Principal Balance

$

326,781,525

 

 

$

352,625,640

 

 

 

 

 

 

 

 

 

 

Deferred financing costs, net

 

(1,211,110

)

 

 

(1,547,004

)

 

 

 

 

 

 

 

 

 

Unamortized premium on loan

 

79,907

 

 

 

92,247

 

 

 

 

 

 

 

 

 

 

Total Mortgage Loans, Net

$

325,650,322

 

 

$

351,170,883

 

 

 

 

 

 

 

 

 

 

 

(1)

The note amortizes on a 25-year schedule after an initial interest-only period of one year and is subject to a pre-payment penalty except for any pre-payments made within 120 days of the maturity date.

(2)

The note is subject to a pre-payment penalty until March 2024. Prepayment can be made without penalty thereafter.

(3)

The note is subject to an exit fee of 0.75% if prepaid on or after February 5, 2023. On July 15, 2021, we entered into a note modification agreement whereby the maturity date was extended from August 5, 2021 to May 5, 2022. On April 28, 2022, we entered into an additional note modification agreement whereby the maturity date was extended from May 5, 2022 to May 5, 2023.

(4)

The note bears a floating interest rate of 1-month LIBOR plus 2.27%, but we entered into a swap agreement to fix the rate at 5.237%. Under the swap agreement, notional amounts approximate the declining balance of the loan and we are responsible for any potential termination fees associated with early termination of the swap agreement.

(5)

The hotel was sold on June 10, 2022 and the mortgage was repaid in full in connection with that sale.

(6)

With limited exception, the note may not be prepaid prior to June 2025.

(7)

With limited exception, the note may not be prepaid prior to February 2025.

(8)

The note bears a floating interest rate of SOFR plus 2.75% subject to a floor rate of 2.75%; with monthly principal payments of $40,600; the note provides that the mortgage can be extended for two additional periods of one year each, subject to certain conditions. On July 11, 2022, we entered into a swap agreement to fix the rate at 5.576%. The swap agreement reflects notional amounts approximate to the declining balance of the loan and we are responsible for any potential termination fees associated with early termination of the swap agreement.

(9)

The note amortizes on a 25-year schedule after an initial interest-only period of one year and is subject to a pre-payment penalty except for any pre-payments made within 120 days of the maturity date.

(10)

Following a 5-year lockout, the note can be prepaid with penalty in years 6-10 and without penalty during the final 4 months of the term.

(11)

The hotel was sold on February 10, 2022.

(12)

The note bears a floating interest rate of New York Prime Rate plus 1.25% and is subject to prepayment penalty of 2.0% if prepaid after April 12, 2021 but on or before April 12, 2022 and 1.0% if prepaid after April 12, 2022 but on or before November 26, 2022. Pre-payment can be made without penalty thereafter.

As of June 30, 2022, the Company failed to meet certain financial covenants under the mortgage secured by The Whitehall. The Company has received a waiver of the financial covenants from the lender on The Whitehall mortgage through June 30, 2022.

 

Total future mortgage debt maturities for the remaining six and twelve-month periods, without respect to any extension of loan maturity or loan modification after June 30, 2022, were as follows:

 

Remaining six months ending December 31, 2022

 

3,464,599

 

December 31, 2023

 

67,635,041

 

December 31, 2024

 

37,355,389

 

December 31, 2025

 

115,740,671

 

December 31, 2026

 

57,877,486

 

December 31, 2027 and thereafter

 

44,708,339

 

Total future maturities

$

326,781,525

 

 

PPP Loans. The Operating Partnership and certain of its subsidiaries have received PPP Loans administered by the U.S. Small Business Administration pursuant to the CARES Act. Each PPP Loan has a term of two years, which may be extended to five years

24


 

and carries an interest rate of 1.00%. Equal payments of principal and interest begin no later than 10 months following origination of the loan and are amortized over the remaining term of the loan. Pursuant to the terms of the CARES Act, the proceeds of each PPP Loan may be used for payroll costs, mortgage interest, rent or utility costs. The promissory note for each PPP Loan contains customary events of default relating to, among other things, payment defaults and breach of representations and warranties or of provisions of the relevant promissory note. Under the terms of the CARES Act, each borrower can apply for and be granted forgiveness for all or a portion of the PPP Loan. Such forgiveness will be determined, subject to limitations, based on the use of loan proceeds in accordance with the terms of the CARES Act. No assurance is provided that any borrower will obtain forgiveness under any relevant PPP Loan in whole or in part.

 

On April 16, 2020, our Operating Partnership entered into a promissory note with Village Bank in connection with a PPP Loan and received proceeds of $333,500.

 

On April 28, 2020, we entered into a promissory note and received proceeds of $9,432,900 under a PPP Loan from Fifth Third Bank, National Association.

 

On May 6, 2020, we entered into a second promissory note with Fifth Third Bank, National Association and received proceeds of $952,700 under a PPP Loan.

 

As of June 30, 2022, applications for loan forgiveness totaling approximately $5.2 million have been filed, but no forgiveness has been received. At June 30, 2022, the PPP loans had a cumulative balance of approximately $7.6 million.

Secured Notes Financing. On December 31, 2020, we entered into the following agreements with KWHP SOHO, LLC, a Delaware limited liability company (“KW”), as collateral agent and an investor, and MIG SOHO, LLC, a Delaware limited liability company (“MIG” and together with KW, the "Investors"), as an investor: (i) a Note Purchase Agreement with the Investors; (ii) a Secured Note with KW in the amount of $10.0 million and a Secured Note with MIG in the amount of $10.0 million; (iii) a Pledge and Security Agreement with KW; (iv) a Board Observer Agreement with KW; and (v) other ancillary agreements. These agreements constitute a transaction whereby the Investors purchased $20.0 million in Secured Notes from the Operating Partnership.

 

On June 10, 2022, the Company used the proceeds from the sale of the Doubletree by Hilton Raleigh Brownstone-University hotel to partially repay the Secured Notes. The Investors received approximately $19.8 million of the proceeds from the sale of the hotel, of which approximately $13.3 million was applied toward principal, approximately $6.3 million was applied toward the exit fee owed under the Secured Notes, and approximately $0.2 million was applied toward accrued interest. Additionally, the terms of the Secured Notes allowed for the release of a portion of the interest reserves in the amount of approximately $1.6 million, of which approximately $1.1 million was applied toward principal and approximately $0.5 million was applied toward the exit fee.

On June 29, 2022, the Company used the proceeds from the refinance of the Hotel Alba Tampa, along with approximately $0.2 million of cash on hand as well as the balance of the interest reserve under the Secured Notes of approximately $0.5 million, to satisfy and pay in full the Secured Notes. The Investors received approximately $8.3 million in satisfaction of the Secured Notes, of which approximately $5.6 million was applied toward principal, approximately $2.6 million was applied toward the exit fee owed under the Secured Notes, and approximately $0.1 million was applied toward accrued interest. Concurrent with the cancellation of the Secured Notes, the following agreements were also terminated in accordance with their terms: (i) Note Purchase Agreement; (ii) Pledge and Security Agreement; (iii) Board Observer Agreement; and (iv) other related ancillary agreements.

 

6. Commitments and Contingencies

Ground, Building, Parking and Land Leases – We lease 2,086 square feet of commercial space next to The DeSoto for use as an office, retail or conference space, or for any related or ancillary purposes for the hotel and/or atrium space. In December 2007, we signed an amendment to the lease to include rights to the outdoor esplanade adjacent to the leased commercial space. The areas are leased under a six-year operating lease, which expired October 31, 2006 and has been renewed for the fourth of five optional five-year renewal periods expiring October 31, 2026. Rent expense for this operating lease for the three months ended June 30, 2022 and 2021, each totaled $20,983, respectively, and for the six months ended June 30, 2022 and 2021 each totaled $41,966, respectively.

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

We lease land adjacent to the Hotel Alba for use as parking under a five-year renewable agreement with the Florida Department of Transportation that commenced in July 2009. In May 2014, we extended the agreement for an additional five years. We signed a

25


 

new agreement in April 2019, which commenced in July 2019, goes for five years and can be renewed for an additional five years. The new agreement expires in July 2024, requires annual payments of $2,432, plus tax, and may be renewed for an additional five years. Rent expense for the three months ended June 30, 2022 and 2021, totaled $653 and $641, respectively, and for the six months ended June 30, 2022 and 2021, totaled $1,306 and $1,283.

We lease approximately 8,500 square feet of commercial office space in Williamsburg, Virginia under an agreement with a ten-year term beginning January 1, 2020. The initial annual rent under the agreement was $218,875, with the rent for each successive annual period increasing by 3.0% over the prior annual period’s rent. The annual rent will be offset by a tenant improvement allowance of $200,000, to be applied against one-half of each monthly rent payment until such time as the tenant improvement allowance is exhausted. Rent expense for the three months ended June 30, 2022 and 2021, each totaled $55,902, respectively, and for the six months ended June 30, 2022 and 2021, each totaled $111,804, respectively.

We lease the land underlying all of the Hyatt Centric Arlington hotel pursuant to a ground lease. The ground lease requires us to make rental payments of $50,000 per year in base rent and percentage rent equal to 3.5% of gross room revenue in excess of certain thresholds, as defined in the ground lease agreement. The initial term of the ground lease expires in 2025 and may be extended for five additional renewal periods of 10 years each. Rent expense for the three months ended June 30, 2022 and 2021, was $163,695 and $46,966, respectively, and for the six months ended June 30, 2022 and 2021, totaled $235,709 and $89,472, respectively.

We lease the parking garage and poolside cabanas associated with the Hyde Beach House. The parking and cabana lease requires us to make rental payments of $270,100 per year with increases of 5% every five years and has an initial term that expires in 2034 and which may be extended for four additional renewal periods of 5 years each. Rent expense for the three months ended June 30, 2022 and 2021, each totaled $67,750, respectively, and for the six months ended June 30, 2022 and 2021, each totaled $135,500, respectively.

We also lease certain storage facilities, furniture and equipment under agreements expiring between October 2021 and June 2026.

A schedule of minimum future lease payments for the following six and twelve-month periods is as follows:

 

For the six month ending December 31, 2022

 

 

351,100

 

December 31, 2023

 

 

671,883

 

December 31, 2024

 

 

663,585

 

December 31, 2025

 

 

663,877

 

December 31, 2026

 

 

656,534

 

December 31, 2027 and thereafter

 

 

14,100,246

 

Total

 

$

17,107,225

 

 

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

Management Agreements – As of June 30, 2022, our ten wholly-owned hotels, and our two condo-hotel rental programs, operated under management agreements with Our Town (see Note 9). The management agreements expire on March 31, 2025 and may be extended for up to two additional periods of five years each, subject to the approval of both parties. Each of the individual hotel management agreements may be terminated earlier than the stated term upon the sale of the hotel covered by the respective management agreement, in which case we may incur early termination fees.

Franchise Agreements – As of June 30, 2022, most of our hotels operate under franchise licenses from national hotel companies. Under the franchise agreements, we are required to pay a franchise fee generally between 3.0% and 5.0% of room revenues, plus additional fees for marketing, central reservation systems, and other franchisor programs and services that amount to between 3.0% and 4.0% of gross revenues from the hotels. The franchise agreements currently in force expire between November 2021 and March 2038. Each of our franchise agreements provides for early termination fees in the event the agreement is terminated before the stated term.

