Franklin Street Properties
Annual Report 2016

Plain-text annual report

FRANKLIN STREET PROPERTIES 2016 ANNUAL REPORT FRANKLIN STREET PROPERTIES CORP. Franklin Street Properties Corp. (the “Company”, “FSP”, “we” or “our”) (NYSE MKT: FSP) is a real estate investment (cid:86)(cid:84)(cid:87)(cid:85)(cid:86)(cid:2) (cid:86)(cid:74)(cid:67)(cid:86)(cid:2) (cid:81)(cid:89)(cid:80)(cid:85)(cid:2) (cid:67)(cid:80)(cid:70)(cid:2) (cid:81)(cid:82)(cid:71)(cid:84)(cid:67)(cid:86)(cid:71)(cid:85)(cid:2) (cid:67)(cid:2) (cid:82)(cid:81)(cid:84)(cid:86)(cid:72)(cid:81)(cid:78)(cid:75)(cid:81)(cid:2) (cid:81)(cid:72)(cid:2) (cid:81)(cid:72)(cid:386)(cid:69)(cid:71)(cid:2) (cid:68)(cid:87)(cid:75)(cid:78)(cid:70)(cid:75)(cid:80)(cid:73)(cid:85)(cid:2) (cid:75)(cid:80)(cid:2) (cid:85)(cid:71)(cid:78)(cid:71)(cid:69)(cid:86)(cid:2) (cid:79)(cid:67)(cid:76)(cid:81)(cid:84)(cid:2) (cid:79)(cid:67)(cid:84)(cid:77)(cid:71)(cid:86)(cid:85)(cid:2) (cid:75)(cid:80)(cid:2) (cid:86)(cid:74)(cid:71)(cid:2) (cid:55)(cid:16)(cid:53)(cid:16)(cid:2) (cid:2) (cid:57)(cid:71)(cid:2) (cid:67)(cid:84)(cid:71)(cid:2) (cid:72)(cid:81)(cid:69)(cid:87)(cid:85)(cid:71)(cid:70)(cid:2) 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(cid:89)(cid:89)(cid:89)(cid:16)(cid:72)(cid:85)(cid:82)(cid:84)(cid:71)(cid:75)(cid:86)(cid:16)(cid:69)(cid:81)(cid:79) This Annual Report contains “forward-looking statements” within the meaning of federal securities laws. For more information, please refer to the discussion in the first paragraph of Part II, Item 7 in the attached Annual Report on Form 10-K for the year ended December 31, 2016. C o v e r P h o t o s - P r o p e r t i e s a c q u i r e d i n 2 0 1 6 P e r s h i n g P a r k P l a z a , A t l a n t a , G e o r g i a | D o m i n i o n To w e r s , D e n v e r, C o l o r a d o | P l a z a S e v e n , M i n n e a p o l i s , M i n n e s o t a P e r s h i n g P a r k P l a z a | A t l a n t a , G e o r g i a 1 F E L L O W S T O C K H O L D E R S Our Company experienced its second consecutive year in the last six of 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investors. Please refer to page A-1 of this Annual Report for a definition of FFO and a reconciliation of net income to FFO. 2 ATL DAL DEN HOU MIN Franklin Street Properties owns and/or manages approximately 12.6 million square feet of office space located in 14 different states (as of December 31, 2016). Approximately 75% (in square feet) of FSP’s owned portfolio is located within our five core markets. 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(cid:3)(cid:47)(cid:133)(cid:62)(cid:152)(cid:142)(cid:3)(cid:222)(cid:156)(cid:213)(cid:3)(cid:118)(cid:156)(cid:192)(cid:3)(cid:86)(cid:156)(cid:152)(cid:204)(cid:136)(cid:152)(cid:213)(cid:105)(cid:96)(cid:3)(cid:204)(cid:192)(cid:213)(cid:195)(cid:204)(cid:93)(cid:3)(cid:86)(cid:156)(cid:152)(cid:119)(cid:96)(cid:105)(cid:152)(cid:86)(cid:105)(cid:3)(cid:62)(cid:152)(cid:96)(cid:3)(cid:195)(cid:213)(cid:171)(cid:171)(cid:156)(cid:192)(cid:204)(cid:176) George J. Carter Chairman and Chief Executive Officer 3 2 0 1 6 A C Q U I S I T I O N S 4 D o m i n i o n To w e r s | D e n v e r, C o l o r a d o 5 6 P l a z a S e v e n | M i n n e a p o l i s , M i n n e s o t a 7 P e r s h i n g P a r k P l a z a | A t l a n t a , G e o r g i a F I N A N C I A L H I G H L I G H T S Balance Sheet Data – Year Ended December 31 (In thousands) 2012 2013 2014 2015 2016 Total assets $ 1,522,908 $ 2,039,932 $ 1,933,106 $ 1,919,015 $ 2,088,133 Total liabilities 658,159 989,766 953,459 983,359 1,126,089 Total shareholders’ equity 864,749 1,050,166 979,647 935,656 962,044 Shares outstanding at year-end 82,937 100,187 100,187 100,187 107,231 Dividends paid for the year ended December 31 $ 63,032 $ 69,588 $ 76,142 $ 76,142 $ 77,481 8 Dividends Paid (per share) as of December 31 Total Revenue (in thousands) as of December 31 $0.76 $0.76 $0.76 $0.76 $0.76 $249,683 $243,867 $249,888 $213,636 $161,580 2012 2013 2014 2015 2016 2012 2013 2014 2015 2016 Funds from Operations (FFO)* (per share) as of December 31 Total Market Capitalization (TMC, in thousands)** as of December 31 $1.07 $1.12 $1.07 $1.03 $0.97 $2,439,716 $2,123,739 $2,117,299 $1,946,940 $1,637,709 6 2012 2013 2014 2015 2016 2012 2013 2014 2015 2016 * FFO is a non-GAAP financial measure currently used in the real estate industry that we believe provides useful information to investors. Please refer to page A-1 of this Annual Report for a definition of FFO and a reconciliation of net income to FFO. ** The Company calculates Total Market Capitalization as the sum of the closing share price for the date of the calculation multiplied by the number of shares outstanding on the date of the calculation, plus the sum of debt outstanding on the date of the calculation. 9 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(cid:55)(cid:105)(cid:3)(cid:62)(cid:192)(cid:105)(cid:3)(cid:171)(cid:192)(cid:156)(cid:213)(cid:96)(cid:3)(cid:156)(cid:118)(cid:3)(cid:156)(cid:213)(cid:192)(cid:3)(cid:62)(cid:86)(cid:86)(cid:156)(cid:147)(cid:171)(cid:143)(cid:136)(cid:195)(cid:133)(cid:147)(cid:105)(cid:152)(cid:204)(cid:195)(cid:3)(cid:204)(cid:156)(cid:3)(cid:96)(cid:62)(cid:204)(cid:105)(cid:93)(cid:3)(cid:62)(cid:152)(cid:96)(cid:3)(cid:220)(cid:105)(cid:3)(cid:192)(cid:105)(cid:147)(cid:62)(cid:136)(cid:152)(cid:3)(cid:86)(cid:156)(cid:147)(cid:147)(cid:136)(cid:204)(cid:204)(cid:105)(cid:96)(cid:3)(cid:204)(cid:156)(cid:3)(cid:62)(cid:3)(cid:171)(cid:192)(cid:213)(cid:96)(cid:105)(cid:152)(cid:204)(cid:93)(cid:3)(cid:195)(cid:213)(cid:195)(cid:204)(cid:62)(cid:136)(cid:152)(cid:62)(cid:76)(cid:143)(cid:105)(cid:3)(cid:62)(cid:152)(cid:96)(cid:3) (cid:192)(cid:105)(cid:195)(cid:171)(cid:156)(cid:152)(cid:195)(cid:136)(cid:76)(cid:143)(cid:105)(cid:3)(cid:118)(cid:213)(cid:204)(cid:213)(cid:192)(cid:105)(cid:176)(cid:3)(cid:3) 12 Following is the Annual Report on Form 10-K for the fiscal year ended December 31, 2016 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) (cid:95) ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2016 (cid:134) TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File No. 001-32470 FRANKLIN STREET PROPERTIES CORP. (Exact name of registrant as specified in its charter) Maryland (State or other jurisdiction of incorporation or organization) 401 Edgewater Place, Suite 200, Wakefield, Massachusetts (Address of principal executive offices) 04-3578653 (I.R.S. Employer Identification No.) 01880 (Zip Code) Registrant’s telephone number, including area code: (781) 557-1300 Securities registered pursuant to Section 12(b) of the Act: Title of each class: Common Stock, $.0001 par value per share Name of each exchange on which registered: NYSE MKT Securities registered pursuant to Section 12(g) of the Act: None Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes (cid:95) No (cid:134). Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes (cid:134) No (cid:95). Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes (cid:95) No (cid:134). Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes (cid:95) No (cid:134). Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. (cid:134) Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. Large accelerated filer (cid:95) Accelerated filer (cid:134) Non-accelerated filer (cid:134) (Do not check if a smaller reporting company) Smaller reporting company (cid:134) Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes (cid:134) No (cid:95). The aggregate market value of the voting and non-voting common equity held by non-affiliates based on the closing sale price as reported on NYSE MKT, as of the last business day of the registrant’s most recently completed second fiscal quarter, June 30, 2016, was approximately $1,178,450,796. There were 107,231,155 shares of common stock of the registrant outstanding as of February 10, 2017. Documents incorporated by reference: The registrant intends to file a definitive proxy statement pursuant to Regulation 14A, promulgated under the Securities Exchange Act of 1934, as amended, to be used in connection with the registrant’s Annual Meeting of Stockholders to be held on May 11, 2017 (the “Proxy Statement”). The information required in response to Items 10 — 14 of Part III of this Form 10-K, other than that contained in Part I under the caption, “Directors and Executive Officers of FSP Corp.,” is hereby incorporated by reference to the Proxy Statement. PART I Item 1. Item 1A. Item 1B. Item 2. Item 3. Item 4. PART II Item 5. TABLE OF CONTENTS Business Risk Factors Unresolved Staff Comments Properties Legal Proceedings Mine Safety Disclosures Market For Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities Stock Performance Graph Selected Financial Data Management’s Discussion and Analysis of Financial Condition and Results of Operations Quantitative and Qualitative Disclosures About Market Risk Financial Statements and Supplementary Data Changes in and Disagreements With Accountants on Accounting and Financial Disclosure Item 6. Item 7. Item 7A. Item 8. Item 9. Item 9A. Controls and Procedures Item 9B. Other Information PART III Item 10. Item 11. Item 12. Directors, Executive Officers and Corporate Governance Executive Compensation Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters Item 13. Item 14. Certain Relationships and Related Transactions, and Director Independence Principal Accounting Fees and Services PART IV Item 15. Item 16. Exhibits, Financial Statement Schedules Form 10-K Summary SIGNATURES 1 1 7 15 16 22 22 22 22 23 24 25 48 50 50 50 51 52 52 52 52 52 52 53 53 53 54 PART I Item 1. Business History Our company, Franklin Street Properties Corp., which we refer to as FSP Corp., the Company, we or our, is a Maryland corporation that operates in a manner intended to qualify as a real estate investment trust, or REIT, for federal income tax purposes. Our common stock is traded on the NYSE MKT under the symbol “FSP”. FSP Corp. is the successor to Franklin Street Partners Limited Partnership, or the FSP Partnership, which was originally formed as a Massachusetts general partnership in January 1997 as the successor to a Massachusetts general partnership that was formed in 1981. On January 1, 2002, the FSP Partnership converted into FSP Corp., which we refer to as the conversion. As a result of this conversion, the FSP Partnership ceased to exist and we succeeded to the business of the FSP Partnership. In the conversion, each unit of both general and limited partnership interests in the FSP Partnership was converted into one share of our common stock. As a result of the conversion, we hold, directly and indirectly, 100% of the interest in three former subsidiaries of the FSP Partnership: FSP Investments LLC, FSP Property Management LLC, and FSP Holdings LLC. We operate some of our business through these subsidiaries. Our Business We are a REIT focused on commercial real estate investments primarily in office markets and currently operate in only one segment: real estate operations. The principal revenue sources for our real estate operations include rental income from real estate leasing, interest income from secured loans made on office properties, property dispositions and fee income from asset/property management and development. Our current strategy is to invest in select urban infill and central business district properties, with primary emphasis on our top five markets of Atlanta, Dallas, Denver, Houston and Minneapolis. We believe that our top five markets have macro-economic drivers that have the potential to increase occupancies and rents. We will also monitor other markets for opportunistic investments. We seek value-oriented investments with an eye towards long-term growth and appreciation, as well as current income. Previously we also operated in an investment banking segment, which was discontinued in December 2011. Our investment banking segment generated brokerage commissions, loan origination fees, development services and other fees related to the organization of single-purpose entities that own real estate and the private placement of equity in those entities. We refer to these entities, which are organized as corporations and operated in a manner intended to qualify as REITs, as Sponsored REITs. On December 15, 2011, we announced that our broker/dealer subsidiary, FSP Investments LLC, would no longer sponsor the syndication of shares of preferred stock in newly-formed Sponsored REITs. On July 15, 2014, FSP Investments LLC withdrew its registration as a broker/dealer with FINRA. From time-to-time we may acquire real estate or invest in real estate by making secured loans on real estate. We may also pursue on a selective basis the sale of our properties to take advantage of the value creation and demand for our properties, or for geographic or property specific reasons. Real Estate We own and operate a portfolio of real estate consisting of 36 office properties as of December 31, 2016, including one property that was held for sale and subsequently sold on January 6, 2017. We derive rental revenue from income paid to us by tenants of these properties. We also have one property that is being redeveloped and currently is classified as non-operating. See Item 2 of this Annual Report on Form 10-K for more information about our properties. From time-to-time we dispose of properties generating gains or losses in an ongoing effort to improve and upgrade our portfolio. We also held preferred stock investments in two Sponsored REITs as of December 31, 2016, from which we record our share of income or loss under the equity method of accounting, and from which we receive dividends. 1 We provide asset management, property management, property accounting, investor and/or development services to our portfolio and certain of our Sponsored REITs through our subsidiaries FSP Investments LLC and FSP Property Management LLC. FSP Corp. recognizes revenue from its receipt of fee income from Sponsored REITs that have not been consolidated or acquired by us. Neither FSP Investments LLC nor FSP Property Management LLC receives any rental income. From time-to-time we may make secured loans to Sponsored REITs in the form of mortgage loans or revolving lines of credit to fund construction costs, capital expenditures, leasing costs and for other purposes. We anticipate that these loans will be repaid at their maturity or earlier from long-term financings of the underlying properties, cash flows from the underlying properties or some other capital event. We refer to these loans as Sponsored REIT Loans. We had five Sponsored REIT Loans secured by real estate outstanding as of December 31, 2016, from which we derive interest income. Investment Objectives Our investment objectives are to create shareholder value by increasing revenue from rental, dividend, interest and fee income and net gains from sales of properties and increase the cash available for distribution in the form of dividends to our stockholders. We expect that we will continue to derive real estate revenue from owned properties and Sponsored REIT Loans and fees from asset management, property management and investor services. We may also acquire additional real properties. We may acquire, and have acquired, real properties in any geographic area of the United States and of any property type. We own 36 properties that are located in 12 different states as of December 31, 2016, including one property that was held for sale and subsequently sold on January 6, 2017. We also have one property that is being redeveloped and currently is classified as non-operating. See Item 2 of this Annual Report on Form 10-K for more information about our properties. From time to time, as market conditions warrant, we may sell properties owned by us. We sold an office property located in Milpitas, California on January 6, 2017 at a $2.3 million gain. We sold an office property located in Maryland Heights, Missouri on April 5, 2016 at a $4.2 million gain and an office property located in Federal Way, Washington on December 16, 2016 at a $7.1 million loss. We sold an office property located in Plano, Texas on February 23, 2015 at a $1.5 million gain, an office property located in Eden Prairie, Minnesota on March 31, 2015 at a $9.0 million gain, an office property located in Charlotte, North Carolina on May 13, 2015 at a $0.9 million gain and an office property located in San Jose, California on December 9, 2015 at a $12.3 million gain. We also sold one office property located in Colorado Springs, Colorado on December 3, 2014 at a $0.9 million gain. When we sell a property, we either distribute some or all of the sale proceeds to our stockholders as a distribution or retain some or all of such proceeds for investment in real properties or other corporate activities. We rely on the following principles in selecting real properties for acquisition by FSP Corp. and managing them after acquisition: (cid:120) we seek to buy or develop investment properties at a price which produces value for investors and avoid overpaying for real estate merely to outbid competitors; (cid:120) we seek to buy or develop properties in excellent