Company: BHM
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001410578-25-001745
Chunk: 30

Company: Bluerock Homes Trust, Inc.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 8
Chunk 30
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 of Presentation and Summary of Significant Accounting PoliciesBasis of Presentation and Principles of ConsolidationThe Company conducts its operations through Bluerock Residential Holdings, L.P., its operating partnership (the “Operating Partnership”), of which it is the sole general partner. The consolidated financial statements include the Company’s accounts and those of the Operating Partnership and its subsidiaries. As of June 30, 2025, limited partners other than the Company owned approximately 69.23% of the common units of the Operating Partnership, of which 55.67% were held by holders of limited partnership interest in the Operating Partnership (“OP Units”) and 13.56% were held by holders of the Operating Partnership’s long-term incentive plan units (“LTIP Units”), including 3.12% which were not vested at June 30, 2025.Summary of Significant Accounting PoliciesRefer to the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 as filed with the Securities and Exchange Commission (“SEC”) on March 20, 2025 for discussion of the Company’s significant accounting policies. During the six months ended June 30, 2025, there were no material changes to these policies.