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Related-Party Transactions
 9 Months Ended
Sep. 30, 2025
Related Party Transactions [Abstract]  
Related-Party Transactions

Note 9. RELATED-PARTY TRANSACTIONS

Wholesale Motor Fuel Sales and Real Estate Rentals

Revenues from TopStar, an entity affiliated with the Topper Group, were $9.4 million and $10.9 million for the three months ended September 30, 2025 and 2024 and $27.3 million and $33.4 million for the nine months ended September 30, 2025 and 2024, respectively. Accounts receivable from TopStar was $0.5 million and $0.6 million at September 30, 2025 and December 31, 2024, respectively.

In February 2025, we purchased a property from TopStar for $0.2 million.

We lease real estate from the Topper Group. Rent expense under these lease agreements was $2.4 million and $2.6 million for the three months ended September 30, 2025 and 2024 and $7.4 million and $7.6 million for the nine months ended September 30, 2025 and 2024, respectively.

Omnibus Agreement

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 $32.5 million and $32.6 million for the three months ended September 30, 2025 and 2024 and $97.1 million and $93.5 million for the nine months ended September 30, 2025 and 2024, respectively. Such expenses are included in operating expenses and general and administrative expenses in the statements of operations. Amounts payable to the Topper Group related to expenses incurred by the Topper Group on our behalf in accordance with the Omnibus Agreement totaled $5.0 million and $5.7 million at September 30, 2025 and December 31, 2024, respectively.

Common Unit Distributions and Other Equity Transactions

We distributed $7.7 million to the Topper Group related to its ownership of our common units during each of the three months ended September 30, 2025 and 2024 and $23.1 million for each of the nine months ended September 30, 2025 and 2024.

We distributed $2.6 million to affiliates of John B. Reilly, III related to their ownership of our common units during each of the three months ended September 30, 2025 and 2024 and $7.9 million for each of the nine months ended September 30, 2025 and 2024.

We recorded accretion on the preferred membership interests issued in March 2022 to related parties of $0.7 million and $0.6 million for the three months ended September 30, 2025 and 2024, and $2.0 million and $1.9 million for the nine months ended September 30, 2025 and 2024, respectively. We paid income tax distributions of $1.3 million related to the preferred membership interests for each of the three and nine months ended September 30, 2025 and 2024.

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 $0.6 million and $0.7 million for the three months ended September 30, 2025 and 2024 and $1.7 million and $2.4 million for the nine months ended September 30, 2025 and 2024, respectively. Accounts payable to this related party amounted to $0.4 million and $0.6 million at September 30, 2025 and December 31, 2024, respectively.

Environmental Remediation Indemnification

Under an indemnification agreement, DMI reimburses us for certain environmental remediation costs incurred by the Partnership. We received $0.1 million and $0.2 million for the three months ended September 30, 2025 and 2024 and $0.4 million and $0.6 million for the nine months ended September 30, 2025 and 2024, respectively.

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 $5.2 million and $5.1 million for the three months ended September 30, 2025 and 2024 and $14.3 million and $14.5 million for the nine months ended September 30, 2025 and 2024, respectively. Amounts payable to this related party amounted to $1.7 million and $1.4 million at September 30, 2025 and December 31, 2024, respectively.

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 an insignificant amount for each of the three months ended September 30, 2025 and 2024 and $0.1 million for each of the nine months ended September 30, 2025 and 2024.

Principal Executive Offices

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 $0.3 million for each of the three months ended September 30, 2025 and 2024 and $0.8 million and $0.9 million for the nine months ended September 30, 2025 and 2024, respectively.

Public Relations and Website Consulting Services

We have engaged a company affiliated with John B. Reilly, III, member of the Board, for public relations and website consulting services. The cost of these services was insignificant for the three and nine months ended September 30, 2025 and 2024.