locations with substantial infrastructure in place around them and avoid investing in locations where the future construction of such infrastructure is speculative; (cid:120) we seek to buy or develop properties that are well-constructed and designed to appeal to a broad base of users and avoid properties where quality has been sacrificed for cost savings in construction or which appeal only to a narrow group of users; (cid:120) we aggressively manage, maintain and upgrade our properties and refuse to neglect or undercapitalize management, maintenance and capital improvement programs; and (cid:120) we believe that we have the ability to hold properties through down cycles because we generally do not have significant leverage on the Company, which could place the properties at risk of foreclosure. As of February 10, 2017, none of our owned properties was subject to mortgage debt. 2 Competition With respect to our real estate investments, we face competition in each of the markets where our properties are located. In order to establish, maintain or increase the rental revenues for a property, it must be competitive on location, cost and amenities with other buildings of similar use. Some of our competitors may have significantly more resources than we do and may be able to offer more attractive rental rates or services. On the other hand, some of our competitors may be smaller or have less fixed overhead costs, less cash or other resources that make them willing or able to accept lower rents in order to maintain a certain occupancy level. In markets where there is not currently significant existing property competition, our competitors may decide to enter the market and build new buildings to compete with our existing projects or those in a development stage. Our competition is not only with other developers, but also with property users who choose to own their building or a portion of the building in the form of an office condominium. Competitive conditions are affected by larger market forces beyond our control, such as general economic conditions, which may increase competition among landlords for quality tenants, and individual decisions by tenants that are beyond our control. Employees We had 39 employees as of December 31, 2016 and 39 employees as of February 10, 2017. Available Information We are subject to the informational requirements of the Securities Exchange Act of 1934, and, in accordance therewith, we file reports and other information with the Securities and Exchange Commission, or SEC. The reports and other information we file can be inspected and copied at the SEC Public Reference Room at 100 F Street, N.E., Washington, D.C. 20549. Such reports and other information may also be obtained from the web site that the SEC maintains at http://www.sec.gov. Further information about the operation of the Public Reference Room may be obtained by calling the SEC at 1-800-SEC-0330. We make available, free of charge through our website http://www.fspreit.com our annual report on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, and amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Exchange Act as soon as reasonably practicable after we electronically file such material with the SEC. We will voluntarily provide paper copies of our filings and code of ethics upon written request received at the address on the cover of this Annual Report on Form 10-K, free of charge. 3 Directors and Executive Officers of FSP Corp. The following table sets forth the names, ages and positions of all our directors and executive officers as of February 10, 2017. Name George J. Carter (6) John N. Burke (1) (2) (3) (5) (7) Brian N. Hansen (1) (2) (3) (4) (9) Kenneth Hoxsie (1) (3) (5) Dennis J. McGillicuddy (1) (4) Georgia Murray (1) (2) (6) (8) (10) Kathryn P. O'Neil (2) (3) (5) Jeffrey B. Carter Scott H. Carter John G. Demeritt John F. Donahue Eriel Anchondo Position Age 68 Chief Executive Officer and Chairman of the Board 55 Director 45 Director 66 Director 75 Director 66 Director 53 Director 45 President and Chief Investment Officer 45 Executive Vice President, General Counsel and Secretary 56 Executive Vice President, Chief Financial Officer and Treasurer 50 Executive Vice President 39 Executive Vice President and Chief Operating Officer (1) Member of the Audit Committee (2) Member of the Compensation Committee (3) Member of the Nominating and Corporate Governance Committee (4) Class I Director (5) Class II Director (6) Class III Director (7) Chair of the Audit Committee (8) Chair of the Compensation Committee (9) Chair of the Nominating and Corporate Governance Committee (10) Lead Independent Director George J. Carter, age 68, is Chief Executive Officer and has been Chairman of the Board of Directors of FSP Corp. since 2002. Mr. Carter also was the President of FSP Corp. from 2002 to May 2016. Mr. Carter is responsible for all aspects of the business of FSP Corp. and its affiliates, with special emphasis on the evaluation, acquisition and structuring of real estate investments. Prior to the conversion, he was President of the general partner of the FSP Partnership and was responsible for all aspects of the business of the FSP Partnership and its affiliates. From 1992 through 1996 he was President of Boston Financial Securities, Inc. (“Boston Financial”). Prior to joining Boston Financial, Mr. Carter was owner and developer of Gloucester Dry Dock, a commercial shipyard in Gloucester, Massachusetts. From 1979 to 1988, Mr. Carter served as Managing Director in charge of marketing at First Winthrop Corporation, a national real estate and investment banking firm headquartered in Boston, Massachusetts. Prior to that, he held a number of positions in the brokerage industry including those with Merrill Lynch & Co. and Loeb Rhodes & Co. Mr. Carter is a graduate of the University of Miami (B.S.). John N. Burke, age 55, has been a Director of FSP Corp. since 2004 and Chair of the Audit Committee since June 2004. Mr. Burke is a certified public accountant with over 30 years of experience in the practice of public accounting working with both private and publicly traded companies with extensive experience serving clients in the real estate and REIT industry. His experience includes analysis and evaluation of financial reporting, accounting systems, internal controls and audit matters. Mr. Burke has been involved as an advisor on several public offerings, private equity and debt financings and merger and acquisition transactions. Mr. Burke’s consulting experience includes a wide range of accounting, tax and business planning matters. Prior to starting his own firm in 2003, Mr. Burke was an Audit Partner in the Boston office of BDO USA, LLP. Mr. Burke is a member of the American Institute of Certified Public Accountants and the Massachusetts Society of CPAs. Mr. Burke earned an M.S. in Taxation and studied undergraduate accounting at Bentley University. 4 Brian N. Hansen, age 45, has been a Director of FSP Corp. since 2012 and Chair of the Nominating and Corporate Governance Committee since 2013. Since 2007, Mr. Hansen has served as President and Chief Operating Officer of Confluence Investment Management LLC, a St. Louis based Registered Investment Advisor. Prior to founding Confluence in 2007, Mr. Hansen served as a Managing Director in A.G. Edwards’ Financial Institutions & Real Estate Investment Banking practice. While at A.G. Edwards, Mr. Hansen advised a wide variety of Real Estate Investment Trusts on numerous capital markets transactions, including public and private offerings of debt and equity securities as well as the analysis of various merger & acquisition opportunities. Prior to joining A.G. Edwards, Mr. Hansen served as a Manager in Arthur Andersen LLP’s Audit & Business Advisory practice. Mr. Hansen serves on the board of a number of non-profit entities and the Investment Committee of the Archdiocese of St. Louis. Mr. Hansen earned his M.B.A. from the Kellogg School of Management at Northwestern University and his Bachelor of Science in Commerce from DePaul University. Mr. Hansen is a Certified Public Accountant. Kenneth A. Hoxsie, age 66, has been a Director of FSP Corp. since January 2016. Mr. Hoxsie was a Partner at the international law firm of Wilmer Cutler Pickering Hale and Dorr LLP (“WilmerHale”) until his retirement on December 31, 2015. He joined Hale and Dorr (the predecessor of WilmerHale) in 1981, subsequently worked at Copley Real Estate Advisors, an institutional real estate investment advisory firm, and rejoined Hale and Dorr in 1994. Mr. Hoxsie has over 30 years’ experience in real estate capital markets transactions, fund formation, public company counselling and mergers and acquisitions and has advised the Company since its formation in 1997. Mr. Hoxsie earned his J.D. (Cum Laude) from Harvard Law School, his M.A. from Harvard University and his B.A. (Summa Cum Laude) from Amherst College, where he was elected to Phi Beta Kappa. Dennis J. McGillicuddy, age 75, has been a Director of FSP Corp. since May 2002. Mr. McGillicuddy graduated from the University of Florida with a B.A. degree and from the University of Florida Law School with a J.D. degree. In 1968, Mr. McGillicuddy joined Barry Silverstein in founding Coaxial Communications, a cable television company. In 1998 and 1999, Coaxial sold its cable systems. Mr. McGillicuddy has served on the boards of various charitable organizations. He is currently president of the Board of Trustees of Florida Studio Theater, a professional non- profit theater organization, and he serves as a Co-Chair, together with his wife, of Embracing Our Differences, an annual month-long art exhibit that promotes the values of diversity and inclusion. Mr. McGillicuddy also is a director of All- Star Children’s Foundation, an organization engaged in creating a new paradigm for foster care. He also is a member of the Advisory Board to the Center For Mindfulness In Medicine, Health Care & Society, University of Massachusetts Medical School. Georgia Murray, age 66, has been a Director of FSP Corp. since April 2005, Chair of the Compensation Committee since October 2006 and Lead Independent Director since February 2014. Ms. Murray is retired from Lend Lease Real Estate Investments, Inc., where she served as a Principal from November 1999 until May 2000. From 1973 through October 1999, Ms. Murray worked at The Boston Financial Group, Inc., serving as Senior Vice President and a Director at times during her tenure. Boston Financial was an affiliate of the Boston Financial Group, Inc. She is a past Trustee of the Urban Land Institute and a past President of the Multifamily Housing Institute. Ms. Murray previously served on the Board of Directors of Capital Crossing Bank. She also serves on the boards of numerous non-profit entities. Ms. Murray is a graduate of Newton College. Kathryn P. O’Neil, age 53, has been a Director of FSP Corp. since January 2016. Ms. O’Neil was a Director at Bain Capital in the Investor Relations area where she focused on Private Equity and had oversight of the Investment Advisory sector from 2011 until her retirement in 2014. From 1999 to 2007, Ms. O’Neil was a Partner at FLAG Capital Management LLC, a manager of fund-of-funds investment vehicles in Private Equity, Venture Capital, Real Estate and Natural Resources. Previously, Ms. O’Neil was an Investment Consultant at Cambridge Associates where she specialized in Alternative Assets. Ms. O’Neil currently serves on a variety of non-profit boards, including the Board of Directors and Finance Committee of Horizon’s for Homeless Children, the President’s Council and Investment Committee for the Trustees of Reservations, and the Board of Overseers of the Peabody Essex Museum, where she is a member of the Finance, Audit, and Investment Committees. Ms. O’Neil is a Trustee Emeritus of Colby College and a former member of the Board of Overseers of the Boston Museum of Science. Ms. O’Neil holds a B.A. (Summa Cum Laude) and M.A. (Honorary) from Colby College where she was elected to Phi Beta Kappa. Ms. O’Neil received her M.B.A. from The Harvard Graduate School of Business Administration. 5 Jeffrey B. Carter, age 45, is President and Chief Investment Officer of FSP Corp. Mr. Carter served as Executive Vice President and Chief Investment Officer from February 2012 until May 2016, when he was appointed as President in addition to his position as Chief Investment Officer. Previously, Mr. Carter served as Senior Vice President and Director of Acquisitions of FSP Corp. from 2005 to 2012 and as Vice President - Acquisitions from 2003 to 2005. Mr. Carter oversees the day-to-day execution of the Company’s strategic objectives and business plan. In addition, Mr. Carter is primarily responsible for developing and implementing the Company’s investment strategy, including coordination of acquisitions and dispositions. Prior to joining FSP Corp., Mr. Carter worked in Trust Administration for Northern Trust Bank in Miami, Florida. Mr. Carter is a graduate of Arizona State University (B.A.), The George Washington University (M.A.) and Cornell University (M.B.A.). Mr. Carter’s father, George J. Carter, serves as Chief Executive Officer and Chairman of the Board of Directors of FSP Corp. and Mr. Carter’s brother, Scott H. Carter, serves as Executive Vice President, General Counsel and Secretary of FSP Corp. Scott H. Carter, age 45, is Executive Vice President, General Counsel and Secretary of FSP Corp. Mr. Carter has served as General Counsel since February 2008. Mr. Carter joined FSP Corp. in October 2005 as Senior Vice President and In-house Counsel. Mr. Carter is primarily responsible for the management of all of the legal affairs of FSP Corp. and its affiliates. Prior to joining FSP Corp. in October 2005, Mr. Carter was associated with the law firm of Nixon Peabody LLP, which he originally joined in 1999. At Nixon Peabody LLP, Mr. Carter concentrated his practice on the areas of real estate syndication, acquisitions and finance. Mr. Carter received a Bachelor of Business Administration (B.B.A.) degree in Finance and Marketing and a Juris Doctor (J.D.) degree from the University of Miami. Mr. Carter is admitted to practice law in the Commonwealth of Massachusetts. Mr. Carter’s father, George J. Carter, serves as Chief Executive Officer and Chairman of the Board of Directors of FSP Corp. and Mr. Carter’s brother, Jeffrey B. Carter, serves as President and Chief Investment Officer of FSP Corp. John G. Demeritt, age 56, is Executive Vice President, Chief Financial Officer and Treasurer of FSP Corp. and has been Chief Financial Officer since March 2005. Mr. Demeritt previously served as Senior Vice President, Finance and Principal Accounting Officer from September 2004 to March 2005. Prior to September 2004, Mr. Demeritt was a Manager with Caturano & Company, an independent accounting firm (which later merged with McGladrey) where he focused on Sarbanes Oxley compliance. Previously, from March 2002 to March 2004 he provided consulting services to public and private companies where he focused on SEC filings, evaluation of business processes and acquisition integration. During 2001 and 2002 he was Vice President of Financial Planning & Analysis at Cabot Industrial Trust, a publicly traded real estate investment trust, which was acquired by CalWest in December 2001. From October 1995 to December 2000 he was Controller and Officer of The Meditrust Companies, a publicly traded real estate investment trust (formerly known as the The La Quinta Companies, which was then acquired by the Blackstone Group), where he was involved with a number of merger and financing transactions. Prior to that, from 1986 to 1995 he had financial and accounting responsibilities at three other public companies, and was previously associated with Laventhol & Horwath, an independent accounting firm from 1983 to 1986. Mr. Demeritt is a Certified Public Accountant and holds a Bachelor of Science degree from Babson College. John F. Donahue, age 50, is Executive Vice President of FSP Corp. and President of FSP Property Management LLC and has held those positions since May 2016. Mr. Donahue is primarily responsible for the oversight of the management of all of the real estate assets of FSP Corp. and its affiliates. Mr. Donahue joined FSP Corp. in August 2001 as Vice President of FSP Property Management LLC. From 2001 to May 2016, Mr. Donahue was responsible for the management of certain of the real estate assets of FSP Corp. and its affiliates. From 1992 to 2001, Mr. Donahue worked in the pension fund advisory business for GE Capital and AEW Capital Management with oversight of office, research and development, industrial and land investments. From 1989 to 1992, Mr. Donahue worked for Krupp Realty in various accounting and finance roles. Mr. Donahue holds a Bachelor of Science in Business Administration from Bryant College. Eriel Anchondo, age 39, is Executive Vice President and Chief Operating Officer of FSP Corp. and has held those positions since May 2016. Mr. Anchondo joined FSP Corp. in 2015 as Senior Vice President of Operations. Mr. Anchondo is