Restricted Cash Reserves – Each month, we are required to escrow with the lenders on the Hotel Ballast, The DeSoto, the DoubleTree by Hilton Raleigh Brownstone-University, the DoubleTree by Hilton Jacksonville Riverside, the DoubleTree Resort by Hilton Hollywood Beach, and the Georgian Terrace an amount equal to one-twelfth (1/12) of the annual real estate taxes due for the properties. We are also required by several of our lenders to establish individual property improvement funds to cover the cost of replacing capital assets at our properties. Each month, those contributions equal 4.0% of gross revenues for the Hotel Ballast, The

26


 

DeSoto, the DoubleTree by Hilton Raleigh Brownstone–University, the DoubleTree by Hilton Jacksonville Riverside, the DoubleTree Resort by Hilton Hollywood Beach, The Whitehall and the Georgian Terrace and equal 4.0% of room revenues for the DoubleTree by Hilton Philadelphia Airport and the Hyatt Centric Arlington.

ESOP Loan Commitment – The Company’s board of directors approved the ESOP on November 29, 2016, which was adopted by the Company in December 2016 and effective January 1, 2016. The ESOP is a non-contributory defined contribution plan covering all employees of the Company. The ESOP is a leveraged ESOP, meaning the contributed funds are loaned to the ESOP from the Company. The Company entered into a loan agreement with the ESOP on December 29, 2016, pursuant to which the ESOP may borrow up to $5.0 million to purchase shares of the Company’s common stock on the open market. Under the loan agreement, the aggregate principal amount outstanding at any time may not exceed $5.0 million and the ESOP may borrow additional funds up to that limit in the future, until December 29, 2036. At June 30, 2022, the balance on the loan was approximately $3.1 million leaving capacity for additional borrowing of approximately $1.9 million under the commitment.

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

 

7. Preferred Stock and Units

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

 

 

 

Per

 

 

 

 

 

Number of Shares

 

 

Quarterly

 

 

 

Annum

 

 

Liquidation

 

 

Issued and Outstanding as of

 

 

Distributions

 

Preferred Stock - Series

 

Rate

 

 

Preference

 

 

June 30, 2022

 

 

December 31, 2021

 

 

Per Share

 

Series B Preferred Stock

 

 

8.000

%

 

$

25.00

 

 

 

1,488,100

 

 

 

1,510,000

 

 

$

0.500000

 

Series C Preferred Stock

 

 

7.875

%

 

$

25.00

 

 

 

1,356,410

 

 

 

1,384,610

 

 

$

0.492188

 

Series D Preferred Stock

 

 

8.250

%

 

$

25.00

 

 

 

1,165,000

 

 

 

1,165,000

 

 

$

0.515625

 

 

The Company is obligated to pay cumulative cash distributions on the preferred stock at rates in the above table per annum of the $25.00 liquidation preference per share. Holders of the Company’s preferred stock are entitled to receive distributions when authorized by the Company’s board of directors out of assets legally available for the payment of distributions. The preferred stock is not redeemable by the holders, has no maturity date and is not convertible into any other security of the Company or its affiliates. As previously announced, the record dates for the dividends on the Company’s Series B Preferred Stock, Series C Preferred Stock, and Series D Preferred Stock that were to be paid April 15, 2020 to shareholders of record as of March 31, 2020, have each been declared and the record date and the payment of dividends on all classes of the Company’s preferred stock has been deferred.

On March 17, 2020, the Company announced that it was deferring payment of Sotherly’s previously announced declared distributions for the Company’s Series B Preferred Stock, Series C Preferred Stock, and Series D Preferred Stock for the period ending March 31, 2020. No distributions have been declared for the Company’s Series B Preferred Stock, Series C Preferred Stock, and Series D Preferred Stock for the period ending June 30, 2022.

The total declared and undeclared, but unpaid cash dividends due on the Series B Preferred Stock, Series C Preferred Stock and Series D Preferred Stock through June 30, 2022, are $7,440,500, $6,676,087 and $6,007,031, respectively. Undeclared preferred cumulative dividends are reported on the statements of operations but are not considered payable until declared. As of June 30, 2022, the undeclared cumulative preferred dividends were approximately $18.1 million and the declared unpaid preferred dividends are approximately $2.0 million.

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

 

 

 

Per

 

 

 

 

 

Number of Units

 

 

Quarterly

 

 

 

Annum

 

 

Liquidation

 

 

Issued and Outstanding as of

 

 

Distributions

 

Preferred Units - Series

 

Rate

 

 

Preference

 

 

June 30, 2022

 

 

December 31, 2021

 

 

Per Unit

 

Series B Preferred Units

 

 

8.000

%

 

$

25.00

 

 

 

1,488,100

 

 

 

1,510,000

 

 

$

0.500000

 

Series C Preferred Units

 

 

7.875

%

 

$

25.00

 

 

 

1,356,410

 

 

 

1,384,610

 

 

$

0.492188

 

Series D Preferred Units

 

 

8.250

%

 

$

25.00

 

 

 

1,165,000

 

 

 

1,165,000

 

 

$

0.515625

 

 

 

27


 

The Company pays cumulative cash distributions on the preferred units at rates in the above table per annum of the $25.00 liquidation preference per unit. The Company, which is the holder of the Operating Partnership’s preferred units, is entitled to receive distributions when authorized by the Operating Partnership’s general partner out of assets legally available for the payment of distributions. The preferred units are not redeemable by the holder, have no maturity date and are not convertible into any other security of the Operating Partnership or its affiliates. As previously announced, the record dates for the dividends on the Operating Partnership’s Series B Preferred Units, Series C Preferred Units, and Series D Preferred Units that were to be paid April 15, 2020, to unitholders of record as of March 31, 2020, have each been declared and the record date and the payment of dividends on all classes of the Operating Partnership’s preferred units has been deferred.

 

The total declared and undeclared, but unpaid cash dividends due on the Series B Preferred Units, Series C Preferred Units and Series D Preferred Units through June 30, 2022, is $7,440,500, $6,676,087 and $6,007,031, respectively. Undeclared preferred cumulative dividends are reported on the statements of operations but are not considered payable until declared. As of June 30, 2022, the undeclared cumulative preferred dividends were approximately $18.1 million and the declared unpaid preferred dividends were approximately $2.0 million.

 

8. Common Stock and Units

Common Stock – As of June 30, 2022, the Company was authorized to issue up to 69,000,000 shares of common stock, $0.01 par value per share. Each outstanding share of common stock entitles the holder to one vote on all matters submitted to a vote of stockholders. Holders of the Company’s common stock are entitled to receive distributions when authorized by the Company’s board of directors out of assets legally available for the payment of distributions.

The following is a schedule of issuances, since January 1, 2021, of the Company’s common stock and related units of the Operating Partnership:

On February 4, 2021, one holder of units in the Operating Partnership redeemed 100 units for an equivalent number of shares in the Company’s common stock.

On February 4, 2021, the Company was issued 136,281 units in the Operating Partnership and awarded shares of unrestricted stock to its employees.

On February 4, 2021, the Company was issued 15,000 units in the Operating Partnership and awarded shares of restricted stock to its independent directors.

 

On June 21, 2021, we entered into a privately-negotiated share exchange agreement. Pursuant to the share exchange agreement, the Company agreed to exchange 100,000 shares of the Company’s Series B Preferred Stock, 85,000 shares of the Company’s Series C Preferred Stock, and 35,000 shares of the Company’s Series D Preferred Stock, together with all of the rights to receive accrued and unpaid dividends on those preferred shares, for 1,542,727 shares of the Company’s common stock. We closed the transaction and issued the common stock on June 22, 2021.

 

On December 3, 2021, we entered into a privately-negotiated share exchange agreement. Pursuant to the share exchange agreement, the Company agreed to exchange 10,000 shares of the Company’s Series C Preferred Stock, together with all of the rights to receive accrued and unpaid dividends on those preferred shares, for 69,500 shares of the Company’s common stock. We closed the transaction and issued the common stock on December 9, 2021.

 

On December 9, 2021, we entered into a privately-negotiated share exchange agreement. Pursuant to the share exchange agreement, the Company agreed to exchange 75,000 shares of the Company’s Series C Preferred Stock, together with all of the rights to receive accrued and unpaid dividends on those preferred shares, for 620,919 shares of the Company’s common stock. We closed the transaction and issued the common stock on December 9, 2021.

 

On December 16, 2021, one holder of units in the Operating Partnership redeemed 32,681 units for an equivalent number of shares in the Company’s common stock.

 

On March 24, 2022, we entered into a privately-negotiated share exchange agreement. Pursuant to the share exchange agreement, the Company agreed to exchange 7,000 shares of the Company’s Series B Preferred Stock and 3,000 shares of the Company’s Series C Preferred Stock, together with all of the rights to receive accrued and unpaid dividends on those preferred shares, for 96,900 shares of the Company’s common stock. We closed the transaction and issued the common stock on March 25, 2022.

 

On March 31, 2022, we entered into a privately-negotiated share exchange agreement. Pursuant to the share exchange agreement, the Company agreed to exchange 5,900 shares of the Company’s Series B Preferred Stock and 6,600 shares of the

28


 

Company’s Series C Preferred Stock, together with all of the rights to receive accrued and unpaid dividends on those preferred shares, for 120,875 shares of the Company’s common stock. We closed the transaction and issued the common stock on March 31, 2022.

 

On May 23, 2022, one holder of units in the Operating Partnership converted 50,000 units for an equivalent number of shares in the Company’s common stock.

As of June 30, 2022 and December 31, 2021, the Company had 18,206,673 and 17,441,058 shares of common stock outstanding, respectively.

Operating Partnership Units – Holders of Operating Partnership units, other than the Company as general partner, have certain redemption rights, which enable them to cause the Operating Partnership to redeem their units in exchange for shares of the Company’s common stock on a one-for-one basis or, at the option of the Company, cash per unit equal to the average of the market price of the Company’s common stock for the 10 trading days immediately preceding the notice date of such redemption. The number of shares issuable upon exercise of the redemption rights will be adjusted upon the occurrence of stock splits, mergers, consolidations or similar pro-rata share transactions, which otherwise would have the effect of diluting the ownership interests of the limited partners or the stockholders of the Company.

Since January 1, 2021, there have been no issuances or redemptions, of units in the Operating Partnership other than the issuances of units in the Operating Partnership to the Company described above.

As of June 30, 2022 and December 31, 2021, the total number of Operating Partnership units outstanding was 19,290,393 and 18,574,778, respectively.

As of June 30, 2022 and December 31, 2021, the total number of outstanding Operating Partnership units not owned by the Company was 1,083,720 and 1,133,720, respectively, with a fair market value of approximately $2.0 million and $2.4 million, respectively, based on the price per share of the common stock on such respective dates.

As of June 30, 2022, there were unpaid common dividends and distributions to holders of record as of March 13, 2020, in the amount of $2,088,160.

 

9. Related Party Transactions

Our Town Hospitality. Our Town is currently the management company for each of our ten wholly owned hotels, as well as the manager of our rental programs at the Hyde Resort & Residences and the Hyde Beach House Resort & Residences. Prior to February 25, 2022, our Town was a majority-owned subsidiary of Newport Hospitality Group, Inc. (“Newport”). As of June 30, 2022, Andrew M. Sims, our Chairman, and David R. Folsom, our President and Chief Executive Officer, beneficially owned approximately 94.3% and 5.7%, respectively, of the total outstanding ownership interests in Our Town. The following is a summary of the transactions with Our Town:

Accounts Receivable – At June 30, 2022 and 2021, we were due approximately $0.2 million and $0.5 million, respectively, from Our Town.

Management Agreements – On September 6, 2019, the Company entered into a master agreement with Newport and Our Town related to the management of ten of our hotels. On December 13, 2019, we entered into an amendment to the master agreement (as amended, the “OTH Master Agreement”), as well as a series of individual hotel management agreements for the management of those ten of our hotels. On April 1, 2020, Our Town became the manager of our DoubleTree Resort by Hilton Hollywood Beach hotel, as well as the manager for our rental programs at the Hyde Resort & Residences and the Hyde Beach House Resort & Residences. On November 15, 2020, Our Town became the manager of our Hyatt Centric Arlington hotel. The hotel management agreements for each of our ten wholly-owned hotels and the two rental programs are referred to as, individually an “OTH Hotel Management Agreement” and, together the “OTH Hotel Management Agreements”. The term of the OTH Hotel Management Agreements extends through March 31, 2035, and may be extended for two periods of five years each.

