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Related Party Transactions | 12 Months Ended
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Dec. 31, 2023
Related Party Transactions [Abstract] |
Related Party Transactions | Note 14. RELATED PARTY TRANSACTIONS Transactions with Affiliates of Members of the Board Wholesale Motor Fuel Sales and Real Estate Rentals Revenues from TopStar, an entity affiliated with the Topper Group, were $50.7 million, $74.2 million and $58.0 million for 2023, 2022 and 2021, respectively. Accounts receivable from TopStar were $0.4 million and $0.7 million at December 31, 2023 and 2022, respectively. CrossAmerica leases real estate from the Topper Group. Rent expense under these lease agreements was $10.3 million, $10.0 million and $9.3 million for 2023, 2022 and 2021, respectively. Generally, rent payable under these leases increases by 1.5% per year through the 10-year term expiring in April 2030. Generally, there are four five-year renewal options under these leases. Omnibus Agreement On January 15, 2020, the Partnership entered into an Omnibus Agreement, effective as of January 1, 2020 (the “Omnibus Agreement”), among the Partnership, the General Partner and DMI. The terms of the Omnibus Agreement were approved by the independent conflicts committee of the Board, which is composed of the independent directors of the Board. Pursuant to the Omnibus Agreement, DMI agreed, among other things, to provide, or cause to be provided, to the General Partner for the benefit of the Partnership, at cost without markup, certain management, administrative and operating services. The Omnibus Agreement will continue in effect until terminated in accordance with its terms. The Topper Group has the right to terminate the Omnibus Agreement at any time upon 180 days’ prior written notice, and the General Partner has the right to terminate the Omnibus Agreement at any time upon 60 days’ prior written notice. We incurred expenses under the Omnibus Agreement, including costs for store level personnel at our company operated sites as well as other cost reimbursements, totaling $108.5 million, $91.7 million and $67.3 million for 2023, 2022 and 2021, respectively. Such expenses are included in operating expenses and general and administrative expenses in the statements of income. Amounts payable to the Topper Group related to expenses incurred by the Topper Group on our behalf in accordance with the Omnibus Agreement totaled $8.4 million and $6.1 million at December 31, 2023 and 2022, respectively. Common Unit Distributions and Other Equity Transactions We distributed $30.8 million, $30.7 million and $34.7 million to the Topper Group related to its ownership of our common units during 2023, 2022 and 2021, respectively. We distributed $10.5 million, $10.5 million and $6.2 million to affiliates of John B. Reilly, III, a member of our Board, related to their ownership of our common units for 2023, 2022 and 2021, respectively. See Note 18 for information regarding the preferred membership interests held by related parties. Maintenance and Environmental Costs Certain maintenance and environmental remediation activities are performed by an entity affiliated with the Topper Group, as approved by the independent conflicts committee of the Board. We incurred charges with this related party of $2.6 million, $2.0 million and $2.2 million for 2023, 2022 and 2021, respectively. Accounts payable to this related party amounted to $0.3 million at each of December 31, 2023 and 2022. Convenience Store Products We purchase certain convenience store products from an affiliate of John B. Reilly, III and Joseph V. Topper, Jr., members of the Board, as approved by the independent conflicts committee of the Board. Merchandise costs amounted to $20.8 million, $21.1 million and $19.7 million for 2023, 2022 and 2021, respectively. Amounts payable to this related party amounted to $1.4 million at each of December 31, 2023 and 2022. Vehicle Lease In connection with the services rendered under the Omnibus Agreement, we lease certain vehicles from an entity affiliated with the Topper Group, as approved by the independent conflicts committee of the Board. Lease expense was $0.2 million for 2023 and $0.1 million for 2022 and 2021. Principal Executive Offices Our principal executive offices are in Allentown, Pennsylvania. We lease office space from an affiliate of John B. Reilly, III and Joseph V. Topper, Jr., members of our Board, as approved by the independent conflicts committee of the Board. Rent expense amounted to $1.0 million, $0.9 million and $1.3 million for 2023, 2022 and 2021, respectively. Public Relations and Website Consulting Services We have engaged a company affiliated with John B. Reilly, III, a member of our Board, for public relations and website consulting services. The cost of these services amounted to $0.1 million for 2023, 2022 and 2021.

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