responsible for ensuring that the Company has the proper operational controls, administrative and reporting procedures, and people systems and infrastructure in place to effectively grow the organization and maintain financial strength and operating efficiency. Prior to joining FSP Corp., from July 2014 to December 2014, Mr. Anchondo provided consulting services to the retail banking division of ISBAN, which is part of the Technology and Operations 6 division of the Santander Group of financial institutions. From May 2007 to July 2013, Mr. Anchondo was employed by Mercer, a global consulting leader in talent, health, retirement, and investments, as an Employee Education Manager across all lines of Mercer’s business. From May 2005 to May 2007, Mr. Anchondo was a Communications Consultant at New York Life Investment Management. From December 2002 to May 2005, Mr. Anchondo worked in the Preferred Client Services Group at Putnam Investments. Mr. Anchondo is a graduate of Boston University (B.A.) and Cornell University (M.B.A.). Except for Eriel Anchondo, who joined FSP Corp. in 2015, each of the above executive officers has been a full-time employee of FSP Corp. for the past five fiscal years. George J. Carter, Jeffrey B. Carter, John G. Demeritt and John F. Donahue are each also a director of FSP 303 East Wacker Drive Corp., which is a public reporting company and a Sponsored REIT. Each of these directors holds office from the time of his or her election until the next annual meeting and until a successor is elected and qualified, or until such director’s earlier death, resignation or removal. Item 1A Risk Factors The following important factors, among others, could cause actual results to differ materially from those indicated by forward-looking statements made in this Annual Report on Form 10-K and presented elsewhere by management from time-to-time. Economic conditions in the United States could have a material adverse impact on our earnings and financial condition. Because economic conditions in the United States may affect real estate values, occupancy levels and property income, current and future economic conditions in the United States could have a material adverse impact on our earnings and financial condition. The economy in the United States is continuing to experience a period of slow economic growth, with continued declining unemployment from recent levels. These conditions may continue or worsen in the future. Economic conditions may be affected by numerous factors, including but not limited to, the pace of economic growth and/or recessionary concerns, inflation, increases in the levels of unemployment, energy prices, changes in currency exchange rates, uncertainty about government fiscal and tax policy, geopolitical events, the regulatory environment, the availability of credit and interest rates. Future economic factors may negatively affect real estate values, occupancy levels and property income. If a Sponsored REIT defaults on a Sponsored REIT Loan, we may be required to request additional draws, keep balances outstanding on our existing debt, exercise any maturity date extension rights, seek new debt or use our cash balance to repay our existing debt, which may reduce cash available for distribution to our stockholders or for other corporate purposes. From time-to-time, we may make secured loans to Sponsored REITs in the form of mortgage loans or revolving lines of credit to fund construction costs, capital expenditures, leasing costs and for other purposes. We refer to these loans as Sponsored REIT Loans. We anticipate that each Sponsored REIT Loan will be repaid at maturity or earlier from long term financing of the property securing the loan, cash flows from that underlying property or some other capital event. If a Sponsored REIT defaults on a Sponsored REIT Loan, the Sponsored REIT could be unable to fully repay the Sponsored REIT Loan and we may have to satisfy our obligations under our existing debt through other means, including without limitation, requesting additional draws, keeping balances outstanding, exercising any maturity date extension rights, seeking new debt, and/or using our cash balance. If that happens, we may have less cash available for distribution to our stockholders or for other corporate purposes. Our operating results and financial condition could be adversely affected if we are unable to refinance the BAML Credit Facility, the BMO Term Loan or the JPM Term Loan. There can be no assurance that we will be able to refinance the revolving line of credit portion of the BAML Credit Facility (as defined in Note 5 to the Consolidated Financial Statements) upon its maturity on October 29, 2018 7 (subject to extension until October 29, 2019), the term loan portion of the BAML Credit Facility upon its maturity on September 27, 2021, the BMO Term Loan (as defined in Note 5 to the Consolidated Financial Statements) upon its maturity on August 26, 2020 or the JPM Term Loan (as defined in Note 5 to the Consolidated Financial Statements) upon its maturity on November 30, 2018, that any such refinancings would be on terms as favorable as the terms of the BAML Credit Facility, the BMO Term Loan or the JPM Term Loan, or that we will be able to otherwise obtain funds by selling assets or raising equity to make required payments on the BAML Credit Facility, the BMO Term Loan or the JPM Term Loan. If we are unable to refinance the BAML Credit Facility, the BMO Term Loan or the JPM Term Loan at maturity or meet our payment obligations, the amount of our distributable cash flow and our financial condition would be adversely affected. Failure to comply with covenants in the BAML Credit Facility, the BMO Term Loan or the JPM Term Loan credit agreements could adversely affect our financial condition. The BAML Credit Facility, the BMO Term Loan and JPM Term Loan credit agreements contain customary affirmative and negative covenants for credit facilities of this type, including limitations with respect to indebtedness, liens, investments, mergers and acquisitions, disposition of assets, changes in business, certain restricted payments, the requirement to have subsidiaries provide a guaranty in the event that they incur recourse indebtedness and transactions with affiliates. The BAML Credit Facility, the BMO Term Loan and the JPM Term Loan credit agreements also contain financial covenants that require us to maintain a minimum tangible net worth, a maximum leverage ratio, a maximum secured leverage ratio, a minimum fixed charge coverage ratio, a maximum unencumbered leverage ratio, minimum unsecured interest coverage and a maximum ratio of certain investments to total assets. Our continued ability to borrow under the BAML Credit Facility, the BMO Term Loan and the JPM Term Loan is subject to compliance with our financial and other covenants. Failure to comply with such covenants could cause a default under the BAML Credit Facility, the BMO Term Loan or the JPM Term Loan, and we may then be required to repay either or both of them with capital from other sources. Under those circumstances, other sources of capital may not be available to us, or be available only on unattractive terms. We may use the BAML Credit Facility, the BMO Term Loan or the JPM Term Loan to finance the acquisition of real properties and for other permitted investments, to finance investments associated with Sponsored REITs, to refinance or retire indebtedness and for working capital and other general business purposes, in each case to the extent permitted under the respective credit agreements. If we breach covenants in the BAML Credit Facility, the BMO Term Loan or the JPM Term Loan credit agreements, the lenders can declare a default. A default under the BAML Credit Facility, the BMO Term Loan or the JPM Term Loan credit agreements could result in difficulty financing growth in our business and could also result in a reduction in the cash available for distribution to our stockholders or for other corporate purposes. A default under the BAML Credit Facility, the BMO Term Loan or the JPM Term Loan credit agreements could materially and adversely affect our financial condition and results of operations. An increase in interest rates would increase our interest costs on variable rate debt and could adversely impact our ability to refinance existing debt or sell assets. As of December 31, 2016, we had approximately $280 million of indebtedness under the revolving line of credit portion of our BAML Credit Facility that bears interest at variable rates based on our credit rating, and we may incur more of such indebtedness in the future. Borrowings under the revolving line of credit portion of our BAML Credit Facility may not exceed $500 million outstanding at any time. As of December 31, 2016, $400 million was drawn and outstanding under the term loan portion of our BAML Credit Facility. The BAML Credit Facility includes an accordion feature that allows for an aggregate amount of up to $350 million of additional borrowing capacity. On September 27, 2012, we fixed the base LIBOR rate on the term loan portion of our BAML Credit Facility at 0.75% for five years until September 27, 2017 by entering into an interest rate swap agreement. On July 22, 2016, we fixed the base LIBOR rate at 1.12% for an additional four years until September 27, 2021 by entering into an interest rate swap agreement. As of December 31, 2016, $220 million was drawn and outstanding under the BMO Term Loan, although such amount may be increased by up to an additional $50 million through the exercise of an accordion feature. On 8 August 26, 2013, we fixed the base LIBOR rate on the BMO Term Loan at 2.32% for seven years until August 26, 2020 by entering into an interest rate swap agreement. As of December 31, 2016, $150 million was drawn and outstanding under the JPM Term Loan. The JPM Term Loan bears interest at variable rates based on our credit rating. In the future, if interest rates increase, then the interest costs on our unhedged variable rate debt will also increase, which could adversely affect our cash flow, our ability to pay principal and interest on our debt and our ability to make distributions to stockholders. In addition, rising interest rates could limit our ability to incur new debt or to refinance existing debt when it matures. From time to time, we may enter into additional interest rate swap agreements and other interest rate hedging contracts, including swaps, caps and floors. While these agreements are intended to lessen the impact of rising interest rates on us, they also expose us to the risks that the other parties to the agreements will not perform, we could incur significant costs associated with the settlement of the agreements, the agreements will be unenforceable and the underlying transactions will fail to qualify as highly-effective cash flow hedges. In addition, an increase in interest rates could decrease the amount third parties are willing to pay for our assets, thereby limiting our ability to change our portfolio promptly in response to changes in economic or other conditions. Downgrades in our credit ratings could increase our borrowing costs or reduce our access to funding sources in the credit and capital markets. We are currently assigned a corporate credit rating from Moody’s Investors Service, Inc. (“Moody’s”) based on its evaluation of our creditworthiness. Although our corporate credit rating from Moody’s is currently investment grade, there can be no assurance that we will not be downgraded or that our rating will remain investment grade. If our credit rating is downgraded or other negative action is taken, we could be required, among other things, to pay additional interest and fees on outstanding borrowings under the BAML Credit Facility, BMO Term Loan and the JPM Term Loan. Credit rating reductions by one or more rating agencies could also adversely affect our access to funding sources, the cost and other terms of obtaining funding as well as our overall financial condition, operating results and cash flow. If we are not able to collect sufficient rents from each of our owned real properties, or investments in Sponsored REITs, or collect interest on Sponsored REIT Loans we fund, we may suffer significant operating losses or a reduction in cash available for future dividends. A substantial portion of our revenue is generated by the rental income of our real properties and investments in Sponsored REITs. If our properties do not provide us with a steady rental income or we do not collect interest income from Sponsored REIT Loans we fund, our revenues will decrease, which may cause us to incur operating losses in the future and reduce the cash available for distribution to our stockholders. We may not be able to identify properties that meet our criteria for purchase. Growth in our portfolio of real estate is dependent on the ability of our acquisition executives to identify properties for sale and/or development which meet the applicable investment criteria. To the extent they fail to identify such properties, we would be unable to increase the size of our portfolio of real estate, which could reduce the cash otherwise available for distribution to our stockholders. We are dependent on key personnel. We depend on the efforts of George J. Carter, our Chief Executive Officer and Chairman of the Board of Directors; Jeffrey B. Carter, our President and Chief Investment Officer; Scott H. Carter, our General Counsel, Secretary and an Executive Vice President; John G. Demeritt, our Chief Financial Officer, Treasurer and an Executive Vice President; John F. Donahue, our President of FSP Property Management LLC and an Executive Vice President; and Eriel 9 Anchondo, our Chief Operating Officer and an Executive Vice President. If any of our executive officers were to resign, our operations could be adversely affected. We do not have employment agreements with any of our executive officers. Our level of dividends may fluctuate. Because our real estate occupancy levels and rental rates can fluctuate, there is no predictable recurring level of revenue from such activities. As a result of this, the amount of cash available for distribution to our stockholders may fluctuate, which may result in our not being able to maintain or grow dividend levels in the future. We face risks from tenant defaults or bankruptcies. If any of our tenants defaults on its lease, we may experience delays in enforcing our rights as a landlord and may incur substantial costs in protecting our investment. In addition, at any time, a tenant of one of our properties may seek the protection of bankruptcy laws, which could result in the rejection and termination of such tenant’s lease and thereby cause a reduction in cash available for distribution to our stockholders. The real properties held by us may significantly decrease in value. As of December 31, 2016, we owned 36 properties, including one property that was held for sale and subsequently sold on January 6, 2017. We also have one property that is being redeveloped and currently is classified as non-operating. Some or all of these properties may decline in value. To the extent our real properties decline in value, our stockholders could lose some or all of the value of their investments. The value of our common stock may be adversely affected if the real properties held by us decline in value since these real properties represent the majority of the tangible assets held by us. Moreover, if we are forced to sell or lease the real property held by us below its initial purchase price or its carrying costs, respectively, or if we are forced to lease real property at below market rates because of the condition of the property, our results of operations would be adversely affected and such negative results of operations may result in lower dividends being paid to holders of our common stock. New acquisitions may fail to perform as expected. We may fund the acquisition of new properties with cash, by drawing on the revolving line of credit portion of our BAML Credit Facility, by assuming existing indebtedness, by entering into new indebtedness, by issuing debt securities, by issuing shares of our stock or by other means. During the year ended December 31, 2016, we acquired one property located in Minnesota, one property located in Georgia and one property located in Colorado. During the year ended December 31, 2015, we acquired one property located in Georgia. During the year ended December 31, 2014, we did not acquire any properties. Newly acquired properties may fail to perform as expected, in which case, our results of operations could be adversely affected. We face risks in owning, developing and operating real property. An investment in us is subject to the risks incident to the ownership, development and operation of real estate- related assets. These risks include the fact that real estate investments are generally illiquid, which may affect our ability to vary our portfolio in response to changes in economic and other conditions, as well as the risks normally associated with: (cid:120) (cid:120) (cid:120) (cid:120) (cid:120) (cid:120) changes in general and local economic conditions; the supply or demand for particular types of properties in particular markets; changes in market rental rates; the impact of environmental protection laws; changes in tax, real estate and zoning laws; and the impact of obligations and restrictions contained in title-related documents. Certain significant costs, such as real estate taxes, utilities, insurance and maintenance costs, generally are not reduced even when a property’s rental income is reduced. In addition, environmental and tax laws, interest rate levels, 10 the availability of financing and other factors may affect real estate values and property income. Furthermore, the supply of commercial space fluctuates with market conditions. We may encounter significant delays in reletting vacant space, resulting in losses of income. When leases expire, we may incur expenses and may not be able to re-lease the space on the same terms. While we cannot predict when existing vacant space in properties will be leased, if existing tenants with expiring leases will renew their leases or what the terms and conditions of the lease renewals will be, we expect to renew or sign new leases at current market rates for locations in which the buildings are located, which in some cases may be below the expiring rates. Certain leases provide tenants the right to terminate early if they pay a fee. If we are unable to re-lease space promptly, if the terms are significantly less favorable than anticipated or if the costs are higher, we may have to reduce distributions to our stockholders. Typical lease terms range from five to ten years, so up to approximately 20% of our rental revenue from commercial properties could be expected to expire each year. We face risks of tenant-type concentration. As of December 31, 2016, approximately 17% and 7% of our tenants as a percentage of the total rentable square feet operated in the energy services industry and the bank and credit services industry, respectively. An economic downturn in these or any industry in which a high concentration of our tenants operate or in which a significant number of our tenants currently or may in the future operate, could negatively impact the financial condition of such tenants and cause them to fail to make timely rental payments or default on lease obligations, fail to renew their leases or renew their leases on terms less favorable to us, become bankrupt or insolvent, or otherwise become unable to satisfy their obligations to us, which could adversely affect our financial condition and results of operations. We face risks from geographic concentration. The properties in our portfolio as of December 31, 2016, by aggregate square footage, are distributed geographically as follows: South — 45.5%, West — 26.0%, Midwest — 15.4% and East — 13.1%. However, within certain of those regions, we hold a larger concentration of our properties in Greater Denver, Colorado — 25.6%, Atlanta, Georgia — 19.7%, Dallas, Texas — 12.1% and Houston, Texas — 11.7%. We are likely to face risks to the extent that any of these areas in which we hold a larger concentration of our properties suffer deteriorating economic conditions. Given the fact that the Dallas, Denver and Houston metropolitan areas have a significant presence in the energy sector, a prolonged period of low oil or natural gas prices, or other factors negatively impacting the energy industry could have an adverse impact on our ability to maintain the occupancy of our properties in those areas or could cause us to lease space at rates below current in-place rents, or at rates below the rates we have leased space in those areas in the prior year. In addition, factors negatively impacting the energy industry could reduce the market values of our properties in those areas, which could reduce our net asset value and adversely affect our financial condition and results of operations, or cause a decline in the value of our common stock. We compete with national, regional and local real estate operators and developers, which could adversely affect our cash flow. Competition exists in every market in which our properties are currently located and in every market in which properties we may acquire in the future will be located. We compete with, among others, national, regional and numerous local real estate operators and developers. Such competition may adversely affect the percentage of leased space and the rental revenues of our properties, which could adversely affect our cash flow from operations and our ability to make expected distributions to our stockholders. Some of our competitors may have more resources than we do or other competitive advantages. Competition may be accelerated by any increase in availability of funds for investment in real estate. For example, decreases in interest rates tend to increase the availability of funds and therefore can increase competition. To the extent that our properties continue to operate profitably, this will likely stimulate new development of competing properties. The extent to which we are affected by competition will depend in significant part on both local market conditions and national and global economic conditions. 11 We are subject to possible liability relating to environmental matters, and we cannot assure you that we have identified all possible liabilities. Under various federal, state and local laws, ordinances and regulations, an owner or operator of real property may become liable for the costs of removal or remediation of certain hazardous substances released on or in its property. Such laws may impose liability without regard to whether the owner or operator knew of, or caused, the release of such hazardous substances. The presence of hazardous substances on a property may adversely affect the owner’s ability to sell such property or to borrow using such property as collateral, and it may cause the owner of the property to incur substantial remediation costs. In addition to claims for cleanup costs, the presence of hazardous substances on a property could result in the owner incurring substantial liabilities as a result of a claim by a private party for personal injury or a claim by an adjacent property owner for property damage. In addition, we cannot assure you that: (cid:120) (cid:120) (cid:120) (cid:120) (cid:120) future laws, ordinances or regulations will not impose any material environmental liability; proposed legislation to address climate change will not increase utility and other costs of operating our properties which, if not offset by rising rental income and/or paid by tenants, would materially and adversely affect our financial condition and results of operations; the current environmental conditions of our properties will not be affected by the condition of properties in the vicinity of such properties (such as the presence of leaking underground storage tanks) or by third parties unrelated to us; tenants will not violate their leases by introducing hazardous or toxic substances into our properties that could expose us to liability under federal or state environmental laws; or environmental conditions, such as the growth of bacteria and toxic mold in heating and ventilation systems or on walls, will not occur at our properties and pose a threat to human health. We are subject to compliance with the Americans With Disabilities Act and fire and safety regulations, any of which could require us to make significant capital expenditures. All of our properties are required to comply with the Americans With Disabilities Act (ADA), and the regulations, rules and orders that may be issued thereunder. The ADA has separate compliance requirements for “public accommodations” and “commercial facilities,” but generally requires that buildings be made accessible to persons with disabilities. Compliance with ADA requirements might require, among other things, removal of access barriers. Noncompliance with such requirements could result in the imposition of fines by the U.S. government or an award of damages to private litigants. In addition, we are required to operate our properties in compliance with fire and safety regulations, building codes and other land use regulations, as they may be adopted by governmental agencies and bodies and become applicable to our properties. Compliance with such requirements may require us to make substantial capital expenditures, which expenditures would reduce cash otherwise available for distribution to our stockholders. We face risks associated with our tenants being designated “Prohibited Persons” by the Office of Foreign Assets Control. Pursuant to Executive Order 13224 and other laws, the Office of Foreign Assets Control of the United States Department of the Treasury, or OFAC, maintains a list of persons designated as terrorists or who are otherwise blocked or banned, which we refer to as Prohibited Persons. OFAC regulations and other laws prohibit conducting business or engaging in transactions with Prohibited Persons (the “OFAC Requirements”). Our current leases and certain other agreements require the other party to comply with the OFAC Requirements. If a tenant or other party with whom we contract is placed on the OFAC list we may be required by the OFAC Requirements to terminate the lease or other agreement. Any such termination could result in a loss of revenue or a damage claim by the other party that the termination was wrongful. 12 Security breaches and other disruptions could compromise our information and expose us to liability, which could cause our business and reputation to suffer. In the ordinary course of our business, we collect and store sensitive data concerning investors in the Sponsored REITS, tenants and vendors. Despite our security measures, our information technology and infrastructure may be vulnerable to attacks by hackers or breached due to employee error, malfeasance or other disruptions. Any such breach could compromise our networks and the information stored there could be accessed, publicly disclosed, lost or stolen. Any such access, disclosure or other loss of information could result in legal claims or proceedings and liability under laws that protect the privacy of personal information, and could damage our reputation. Actual or threatened terrorist attacks may adversely affect our ability to generate revenues and the value of our properties. We have significant investments in markets that may be the targets of actual or threatened terrorism attacks in the future. As a result, some tenants in these markets may choose to relocate their businesses to other markets or to lower-profile office buildings within these markets that may be perceived to be less likely targets of future terrorist activity. This could result in an overall decrease in the demand for office space in these markets generally or in our properties in particular, which could increase vacancies in our properties or necessitate that we lease our properties on less favorable terms or both. In addition, future terrorist attacks in these markets could directly or indirectly damage our properties, both physically and financially, or cause losses that materially exceed our insurance coverage. As a result of the foregoing, our ability to generate revenues and the value of our properties could decline materially. See also “We may lose capital investment or anticipated profits if an uninsured event occurs.” We may lose capital investment or anticipated profits if an uninsured event occurs. We carry, or our tenants carry, comprehensive liability, fire and extended coverage with respect to each of our properties, with policy specification and insured limits customarily carried for similar properties. There are, however, certain types of losses that may be either uninsurable or not economically insurable. Should an uninsured material loss occur, we could lose both capital invested in the property and anticipated profits. Our employee retention plan may prevent changes in control. During February 2006, our Board of Directors approved a change in control plan, which included a form of retention agreement and discretionary payment plan. Payments under the discretionary plan are capped at 1% of the market capitalization of FSP Corp. as reduced by the amount paid under the retention plan. The costs associated with these two components of the plan may have the effect of discouraging a third party from making an acquisition proposal for us and may thereby inhibit a change in control under circumstances that could otherwise give the holders of our common stock the opportunity to realize a greater premium over the then-prevailing market prices. Further issuances of equity securities may be dilutive to current stockholders. The interests of our existing stockholders could be diluted if we issue additional equity securities to finance future acquisitions, repay indebtedness or to fund other general corporate purposes. Our ability to execute our business strategy depends on our access to an appropriate blend of debt financing, including unsecured lines of credit and other forms of secured and unsecured debt, and equity financing. The price of our common stock may vary. The market prices for our common stock may fluctuate with changes in market and economic conditions, including the market perception of REITs in general, and changes in our financial condition and results of operations. Such fluctuations may depress the market price of our common stock independent of the financial performance of FSP Corp. The market conditions for REIT stocks generally could affect the market price of our common stock. 13 We would incur adverse tax consequences if we failed to qualify as a REIT. The provisions of the tax code governing the taxation of real estate investment trusts are very technical and complex, and although we expect that we will be organized and will operate in a manner that will enable us to meet such requirements, no assurance can be given that we will always succeed in doing so. In addition, as a result of our past acquisition of certain Sponsored REITs by merger, which we refer to as target REITs, we might no longer qualify as a real estate investment trust. We could lose our ability to so qualify for a variety of reasons relating to the nature of the assets acquired from the target REITs, the identity of the stockholders of the target REITs who become our stockholders or the failure of one or more of the target REITs to have previously qualified as a real estate investment trust. Moreover, if one or more of the target REITs that we acquired in May 2008, April 2006, April 2005 or June 2003 did not qualify as a REIT immediately prior to the consummation of its acquisition, we could be disqualified as a REIT as a result of such acquisition. If in any taxable year we do not qualify as a real estate investment trust, we would be taxed as a corporation and distributions to our stockholders would not be deductible by us in computing our taxable income. In addition, if we were to fail to qualify as a real estate investment trust, we could be disqualified from treatment as a real estate investment trust in the year in which such failure occurred and for the next four taxable years and, consequently, we would be taxed as a regular corporation during such years. Failure to qualify for even one taxable year could result in a significant reduction of our cash available for distribution to our stockholders or could require us to incur indebtedness or liquidate investments in order to generate sufficient funds to pay the resulting federal income tax liabilities. Provisions in our organizational documents may prevent changes in control. Our Articles of Incorporation and Bylaws contain provisions, described below, which may have the effect of discouraging a third party from making an acquisition proposal for us and may thereby inhibit a change of control under circumstances that could otherwise give the holders of our common stock the opportunity to realize a premium over the then-prevailing market prices. Ownership Limits. In order for us to maintain our qualification as a real estate investment trust, the holders of our common stock may be limited to owning, either directly or under applicable attribution rules of the Internal Revenue Code, no more than 9.8% of the lesser of the value or the number of our equity shares, and no holder of common stock may acquire or transfer shares that would result in our shares of common stock being beneficially owned by fewer than 100 persons. Such ownership limit may have the effect of preventing an acquisition of control of us without the approval of our board of directors. Our Articles of Incorporation give our board of directors the right to refuse to give effect to the acquisition or transfer of shares by a stockholder in violation of these provisions. Staggered Board. Our board of directors is divided into three classes. The terms of these classes are staggered and will expire in 2017, 2018 and 2019, respectively. Directors of each class are elected for a three-year term upon the expiration of the respective term of each class. The staggered terms for directors may affect our stockholders’ ability to effect a change in control even if a change in control may be in the stockholders’ best interests. Preferred Stock. Our Articles of Incorporation authorize our board of directors to issue up to 20,000,000 shares of preferred stock, par value $.0001 per share, and to establish the preferences and rights of any such shares issued. The issuance of preferred stock could have the effect of delaying or preventing a change in control even if a change in control may be in our stockholders’ best interest. Increase of Authorized Stock. Our board of directors, without any vote or consent of the stockholders, may increase the number of authorized shares of any class or series of stock or the aggregate number of authorized shares we have authority to issue. The ability to increase the number of authorized shares and issue such shares could have the effect of delaying or preventing a change in control even if a change in control may be in our stockholders’ best interest. Amendment of Bylaws. Our board of directors has the sole power to amend our Bylaws. This power could have the effect of delaying or preventing a change in control even if a change in control may be in our stockholders’ best interests. 