The OTH Master Agreement provides for an adjustment to the fees payable by us under the OTH Hotel Management Agreements in the event the net operating income of Our Town falls below $250,000 for any calendar year beginning on or after January 1, 2021. The OTH Master Agreement expires on March 31, 2035 but shall be extended beyond 2035 for such additional periods as an OTH Hotel Management Agreement remains in effect. The base management fees for each hotel under management with Our Town is 2.50%. For any new individual hotel management agreements, Our Town will receive a base management fee of 2.00% of gross revenues for the first full year from the commencement date through the anniversary date, 2.25% of gross revenues the second full year, and 2.50% of gross revenues for every year thereafter.

29


 

Base management and administrative fees earned by Our Town for our properties were approximately $1.0 million and $0.9 million, for the three months ended June 30, 2022 and 2021, respectively, and for the six months ended June 30, 2022 and 2022, were approximately $2.1 million and $1.5 million, respectively.

Each OTH Hotel Management Agreement sets an incentive management fee equal to 10.0% of the amount by which gross operating profit, as defined in the relevant management agreement, for a given year exceeds the budgeted gross operating profit for such year; provided, however, that the incentive management fee payable in respect of any such year shall not exceed 0.25% of the gross revenues of the hotel included in such calculation. Incentive management fees earned for the three months ending June 30, 2022 and 2021, were $56,135 and $82,427, respectively and for the six months ending June 30, 2022, were $314,673 and $332,594, respectively.

Each OTH Hotel Management Agreement provides for the payment of a termination fee upon the sale of the hotel equal to the lesser of the management fee paid with respect to the prior twelve months or the management fees paid for the number of months prior to the closing date of the hotel sale equal to the number of months remaining on the current term of the management agreement. Coincident with the sale of the Sheraton Louisville Riverside and the DoubleTree by Hilton Raleigh Brownstone – University, Our Town was due $260,272 in termination fees, which amount has been paid.

Sublease – On December 13, 2019, we entered into a sublease agreement with Our Town pursuant to which Our Town subleases 2,245 square feet of office space from Sotherly for a period of 5 years, with a 5 year renewal subject to approval by Sotherly, on terms and conditions similar to the terms of the prime lease entered into by Sotherly and the third-party owner of the property. Lease payments due to the Company were $211,117 and $147,217, as of June 30, 2022 and 2021, respectively.

Employee Medical Benefits – We purchase employee medical coverage for eligible employees that are employed by Our Town and who work exclusively for our properties and elect to participate in Our Town’s self-insured plan. Gross premiums for employee medical benefits paid by the Company (before offset of employee co-payments) were approximately $0.9 million and $0.7 million for the three months ended June 30, 2022 and 2021, respectively, and for the six months ended June 30, 2021 and 2020, were approximately $1.8 million and $1.3 million, respectively.

Others. We employed Ashley S. Kirkland, the daughter of our Chairman, as Corporate Counsel and Compliance Officer until her departure in January, 2022 and continue to employ Robert E. Kirkland IV, her husband, as our General Counsel. We also employ Andrew M. Sims Jr., the son of our Chairman, as Vice President – Operations & Investor Relations. Total compensation for all three individuals, including salary and benefits, for the three months ended June 30, 2022 and 2021, totaled $119,926 and $107,115, respectively, and for the six months ended June 30, 2022 and 2021, were $252,624 and $212,984, respectively.

 

10. Retirement Plans

401(k) Plan - We maintain a 401(k) plan for qualified employees which is subject to “safe harbor” provisions. Those provisions include a matching employer contribution consisting of 100.0% of the first 3.0% of employee contributions and 50.0% of the next 2.0% of employee contributions. In addition, all employer matching funds vest immediately. We ceased making matching employer contributions effective May 16, 2020 and reinstated them in January 2022. Contributions to the plan totaled $28,503 and $0, for the three months ended June 30, 2022 and 2021, respectively, and for the six months ended June 30, 2022 and 2021, were $51,642 and $0, respectively.

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

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

A total of 254,682 shares with a fair value of $443,147 remained allocated or committed to be released from the suspense account, as of June 30, 2022. We recognized as compensation cost $28,803 and $44,172, during the six months ended June 30, 2022 and 2021, respectively. The remaining 424,621 unallocated shares have an approximate fair value of $738,840, as of June 30, 2022. As of June 30, 2022, the ESOP held a total of 247,605 allocated shares, 7,077 committed-to-be-released shares and 424,621 suspense shares. Dividends on allocated and unallocated shares are used to pay down the ESOP loan from the Operating Partnership.

30


 

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

 

 

 

June 30, 2022

 

 

December 31, 2021

 

 

 

Number of Shares

 

 

Fair Value

 

 

Number of Shares

 

 

Fair Value

 

Allocated shares

 

 

247,605

 

 

$

430,833

 

 

 

247,606

 

 

$

517,496

 

Committed to be released shares

 

 

7,077

 

 

 

12,314

 

 

 

-

 

 

 

-

 

Total Allocated and Committed-to-be-Released

 

 

254,682

 

 

$

443,147

 

 

 

247,606

 

 

$

517,496

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unallocated shares

 

 

424,621

 

 

 

738,840

 

 

 

431,697

 

 

 

902,247

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total ESOP Shares

 

 

679,303

 

 

$

1,181,987

 

 

 

679,303

 

 

$

1,419,743

 

 

11. Indirect Hotel Operating Expenses

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

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2022

 

 

June 30, 2021

 

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

Sales and marketing

 

$

4,096,429

 

 

$

2,898,571

 

 

$

7,660,391

 

 

$

5,032,375

 

General and administrative

 

 

3,550,096

 

 

 

2,842,268

 

 

 

6,790,675

 

 

 

4,936,644

 

Repairs and maintenance

 

 

2,347,219

 

 

 

1,896,223

 

 

 

4,462,546

 

 

 

3,303,901

 

Utilities

 

 

1,426,900

 

 

 

1,314,988

 

 

 

2,742,249

 

 

 

2,452,204

 

Property taxes

 

 

1,406,138

 

 

 

1,514,781

 

 

 

3,033,077

 

 

 

3,309,911

 

Management fees, including incentive

 

 

1,102,581

 

 

 

1,001,104

 

 

 

2,377,341

 

 

 

1,878,866

 

Franchise fees

 

 

1,257,740

 

 

 

883,137

 

 

 

2,165,775

 

 

 

1,466,559

 

Insurance

 

 

1,046,875

 

 

 

883,021

 

 

 

1,993,152

 

 

 

1,705,093

 

Information and telecommunications

 

 

859,699

 

 

 

704,236

 

 

 

1,788,805

 

 

 

1,330,371

 

Other

 

 

243,908

 

 

 

111,747

 

 

 

386,935

 

 

 

223,229

 

Total indirect hotel operating expenses

 

$

17,337,585

 

 

$

14,050,076

 

 

$

33,400,946

 

 

$

25,639,153

 

 

12. Income Taxes

The components of the income tax provision for the three and six months ended June 30, 2022 and 2021 are as follows:

 

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2022

 

 

June 30, 2021

 

 

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

Current:

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal

 

 

$

 

 

$

 

 

$

 

 

$

 

State

 

 

 

11,615

 

 

 

6,972

 

 

 

21,269

 

 

 

9,581

 

 

 

 

 

11,615

 

 

 

6,972

 

 

 

21,269

 

 

 

9,581

 

Deferred:

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal

 

 

 

478,698

 

 

 

(444,489

)

 

 

(27,658

)

 

 

(2,053,540

)

State

 

 

 

(97,195

)

 

 

(109,552

)

 

 

(19,833

)

 

 

(429,633

)

Subtotals

 

 

 

381,503

 

 

 

(554,041

)

 

 

(47,491

)

 

 

(2,483,173

)

Change in deferred tax valuation allowance

 

 

 

(381,503

)

 

 

554,041

 

 

 

47,491

 

 

 

2,483,173

 

 

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

 

$

11,615

 

 

$

6,972

 

 

$

21,269

 

 

$

9,581

 

 

31


 

 

 

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2022

 

 

June 30, 2021

 

 

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

Statutory federal income tax provision (benefit)

 

 

$

5,799,565

 

 

$

(325,282

)

 

$

5,631,294

 

 

$

(1,915,329

)

Effect of non-taxable REIT loss

 

 

 

(5,702,370

)

 

 

434,834

 

 

 

(5,611,461

)

 

 

2,344,962

 

State income tax provision (benefit)

 

 

 

(85,580

)

 

 

(102,580

)

 

 

1,436

 

 

 

(420,052

)

 

 

 

$

11,615

 

 

$

6,972

 

 

$

21,269

 

 

$

9,581

 

 

13. Income (Loss) Per Share and Per Unit

Income (Loss) per Share. The limited partners’ outstanding limited partnership units in the Operating Partnership (which may be redeemed for common stock upon notice from the limited partner and following our election to redeem the units for stock rather than cash) have been excluded from the diluted earnings per share calculation as there would be no effect on the amounts since the limited partners’ share of income or loss would also be added back to net income or loss. The shares of the Series B Preferred Stock, Series C Preferred Stock and Series D Preferred Stock are not convertible into or exchangeable for any other property or securities of the Company, except upon the occurrence of a change of control, and have been excluded from the diluted earnings per share calculation as there would be no impact on the current controlling stockholders. The non-committed, unearned ESOP shares are treated as reducing the number of issued and outstanding common shares and similarly reducing the weighted average number of common shares outstanding. The unallocated ESOP shares have been excluded in the weighted average for the basic and diluted earnings per share computation. The computation of basic and diluted net income (loss) per share is presented below:

 

 

32


 

 

Three Months Ended

 

 

Three Months Ended

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2022

 

 

June 30, 2021

 

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

Numerator

 

 

 

 

 

 

 

 

 

 

 

 

Net income (loss)

$

27,605,359

 

 

$

(1,553,970

)

 

$

26,794,415

 

 

$

(9,129,594

)

 

Less: Net (income)allocated to non-vested share awards

 

(93,329

)

 

 

-

 

(1)

 

(89,713

)

 

 

-

 

(1)

Net (income) loss attributable to non-controlling interest

 

(1,529,940

)

 

 

179,638

 

 

 

(1,368,319

)

 

 

879,176

 

 

Declared and undeclared distributions to preferred stockholders

 

(1,889,470

)

 

 

(1,529,613

)

 

 

(3,826,086

)

 

 

(3,718,524

)

 

Gain on extinguishment of preferred stock

 

83,500

 

 

 

93,342

 

 

 

161,675

 

 

 

93,342

 

 

Net income (loss) attributable to common stockholders

$

24,176,120

 

 

$

(2,810,603

)

 

$

21,671,972

 

 

$

(11,875,600

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominator

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average number common shares outstanding for basic EPS computation

 

17,762,513

 

 

 

14,635,701

 

 

 

17,436,975

 

 

 

14,530,316

 

 

Effect of dilutive securities:

 

 

 

 

 

 

 

 

 

 

 

 

Unvested restricted shares

 

65,000

 

 

 

-

 

(1)

 

63,343

 

 

 

-

 

(1)

Stock compensation awards unissued

 

58,519

 

 

 

-

 

(1)

 

108,633

 

 

 

-

 

(1)

Unearned ESOP shares

 

418,476

 

 

 

-

 

(1)

 

422,430

 

 

 

-

 

(1)

Weighted average number common and common equivalent shares outstanding for dilutied EPS computation

 

18,304,508

 

 

 

14,635,701

 

 

 

18,031,381

 

 

 

14,530,316

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic net income (loss) per common share:

 

 

 

 

 

 

 

 

 

 

 

 

Undistributed income (loss)

$

1.36

 

 

$

(0.19

)

 

$

1.24

 

 

$

(0.82

)

 

Allocation of (income) loss to non-vested share awards

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

Total basic

$

1.36

 

 

$

(0.19

)

 

$

1.24

 

 

$

(0.82

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Diluted net income (loss) per common share:

 

 

 

 

 

 

 

 

 

 

 

 

Undistributed income (loss)

$

1.32

 

 

$

(0.19

)

 

$

1.20

 

 

$

(0.82

)

 

Allocation of (income) loss to non-vested share awards

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

Total diluted

$

1.32

 

 

$

(0.19

)

 

$

1.20

 

 

$

(0.82

)

 

(1) Item is excluded in the calculation of diluted EPS due to its antidilutive effect.

