v3.26.1
Related Party Transactions
6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Related Party Transactions Related Party Transactions
Related Party Transactions with Cedar

The Company performs property management and leasing services for Cedar, a subsidiary of the Company, pursuant to the management agreement entered into by and between the companies (the "Wheeler Real Estate Company Management Agreement"). During the three and six months ended June 30, 2026, Cedar paid the Company $0.5 million and $0.7 million for these services, respectively. During the three and six months ended June 30, 2025, Cedar paid the Company $0.2 million and $0.7 million for these services, respectively. The Operating Partnership and Cedar’s operating partnership, Cedar Realty Trust Partnership, L.P., are party to a cost sharing and reimbursement agreement, pursuant to which the parties agreed to share costs and expenses associated with certain employees, certain facilities and property, and certain arrangements with third parties (the "Cost Sharing Agreement"). Related party amounts due to the Company from Cedar are comprised of (in thousands):
June 30, 2026 (2)
December 31, 2025 (2)
Financings and real estate taxes$7,140 $7,166 
Management fees1,349 1,229 
Leasing commissions714 892 
Sales commissions488 488 
Cost Sharing Agreement allocations (1)
1,799 1,502 
   Total$11,490 $11,277 

(1) Includes allocations for executive compensation and directors and officers liability insurance.
(2) These related party amounts have been eliminated for consolidation purposes.

See Note 10 for information regarding the Company's Cedar Series C Preferred Stock contributions to Cedar.

Investment securities - related party

The Company has investments held with SAI, a related party. For the three and six months ended June 30, 2026, the investment fees described in Note 4 were $0.2 million and $0.3 million, respectively. For the three and six months ended June 30, 2025, the investment fees described in Note 4 were $0.3 million and $0.4 million, respectively. See Note 4 for additional details.