v3.26.1
Related Party Transactions and Economic Dependence
3 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
Related Party Transactions and Economic Dependence

NOTE 11. Related Party Transactions and Economic Dependence

 

The following entities and individuals are considered to be Related Parties:

 

Moishe Gubin CEO & Chairman of the Board and a stockholder of the Company
Michael Blisko Director and a stockholder of the Company
Operating entities See list below

 

Lease Agreements with Related Parties

 

As of March 31, 2026 and December 31, 2025, each of the Company’s facilities was leased and operated by separate tenants. Each tenant is an entity that leases the facility from one of the Company’s subsidiaries and operates the facility as a healthcare facility. The Company had 64 tenants out of 144 who were related parties as of March 31, 2026 and 66 tenants out of 144 who were related parties as of December 31, 2025. Most of the lease agreements are triple net leases.

 

 

STRAWBERRY FIELDS REIT, INC. and SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

 

NOTE 11. Related Party Transactions and Economic Dependence (cont.)

 

Lease Agreements with Related Parties (cont.)

 

The related party interests were via Gubin Enterprises LP and Blisko Enterprises LP. Gubin Enterprises LP is controlled by Moishe Gubin, Chairman of the Board. Blisko Enterprises LP is controlled by Michael Blisko, who serves as Director on the Board of Directors. The related party facilities are concentrated in 3 states: Indiana, Tennessee and Illinois. As of March 31, 2026, in these states, the Company leased 41, 15, and 8 facilities, respectively to related parties.

 

Balances with Related Parties

 

  

March 31,

2026

  

December 31,

2025

 
   (amounts in $000s) 
Straight-line rent receivable  $17,136   $16,324 
Tenant portion of replacement reserve  $9,474   $8,759 
Notes receivable  $5,823   $5,823 

 

Payments from and to Related Parties

 

   2026   2025 
   Three Months ended March 31, 
   2026   2025 
   (amounts in $000s) 
Rental income received from related parties  $17,549    17,445 

 

Other Related Party Relationships

 

On March 31, 2026 and December 31, 2025, the Company had approximately $0.3 million and $0.8 million, respectively, on deposit with OptimumBank. Mr. Gubin is the Chairman of the Board and CEO of OptimumBank, and Mr. Blisko is a director.

 

On June 14, 2022, the Company purchased an $8 million note held by Infinity Healthcare Management, a company controlled by Mr. Blisko and Mr. Gubin. The note was issued by certain unaffiliated tenants. It bears interest at 7% per annum, payable annually. The principal amount of the note becomes payable 120 days after the date on which tenants are first able to exercise the purchase option for the properties contained in their lease. The purchase option becomes exercisable upon the Company’s ability to deliver fee simple title to the properties. If the tenants do not exercise the option within this period, then the outstanding balance of the note will thereafter be payable in thirty-six (36) equal monthly installments of principal and interest.