14 Stockholder Meetings. Our Bylaws require advance notice for stockholder proposals to be considered at annual and special meetings of stockholders and for stockholder nominations for election of directors at annual and special meetings of stockholders. The advance notice provisions require a proponent to provide us with detailed information about the proponent and/or nominee. Our Bylaws also provide that stockholders entitled to cast more than 50% of all the votes entitled to be cast at a meeting must join in a request by stockholders to call a special meeting of stockholders and that a specific process for the meeting request must be followed. These provisions could have the effect of delaying or preventing a change in control even if a change in control may be in the best interests of our stockholders. Supermajority Votes Required. Our Articles of Incorporation require the affirmative vote of the holders of no less than 80% of the shares of capital stock outstanding and entitled to vote in order (i) to amend the provisions of our Articles of Incorporation relating to the classification of directors, removal of directors, limitation of liability of officers and directors or indemnification of officers and directors or (ii) to amend our Articles of Incorporation to impose cumulative voting in the election of directors. These provisions could have the effect of delaying or preventing a change in control even if a change in control may be in our stockholders’ best interest. Item 1B. Unresolved Staff Comments. None. 15 Item 2. Properties Set forth below is information regarding our properties as of December 31, 2016: Property Location Date of Purchase (1) Approx. Square Feet Percent Leased as of 12/31/16 of Tenants Approx. Number Major Tenants (2) Office 678-686 Hillview Drive Milpitas, CA 95035 600 Forest Point Circle Charlotte, NC 28273 14151 Park Meadow Drive Chantilly, VA 20151 1370 & 1390 Timberlake Manor Parkway, Chesterfield, MO 63017 50 Northwest Point Rd. Elk Grove Village, IL 60005 1350 Timberlake Manor Parkway Chesterfield, MO 63017 16285 Park Ten Place Houston, TX 77084 3/9/99 36,288 100 % 1 Headway Technologies, Inc. 7/8/99 62,212 100 % 1 American National Red Cross 3/15/01 138,537 100 % 5 American Systems Corporation Omniplex World Services Booz Allen Hamilton, Inc. 5/24/01 234,496 100 % 4 Centene Management Company, LLC Amdocs, Inc. 12/5/01 176,848 100 % 1 Citicorp Credit Services, Inc. 3/4/02 117,036 100 % 3 Centene Management Company, LLC Edgewell Personal Care Company 6/27/02 157,460 65 % 8 Bluware, Inc. 15601 Dallas Parkway Addison, TX 75001 9/30/02 288,667 94 % Subsea Solutions LLC BAE Systems Land & Armaments, LP 13 Federal National Mortgage Association Behringer Harvard Holdings, LLC Compass Production Partners, LP 1500 & 1600 Greenville Ave. Richardson, TX 75080 6550 & 6560 Greenwood Plaza Englewood, CO 80111 3815-3925 River Crossing Pkwy Indianapolis, IN 46240 3/3/03 300,887 100 % 5 ARGO Data Resource Corp. VCE Company, LLC Id Software, LLC 2/24/05 196,236 100 % 4 DIRECTV, Inc. Kaiser Foundation Health Plan 7/6/05 205,059 97 % 15 Somerset CPAs, P.C. Crowe Horwath, LLP Blackboard, Inc. 16 Property Location 5055 & 5057 Keller Springs Rd. Addison, TX 75001 Date of Purchase (1) Approx. Square Feet Percent Leased as of 12/31/16 of Tenants Approx. Number Major Tenants (2) 2/24/06 218,934 81 % 26 See Footnote 3 5505 Blue Lagoon Drive Miami, FL 33126 5600, 5620 & 5640 Cox Road Glen Allen, VA 23060 1293 Eldridge Parkway Houston, TX 77077 380 Interlocken Crescent Broomfield, CO 80021 3625 Cumberland Boulevard Atlanta, GA 30339 11/6/03 212,619 100 % 1 Burger King Corporation 7/16/03 298,456 100 % 6 SunTrust Bank General Electric Company ChemTreat, Inc. 1/16/04 248,399 100 % 1 CITGO Petroleum Corporation 8/15/03 240,185 83 % 8 VMWare, Inc. Cooley LLP Sierra Financial Services, Inc. 6/27/06 387,267 81 % 23 Randstad General Partner (US) Gas South LLC Bennett Thrasher PC 390 Interlocken Crescent 12/21/06 Broomfield, CO 80021 241,751 96 % 10 Vail Holdings, Inc. AppExtremes, LLC 120 East Baltimore St. Baltimore, MD 21202 16290 Katy Freeway Houston, TX 77094 6/13/07 325,445 77 % 16 State Retirement and Pension Systems of Maryland State’s Attorney for Baltimore City 9/28/05 156,746 100 % 2 Murphy Exploration and Production Company 45925 Horseshoe Drive 12/23/08 Sterling, VA 20166 136,658 92 % 2 Giesecke & Devrient America, Inc. 4807 Stonecroft Blvd. Chantilly, VA 20151 121 South Eighth Street Minneapolis, MN 55402 801 Marquette Ave. South Minneapolis, MN 55402 4820 Emperor Boulevard Durham, NC 27703 5100 & 5160 Tennyson Pkwy 6/26/09 111,469 100 % 1 Northrop Grumman Systems Corp. 6/29/10 305,990 61 % 38 Schwegman, Lundberg & Woessner 6/29/10 — — % — 3/4/11 259,531 100 % 1 QuintilesIMS Health Incorporated 3/10/11 202,600 66 % 2 Denbury Onshore LLC 17 Property Location Plano, TX 75024 7500 Dallas Parkway Plano, TX 75024 909 Davis Street Evanston, IL 60201 One Ravinia Drive Atlanta, GA 30301 Two Ravinia Drive Atlanta, GA 30301 10370 & 10350 Richmond Ave. Houston, TX 77042 1999 Broadway Denver, CO 80202 999 Peachtree Street Atlanta, GA 30301 1001 17th Street Denver, CO 80202 Date of Purchase (1) Approx. Square Feet Percent Leased as of 12/31/16 of Tenants Approx. Number Major Tenants (2) ARK-LA-TEX Financial Services, LLC 3/24/11 214,110 100 % 5 ADS Alliance Data Systems, Inc. Americorp., Inc. d/b/a Altair Global 9/30/11 195,080 86 % 9 Houghton Mifflin Harcourt Publishing Company Northshore University Healthsystem 7/31/12 386,603 91 % 11 T-Mobile South LLC Internap Network Services Corporation Cedar Document Technologies, Inc. 4/8/15 442,130 79 % 33 See Footnote 3 11/1/12 629,025 83 % 43 Petrobras America, Inc. 5/22/13 676,379 75 % 27 United States Government 7/1/13 621,946 98 % 38 Sutherland Asbill Brennan LLP 8/28/13 655,413 89 % Heery International, Inc. 19 Newfield Exploration WPX Energy. Inc. 45 South Seventh Street Minneapolis, MN 55402 6/6/16 326,413 96 % 30 PricewaterhouseCoopers LLP Northland Securities, Inc. 1420 Peachtree Street, NE Atlanta, GA 30301 600 17th Street Denver, CO 80202 8/10/16 160,145 97 % 3 Jones Day 12/1/16 596,595 89 % 45 EOG Resources, Inc. Total Office 10,163,615 89 % (1) Date of purchase or merged entity date of purchase. (2) Major tenants that occupy 10% or more of the space in an individual property. (3) No tenant occupies more than 10% of the space. All of the properties listed above are owned, directly or indirectly, by us. None of our properties are subject to any mortgage loans. We have no material undeveloped or unimproved properties, or proposed programs for material renovation, improvement or development of any of our properties in 2017. We believe that our properties are adequately covered by insurance as of December 31, 2016. 18 The information presented below provides the weighted average GAAP rent per square foot for the year ending December 31, 2016 for our properties and weighted occupancy square feet and percentages. GAAP rent includes the impact of tenant concessions and reimbursements. This table does not include information about properties held by our investments in nonconsolidated REITs or those which we have provided Sponsored REIT Loans. Property Name City State Renovated Square Feet Sq. Ft. 2016 (a) Year Built or Weighted Net Rentable Occupied Weighted Occupied Percentage as of December 31, Weighted Average Rent per Occupied Square Feet (b) Charlotte Chantilly Glen Allen Baltimore Forest Park Meadow Point Innsbrook East Baltimore Loudoun Tech Dulles Center Stonecroft Chantilly Emperor Boulevard Durham NC VA VA MD VA VA NC East total Elk Grove Village IL Northwest Point IL Evanston 909 Davis Street IN Indianapolis River Crossing MO Chesterfield Timberlake MO Timberlake East Chesterfield MN 121 South 8th Street Minneapolis MN Minneapolis Plaza Seven Midwest total Blue Lagoon Drive Miami One Overton Place Atlanta Houston Park Ten Addison Addison Circle Richardson Collins Crossing Houston Eldridge Green FL GA TX TX TX TX 1999 1999 1999 1989 1999 2008 2009 1999 2002 1998 1999 2000 1974 1987 2002 2002 1999 1999 1999 1999 62,212 138,537 298,456 325,445 62,212 138,537 298,456 265,465 136,658 111,469 259,531 176,848 195,080 205,059 234,496 117,036 305,990 326,413 125,766 111,469 259,531 1,332,308 1,261,437 176,848 162,287 182,523 221,950 97,046 171,966 300,953 1,560,922 1,313,574 212,619 331,617 99,357 267,652 300,887 248,399 212,619 387,267 157,460 288,667 300,887 248,399 100.0 % $ 100.0 % 100.0 % 81.6 % 92.0 % 100.0 % 100.0 % 94.7 % 100.0 % 83.2 % 89.0 % 94.7 % 82.9 % 56.2 % 92.2 % 84.2 % 100.0 % 85.6 % 63.1 % 92.7 % 100.0 % 100.0 % 14.03 27.08 19.04 23.48 18.35 37.83 34.88 25.46 25.05 34.04 20.83 22.02 22.93 21.48 28.98 25.34 22.72 24.95 31.62 28.56 24.56 30.02 19 The following table is continued from the previous page and provides the weighted average GAAP rent per square foot for the year ending December 31, 2016 for our properties and weighted occupancy square feet and percentages. GAAP rent includes the impact of tenant concessions and reimbursements. This table does not include information about properties held by our investments in nonconsolidated REITs or those which we have provided Sponsored REIT Loans. Property Name City State Renovated Square Feet Sq. Ft. 2016 (a) Year Built or Weighted Net Rentable Occupied Weighted Occupied Percentage as of December 31, Weighted Average Rent per Occupied Square Feet (b) Park Ten Phase II Liberty Plaza Legacy Tennyson Center One Legacy Circle One Ravinia Drive Two Ravinia Drive Westchase I & II Pershing Park Plaza 999 Peachtree South Total 380 Interlocken 1999 Broadway 1001 17th Street 600 17th Street Greenwood Plaza 390 Interlocken Hillview Center West Total Grand Total Houston Addison TX TX 2006 1985 156,746 218,934 156,746 174,994 100.0 % $ 79.9 % Plano Plano Atlanta Atlanta Houston Atlanta Atlanta 2008 1985 1987 TX 1999/2008 TX GA GA TX 1983/2008 GA GA 1989 1987 2000 1986 Broomfield CO CO Denver CO 1977/2006 Denver Denver CO Englewood CO Broomfield CO CA Milpitas 1982 2000 2002 1984 202,600 214,110 386,603 442,130 629,025 160,145 621,946 173,547 212,847 360,933 345,967 531,212 155,917 591,346 4,627,538 4,164,039 220,922 538,262 571,455 553,103 196,236 212,330 36,288 2,642,847 2,328,596 240,185 676,379 655,413 596,595 196,236 241,751 36,288 85.7 % 99.4 % 93.4 % 78.3 % 84.5 % 97.4 % 95.1 % 90.0 % 92.0 % 79.6 % 87.2 % 92.7 % 100.0 % 87.8 % 100.0 % 88.1 % 30.99 20.83 18.96 33.83 23.66 26.00 32.29 34.35 29.72 27.70 30.20 31.83 35.19 31.04 24.21 28.02 16.85 31.09 10,163,615 9,067,646 89.2 % $ 27.92 Excludes a property at 801 Marquette in Minneapolis, MN that is being redeveloped and is a non-operating property. (a) Based on weighted occupied square feet for the year ended December 31, 2016, including month-to-month tenants, divided by the Property’s net rentable square footage. (b) Represents annualized GAAP rental revenue for the year ended December 31, 2016 per weighted occupied square foot. 20 The information presented below is a lease expiration table for ten years and thereafter, stating (i) the number of tenants whose leases will expire, (ii) the total area in square feet covered by such leases, (iii) the annual rental represented by such leases in dollars and by square feet, and (iv) the percentage of gross annual rental represented by such leases. Year of Lease Expiration December 31, 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and thereafter Vacancies as of 12/31/16 Total Portfolio Square Footage Number of Leases Expiring Within the Year (a) Rentable Square Footage Subject to Expiring Leases Annualized Rent Under Expiring Leases (b) Annualized Rent Percentage of Total Per Square Annualized Foot Under Rent Under Expiring Leases Expiring Leases Cumulative Total 80 (c) 86 79 74 59 53 28 23 11 8 65 566 1,219,193 1,359,362 1,017,262 856,990 1,177,420 732,996 465,469 359,406 451,597 733,338 (d) 704,297 $ 21,787,488 $ 30.94 31.25 27.96 28.55 26.60 28.19 25.18 21.27 25.15 32.98 22.80 9,077,330 $ 251,935,150 $ 27.75 1,086,285 10,163,615 38,101,723 38,013,112 29,039,426 22,799,732 33,189,062 18,454,352 9,902,355 9,037,500 14,892,002 16,718,397 8.6 % 15.1 % 15.1 % 11.5 % 9.1 % 13.2 % 7.3 % 3.9 % 3.6 % 5.9 % 6.7 % 100.0 % 8.6 % 23.7 % 38.8 % 50.3 % 59.4 % 72.6 % 79.9 % 83.8 % 87.4 % 93.3 % 100.0 % (a) The number of leases approximates the number of tenants. Tenants with lease maturities in different years are included in annual totals for each lease. Tenants may have multiple leases in the same year. (b) Annualized rent represents the monthly rent charged, including tenant reimbursements, for each lease in effect at December 31, 2016 multiplied by 12. Tenant reimbursements generally include payment of real estate taxes, operating expenses and common area maintenance and utility charges. Includes 10 leases that are month-to-month. (c) (d) Includes 99,069 square feet that are non-revenue producing building amenities. 21 Item 3. Legal Proceedings From time to time, we may be subject to legal proceedings and claims that arise in the ordinary course of our business. Although occasional adverse decisions (or settlements) may occur, we believe that the final disposition of such matters will not have a material adverse effect on our financial position, cash flows or results of operations. Item 4. Mine Safety Disclosures Not applicable. PART II Item 5. Market For Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities Our common stock is listed on the NYSE MKT under the symbol “FSP”. The following table sets forth the high and low sales prices on the NYSE MKT for the quarterly periods indicated. Three Months Ended December 31, 2016 September 30, 2016 June 30, 2016 March 31, 2016 December 31, 2015 September 30, 2015 June 30, 2015 March 31, 2015 Range High Low $ 13.15 $ 10.70 $ 13.18 $ 11.96 $ 12.32 $ 10.32 $ 10.91 $ 8.67 $ 11.81 $ 9.45 $ 12.04 $ 10.17 $ 13.06 $ 11.28 $ 13.60 $ 12.15 As of February 1, 2017, there were 10,345 holders of our common stock, including both holders of record and participants in securities position listings. On January 6, 2017, our board of directors declared a dividend of $0.19 per share of our common stock payable to stockholders of record as of January 20, 2017 that was paid on February 9, 2017. Set forth below are the distributions per share of common stock made by FSP Corp. in each quarter since 2015. Quarter Ended December 31, 2016 September 30, 2016 June 30, 2016 March 31, 2016 December 31, 2015 September 30, 2015 June 30, 2015 March 31, 2015 Distribution Per Share of Common Stock of FSP Corp. $ $ $ $ 0.19 0.19 0.19 0.19 $ $ $ $ 0.19 0.19 0.19 0.19 While not guaranteed, we expect that cash dividends on our common stock comparable to our most recent quarterly dividend will continue to be paid in the future. See Part I, Item 1A Risk Factors, “Our level of dividends may fluctuate.” for additional information. 22 STOCK PERFORMANCE GRAPH The following graph compares the cumulative total stockholder return on the Company’s common stock between December 31, 2011 and December 31, 2016 with the cumulative total return of (1) the NAREIT Equity Index, (2) the Standard & Poor’s 500 Composite Stock Price Index (“S&P 500”) and (3) the Russell 2000 Total Return Index over the same period. This graph assumes the investment of $100.00 on December 31, 2011 and assumes that any distributions are reinvested. As of December 31, FSP NAREIT Equity S&P 500 Russell 2000 Notes to Graph: 2011 2012 2013 2014 2015 2016 $ 100 $ 133 $ 136 $ 149 $ 134 $ 179 176 198 196 123 154 162 100 100 100 120 116 116 162 177 162 158 175 169 The above performance graph and related information shall not be deemed “soliciting material” or to be “filed” with the Securities and Exchange Commission, nor shall such information be incorporated by reference into any future filing under the Securities Act of 1933 or Securities Exchange Act of 1934, each as amended, except to the extent that we specifically incorporate it by reference into such filing. 