Business Context and Reporting Period
This Form 8-K is a current report filed by Greystone Housing Impact Investors LP on December 16, 2025. The filing primarily addresses Item 8.01 (Other Events) regarding the declaration of a regular quarterly cash distribution to holders of Beneficial Unit Certificates (BUCs).
Key Financial Metrics
The filing does not provide comprehensive financial statements, revenue, profit, cash flow, margins, debt, or liquidity metrics. The only specific financial figure disclosed is the distribution amount:
- Quarterly Cash Distribution: $0.25 per BUC.
- Record Date: December 31, 2025.
- Payment Date: January 30, 2026.
- Ex-Distribution Date: December 31, 2025.
Material Changes
The filing does not report material changes to financial performance, assets, or liabilities compared to prior periods. The sole material event is the Board of Managers' declaration of the quarterly distribution, which is a routine corporate action rather than a change in operational performance.
Guidance, Outlook, and Risks
The filing contains no specific forward-looking guidance regarding future earnings or distribution amounts beyond the current quarter. However, it includes a standard "Forward-Looking Statements" section outlining significant risks that could cause actual results to differ from expectations. Key risks identified include:
- Defaults on mortgage loans securing mortgage revenue bonds and governmental issuer loans.
- General economic conditions, including interest rate changes, inflation, and geopolitical conflicts.
- Real estate market conditions in operating regions, including unemployment impacts.
- Ability to access debt and equity capital and refinance existing arrangements.
- Recapture of Low Income Housing Tax Credits under Section 42 of the Internal Revenue Code.
- Geographic concentration of property investments.
- Risks related to artificial intelligence development and use.
Investor Verification Checklist
- Verify the record date (December 31, 2025) to ensure eligibility for the $0.25 distribution.
- Confirm the ex-distribution trading date (December 31, 2025) for portfolio valuation adjustments.
- Review the attached Press Release (Exhibit 99.1) for any additional context on the distribution declaration.
- Consult the most recent Form 10-K or 10-Q for detailed financial statements, as this 8-K does not contain them.