 

The accounting for unvested share-based payment awards included in the calculation of earnings per share changed. Share-based awards that contain nonforfeitable rights to dividends or dividend equivalents, whether paid or unpaid, are now participating securities and included in the computation of both basic and diluted earnings per share. Our grants of restricted stock awards to our employees

33


 

and directors are considered participating securities, and we have prepared our earnings per share calculations to include outstanding unvested restricted stock awards in the basic and diluted weighted average shares outstanding calculation.

 

Income (Loss) Per Unit – The computation of basic and diluted net income (loss) per unit is presented below:

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2022

 

 

June 30, 2021

 

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

Numerator

 

 

 

 

 

 

 

 

 

 

 

 

Net income (loss)

$

27,605,359

 

 

$

(1,553,970

)

 

$

26,794,415

 

 

$

(9,129,594

)

 

Less: Net (income)allocated to non-vested unit awards

 

(93,329

)

 

 

-

 

(1)

 

(89,713

)

 

 

-

 

(1)

Declared and undeclared distributions to preferred unitholders

 

(1,889,470

)

 

 

(1,529,613

)

 

 

(3,826,086

)

 

 

(3,718,524

)

 

Gain on extinguishment of preferred units

 

83,500

 

 

 

93,342

 

 

 

161,675

 

 

 

93,342

 

 

Net income (loss) attributable to unitholders

$

25,706,060

 

 

$

(2,990,241

)

 

$

23,040,291

 

 

$

(12,754,776

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominator

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average number of units outstanding for basic EPU computation

 

19,291,083

 

 

 

16,056,770

 

 

 

18,981,782

 

 

 

15,955,303

 

 

Effect of dilutive securities:

 

 

 

 

 

 

 

 

 

 

 

 

Unvested restricted units

 

58,519

 

 

 

-

 

(1)

 

108,633

 

 

 

-

 

(1)

Unit compensation awards unissued

 

65,000

 

 

 

-

 

(1)

 

63,343

 

 

 

-

 

(1)

Weighted average number of equivalent units outstanding for dilutied EPU computation

 

19,414,602

 

 

 

16,056,770

 

 

 

19,153,758

 

 

 

15,955,303

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic net income (loss) per unit:

 

 

 

 

 

 

 

 

 

 

 

 

Undistributed income (loss)

$

1.33

 

 

$

(0.19

)

 

$

1.21

 

 

$

(0.80

)

 

Allocation of (income) loss to non-vested unit awards

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

Total basic

$

1.33

 

 

$

(0.19

)

 

$

1.21

 

 

$

(0.80

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Diluted net income (loss) per unit:

 

 

 

 

 

 

 

 

 

 

 

 

Undistributed income (loss)

$

1.32

 

 

$

(0.19

)

 

$

1.20

 

 

$

(0.80

)

 

Allocation of (income) loss to non-vested unit awards

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

Total diluted

$

1.32

 

 

$

(0.19

)

 

$

1.20

 

 

$

(0.80

)

 

(1) Item is excluded in the calculation of diluted EPU due to its antidilutive effect.

 

 

14. Subsequent Events

 

On July 1, 2022, one holder of units in the Operating Partnership redeemed 40,687 units for an equivalent number of shares of the Company's common stock.

On July 11, 2022, we entered into a 5-year interest rate swap agreement with Fifth Third Bank, N.A. whereby the floating rate on the mortgage loan on the Hotel Alba in Tampa, Florida is swapped for a fixed interest rate of 5.576%; notional amounts approximate the declining balance of the loan; and we are responsible for any costs associated with the early termination of the swap agreement.

On July 21, 2022, the Company issued 167,390 shares of common stock to certain of its employees.

On July 25, 2022, the board of directors authorized the deferral of payment of the quarterly distribution for the period ending September 30, 2022, for each of the Company’s Series B, Series C, and Series D Preferred Stock (and Preferred Units).

 

 

 

 

34


 

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

Cautionary Statement Regarding Forward Looking Statements

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

 

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

national and local economic and business conditions that affect occupancy rates and revenues at our hotels and the demand for hotel products and services;
risks associated with the hotel industry, including competition and new supply of hotel rooms, increases in wages, energy costs and other operating costs;
risks associated with the level of our indebtedness and our ability to meet covenants in our debt agreements, including our recently negotiated forbearance agreements and loan modifications and, as necessary, to refinance or seek an extension of the maturity of such indebtedness or further modification of such debt agreements;
risks associated with adverse weather conditions, including hurricanes;
impacts on the travel industry from pandemic diseases, including COVID-19;
the availability and terms of financing and capital and the general volatility of the securities markets;
management and performance of our hotels;
risks associated with maintaining our system of internal controls;
risks associated with the conflicts of interest of the Company’s officers and directors;
risks associated with redevelopment and repositioning projects, including delays and cost overruns;
supply and demand for hotel rooms in our current and proposed market areas;
risks associated with our ability to maintain our franchise agreements with our third party franchisors;
our ability to acquire additional properties and the risk that potential acquisitions may not perform in accordance with expectations;
our ability to successfully expand into new markets;
legislative/regulatory changes, including changes to laws governing taxation of real estate investment trusts (“REITs”);
the Company’s ability to maintain its qualification as a REIT; and
our ability to maintain adequate insurance coverage.

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

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

35


 

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

Overview

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

Our hotel portfolio currently consists of ten full-service, primarily upscale and upper-upscale hotels, comprising 2,786 rooms, as well as interests in two condominium hotels and their associated rental programs. The Company owns hotels that operate under well-known brands such as DoubleTree by Hilton, Tapestry Collection by Hilton, and Hyatt Centric, as well as independent hotels. We sometimes refer to our independent and soft-branded properties as our collection of boutique hotels. As of June 30, 2022, our portfolio consisted of the following hotel properties:

 

 

 

Number

 

 

 

 

 

 

 

Property

 

of Rooms

 

 

Location

 

Date of Acquisition

 

Chain/Class Designation

Wholly-owned Hotels

 

 

 

 

 

 

 

 

 

The DeSoto

 

 

246

 

 

Savannah, GA

 

December 21, 2004

 

Upper Upscale(1)

DoubleTree by Hilton Jacksonville Riverfront

 

 

293

 

 

Jacksonville, FL

 

July 22, 2005

 

Upscale

DoubleTree by Hilton Laurel

 

 

208

 

 

Laurel, MD

 

December 21, 2004

 

Upscale

DoubleTree by Hilton Philadelphia Airport

 

 

331

 

 

Philadelphia, PA

 

December 21, 2004

 

Upscale

DoubleTree Resort by Hilton Hollywood Beach

 

 

311

 

 

Hollywood, FL

 

August 9, 2007

 

Upscale

Georgian Terrace

 

 

326

 

 

Atlanta, GA

 

March 27, 2014

 

Upper Upscale(1)

Hotel Alba Tampa, Tapestry Collection by Hilton

 

 

222

 

 

Tampa, FL

 

October 29, 2007

 

Upscale

Hotel Ballast Wilmington, Tapestry Collection by Hilton

 

 

272

 

 

Wilmington, NC

 

December 21, 2004

 

Upscale

Hyatt Centric Arlington

 

 

318

 

 

Arlington, VA

 

March 1, 2018

 

Upper Upscale

The Whitehall

 

 

259

 

 

Houston, TX

 

November 13, 2013

 

Upper Upscale(1)

Hotel Rooms Subtotal

 

 

2,786

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Condominium Hotels

 

 

 

 

 

 

 

 

 

Hyde Resort & Residences

 

 

83

 

(2)

Hollywood, FL

 

January 30, 2017

 

Luxury(1)

Hyde Beach House Resort & Residences

 

 

111

 

(2)

Hollywood, FL

 

September 27, 2019

 

Luxury(1)

Total Hotel & Participating Condominium Hotel Rooms

 

 

2,980

 

 

 

 

 

 

 

 

(1)
Operated as an independent hotel.
(2)
Reflects only those condominium units that were participating in the rental program, as of June 30, 2022. At any given time, some portion of the units participating in our rental program may be occupied by the unit owner(s) and unavailable for rental to hotel guests. We sometimes refer to each participating condominium unit as a “room.”

36


 

We conduct substantially all our business through our Operating Partnership. We are the sole general partner of our Operating Partnership, and we own an approximate 94.4% interest in our Operating Partnership, as of the date of this report, with the remaining interest being held by limited partners who were the contributors of our Initial Properties and related assets.

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

Effects of COVID-19 Pandemic on Our Business

In March 2020, the World Health Organization declared COVID-19 to be a global pandemic and the virus has continued to spread throughout the United States and the world. The pandemic and subsequent government mandates and health official recommendations have significantly impacted hotel demand. Following the initial implementation of government mandates and health official recommendations, we significantly reduced operations at all our hotels, suspended operations of our hotel condominium rental programs and dramatically reduced staffing and expenses. Our hotels have been gradually re-introducing guest amenities relative to the return of business while focusing on profit generators and margin control. We intend to continue those re-introductions, provided that we can be confident that occupancy levels and reduced social distancing will not unduly jeopardize the health and safety of our guests, employees and communities.

COVID-19 had a significant negative impact on our operations and financial results in 2021, including a substantial decline in our revenues, profitability and cash flows from operations compared to similar pre-pandemic periods. We continue to experience lingering impact from COVID-19 in 2022, albeit to a lesser degree. A significant increase in leisure travel demand contributed to improved results for 2021 compared to 2020. While business travel demand has increased, it continues to lag behind pre-pandemic levels and it is not clear when and to what extent that pre-pandemic level of demand will return. As a result, although we anticipate further recovery in 2022, the Company cannot estimate with certainty when travel demand will fully recover.

As of June 30, 2022, we failed to meet the financial covenants under the mortgage secured by The Whitehall. We have received a waiver of the financial covenants from the lender on The Whitehall mortgage through June 30, 2022. While the Company believes it will be successful in obtaining waivers, loan modifications or securing refinance arrangements, it cannot provide assurance that it will be able to do so on acceptable terms or at all. Based on our current projections, following the expiration of the waiver on the financial covenants from the mortgage lender on The Whitehall, we do not anticipate that the financial performance of the property will have sufficiently recovered in order to meet the existing covenants. If we fail to obtain additional waivers from the lender, we would be required to make a prepayment, which we estimate at $11.7 million, in order to bring the loan into compliance.

As of June 30, 2022, we had approximately $24.0 million in unrestricted cash and approximately $7.4 million in restricted cash.

 

U.S. GAAP requires that, when preparing financial statements for each annual and interim reporting period, management evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt regarding the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. Based on our current unrestricted and restricted cash on hand, our operating results and our forecast of obligations coming due 12 months from the date of this report, the Company has concluded that there are no longer conditions and events that raise substantial doubt about its ability to continue as a going concern.