23 Item 6. Selected Financial Data The following selected financial information is derived from the historical consolidated financial statements of FSP Corp. This information should be read in conjunction with “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in Item 7 and with FSP Corp.’s consolidated financial statements and related notes thereto included in Item 8. (In thousands, except per share amounts) 2016 Year Ended December 31, 2014 2013 2015 2012 Operating Data: Total revenue Income from: Income from continuing operations Income from discontinued operations Net income Basic and diluted income per share: Continuing operations Discontinued operations Total $ 249,888 $ 243,867 $ 249,683 $ 213,636 $ 161,580 8,378 — 8,378 35,014 — 35,014 13,148 — 13,148 17,294 2,533 19,827 22,950 (15,317) 7,633 $ $ 0.08 $ — 0.08 $ 0.35 $ — 0.35 $ 0.13 $ — 0.13 $ 0.18 $ 0.03 0.21 $ 0.28 (0.19) 0.09 Distributions declared per share outstanding: $ 0.76 $ 0.76 $ 0.76 $ 0.76 $ 0.76 2016 2015 As of December 31, 2014 2013 2012 Balance Sheet Data: Total assets Total liabilities Total shareholders’ equity $ 2,088,133 $ 1,919,015 $ 1,933,106 $ 2,039,932 $ 1,522,908 658,159 864,749 989,766 1,050,166 1,126,089 962,044 953,459 979,647 983,359 935,656 24 Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations The following discussion should be read in conjunction with the financial statements and notes thereto appearing elsewhere in this report. Historical results and percentage relationships set forth in the consolidated financial statements, including trends which might appear, should not be taken as necessarily indicative of future operations. The following discussion and other parts of this Annual Report on Form 10-K may also contain forward-looking statements based on current judgments and current knowledge of management, which are subject to certain risks, trends and uncertainties that could cause actual results to differ materially from those indicated in such forward-looking statements. Accordingly, readers are cautioned not to place undue reliance on forward-looking statements. Investors are cautioned that our forward-looking statements involve risks and uncertainty, including without limitation, economic conditions in the United States, disruptions in the debt markets, economic conditions in the markets in which we own properties, risks of a lessening of demand for the types of real estate owned by us, uncertainties relating to fiscal policy, changes in government regulations and regulatory uncertainty, geopolitical events, and expenditures that cannot be anticipated such as utility rate and usage increases, unanticipated repairs, additional staffing, insurance increases and real estate tax valuation reassessments. See “Risk Factors” in Item 1A. Although we believe the expectations reflected in the forward- looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. We may not update any of the forward-looking statements after the date this Annual Report on Form 10-K is filed to conform them to actual results or to changes in our expectations that occur after such date, other than as required by law. Overview FSP Corp., or we or the Company, operates in a single reportable segment: real estate operations. The real estate operations market involves real estate rental operations, leasing, secured financing of real estate and services provided for asset management, property management, property acquisitions, dispositions and development. Our current strategy is to invest in select urban infill and central business district properties, with primary emphasis on our top five markets of Atlanta, Dallas, Denver, Houston and Minneapolis. We believe that our top five markets have macro- economic drivers that have the potential to increase occupancies and rents. We will also monitor other markets for opportunistic investments. We seek value-oriented investments with an eye towards long-term growth and appreciation, as well as current income. As of December 31, 2016, approximately 7.7 million square feet, or approximately 75.3% of our total owned portfolio, was located in our top five markets. From time-to-time we may dispose of our smaller, suburban office assets and replace them with larger urban infill and central business district office assets located primarily in our top five markets. As we execute this strategy, short term operating results could be adversely impacted. However, we believe that the transformed portfolio has the potential to provide higher profit and asset value growth over a longer period of time. The main factor that affects our real estate operations is the broad economic market conditions in the United States. These market conditions affect the occupancy levels and the rent levels on both a national and local level. We have no influence on broader economic/market conditions. We look to acquire and/or develop quality properties in good locations in order to lessen the impact of downturns in the market and to take advantage of upturns when they occur. Trends and Uncertainties Economic Conditions The economy in the United States is continuing to experience a period of slow economic growth, with continued declining unemployment rates, which directly affects the demand for office space, our primary income producing asset. The broad economic market conditions in the United States are affected by numerous factors, including but not limited to, inflation and employment levels, energy prices, the pace of economic growth and/or recessionary concerns, uncertainty about government fiscal and tax policy, changes in currency exchange rates, geopolitical events, the regulatory environment, the availability of credit and interest rates. In addition, the Federal Reserve Bank has indicated that it anticipates raising interest rates in 2017. Any increase in interest rates could result in increased borrowing costs to us. However, we could also benefit from any further improved economic fundamentals and 25 increasing levels of employment. We believe that the economy is in a cyclically-slower but prolonged broad-based upswing. However, future economic factors may negatively affect real estate values, occupancy levels and property income. Real Estate Operations Leasing Our real estate portfolio was approximately 89.3% leased as of December 31, 2016, a decrease from 91.6% as of December 31, 2015. The 2.3% decrease in leased space was a result of lease expirations and terminations during 2016 that were not leased at December 31, 2016. As of December 31, 2016, we had 1,086,000 square feet of vacancy in our portfolio compared to 800,000 square feet of vacancy at December 31, 2015. During the year ended December 31, 2016, we leased approximately 1,194,000 square feet of office space, of which approximately 895,000 square feet were with existing tenants, at a weighted average term of 6.6 years. On average, tenant improvements for such leases were $18.71 per square foot, lease commissions were $10.05 per square foot and rent concessions were approximately three months of free rent. Average GAAP base rents under such leases were $29.64 per square foot, or 10.4% higher than average rents in the respective properties as applicable compared to the year ended December 31, 2015. In January 2016, our property at 801 Marquette Avenue in Minneapolis, Minnesota, with approximately 170,000 square feet of space, became vacant and we are redeveloping the property. After extensive costing analysis with our potential development partners and outside professionals, we have decided to redevelop the existing building ourselves, rather than raze it and build a new, mixed use tower with outside development partners. Interior demolition and construction work commenced during the three months ended September 30, 2016. We estimate the total redevelopment cost to be approximately $20 million, including leasing costs. Delivery of the completed project is expected by the end of the second quarter of 2017. Upon completion, we expect the redevelopment to result in approximately 128,000 net rental square feet and for the property to attain rents of approximately $17 to $19 net rent per square foot compared to previously expired net rent of approximately $4.75 per square foot. As of December 31, 2016, leases for approximately 6.9% and 12.0% of the square footage in our portfolio are scheduled to expire during 2017 and 2018, respectively. As the first quarter of 2017 begins, we believe that our property portfolio is well stabilized, with a balanced lease expiration schedule, and that existing vacancy is being actively marketed to numerous potential tenants. We believe that most of our largest property markets are now experiencing generally steady or improving rental conditions. We anticipate continued positive leasing activity within the portfolio in 2017. While we cannot generally predict when an existing vacancy in our real estate portfolio will be leased or if existing tenants with expiring leases will renew their leases or what the terms and conditions of the lease renewals will be, we expect to renew or sign new leases at then-current market rates for locations in which the buildings are located, which could be above or below the expiring rates. Also, we believe the potential for any of our tenants to default on its lease or to seek the protection of bankruptcy exists. If any of our tenants defaults on its lease, we may experience delays in enforcing our rights as a landlord and may incur substantial costs in protecting our investment. In addition, at any time, a tenant of one of our properties may seek the protection of bankruptcy laws, which could result in the rejection and termination of such tenant’s lease and thereby cause a reduction in cash available for distribution to our stockholders. Real Estate Acquisition and Investment Activity During 2016: (cid:120) (cid:120) (cid:120) on January 19, we received approximately $37.5 million from FSP 385 Interlocken Development Corp. as repayment in full of a Sponsored REIT Loan; during the year ended December 31, we received approximately $2.3 million from FSP Satellite Place Corp., as partial prepayment of a Sponsored REIT Loan; on June 6, we acquired an office property with approximately 325,800 rentable square feet for $82 million located in Minneapolis, Minnesota; 26 (cid:120) (cid:120) on August 10, we acquired an office property with approximately 160,000 rentable square feet for $45.5 million located in Atlanta, Georgia; on December 1, we acquired an office property with approximately 613,000 rentable square feet for $154.2 million located in Denver, Colorado; and (cid:120) we have continued to actively explore additional potential real estate investment opportunities and anticipate further real estate investments in the future. During 2015: (cid:120) we funded advances on Sponsored REIT Loans for revolving lines of credit in the aggregate amount of (cid:120) (cid:120) approximately $4.0 million; on April 8, we acquired an office property with approximately 442,130 rentable square feet of space for $78.0 million located in the Central Perimeter Submarket of Atlanta, Georgia; and on December 7, we funded a Sponsored REIT Loan for a mortgage loan secured by a property of approximately $21.0 million. During 2014: (cid:120) we funded advances on Sponsored REIT Loans for revolving lines of credit in the aggregate amount of (cid:120) (cid:120) approximately $11.2 million; on June 19, we received approximately $13.9 million from FSP Galleria North Corp. as repayment in full of a Sponsored REIT Loan; and on December 23, we received approximately $3.4 million from FSP Highland Place I Corp. as repayment in full of a Sponsored REIT Loan. Property Dispositions and Assets Held for Sale On April 5, 2016, we sold an office property located in Maryland Heights, Missouri at approximately a $4.2 million gain. During the three months ended June 30, 2016, we reached a decision to classify our office property located in Federal Way, Washington, as an asset held for sale. In evaluating the Federal Way, Washington property, management considered various subjective factors, including the time, cost and likelihood of successfully leasing the property, the effect of the property’s results on its unencumbered asset value, which is part of the leverage ratio used to compare to a maximum leverage covenant in the BMO Term Loan and the BAML Credit Facility, future capital costs to upgrade and reposition the multi-tenant property and to lease up the building, recent leasing and economic activity in the local area, and offers to purchase the property. We concluded that selling the property was the more prudent decision and outweighed the potential future benefit of continuing to hold the property. The property was expected to sell within one year at a loss, which was recorded as a provision for loss on a property held for sale of $4.8 million net of applicable income taxes and was classified as an asset held for sale of $9.3 million at June 30, 2016. During the three months ended September 30, 2016, we increased the provision for loss by $0.5 million to $5.3 million net of applicable income taxes and the property was classified as an asset held for sale in the amount of $8.8 million at September 30, 2016. The Company sold the property on December 16, 2016 for net proceeds of $7.3 million resulting in a total loss of $7.1 million, net of applicable income taxes. During the three months ended December 31, 2016, we reached an agreement to sell an office property located in Milpitas, California. The property was classified as an asset held for sale at December 31, 2016 and was sold on January 6, 2017 at a $2.3 million gain. During 2015, we sold an office property located in Plano, Texas on February 23, 2015 at a $1.5 million gain, sold an office property located in Eden Prairie, Minnesota on March 31, 2015 at a $9.0 million gain, sold an office property located in Charlotte, North Carolina on May 13, 2015 at a $0.9 million gain and sold an office property located in San Jose, California on December 9, 2015 at a $12.3 million gain. During 2014, we sold an office property located in Colorado Springs, Colorado on December 3, 2014 at a $0.9 million gain. The disposal of these properties did not represent a strategic shift that has a major effect on the Company’s operations and financial results. Accordingly, the properties remained classified within continuing operations for all periods presented. 