First Real Estate Investment Trust of New Jersey Files 2024 10-K

Ticker: FREVS · Form: 10-K · Filed: Jan 29, 2025 · CIK: 36840

Sentiment: neutral

Topics: 10-K, real-estate, REIT

Related Tickers: FREVS

TL;DR

FREVS filed its 2024 10-K. Looks like standard REIT ops.

AI Summary

First Real Estate Investment Trust of New Jersey, Inc. filed its annual 10-K report for the fiscal year ended October 31, 2024. The company, incorporated in Maryland and headquartered at 505 Main Street, Suite 400, Hackensack, New Jersey, operates within the Real Estate Investment Trusts sector. The filing details its financial performance and business operations for the period.

Why It Matters

This filing provides investors and analysts with a comprehensive overview of the company's financial health and strategic direction for the past fiscal year, influencing investment decisions.

Risk Assessment

Risk Level: low — This is a standard annual financial filing with no immediate red flags or significant new risks highlighted.

Key Numbers

Key Players & Entities

FAQ

What is the primary business of First Real Estate Investment Trust of New Jersey?

The company is a Real Estate Investment Trust (SIC code 6798).

In which state was the company incorporated?

The company was incorporated in Maryland.

What is the principal executive office address?

The principal executive offices are located at 505 Main Street, Suite 400, Hackensack, New Jersey 07601.

What is the trading symbol for the company's common stock?

The trading symbol for the common stock is FREVS.

What period does this 10-K report cover?

This 10-K report is for the fiscal year ended October 31, 2024.

Filing Stats: 4,650 words · 19 min read · ~16 pages · Grade level 13.9 · Accepted 2025-01-29 09:12:16

Key Financial Figures

Filing Documents

Business

Business 4 Item 1A

Risk Factors

Risk Factors 12 Item 1B Unresolved Staff Comments 15 Item 1C Cybersecurity 15 Item 2

Properties

Properties 16 Item 3

Legal Proceedings

Legal Proceedings 19 Item 4 Mine Safety Disclosures 19 PART II Item 5 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 20 Item 7

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 22 Item 7A

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 41 Item 8

Financial Statements and Supplementary Data

Financial Statements and Supplementary Data 41 Item 9 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 41 Item 9A

Controls and Procedures

Controls and Procedures 42 Item 9B Other Information 42 Item 9C Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 42 PART III Item 10 Directors, Executive Officers and Corporate Governance 43 Item 11

Executive Compensation

Executive Compensation 47 Item 12

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 57 Item 13 Certain Relationships and Related Party Transactions; Director Independence 58 Item 14 Principal Accountant Fees and Services 62 PART IV Item 15 Exhibits, Financial Statement Schedules 63 3

FORWARD-LOOKING STATEMENTS

FORWARD-LOOKING STATEMENTS Certain information included in this Annual Report contains or may contain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the "Securities Act"), and Section 21E of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). The registrant cautions readers that forward-looking statements, including, without limitation, those relating to the registrant's investment policies and objectives; the financial performance of the registrant; the ability of the registrant to borrow and service its debt; the economic and competitive conditions which affect the registrant's business; the ability of the registrant to obtain the necessary governmental approvals for the development, expansion or renovation of its properties, the impact of environmental conditions affecting the registrant's properties, and the registrant's liquidity and capital resources, are subject to certain risks and uncertainties. Actual results or outcomes may differ materially from those described in the forward-looking statements and will be affected by a variety of risks and factors, including, without limitation, the registrant's future financial performance; the availability of capital; general market conditions; national and local economic conditions, particularly long-term interest rates; federal, state and local governmental regulations that affect the registrant; and the competitive environment in which the registrant operates, including, the availability of retail space and residential apartment units in the areas where the registrant's properties are located. In addition, the registrant's continued qualification as a real estate investment trust involves the application of highly technical and complex rules of the Internal Revenue Code of 1986, as amended (the "Internal Revenue Code"). The forward-looking statements are made as of the date of this Annual Report and the registrant assumes no obligation to

BUSINESS

BUSINESS (a) General Business First Real Estate Investment Trust of New Jersey was organized on November 1, 1961 as a New Jersey Business Trust. On July 1, 2021, First Real Estate Investment Trust of New Jersey completed the change of its form of organization from a New Jersey real estate investment trust ("REIT") to a Maryland corporation (the "Reincorporation") which was approved by its stockholders at the annual meeting of stockholders held on May 6, 2021. The Reincorporation changed the law applicable to First Real Estate Investment Trust of New Jersey's affairs from New Jersey law to Maryland law and was accomplished by the merger of First Real Estate Investment Trust of New Jersey with and into its wholly owned subsidiary, First Real Estate Investment Trust of New Jersey, Inc. ("FREIT", "Trust", "us", "we", "our" or the "Company"), a Maryland corporation. As a result of the Reincorporation, the separate existence of First Real Estate Investment Trust of New Jersey has ceased and FREIT has succeeded to all the business, properties, assets and liabilities of First Real Estate Investment Trust of New Jersey. Holders of shares of beneficial interest in First Real Estate Investment Trust of New Jersey have received one newly issued share of common stock of FREIT for each share of First Real Estate Investment Trust of New Jersey that they own, without any action of stockholders required and all treasury stock held by First Real Estate Investment Trust of New Jersey was retired. FREIT is organized and will continue to operate in such a manner as to qualify for taxation as a REIT under the Internal Revenue Code of 1986, as amended, and its stock is traded on the over-the counter market under the trading symbol FREVS. FREIT acquires, develops, constructs and holds real estate properties for long-term investment and not for resale. FREIT's long-range investment policy is to review and evaluate potential real estate investment opportunities for acquisition that it

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