 

Secured Note Financing

On December 31, 2020, we closed a transaction with KW, as collateral agent and a note investor, and MIG, as a note investor, whereby the Investors purchased $20.0 million in Secured Notes from the Operating Partnership. We entered into the following agreements: (i) a Note Purchase Agreement; (ii) a Secured Note with KW in the amount of $10.0 million and a Secured Note with MIG in the amount of $10.0 million; (iii) a Pledge and Security Agreement; (iv) a Board Observer Agreement; and (v) other related ancillary agreements.

 

On June 10, 2022, the Company used the proceeds from the sale of the Doubletree by Hilton Raleigh Brownstone-University hotel to partially repay the Secured Notes. The Investors received approximately $19.8 million of the proceeds from the sale of the hotel, of which approximately $13.3 million was applied toward principal, approximately $6.3 million was applied toward the exit fee owed under the Secured Notes, and approximately $0.2 million was applied toward accrued interest. Additionally, the terms of the Secured Notes allowed for the release of a portion of the interest reserves in the amount of approximately $1.6 million, of which approximately $1.1 million was applied toward principal and approximately $0.5 million was applied toward the exit fee.

37


 

 

On June 29, 2022, the Company used the proceeds from the refinance of the Hotel Alba Tampa, along with approximately $0.2 million of cash on hand as well as the balance of the interest reserve under the Secured Notes of approximately $0.5 million, to satisfy and pay in full the Secured Notes. The Investors received approximately $8.3 million in satisfaction of the Secured Notes, of which approximately $5.6 million was applied toward principal, approximately $2.6 million was applied toward the exit fee owed under the Secured Notes, and approximately $0.2 million was applied toward accrued interest. Concurrent with the cancellation of the Secured Notes, the following agreements were also terminated in accordance with their terms: (i) Note Purchase Agreement; (ii) Pledge and Security Agreement; (iii) Board Observer Agreement; and (iv) other related ancillary agreements.

Key Operating Metrics

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

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

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

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

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

 

Results of Operations

 

The following tables illustrate the key operating metrics for the three and six months ended June 30, 2022, 2021 and 2019, respectively, for the Company’s wholly-owned properties (“actual” portfolio metrics). Accordingly, the actual data does not include the participating condominium hotel rooms of the Hyde Resort & Residences and the Hyde Beach House Resort & Residences. The ten wholly-owned properties in the portfolio that were under the Company’s control during the three and six months ended June 30, 2022 and the corresponding periods in 2021 and 2019 are considered same-store properties (“same-store” portfolio metrics). Accordingly, the same-store data does not reflect the performance of the Sheraton Louisville Riverside which was sold in February 2022, or the DoubleTree by Hilton Raleigh-Brownstone University which was sold in June 2022. The composite portfolio metrics represent the Company’s wholly-owned properties and the participating condominium hotel rooms at the Hyde Resort & Residences and the Hyde Beach House Resort & Residences, during the three and six months ended June 30, 2022 and the corresponding periods in 2021 and 2019. The same-store (composite) portfolio metrics includes all properties with the exceptions of the Sheraton Louisville Riverside, DoubleTree by Hilton Raleigh-Brownstone University and the Hyde Beach House Resort & Residences, during the three and six months ended June 30, 2022, and the corresponding periods in 2021and 2019.

 

Given the drastic and unprecedented impact of the COVID-19 pandemic on our operating results in 2021 and 2020, we believe that a comparison of our results through the three and six month periods ending June 2022, to both the June 2021 and June 2019

38


 

comparable periods in this overview section, allows for a better understanding of the full impact of the COVID-19 pandemic and the progress of our recovery.

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Six Months Ended

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2019

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2019

 

Actual Portfolio Metrics

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Occupancy %

 

 

68.8

%

 

 

58.6

%

 

 

77.4

%

 

 

61.1

%

 

 

49.9

%

 

 

73.8

%

ADR

 

$

179.32

 

 

$

142.79

 

 

$

163.48

 

 

$

174.30

 

 

$

138.70

 

 

$

164.47

 

RevPAR

 

$

123.29

 

 

$

83.73

 

 

$

126.59

 

 

$

106.49

 

 

$

69.22

 

 

$

121.33

 

Same-Store Portfolio Metrics

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Occupancy %

 

 

69.5

%

 

 

59.3

%

 

 

77.3

%

 

 

61.9

%

 

 

50.4

%

 

 

74.2

%

ADR

 

$

179.90

 

 

$

147.37

 

 

$

166.71

 

 

$

176.33

 

 

$

143.47

 

 

$

168.36

 

RevPAR

 

$

124.97

 

 

$

87.34

 

 

$

128.85

 

 

$

109.22

 

 

$

72.33

 

 

$

124.84

 

Composite Portfolio Metrics

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Occupancy %

 

 

68.0

%

 

 

59.0

%

 

 

76.3

%

 

 

60.8

%

 

 

50.4

%

 

 

73.1

%

ADR

 

$

189.24

 

 

$

161.00

 

 

$

167.87

 

 

$

188.33

 

 

$

159.93

 

 

$

170.91

 

RevPAR

 

$

128.63

 

 

$

94.93

 

 

$

128.05

 

 

$

114.46

 

 

$

80.54

 

 

$

124.97

 

Same-Store (Composite) Portfolio Metrics

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Occupancy %

 

 

69.3

%

 

 

59.8

%

 

 

76.0

%

 

 

62.0

%

 

 

51.0

%

 

 

73.4

%

ADR

 

$

185.76

 

 

$

158.79

 

 

$

171.54

 

 

$

184.49

 

 

$

157.48

 

 

$

175.39

 

RevPAR

 

$

128.73

 

 

$

94.88

 

 

$

130.37

 

 

$

114.31

 

 

$

80.24

 

 

$

128.73

 

 

Comparison of the Three Months Ended June 30, 2022 to the Three Months Ended June 30, 2021

Revenue. Total revenue for the three months ended June 30, 2022 increased approximately $12.8 million, or 37.2%, to approximately $47.2 million compared to total revenue of approximately $34.4 million for the three months ended June 30, 2021. There was an aggregate increase in total revenue of approximately $14.5 million from ten of our properties, offset by a decrease of approximately $0.5 million, at the Hyde Beach House & Resort and a decrease of approximately $1.2 million as a result of the sale of the Sheraton Louisville Riverside in February 2022. There were significant increases in demand primarily driven by the lifting of restrictions on travel, social gatherings and businesses as well as significant increases in demand for business travel compared to the same period in the prior year.

Room revenue increased approximately $8.5 million, or 35.3%, to approximately $32.5 million for the three months ended June 30, 2022 compared to room revenue of approximately $24.0 million for the three months ended June 30, 2021. The increase in room revenue for the three months ended June 30, 2022 resulted from an aggregate increase of approximately $9.5 million from ten of our properties, offset by a decrease of approximately $1.0 million as a result of the sale of the Sheraton Louisville Riverside in February 2022. The improvement was mainly due to an increase in occupancy from $58.6% to 68.8% coupled with an increase in ADR from $142.79 to $179.32 and an increase in RevPAR from $83.73 to $123.29. These significant increases are mainly due to the lifting of restrictions on travel, social gatherings and businesses as well as significant increases in demand for business travel.

Food and beverage revenues increased approximately $4.2 million, or 120.2%, to approximately $7.7 million for the three months ended June 30, 2022 compared to food and beverage revenues of approximately $3.5 million for the three months ended June 30, 2021. The increase in food and beverage revenues for the three months ended June 30, 2022, resulted from an aggregate increase from ten of our properties, offset by the loss of food and beverage revenue during the quarter following the sale of the Sheraton Louisville Riverside in February 2022.

Revenue from other operating departments increased approximately $0.1 million, or 1.1%, to approximately $6.9 million for the three months ended June 30, 2022 compared to revenue from other operating departments of approximately $6.8 million for the three months ended June 30, 2021. Increases in parking revenue at our property in Atlanta and Savannah, Georgia offset a decrease in fees of approximately $0.5 million earned at the Hyde Resort in Hollywood, Florida and non-recurring $0.2 million in business interruption proceeds earned in the prior year at our property in Wilmington, North Carolina.

Hotel Operating Expenses. Hotel operating expenses, which consist of room expenses, food and beverage expenses, other direct expenses, indirect expenses and management fees, increased approximately $7.7 million, or 31.0%, to approximately $32.4 million for

39


 

the three months ended June 30, 2022, compared to total hotel operating expenses of approximately $24.7 million for the three months ended June 30, 2021. The increase in hotel operating expenses for the three months ended June 30, 2022 resulted from an aggregate increase in total hotel operating expenses of approximately $9.3 million, with the exception of our properties in Raleigh, North Carolina, Jeffersonville, Indiana, the Hyde Resort in Hollywood, Florida and the Hyde Beach House & Resort in Hollywood, Florida, which had a decrease in hotel operating expenses of approximately $1.6 million. This was due mainly to the significant increases in demand driven by the lifting of restrictions on travel, social gatherings and businesses; significant increases in demand from mostly transient consumers; increases in travel by some group business and increases in the number of foreign travelers.

Rooms expense for the three months ended June 30, 2022 increased approximately $1.3 million, or 21.8%, to approximately $7.2 million, compared to rooms expense for the three months ended June 30, 2021 of approximately $5.9 million. The increase in rooms expense for the three months ended June 30, 2022, resulted from an aggregate increase of approximately $1.7 million from all of our properties, with the exception of our sold properties in Raleigh, North Carolina and Jeffersonville, Indiana which had a decrease in hotel operating expenses of approximately $0.4 million. The improvement was mainly due to increased composite occupancy of 68.0%, compared to prior year three months ending June 30, 2021, occupancy of 59.0%. This significant increase is mainly due to the above mentioned factors.

Food and beverage expenses for the three months ended June 30, 2022 increased approximately $3.1 million, or 149.5%, to approximately $5.2 million, compared to food and beverage expenses of approximately $2.1 million, for the three months ended June 30, 2021. The net increase in food and beverage expenses for the three months ended June 30, 2022 resulted from an aggregate increase of approximately $3.2 million, from all of our properties, with the exception of our sold property in Jefferson, Indiana, which had a decrease in expenses by approximately $0.1 million. This was mainly due to the significant increases in demand driven by the lifting of restrictions on travel, social gatherings and businesses; significant increases in demand from mostly transient consumers; increases in travel by some group business and increases in the number of foreign travelers.

Expenses from other operating departments remained relatively the same at approximately $2.6 million for the three months ended June 30, 2022 compared to expenses from other operating departments of approximately $2.6 million for the three months ended June 30, 2021.

Indirect expenses at our wholly-owned properties for the three months ended June 30, 2022 increased approximately $3.3 million, or 23.4%, to approximately $17.3 million, compared to indirect expenses of approximately $14.0 million for the three months ended June 30, 2021. The increase in indirect expenses for the three months ended June 30, 2022 resulted from an aggregate increase in total hotel operating expenses of approximately $4.1 million, with the exception of our properties in Raleigh, North Carolina, Jeffersonville, Indiana and the Hyde Resort in Hollywood, Florida, which had a decrease in hotel operating expenses of approximately $0.8 million. This was mainly due to the significant increases in demand driven by the lifting of restrictions on travel, social gatherings and businesses; significant increases in demand from mostly transient consumers; increases in travel by some group business and increases in the number of foreign travelers.

Corporate General and Administrative. Corporate general and administrative expenses for the three months ended June 30, 2022 decreased approximately $0.1 million, or 6.4%, to approximately $1.4 million compared to corporate general and administrative expenses of approximately $1.5 million, for the three months ended June 30, 2021. The decrease in corporate general and administrative expenses was mainly due to one-time loan modification fees in the prior period associated with the forbearance granted us related to the mortgage on the DoubleTree by Hilton Resort Hollywood Beach and receipt of payroll tax incentives offset by an increase in the current period in legal and other professional fees.