27 We will continue to evaluate our portfolio, and in the future may decide to dispose of additional properties from time-to-time in the ordinary course of business. We believe that the current property sales environment continues to improve in many markets relative to both liquidity and pricing. We believe that both improving office property fundamentals as well as attractive financing availability will likely be required to continue improvement in the marketplace for potential property dispositions. As an important part of our total return strategy, we intend to be active in property dispositions when we believe that market conditions warrant such activity and, as a consequence, we continuously review and evaluate our portfolio of properties for potentially advantageous dispositions. Critical Accounting Policies We have certain critical accounting policies that are subject to judgments and estimates by our management and uncertainties of outcome that affect the application of these policies. We base our estimates on historical experience and on various other assumptions we believe to be reasonable under the circumstances. On an on-going basis, we evaluate our estimates. In the event estimates or assumptions prove to be different from actual results, adjustments are made in subsequent periods to reflect more current information. The accounting policies that we believe are most critical to the understanding of our financial position and results of operations, and that require significant management estimates and judgments, are discussed below. Significant estimates in the consolidated financial statements include the allowance for doubtful accounts, purchase price allocations, useful lives of fixed assets, impairment considerations and the valuation of derivatives. Critical accounting policies are those that have the most impact on the reporting of our financial condition and results of operations and those requiring significant judgments and estimates. We believe that our judgments and estimates are consistently applied and produce financial information that fairly presents our results of operations. Our most critical accounting policies involve our investments in Sponsored REITs and our investments in real property. These policies affect our: (cid:120) (cid:120) (cid:120) (cid:120) (cid:120) (cid:120) (cid:120) allocation of purchase price; allowance for doubtful accounts; assessment of the carrying values and impairments of long lived assets; useful lives of fixed assets and intangibles; valuation of derivatives; classification of leases; and ownership of stock in a Sponsored REIT and related interests. These policies involve significant judgments made based upon our experience, including judgments about current valuations, ultimate realizable value, estimated useful lives, salvage or residual value, the ability of our tenants to perform their obligations to us, current and future economic conditions and competitive factors in the markets in which our properties are located. Competition, economic conditions and other factors may cause occupancy declines in the future. In the future we may need to revise our carrying value assessments to incorporate information which is not now known and such revisions could increase or decrease our depreciation expense related to properties we own, result in the classification of our leases as other than operating leases or decrease the carrying values of our assets. Allocation of Purchase Price We allocate the value of real estate acquired among land, buildings, improvements and identified intangible assets and liabilities, which may consist of the value of above market and below market leases, the value of in-place leases, and the value of tenant relationships. Purchase price allocations and the determination of the useful lives are based on management’s estimates. Under some circumstances we may rely upon studies commissioned from independent real estate appraisal firms in determining the purchase price allocations. Purchase price allocated to land and building and improvements is based on management’s determination of the relative fair values of these assets assuming the property was vacant. Management determines the fair value of a property using methods similar to those used by independent appraisers. Purchase price allocated to above or below market leases is based on the present value (using an interest rate which reflects the risks associated with the leases acquired) of the 28 difference between (i) the contractual amounts to be paid pursuant to the in-place leases including consideration of potential lease renewals and (ii) our estimate of fair market lease rates for the corresponding leases, measured over a period equal to the remaining non-cancelable terms of the respective leases. This aggregate value is allocated between in-place lease values and tenant relationships based on management’s evaluation of the specific characteristics of each tenant’s lease; however, the value of tenant relationships has not been separated from in-place lease value because such value and its consequence to amortization expense is immaterial for acquisitions reflected in our financial statements. Factors considered by us in performing these analyses include (i) an estimate of carrying costs during the expected lease- up periods, including real estate taxes, insurance and other operating income and expenses, and (ii) costs to execute similar leases in current market conditions, such as leasing commissions, legal and other related costs. If future acquisitions result in our allocating material amounts to the value of tenant relationships, those amounts would be separately allocated and amortized over the estimated life of the relationships. Allowance for Doubtful Accounts We provide an allowance for doubtful accounts based on our estimate of a tenant’s ability to make future rent payments. The computation of this allowance is based in part on the tenants’ payment history and current credit status. Impairment We periodically evaluate our real estate properties for impairment indicators. These indicators may include declining tenant occupancy, weak or declining tenant profitability, cash flow or liquidity, our decision to dispose of an asset before the end of its estimated useful life or legislative, economic or market changes that permanently reduce the value of our investments. If indicators of impairment are present, we evaluate the carrying value of the property by comparing it to its expected future undiscounted cash flows. If the sum of these expected future cash flows is less than the carrying value, we reduce the net carrying value of the property to the present value of these expected future cash flows. This analysis requires us to judge whether indicators of impairment exist and to estimate likely future cash flows. If we misjudge or estimate incorrectly or if future tenant profitability, market or industry factors differ from our expectations, we may record an impairment charge which is inappropriate or fail to record a charge when we should have done so, or the amount of such charges may be inaccurate. Depreciation and Amortization Expense We compute depreciation expense using the straight-line method over estimated useful lives of up to 39 years for buildings and improvements, and up to 15 years for personal property. Costs incurred in connection with leasing (primarily tenant improvements and leasing commissions) are capitalized and amortized over the lease period. The allocated cost of land is not depreciated. The value of above or below-market leases is amortized over the remaining non-cancelable periods of the respective leases as an adjustment to rental income. The value of in-place leases, exclusive of the value of above-market and below-market in-place leases, is also amortized over the remaining non-cancelable periods of the respective leases. If a lease is terminated prior to its stated expiration, all unamortized amounts relating to that lease are written off. Inappropriate allocation of acquisition costs, or incorrect estimates of useful lives, could result in depreciation and amortization expenses which do not appropriately reflect the allocation of our capital expenditures over future periods, as is required by generally accepted accounting principles. Derivative Instruments We recognize derivatives on the balance sheet at fair value. Derivatives that do not qualify, or are not designated as hedge relationships, must be adjusted to fair value through income. Derivative instruments designated in a hedge relationship to mitigate exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. Cash flow hedges are accounted for by recording the fair value of the derivative instrument on the balance sheet as either an asset or liability. To the extent hedges are effective, a corresponding amount, adjusted for swap payments, is recorded in accumulated other comprehensive income within stockholders’ equity. Amounts are then reclassified from accumulated other comprehensive income to the income statement in the period or periods the hedged forecasted transaction affects earnings. The ineffective portion of the derivatives’ fair value is recognized directly into earnings as “Other” in our income statement. Derivative instruments 29 designated in a hedge relationship to mitigate exposure to changes in the fair value of an asset, liability, or firm commitment attributable to a particular risk, such as interest rate risk, are considered fair value hedges. We currently have no fair value hedges outstanding. Fair values of derivatives are subject to significant variability based on changes in interest rates and counterparty credit risk. To the extent we enter into fair value hedges in the future, the results of such variability could be a significant increase or decrease in our derivative assets, derivative liabilities, book equity, and/or earnings. Lease Classification Some of our real estate properties are leased on a triple net basis, pursuant to non-cancelable, fixed term, operating leases. Each time we enter a new lease or materially modify an existing lease we evaluate whether it is appropriately classified as a capital lease or as an operating lease. The classification of a lease as capital or operating affects the carrying value of a property, as well as our recognition of rental payments as revenue. These evaluations require us to make estimates of, among other things, the remaining useful life and market value of a property, discount rates and future cash flows. Incorrect assumptions or estimates may result in misclassification of our leases. Ownership of Stock in a Sponsored REIT and Related Interests We currently hold preferred stock interests in two Sponsored REITs. As a result of our common and preferred stock interests in these two Sponsored REITs, we exercise influence over, but do not control these entities. These preferred stock interests are accounted for using the equity method. Under the equity method of accounting our cost basis is adjusted by our share of the Sponsored REITs’ operations and distributions received. We also agreed to vote our preferred shares (i) with respect to any merger in the same manner that a majority of the other stockholders of the Sponsored REIT vote for or against the merger and (ii) with respect to any other matter presented to a vote by the stockholders of these Sponsored REITs in the same proportion as shares voted by other stockholders of that Sponsored REIT. The equity investments in Sponsored REITS are reviewed for impairment each reporting period. The Company records impairment charges when events or circumstances indicate a decline in the fair value below the carrying value of the investment has occurred and such decline is other-than-temporary. The ultimate realization of the equity investments in Sponsored REITS is dependent on a number of factors, including the performance of each investment and market conditions. An impairment charge is recorded if its determined that a decline in the value below the carrying value of an equity investment in a Sponsored REIT is other than temporary. Results of Operations Impact of Real Estate Acquisitions, Dispositions and Investment Activity: The results of operations for each of the acquired properties, and properties sold prior to their date of sale are included in our operating results as of their respective purchase dates or the date of funding and repayment for mortgage investments, as applicable. Increases and decreases in rental revenues and interest income from loans and expenses for the year ended December 31, 2016 compared to the year ended December 31, 2015, or for the year ended December 31, 2015 compared to the year ended December 31, 2014, are primarily a result of the timing of these acquisitions and dispositions and the contribution of these acquired properties after their acquisition date or sold properties prior to their sale date, as well as the effect on interest income from the dates of funding and repayment on our mortgage investments. 30 The following table shows financial results for the years ended December 31, 2016 and 2015. (in thousands) Revenues: Rental Related party revenue: Management fees and interest income from loans Other Total revenues Expenses: Real estate operating expenses Real estate taxes and insurance Depreciation and amortization Selling, general and administrative Interest Total expenses Income before interest income, equity in losses of non-consolidated REITs, other, gain (loss) on sale of properties, less applicable income tax and taxes Interest income Equity in losses of non-consolidated REITs Other Gain (loss) on sale of properties, less applicable income tax Income before taxes on income Taxes on income Net income Year ended December 31, 2015 Change 2016 $ 244,349 $ 237,856 $ 6,493 5,465 74 249,888 5,930 81 243,867 65,335 40,140 93,052 14,126 26,548 239,201 61,890 38,660 91,359 13,291 25,432 230,632 (465) (7) 6,021 3,445 1,480 1,693 835 1,116 8,569 10,687 — (831) 1,878 (2,938) 13,235 1 (1,451) — 23,662 (2,548) (1) 620 1,878 (26,600) 8,796 418 35,447 433 (26,651) (15) $ 8,378 $ 35,014 $ (26,636) Comparison of the year ended December 31, 2016 to the year ended December 31, 2015 Revenues Total revenues increased by approximately $6.0 million to $249.9 million for the year ended December 31, 2016, as compared to the year ended December 31, 2015. The increase was primarily a result of: (cid:120) An increase in rental revenue of approximately $6.5 million arising primarily from rental revenue for properties that we acquired on each of April 8, 2015, June 6, 2016, August 10, 2016 and December 1, 2016, which was partially offset by the loss of revenue from the disposition of four other properties during 2015 and 2016. We sold a property on each of May 13, 2015, December 9, 2015, April 5, 2016 and December 16, 2016. In addition, our leased space decreased 2.3% to 89.3% at December 31, 2016 compared to 91.6% at December 31, 2015. The increase was partially offset by: (cid:120) A decrease in interest income from loans to Sponsored REITs of approximately $0.5 million as a result of repayments of Sponsored REIT Loans and lower interest rates, which was partially offset by the funding of an advance and a Sponsored REIT Loan we made in December 2015. 31 Expenses Total expenses increased by $8.5 million to $239.5 million for the year ended December 31, 2016, as compared to the year ended December 31, 2015. The increase was primarily a result of: (cid:120) An increase in real estate operating expenses and real estate taxes and insurance of approximately $4.9 million and an increase in depreciation and amortization of approximately $1.7 million, which were attributable to the acquisition of properties on April 8, 2015, June 6, 2016, August 10, 2016 and December 1, 2016, and were partially offset by decreases as a result of the disposition of four properties during 2015 and 2016. (cid:120) An increase in selling, general and administrative expenses of $0.8 million as a result of increases in acquisition costs and personnel related expenses. We had 39 employees as of December 31, 2016 and 40 employees as of December 31, 2015. (cid:120) An increase in interest expense of approximately $1.1 million to $26.5 million for the year ended December 31, 2016 compared to the same period in 2015. The increase was primarily attributable to higher interest rates, additional borrowings under the JPM Term Loan (as defined below) we entered into on November 30, 2016 and an increase in amortization of deferred financing costs during the year ended December 31, 2016 as compared to the same period in 2015. Equity in losses of non-consolidated REITs Equity in losses from non-consolidated REITs decreased approximately $0.6 million to a loss of $0.8 million during the year ended December 31, 2016 compared to the same period in 2015. The decrease was primarily attributable to equity in the loss from our preferred stock investment in a Sponsored REIT, FSP 303 East Wacker Drive Corp., which we refer to as East Wacker, decreased $0.8 million during the year ended December 31, 2016, compared to the same period in 2015. Gains (loss) on sale of properties, less applicable income tax We sold an office property located in Maryland Heights, Missouri on April 5, 2016, at a $4.2 million gain. During the three months ended June 30, 2016, we reached a decision to classify our office property located in Federal Way, Washington, as an asset held for sale. In evaluating the Federal Way, Washington property, management considered various subjective factors, including the time, cost and likelihood of successfully leasing the property, the effect of the property’s results on its unencumbered asset value, which is part of the leverage ratio used to compare to a maximum leverage covenant in the BMO Term Loan and the BAML Credit Facility, future capital costs to upgrade and reposition the multi-tenant property and to lease up the building, recent leasing and economic activity in the local area, and offers to purchase the property. We concluded that selling the property was the more prudent decision and outweighed the potential future benefit of continuing to hold the property. The property was expected to sell within one year at a loss, which was recorded as a provision for loss on a property held for sale of $4.8 million net of applicable income taxes and was classified as an asset held for sale of $9.3 million at June 30, 2016. During the three months ended September 30, 2016, we increased the provision for loss by $0.5 million to $5.3 million net of applicable income taxes and was the property was classified as an asset held for sale in the amount of $8.8 million at September 30, 2016. The Company estimated the fair value of the property, less estimated costs to sell using the offers to purchase the property made by third parties (Level 3 inputs, as there is no active market). The Company sold the property on December 16, 2016 for $7.3 million of net proceeds, resulting in a total loss of $7.1 million, net of applicable income taxes. During the year ended December 31, 2015, we recorded gains on sale of four properties. We sold an office property located in Plano, Texas on February 23, 2015 at a $1.5 million gain, an office property located in Eden Prairie, Minnesota on March 31, 2015 at a $9.0 million gain, an office property located in Charlotte, North Carolina on May 13, 2015 at a $0.9 million gain and an office property located in San Jose, California on December 9, 2015 at a $12.3 million gain. Other A $1.9 million credit to Other expense for the year ended Decmeber 31, 2016 is attributable to hedge ineffectiveness from our derivatives’ fair value. The ineffective portion of the derivatives’ fair value are recognized directly into earnings each quarter as hedge ineffectiveness. 32 Taxes on income Included in income taxes is the Revised Texas Franchise Tax, a tax on revenues from Texas properties, which decreased $46,000 while federal and other income taxes increased $31,000 for year ended December 31, 2016, compared to the same period in 2015. Net Income Net Income for the year ended December 31, 2016 was $8.4 million compared to $35.0 million for the year ended December 31, 2015, for the reasons described above. 33 The following table shows financial results for the years ended December 31, 2015 and 2014. (in thousands) Revenues: Rental Related party revenue: Management fees and interest income from loans Other Total revenues Expenses: Real estate operating expenses Real estate taxes and insurance Depreciation and amortization Selling, general and administrative Interest Total expenses Income before interest income, equity in losses of non-consolidated REITs, gain (loss) on sale of properties, less applicable income tax and taxes Interest income Equity in losses of non-consolidated REITs Gain (loss) on sale of properties, less applicable income tax Income before taxes on income Taxes on income Net income Year ended December 31, 2014 Change 2015 $ 237,856 $ 243,341 $ (5,485) 5,930 81 243,867 6,241 101 249,683 (311) (20) (5,816) 61,890 38,660 91,359 13,291 25,432 230,632 62,032 36,857 95,915 12,983 27,433 235,220 (142) 1,803 (4,556) 308 (2,001) (4,588) 13,235 1 (1,451) 23,662 14,463 3 (1,760) 940 (1,228) (2) 309 22,722 35,447 433 13,646 498 21,801 (65) $ 35,014 $ 13,148 $ 21,866 Comparison of the year ended December 31, 2015 to the year ended December 31, 2014 Revenues Total revenues decreased by $5.8 million to $243.9 million for the year ended December 31, 2015, as compared to the year ended December 31, 2014. The decrease was primarily a result of: (cid:120) A decrease in rental revenue of approximately $5.5 million arising primarily from loss of revenue from the disposition of a property on December 3, 2014 and the disposition of four properties during 2015. During 2015, a property was sold on each of February 23, 2015, March 31, 2015, May 13, 2015 and December 9, 2015. In addition, our rental revenues decreased because leased space in our real estate portfolio decreased approximately 1.2 percentage points to 91.6% at December 31, 2015 compared to 92.8% at December 31, 2014. These decreases were partially offset by increased rental revenue from a property we acquired on April 8, 2015. (cid:120) A decrease in interest income from loans to Sponsored REITs of approximately $0.3 million as a result of repayments of Sponsored REIT Loans and lower interest rates, which was partially offset by the funding of an advance and a Sponsored REIT Loan we made in December 2015. Expenses Total expenses decreased by $4.6 million to $230.6 million for the year ended December 31, 2015, as compared to the year ended December 31, 2014. The decrease was primarily a result of: (cid:120) A decrease in depreciation and amortization of $4.5 million and real estate operating expenses of $0.1 million as a result of the disposition of one property in December 2014 and the disposition of four properties during 2015. A property was sold on each of February 23, 2015, March 31, 2015, May 13, 2015 and December 9, 2015. In addition, our real estate operating expenses decreased because leased space in our real estate portfolio 34 decreased approximately 1.2% percentage points to 91.6% at December 31, 2015 compared to 92.8% at December 31, 2014. These decreases were partially offset by depreciation and amortization and real estate operating expenses of a property we acquired on April 8, 2015. (cid:120) A decrease in interest expense of approximately $2.0 million to $25.4 million for the year ended December 31, 2015 compared to the same period in 2014. The decrease was primarily attributable to lower interest rates during the year ended December 31, 2015 compared to the year ended December 31, 2014. These decreases were partially offset by: (cid:120) An increase in real estate taxes and insurance of approximately $1.8 million, which was primarily the result of increases in property taxes in properties in our portfolio and from a property we acquired on April 8, 2015, which was partially offset by the disposition of one property in December 2014 and four properties in 2015. (cid:120) An increase in selling, general and administrative expenses of approximately $0.3 million, which was primarily the result of increased personnel related expenses and professional fees. We had 40 and 39 employees as of December 31, 2015 and 2014, respectively, at our headquarters in Wakefield, Massachusetts. Equity in losses of non-consolidated REITs Equity in losses from non-consolidated REITs decreased approximately $0.3 million to a loss of $1.5 million during the year ended December 31, 2015 compared to the same period in 2014. The decrease was primarily because equity in loss from our preferred stock investment in a Sponsored REIT, FSP 303 East Wacker Drive Corp., which we refer to as East Wacker, decreased $0.2 million during the year ended December 31, 2015, compared to the same period in 2014. Gains on sale of properties, less applicable income tax During the year ended December 31, 2015, we recorded gains on sale of four properties. We sold an office property located in Plano, Texas on February 23, 2015 at a $1.5 million gain, an office property located in Eden Prairie, Minnesota on March 31, 2015 at a $9.0 million gain, an office property located in Charlotte, North Carolina on May 13, 2015 at a $0.9 million gain and an office property located in San Jose, California on December 9, 2015 at a $12.3 million gain. During the year ended December 31, 2014, we sold an office property located in Colorado Springs, Colorado on December 3, 2014 at a gain of approximately $0.9 million. Taxes on income Included in income taxes is the Revised Texas Franchise Tax, which is a tax on revenues from Texas properties that decreased $76,000 while federal and other income taxes increased $11,000 for year ended December 31, 2015, compared to the same period in 2014. Net Income Net Income for the year ended December 31, 2015 was $35.0 million compared to $13.1 million for the year ended December 31, 2014, for the reasons described above. 35 Non-GAAP Financial Measures During the three months ended June 30, 2016 we changed the definition of Funds from Operations, which we refer to as FFO, and Net Operating Income, which we refer to as NOI, to exclude hedge ineffectiveness, which does not affect any prior period. Our interest rate swaps effectively fix interest rates on our term loans, however, there is no floor on the variable interest rate of the swaps whereas the current term loans are subject to a zero percent floor. As a result there is a mismatch and the ineffective portion of the derivatives’ changes in fair value are recognized directly into earnings each quarter as hedge ineffectiveness. We believe that FFO and Property NOI excluding hedge ineffectiveness is useful supplemental information regarding our operating performance as it provides a more meaningful and consistent comparison of our operating performance and allows investors to more easily compare our operating results. During the year ended December 31, 2016, we recorded $1.9 million of other income from hedge ineffectiveness in earnings attributable to the zero percent floor mismatch in the hedging relationships. Funds From Operations The Company evaluates performance based on FFO as management believes that FFO represents the most accurate measure of activity and is the basis for distributions paid to equity holders. The Company defines FFO as net income (computed in accordance with GAAP), excluding gains (or losses) from sales of property, hedge ineffectiveness and acquisition costs of newly acquired properties that are not capitalized, plus depreciation and amortization, including amortization of acquired above and below market lease intangibles and impairment charges on properties or investments in non-consolidated REITs, and after adjustments to exclude equity in income or losses from, and, to include the proportionate share of FFO from, non-consolidated REITs. FFO should not be considered as an alternative to net income (determined in accordance with GAAP), nor as an indicator of the Company’s financial performance, nor as an alternative to cash flows from operating activities (determined in accordance with GAAP), nor as a measure of the Company’s liquidity, nor is it necessarily indicative of sufficient cash flow to fund all of the Company’s needs. Other real estate companies and the National Association of Real Estate Investment Trusts, or NAREIT may define this term in a different manner. We have included the NAREIT FFO definition as of May 17, 2016 in the table and note that other REITs may not define FFO in accordance with the NAREIT definition or may interpret the current NAREIT definition differently than we do. We believe that in order to facilitate a clear understanding of the results of the Company, FFO should be examined in connection with net income and cash flows from operating, investing and financing activities in the consolidated financial statements. The calculations of FFO are shown in the following table: (in thousands): Net income (Gain) loss on sale of properties, less applicable income tax Equity in losses of non-consolidated REITs FFO from non-consolidated REITs Depreciation and amortization NAREIT FFO Hedge ineffectiveness Acquisition costs of new properties For the Year Ended December 31, 2014 2015 2016 13,148 35,014 $ 8,378 $ $ 2,938 831 3,041 92,556 107,744 (1,878) 479 (23,662) 1,451 2,732 91,201 106,736 — 154 (940) 1,760 1,930 96,550 112,448 — 14 Funds From Operations $ 106,345 $ 106,890 $ 112,462 36 Net Operating Income (NOI) The Company provides property performance based on NOI. Management believes that investors are interested in this information. NOI is a non-GAAP financial measure that the Company defines as net income (the most directly comparable GAAP financial measure) plus selling, general and administrative expenses, depreciation and amortization, including amortization of acquired above and below market lease intangibles and impairment charges, interest expense, less equity in earnings of nonconsolidated REITs, interest income, management fee income, hedge ineffectiveness, gains or losses on the sale of assets and excludes non-property specific income and expenses. The information presented includes footnotes and the data is shown by region with properties owned in both periods, which we call Same Store. The Comparative Same Store results include properties held for the periods presented and exclude properties that are non-operating, being developed or redeveloped, dispositions and significant nonrecurring income such as bankruptcy settlements and lease termination fees. NOI, as defined by the Company, may not be comparable to NOI reported by other REITs that define NOI differently. NOI should not be considered an alternative to net income as an indication of our performance or to cash flows as a measure of the Company’s liquidity or its ability to make distributions. The calculations of NOI are shown in the following table: (in thousands) Region East MidWest South West Same Store Acquisitions Property NOI from the continuing portfolio Dispositions, Non-Operating, Development or Redevelopment Property NOI Same Store Less Nonrecurring Items in NOI (a) Comparative Same Store Net Operating Income (NOI)* Year Ended Year Ended Rentable Square Feet 31-Dec-16 31-Dec-15 Inc (Dec) 1,332 $ 18,404 $ 18,822 $ (418) (309) 1,235 (689) 4,025 846 2,046 (570) 8,638 11,916 63,014 32,606 125,940 12,225 63,703 31,760 126,510 % Change (2.2)% (2.5)% (1.1)% 2.7 % (0.5)% 1,525 9,461 3,214 6,247 4.8 % 10,163 135,401 129,724 5,677 4.4 % 713 (4,243) $ 136,114 $ 134,680 $ 1,434 4,956 (3.3)% 1.1 % $ 125,940 $ 126,510 $ (570) (0.5)% 1,647 1,152 495 (0.4)% $ 124,293 $ 125,358 $ (1,065) (0.8)% 37 Reconciliation to Net income Net Income Add (deduct): (Gain) loss on sale of properties, less applicable income taxes Hedge ineffectiveness Management fee income Depreciation and amortization Amortization of above/below market leases Selling, general and administrative Interest expense Interest income Equity in losses of non-consolidated REITs Non-property specific items, net Property NOI Year Ended 31-Dec-16 Year Ended 31-Dec-15 $ 8,378 $ 35,014 2,938 (1,878) (2,824) 93,052 (496) 14,126 26,548 (4,834) 831 273 $ 136,114 $ (23,662) — (2,468) 91,359 (158) 13,291 25,432 (5,230) 1,451 (349) 134,680 (a) Nonrecurring Items in NOI include proceeds from bankruptcies, lease termination fees or other significant nonrecurring income or expenses, which may affect comparability. * Excludes NOI from investments in and interest income from secured loans to non-consolidated REITs. 38 Liquidity and Capital Resources Cash and cash equivalents were $9.3 million and $18.2 million at December 31, 2016 and December 31, 2015, respectively. The decrease of $8.9 million is attributable to $94.3 million provided by operating activities, less $245.0 million used in investing activities plus $141.8 million provided by financing activities. Management believes that existing cash, cash anticipated to be generated internally by operations and our existing debt financing will be sufficient to meet working capital requirements and anticipated capital expenditures for at least the next 12 months. Although there is no guarantee that we will be able to obtain the funds necessary for our future growth, we anticipate generating funds from continuing real estate operations. We believe that we have adequate funds to cover unusual expenses and capital improvements, in addition to normal operating expenses. Our ability to maintain or increase our level of dividends to stockholders, however, depends in significant part upon the level of rental income from our real properties. Operating Activities The cash provided by our operating activities of $94.3 million is primarily attributable to net income of $8.4 million excluding a net loss on the sale of properties of $2.9 million, plus the add-back of $91.7 million of non-cash expenses and a decrease in accounts payable and accrued expenses of $5.8 million and a decrease in tenant security deposits of $0.5 million. These increases were partially offset by a $13.0 million increase in payments of deferred leasing commissions, a $1.1 million increase in lease acquisition costs, a $0.7 million increase in prepaid expenses and other assets and a $0.2 million increase in tenant rent receivables. Investing Activities Our cash used by investing activities for the year ended December 31, 2016 of $245.0 million is primarily attributable to the cost of three properties acquired during 2016 of approximately $272.6 million, purchases of other real estate assets and office equipment investments and office equipment of approximately $37.5 million and an investment in a related party mortgage loan receivable of $3.0 million. These uses were partially offset by repayments received from related party mortgage receivables of $39.8 million, net proceeds received from the sale of a property on April 5, 2016 of $20.0 million and net proceeds from the sale of a property in December 16, 2016 of $7.3 million and distributions received from non-consolidated REITs of $1.0 million. Financing Activities Our cash provided by financing activities for the year ended December 31, 2016 of $141.8 million is primarily attributable to net proceeds from an equity offering of common stock of $82.9 million and proceeds of the JPM Term Loan of $150 million, partially offset by distributions paid to stockholders of $77.5 million, net repayments on the BAML Revolver (as defined below) of $10.0 million and financing costs paid of $3.6 million. JPM Term Loan On November 30, 2016, the Company entered into a Credit Agreement with JPMorgan Chase Bank, N.A., as administrative agent and lender, and the other lending institutions party thereto (“JPM Credit Agreement”), to provide a single unsecured bridge loan in the aggregate principal amount of $150 million (the “JPM Term Loan”) that remains fully advanced and outstanding. The JPM Term Loan has a two year term that matures on November 30, 2018. The JPM Term Loan bears interest at either (i) a number of basis points over the Eurodollar Rate depending on the Company’s credit rating (135.0 basis points over the Eurodollar Rate at December 31, 2016) or (ii) a number of basis points over the base rate depending on the Company’s credit rating (35.0 basis points over the base rate at December 31, 2016). 39 The actual margin over the Eurodollar Rate or base rate is determined based on the Company’s credit rating pursuant to the following grid: LEVEL I II III CREDIT RATING BBB /Baa2 (or higher) BBB- /Baa3

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