Interest Expense. Interest expense for the three months ended June 30, 2022 decreased approximately $0.2 million, or 3.3%, to approximately $5.3 million, as compared to interest expense of approximately $5.5 million, for the three months ended June 30, 2021. The decrease in interest expense for the three months ended June 30, 2022, was substantially related to decreases in the amount of corporate debt especially attributable to the sale of the hotel property in Jeffersonville, Indiana in February 2022.

Loss on Early Extinguishment of Debt. When the Secured Notes were extinguished in June 2022 and paid off prior to the maturity date, a loss on early extinguishment was recognized in the current period for the unamortized exit fee as well as the unamortized origination costs, which totaled approximately $6.0 million for the three months ended June 30, 2022. No prepayment of debt occurred in the three months ended June 30, 2021.

 

Gain on Involuntary Conversion of Assets. Gain on involuntary conversion of assets for the three months ended June 30, 2022, decreased approximately $0.4 million, from approximately $0.5 million for the three months ended June 30, 2021 to approximately $0.1 million for the three months ended June 30, 2022. The gains were related to casualties at our properties in, Wilmington, North Carolina, Houston, Texas and Atlanta, Georgia.

40


 

Unrealized Gain on Hedging Activities. As of June 30, 2022, the fair market value of our interest rate cap was $0 and the fair market value of our interest rate swap liability is $1,310. The unrealized gain on hedging activities during the three months ended June 30, 2022, was approximately $0.6 million and during the three months ended June 30, 2021, the unrealized gain on hedging activities was approximately $0.3 million.

Gain on Sale of Assets. During the three month period ended June 30, 2022, we sold the property in Raleigh, North Carolina for a gain of approximately $30.1 million.

Income Taxes. We had an income tax provision of $11,615 for the three months ended June 30, 2022 compared to an income tax provision of $6,972, for the three months ended June 30, 2021. MHI TRS realized operating losses for each of the three months ended June 30, 2022 and 2021.

Net Income (Loss). We realized a net income for the three months ended June 30, 2022 of approximately $27.6 million, compared to a net loss of approximately $1.6 million, for the three months ended June 30, 2021, because of the operating results discussed above.

Comparison of the Six Months Ended June 30, 2022 to the Six Months Ended June 30, 2021

Revenue. Total revenue for the six months ended June 30, 2022 increased approximately $28.5 million, or 50.0%, to approximately $85.5 million compared to total revenue of approximately $57.0 million for the six months ended June 30, 2021. There was an aggregate increase in total revenue of approximately $30.7 million from ten of our properties, offset by a decrease of approximately $0.6 million at the Hyde Resort in Hollywood, Florida and a decrease of approximately $1.6 million as a result of the sale of the Sheraton Louisville Riverside in February 2022. There were significant increases in demand primarily driven by the lifting of restrictions on travel, social gatherings and businesses as well as, significant increases in demand for business travel.

Room revenue increased approximately $17.9 million, or 45.2%, to approximately $57.4 million for the six months ended June 30, 2022 compared to room revenue of approximately $39.5 million for the six months ended June 30, 2021. The increase in room revenue for the six months ended June 30, 2022 resulted from an aggregate increase of approximately $19.3 million from ten of our properties, offset by a decrease of approximately $1.4 million as a result of the sale of the Sheraton Louisville Riverside in Jeffersonville, Indiana in February 2022. The improvement was due to an increase occupancy from 49.9% to 61.1% and an increase in ADR from $138.70 to $174.30. These increases are mainly due to the lifting of restrictions on travel, social gatherings and businesses as well as significant increases in demand for business travel.

Food and beverage revenues increased approximately $8.3 million, or 164.2%, to approximately $13.3 million for the six months ended June 30, 2022 compared to food and beverage revenues of approximately $5.0 million for the six months ended June 30, 2021. The increase in food and beverage revenues for the six months ended June 30, 2022, resulted from an aggregate increase from ten of our properties, offset by the loss of food and beverage revenue during the quarter following the sale of the Sheraton Louisville Riverside in Jeffersonville, Indiana, in February 2022.

Revenue from other operating departments increased approximately $2.4 million, or 19.0%, to approximately $14.8 million for the six months ended June 30, 2022 compared to revenue from other operating departments of approximately $12.4 million for the six months ended June 30, 2021. Increases in parking revenue at many of our properties as well as $1.0 million received under the North Carolina Business Recovery Grant offset decreases in fees of approximately $0.6 million earned at the Hyde Resort in Hollywood, Florida; a non-recurring $0.2 million in business interruption proceeds earned in the prior year at our property in Wilmington, North Carolina; and a non-recurring COVID relief grant of approximately $0.3 million received in the prior period by our hotel in Laurel, Maryland.

Hotel Operating Expenses. Hotel operating expenses, which consist of room expenses, food and beverage expenses, other direct expenses, indirect expenses and management fees, increased approximately $17.6 million, or 40.8%, to approximately $60.8 million for the six months ended June 30, 2022, compared to total hotel operating expenses of approximately $43.2 million for the six months ended June 30, 2021. The increase in hotel operating expenses for the six months ended June 30, 2022 resulted from an aggregate increase in total hotel operating expenses of approximately $19.3 million, with the exception of our properties in Jeffersonville, Indiana and the Hyde Resort in Hollywood, Florida, which had a decrease in hotel operating expenses of approximately $1.7 million. This was due mainly to the significant increases in demand driven by the lifting of restrictions on travel, social gatherings and businesses; significant increases in demand from mostly transient consumers; increases in travel by some group business and increases in the number of foreign travelers.

Rooms expense for the six months ended June 30, 2022 increased approximately $3.2 million, or 32.7%, to approximately $13.1 million, compared to rooms expense for the six months ended June 30, 2021 of approximately $9.9 million. The increase in rooms expense for the six months ended June 30, 2022, resulted from an aggregate increase of approximately $3.7 million from all of our

41


 

properties, with the exception of our sold property in Jeffersonville, Indiana which had a decrease in hotel operating expenses of approximately $0.5 million. The improvement was mainly due to increased composite occupancy of 60.8%, compared to prior year six months ending June 30, 2021, occupancy of 50.4%. This significant increase is mainly due to the above mentioned factors.

Food and beverage expenses for the six months ended June 30, 2022 increased approximately $6.1 million, or 202.9%, to approximately $9.1 million, compared to food and beverage expenses of approximately $3.0 million, for the six months ended June 30, 2021. The net increase in food and beverage expenses for the six months ended June 30, 2022 resulted from an aggregate increase of approximately $6.2 million, from all of our properties, with the exception of our sold property in Jefferson, Indiana, which had a decrease in expenses by approximately $0.1 million. This was mainly due to the significant increases in demand driven by the lifting of restrictions on travel, social gatherings and businesses; significant increases in demand from mostly transient consumers; increases in travel by some group business and increases in the number of foreign travelers.

Expenses from other operating departments increased approximately $0.5 million, or 10.8%, to approximately $5.1 million for the six months ended June 30, 2021, compared to expenses from other operating departments of approximately $4.6 million for the six months ended June 30, 2020. The increase in expenses from other operating departments for the six months ended June 30, 2021, resulted from an aggregate increase in other operating expenses of approximately $0.9 million from twelve of our hotel properties. Two of our properties had decreases in other operating expenses aggregating to approximately $0.4 million.

Indirect expenses at our wholly-owned properties for the six months ended June 30, 2022 increased approximately $7.8 million, or 30.3%, to approximately $33.4 million, compared to indirect expenses of approximately $25.6 million for the six months ended June 30, 2021. The increase in indirect expenses for the six months ended June 30, 2022 resulted from an aggregate increase in total hotel operating expenses of approximately $8.6 million, with the exception of our sold property in Jeffersonville, Indiana, which had a decrease in hotel operating expenses of approximately $0.8 million. This was mainly due to the significant increases in demand driven by the lifting of restrictions on travel, social gatherings and businesses; significant increases in demand from mostly transient consumers; increases in travel by some group business and increases in the number of foreign travelers.

Corporate General and Administrative. Corporate general and administrative expenses for the six months ended June 30, 2022 increased approximately $0.1 million, or 4.1%, to approximately $2.9 million compared to corporate general and administrative expenses of approximately $2.8 million, for the six months ended June 30, 2021. The increase in corporate general and administrative expenses was mainly due to net aggregate increases in salaries, audit fees and legal costs, offset by one-time loan modification fees in the prior period associated with the forbearance granted us related to the mortgage on the DoubleTree by Hilton Resort Hollywood Beach.

Interest Expense. Interest expense for the six months ended June 30, 2022 decreased approximately $0.4 million, or 3.4%, to approximately $11.0 million, as compared to interest expense of approximately $11.4 million, for the six months ended June 30, 2021. The decrease in interest expense for the six months ended June 30, 2022, was substantially related to decreases in the amount of corporate debt especially attributable to the sale of the hotel property in Jeffersonville, Indiana.

Loss on Early Extinguishment of Debt. When the Secured Notes were extinguished in June 2022 and were paid off prior to the maturity date, a loss on early extinguishment was recognized in the current period for the unamortized exit fee as well as the unamortized origination costs, which totaled approximately $6.0 million for the six months ended June 30, 2022. No prepayment of debt occurred in the three months ended June 30, 2021.

 

Gain on Involuntary Conversion of Assets. Gain on involuntary conversion of assets decreased approximately $0.4 million, from approximately $0.5 million for the six months ended June 30, 2021 to approximately $0.1 million, for the six months ending June 30, 2022. The gains were related to casualties at our properties in Wilmington, North Carolina, Houston, Texas and Atlanta, Georgia.

Unrealized Gain on Hedging Activities. As of June 30, 2022, the fair market value of our interest rate cap was $0 and the fair market value of our interest rate swap liability is $1,310. The unrealized gain on hedging activities during the six months ended June 30, 2022, was approximately $1.5 million and during the six months ended June 30, 2021, the unrealized gain on hedging activities was approximately $0.7 million.

Gain on Sale of Assets. During the six month period ended June 30, 2022, we sold the property in Raleigh, North Carolina for a gain of approximately $30.1 million.

Income Taxes. We had an income tax provision of $21,269 for the six months ended June 30, 2022 compared to an income tax provision of $9,581, for the six months ended June 30, 2021. MHI TRS realized operating losses for each of the six months ended June 30, 2022 and 2021.

42


 

Net Income (Loss). We realized a net income for the six months ended June 30, 2022 of approximately $26.8million, compared to a net loss of approximately $9.1 million, for the six months ended June 30, 2021, because of the operating results discussed above.

Non-GAAP Financial Measures

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

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

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

We further adjust FFO Available to Common Stockholders and Unitholders for certain additional items that are not in NAREIT’s definition of FFO, including changes in deferred income taxes, any unrealized gain (loss) on hedging instruments or warrant derivative, loan impairment losses, losses on early extinguishment of debt, gains on extinguishment of preferred stock, aborted offering costs, loan modification fees, franchise termination costs, costs associated with the departure of executive officers, litigation settlement, over-assessed real estate taxes on appeal, management contract termination costs, operating asset depreciation and amortization, change in control gains or losses, ESOP and stock compensation expenses and acquisition transaction costs. We exclude these items as we believe it allows for meaningful comparisons between periods and among other REITs and is more

43


 

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

The following is a reconciliation of net income (loss) to FFO and Adjusted FFO, for three and six months ended June 30, 2022 and 2021:

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2022

 

 

June 30, 2021

 

Net income (loss)

 

$

27,605,359

 

 

$

(1,553,970

)

 

$

26,794,415

 

 

$

(9,129,594

)

Depreciation and amortization - real estate

 

 

4,605,649

 

 

 

4,952,169

 

 

 

9,156,025

 

 

 

9,916,685

 

Distributions to preferred stockholders

 

 

(1,889,470

)

 

 

(1,529,613

)

 

 

(3,826,086

)

 

 

(3,718,524

)

Loss (gain) on disposal & sale of assets

 

 

(29,533,821

)

 

 

17,221

 

 

 

(29,563,364

)

 

 

17,221

 

Gain on involuntary conversion of assets

 

 

(51,547

)

 

 

(496,957

)

 

 

(51,547

)

 

 

(496,957

)

FFO attributable to common stockholders and unitholders

 

 

736,170

 

 

 

1,388,850

 

 

 

2,509,443

 

 

 

(3,411,169

)

Amortization

 

 

14,094

 

 

 

17,500

 

 

 

28,790

 

 

 

35,000

 

ESOP and stock - based compensation

 

 

102,528

 

 

 

40,282

 

 

 

522,689

 

 

 

525,329

 

Loss on early extinguishment of debt

 

 

5,944,881

 

 

 

-

 

 

 

5,944,881

 

 

 

-

 

Unrealized gain on hedging activities

 

 

(572,497

)

 

 

(303,181

)

 

 

(1,534,760

)

 

 

(693,367

)

Adjusted FFO attributable to common stockholders and unitholders

 

$

6,225,176

 

 

$

1,143,451

 

 

$

7,471,043

 

 

$

(3,544,207

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average number of shares outstanding, basic

 

 

17,762,513

 

 

 

14,635,701

 

 

 

17,436,975

 

 

 

14,530,316

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average number of non-controlling units

 

 

1,110,093

 

 

 

1,166,401

 

 

 

1,121,841

 

 

 

1,166,420

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average number of shares and units outstanding, basic

 

 

18,872,606

 

 

 

15,802,102

 

 

 

18,558,816

 

 

 

15,696,736

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FFO per common share and unit

 

$

0.04

 

 

$

0.09

 

 

$

0.14

 

 

$

(0.22

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Adjusted FFO per common share and unit

 

$

0.33

 

 

$

0.07

 

 

$

0.40

 

 

$

(0.23

)

 

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

 

Hotel EBITDA. We define Hotel EBITDA as net income or loss excluding: (1) interest expense, (2) interest income, (3) income tax provision or benefit, (4) depreciation and amortization, (5) impairment of long-lived assets or investments, (6) gains and losses on disposal and/or sale of assets, (7) gains and losses on involuntary conversions of assets, (8) unrealized gains and losses on derivative instruments not included in other comprehensive income, (9) loss on early debt extinguishment, (10) gain on exercise of development right, (11) corporate general and administrative expense, and (12) other operating revenue not related to our wholly-owned portfolio. We believe this provides a more complete understanding of the operating results over which our wholly-owned hotels and its operators have direct control. We believe Hotel EBITDA provides investors with supplemental information on the on-going operational performance of our hotels and the effectiveness of third-party management companies operating our business on a property-level basis.

44


 

The following is a reconciliation of net income (loss) to Hotel EBITDA for the three and six months ended June 30, 2022 and 2021:

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Six Months Ended

 

 

Six Months Ended

 

 

 

June 30, 2022

 

 

June 30, 2021

 

 

June 30, 2022

 

 

June 30, 2021

 

Net income (loss)

 

$

27,605,359

 

 

$

(1,553,970

)

 

$

26,794,415

 

 

$

(9,129,594

)

Interest expense

 

 

5,342,940

 

 

 

5,526,595

 

 

 

11,056,144

 

 

 

11,446,118

 

Interest income

 

 

(27,486

)

 

 

(36,308

)

 

 

(51,934

)

 

 

(74,907

)

Income tax provision

 

 

11,615

 

 

 

6,972

 

 

 

21,269

 

 

 

9,581

 

Loss (gain) on disposal & sale of assets

 

 

(29,533,821

)

 

 

17,221

 

 

 

(29,563,364

)

 

 

17,221

 

Depreciation and amortization

 

 

4,619,743

 

 

 

4,969,669

 

 

 

9,184,815

 

 

 

9,951,685

 

EBITDA

 

 

8,018,350

 

 

 

8,930,179

 

 

 

17,441,345

 

 

 

12,220,104

 

Loss on early extinguishment of debt

 

 

5,944,881

 

 

 

-

 

 

 

5,944,881

 

 

 

-

 

Gain on involuntary conversion of assets

 

 

(51,547

)

 

 

(496,957

)

 

 

(51,547

)

 

 

(496,957

)

Subtotal

 

 

13,911,684

 

 

 

8,433,222

 

 

 

23,334,679

 

 

 

11,723,147

 

Corporate general and administrative

 

 

1,432,366

 

 

 

1,530,438

 

 

 

2,946,393

 

 

 

2,831,396

 

Unrealized gain on hedging activities

 

 

(572,497

)

 

 

(303,181

)

 

 

(1,534,760

)

 

 

(693,367

)

Hotel EBITDA

 

$

14,771,553

 

 

$

9,660,479

 

 

$

24,746,312

 

 

$

13,861,176

 

 

Sources and Uses of Cash

Our principal sources of cash are cash from hotel operations, proceeds from the sale of common and preferred stock, proceeds from the sale of secured and unsecured notes, proceeds of mortgage and other debt and hotel property sales. Our principal uses of cash are acquisitions of hotel properties, capital expenditures, debt service and balloon maturities, operating costs, corporate expenses and dividends. As of June 30, 2022, we had approximately $24.0 million of unrestricted cash and $7.4 million of restricted cash.

Operating Activities. Our net cash flow provided by operating activities for the six months ended June 30, 2022 was approximately $1.5 million generally consisting of net cash flow provided by hotel operations. The positive cash flow from operations during the quarters and increase from the prior year was due to the increase in occupancy at our hotels as a result of increases in transient consumers, group business, and other business travel due to the lifting of restrictions on travel, social gatherings and business operations. Cash used in or provided by operating activities generally consists of the cash flow from hotel operations, offset by the interest portion of our debt service, corporate expenses and positive or negative changes in working capital.

Investing Activities. Our cash provided by investing activities for the six months ended June 30, 2022, was approximately $50.4 million. Of this amount approximately $10.9 million came from the sale of Sheraton Louisville Riverside property and approximately $41.5 million came from the sale of the DoubleTree by Hilton Raleigh Brownstone University property, approximately $2.6 million was related to capital expenditures for improvements and additions to hotel properties. There were also insurance proceeds related to involuntary conversions of approximately $0.6 million.

Financing Activities. During the six months ended June 30, 2022, the Company and Operating Partnership received proceeds of $7.8 million from the refinance of the Hotel Alba mortgage loan, made principal payments on its mortgages of approximately $33.6 million, including the payment of the extinguishment of debt related to the sale of the Sheraton Louisville Riverside and the DoubleTree by Hilton Raleigh Brownstone University. In addition, the Company extinguished debt on its Secured Notes of $20.0 million.

45


 

Capital Expenditures

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

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

Historically, we have aimed to maintain overall capital expenditures, except for those required by our franchisors as a condition to a franchise license or license renewal, at 4.0% of gross revenue. In response to the COVID-19 pandemic, we postponed all major non-essential capital expenditures. If travel demand, occupancy, and RevPAR increase as expected through the remainder of 2022, we expect total capital expenditures to be approximately $6.3 million for 2022.

We expect capital expenditures for the recurring replacement or refurbishment of furniture, fixtures and equipment at our properties will be funded by our replacement reserve accounts, other than costs that we incur to make capital improvements required by our franchisors. Reserve accounts are escrowed accounts with funds deposited monthly and reserved for capital improvements or expenditures with respect to all of our hotels. Except as temporarily provided through loan modifications and forbearance agreements, we deposit an amount equal to 4.0% of gross revenue for The DeSoto, the Hotel Ballast Wilmington, Tapestry Collection by Hilton, the DoubleTree Resort by Hilton Hollywood Beach, The DoubleTree by Hilton Jacksonville Riverside, The Whitehall and the Georgian Terrace as well as 4.0% of room revenues for the DoubleTree by Hilton Philadelphia Airport on a monthly basis.

 

Liquidity and Capital Resources

The COVID-19 pandemic had a significant negative impact on our operations and financial results during 2020 and 2021. While the effects have moderated substantially, we continue to experience their effects and expect them to continue throughout 2022. The impact included a substantial decline in our revenues, profitability and cash flows from operations.

During 2020 and into 2021, we entered into forbearance agreements with all our mortgage lenders and negotiated extended payment terms with a few key vendors in order to preserve liquidity. Repayment of deferred amounts of interest, mortgage principal and amounts due certain vendors, which began in 2021, will continue through the end of 2022, with certain amounts being deferred until the applicable loan matures. We estimate the aggregate amount of deferred payments due in 2022 at approximately $7.5 million, of which approximately $3.4 million remained at June 30, 2022.

As of June 30, 2022, we had total cash of approximately $31.4 million. During the six months ended June 30, 2022, we generated cash, cash equivalents and restricted cash of approximately $5.8 million. We expect that our cash on hand combined with our cash flow from our hotels should be adequate to fund continuing operations, recurring capital expenditures for the refurbishment and replacement of furniture, fixtures and equipment, and monthly scheduled payments of principal and interest (excluding any balloon payments due upon maturity of our mortgage debt).

In June 2022, we sold the DoubleTree by Hilton Raleigh Brownstone – University which generated net proceeds of approximately $19.8 million, which we used to repay a portion of the Secured Notes and the associated repayment factor. Also in June 2022, we refinanced the Hotel Alba mortgage and generated proceeds of approximately $7.5 million, which we used to pay the remainder of the Secured Notes and accrued interest in combination with approximately $2.3 million of unrestricted and restricted cash.

As of the date of this report, we were current on all loan payments on all other mortgages per the terms of our mortgage agreements, as amended. We were in compliance with all loan covenants except the Debt Service Coverage Requirement (“DSCR”) covenant under the mortgage secured by The Whitehall. We have received a waiver of the financial covenants from the lender of the mortgage on The Whitehall mortgage through June 30, 2022. Based on our current projections, we do not anticipate that the financial performance of the property will have sufficiently recovered in order to meet the existing covenants. If we fail to obtain additional waivers from the lender, we may be required to make a substantial prepayment of up to an estimated $11.7 million, in order to bring the loan into compliance.

In 2023, the mortgages on The Whitehall, the DoubleTree by Hilton Laurel and the DoubleTree by Hilton Philadelphia Airport mature. We intend to refinance the mortgages maturing in 2023 at the level of their existing indebtedness or request extensions at existing terms.

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We intend to continue to invest in hotel properties as suitable opportunities arise. The success of our acquisition strategy depends, in part, on our ability to access additional capital through other sources, which we expect to be limited as a result of the COVID-19 outbreak. There can be no assurance that we will continue to make investments in properties that meet our investment criteria or have access to capital during this period. Additionally, we may choose to dispose of certain hotels as a means to provide liquidity.

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

Financial Covenants

Mortgage Loans

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

As described in “Liquidity and Capital Resources”, as of June 30, 2022, we failed to meet certain financial covenants under the mortgage secured by The Whitehall. We have received a waiver of the financial covenants from the lender on The Whitehall mortgage through June 30, 2022.

Certain of our loan agreements also include financial covenants that trigger a “cash trap”. As of December 31, 2021, we had failed to meet the financial covenants under the mortgage secured by the DoubleTree Resort by Hilton Hollywood Beach. Without the waiver we received from the lender which waives compliance through December 31, 2022, non-compliance with the financial covenant on this and similar mortgages would have triggered a “cash trap” requiring substantially all the revenue generated by those hotels to be deposited directly into lockbox accounts and swept into cash management accounts for the benefit of the respective lenders until each property meets the criteria in the relevant loan agreement for exiting the “cash trap”. In addition, in order to receive forbearance from the lender on the Hyatt Centric Arlington, we agreed to a “cash trap” until the property meets the criteria in the forbearance agreement for exiting the “cash trap”.

Dividend Policy

As approved by its board of directors and announced on March 17, 2020, the Company has suspended its regular quarterly cash common stock dividends in order to preserve liquidity as a result of the impact from the COVID-19 pandemic. The amount of future common stock (and Operating Partnership unit) distributions will be based upon quarterly operating results, general economic conditions, requirements for capital improvements, the availability of debt and equity capital, the Internal Revenue Code’s annual distribution requirements and other factors, which the Company’s board of directors deems relevant. The amount, timing and frequency of distributions will be authorized by the Company’s board of directors and declared by us based upon a variety of factors deemed relevant by our directors, and no assurance can be given that our distribution policy will not change in the future. As previously announced, the record date for the dividends on the Company’s Series B Preferred Stock, Series C Preferred Stock, and Series D Preferred Stock, that were to be paid April 15, 2020, to shareholders of record as of March 31, 2020, have each been declared and the payment of dividends on all classes of the Company’s preferred stock has been deferred. The Company may not make distributions with respect to any shares of its common stock, unless and until full cumulative distributions on the outstanding preferred stock for all past unpaid periods are paid or declared and a sum sufficient for the payment thereof in cash is set aside. Distributions on shares of the Series B Preferred Stock, Series C Preferred Stock, and Series D Preferred Stock are in arrears for the last twelve quarterly periods.

Off-Balance Sheet Arrangements

None.

Inflation

We generate revenues primarily from lease payments from our MHI TRS Entities and net income from the operations of our MHI TRS Entities. Therefore, we rely primarily on the performance of the individual properties and the ability of the management company to increase revenues and to keep pace with inflation. Operators of hotels, in general, possess the ability to adjust room rates

47


 

daily to keep pace with inflation. However, competitive pressures at some or all of our hotels may limit the ability of the management company to raise room rates.

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

Geographic Concentration and Seasonality

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

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

Critical Accounting Policies

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liability at the date of our financial statements and the reported amounts of revenue and expenses during the reporting period. It is possible that the actual amounts may differ significantly from these estimates and assumptions. It is also possible that actual amounts may differ significantly from these estimates and assumptions. We evaluate our estimates, assumptions and judgment on an ongoing basis, based on information that is available to us, our business and industry experience, and various other matters that we believe are reasonable and appropriate for consideration under the circumstances. All of our significant accounting policies, including certain critical accounting policies, are disclosed in our Annual Report on Form 10-K for the year ended December 31, 2021. There have been no material changes in these critical accounting policies or the methods or assumptions we apply.

Recent Accounting Pronouncements

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

 

Item 3. Quantitative and Qualitative Disclosures about Market Risk

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

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

As of June 30, 2022, we had approximately $295.0 million of fixed-rate debt, including the mortgage on our Philadelphia, Pennsylvania hotel, which is fixed by an interest rate swap to 5.237%, and the PPP Loan of $7.6 million, with a fixed rate of 1.0% and approximately $39.4 million of variable-rate debt. The weighted-average interest rate on the fixed-rate debt was 4.70%. A change in market interest rates on the fixed portion of our debt would impact the fair value of the debt but have no impact on interest incurred or cash flows. Our variable-rate debt is exposed to changes in interest rates, specifically the changes in the Prime Rate. Assuming that the aggregate amount outstanding on the mortgage on The Whitehall remains at approximately $14.4 million, the balance at June 30, 2022, the impact on our annual interest incurred and cash flows of a one percent increase in the Prime Rate, would be approximately $0.1 million.

48


 

As of December 31, 2021, we had approximately $330.0 million of fixed-rate debt, including the mortgage on our DoubleTree by Hilton Philadelphia Airport hotel, which is fixed by an interest rate swap to 5.237%, secured notes of $20.0 million with a fixed rate of 6.0% and including the PPP Loan of $7.6 million, with a fixed rate of 1.0% and approximately $50.2 million of variable-rate debt. The weighted-average interest rate on the fixed-rate debt was 4.77%. A change in market interest rates on the fixed portion of our debt would impact the fair value of the debt but have no impact on interest incurred or cash flows. Our variable-rate debt is exposed to changes in interest rates, specifically the changes in 1-month LIBOR and in Prime Rate. Assuming that the aggregate amount outstanding on the mortgages on the Hotel Alba, The Whitehall and the DoubleTree by Hilton Raleigh Brownstone-University remains at approximately $50.2 million, the balance at December 31, 2021, the impact on our annual interest incurred and cash flows of a one percent increase in 1-month LIBOR and in Prime Rate, would be approximately $0.2 million.

Item 4. Controls and Procedures

Sotherly Hotels Inc.

Disclosure Controls and Procedures

The Company’s management, under the supervision and participation of its Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of its disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, as required by paragraph (b) of Rules 13a-15 and 15d-15 under the Exchange Act), as of June 30, 2022. Based on that evaluation, the Company’s Chief Executive Officer and Chief Financial Officer have concluded that, as of June 30, 2022, its disclosure controls and procedures were effective and designed to ensure that (i) information required to be disclosed in its reports filed under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and instructions, and (ii) information is accumulated and communicated to the Company’s management, including its Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosures.

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

Changes in Internal Control over Financial Reporting

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

Sotherly Hotels LP

Disclosure Controls and Procedures

The Operating Partnership’s management, under the supervision and participation of the Chief Executive Officer and Chief Financial Officer of Sotherly Hotels Inc., as general partner, has evaluated the effectiveness of the disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, as required by paragraph (b) of Rules 13a-15 and 15d-15 under the Exchange Act), as of June 30, 2022. Based on that evaluation, the Company’s Chief Executive Officer and Chief Financial Officer have concluded that, as of June 30, 2022, the disclosure controls and procedures were effective and designed to ensure that (i) information required to be disclosed in the reports filed under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and instructions, and (ii) information is accumulated and communicated to management, including the Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosures.

49


 

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

Changes in Internal Control over Financial Reporting

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

 

50


 

PART II

 

 

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

 

Item 1A. Risk Factors

There have been no material changes in our risk factors from those disclosed in our annual report on Form 10-K for the year ended December 31, 2021.

 

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

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

 

On April 11, 2022, we entered into a privately-negotiated share exchange agreement with a holder of its Series B Preferred Stock and Series C Preferred Stock, in reliance on Section 3(a)(9) of the Securities Act. Pursuant to that share exchange agreement, the Company exchanged 116,640 shares of its Common Stock for 4,000 shares of the Series B Preferred Stock and 8,000 shares of the Series C Preferred Stock, together with all of the holder’s rights to receive accrued and unpaid dividends on those shares of Series B Preferred Stock and Series C Preferred Stock. Closing of the transaction occurred on April 12, 2022. Those shares of Common Stock were issued in reliance on the exemption from registration set forth in Section 3(a)(9) of the Securities Act for securities exchanged by an issuer with an existing security holder in a transaction where no commission or other remuneration was paid or given directly or indirectly for soliciting such an exchange. Concurrently with the issuance of the shares of Common Stock, the Operating Partnership issued 116,640 limited partnership units to the Company in exchange for 4,000 of the Operating Partnership’s Series B Preferred Units and 8,000 of the Operating Partnership’s Series C Preferred Units.

 

On April 19, 2022, we entered into a privately-negotiated share exchange agreement with a holder of its Series B Preferred Stock and Series C Preferred Stock, in reliance on Section 3(a)(9) of the Securities Act. Pursuant to that share exchange agreement, the Company exchanged 153,504 shares of its Common Stock for 5,000 shares of the Series B Preferred Stock and 10,600 shares of the Series C Preferred Stock, together with all of the holder’s rights to receive accrued and unpaid dividends on those shares of Series B Preferred Stock and Series C Preferred Stock. Closing of the transaction occurred on April 19, 2022. Those shares of Common Stock were also issued in reliance on the exemption from registration set forth in Section 3(a)(9) of the Securities Act for securities exchanged by an issuer with an existing security holder in a transaction where no commission or other remuneration was paid or given directly or indirectly for soliciting such an exchange. Concurrently with the issuance of the shares of Common Stock, the Operating Partnership issued 153,504 limited partnership units to the Company in exchange for 5,000 of the Operating Partnership’s Series B Preferred Units and 10,600 of the Operating Partnership’s Series C Preferred Units.

 

Item 3. Defaults upon Senior Securities

Preferred Stock

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

The Company announced that it was deferring payment of Sotherly’s previously announced dividends for the Company’s Series B Preferred Stock, Series C Preferred Stock, and Series D Preferred Stock for the period ending March 31, 2020, and deferring payment of dividends for the Company’s Series B Preferred Stock, Series C Preferred Stock, and Series D Preferred Stock for the

51


 

periods ending June 30, 2020, September 30, 2020, December 31, 2020, March 31, 2021, June 30, 2021, September 30, 2021, December 31, 2021, March 31, 2022, June 30, 2022, and September 30, 2022. The relevant distributions were as follows:

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

The total arrearage of unpaid cash dividends declared and undeclared on each of the Series B Preferred Stock, Series C Preferred Stock and Series D Preferred Stock through August 12, 2022, are $7,440,500, $6,676,087, and $6,007,031, respectively.

 

Item 4. Mine Safety Disclosures

Not applicable.

 

Item 5. Other Information

Not applicable.

 

 

52


 

Item 6. Exhibits

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

 

Exhibit

 

 

Number

 

Description of Exhibit

 

 

 

  10.1

 

2022 Long-Term Incentive Plan.

 

 

 

  31.1

 

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

 

 

 

  31.2

 

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

 

 

 

  31.3

 

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

 

 

 

  31.4

 

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

 

 

 

  32.1

 

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

 

 

 

  32.2

 

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

 

 

 

  32.3

 

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

 

 

 

  32.4

 

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

 

 

 

101.INS

 

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

 

 

 

101.SCH

 

Inline XBRL Taxonomy Extension Schema Document (+)

 

 

 

101.CAL

 

Inline XBRL Taxonomy Extension Calculation Linkbase Document (+)

 

 

 

101.DEF

 

Inline XBRL Taxonomy Extension Definition Linkbase Document (+)

 

 

 

101.LAB

 

Inline XBRL Taxonomy Extension Label Linkbase Document (+)

 

 

 

101.PRE

 

Inline XBRL Taxonomy Extension Presentation Linkbase Document (+)

 

 

 

104

 

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

 

 

** Filed herewith

 

(+) Users of this data are advised pursuant to Rule 406T of Regulation S-T that this interactive data file is deemed not filed or part of a registration statement for purposes of Section 11 or 12 of the Securities Act, is deemed not filed for purposes of Section 18 of the Exchange Act, and otherwise is not subject to liability under these sections.

 

53


 

SIGNATURES

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

 

 

 

SOTHERLY HOTELS INC.

 

 

 

 

 

Date: August 15, 2022

 

By:

 

/s/ David R. Folsom

 

 

 

 

David R. Folsom

 

 

 

 

President and Chief Executive Officer

 

 

 

 

 

 

 

By:

 

/s/ Anthony E. Domalski

 

 

 

 

Anthony E. Domalski

 

 

 

 

Chief Financial Officer

 

54


 

SIGNATURES

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

 

 

 

SOTHERLY HOTELS LP

 

 

 

 

 

 

 

By:

 

SOTHERLY HOTELS INC.

 

 

 

 

Its General Partner

 

 

 

 

 

Date: August 15, 2022

 

By:

 

/s/ David R. Folsom

 

 

 

 

David R. Folsom

 

 

 

 

President and Chief Executive Officer

 

 

 

 

 

 

 

By:

 

/s/ Anthony E. Domalski

 

 

 

 

Anthony E. Domalski

 

 

 

 

Chief Financial Officer

 

55


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