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FRPH US Equity

Frp Holdings, Inc.Real Estate · Real Estate · CIK 844059 · FY ends Dec 31
$22.68
+0.74 (+3.37%)
USD · as of 2026-08-21 · marketstack

FRPH · 10-K · period ended 2020-12-31

← all FRPH documents
filed 2021-03-19 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

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10-K

1

frph10k20.htm

FRPH FORM 10K 2020

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

_________________

FORM 10-K

_________________

(Mark One)

or

Commission File Number: 001-36769

_____________________

FRP HOLDINGS, INC.

(Exact name of registrant as specified in its

charter)

_____________________

200 W. Forsyth St., 7th Floor, Jacksonville, Florida 32202

(Address of principal executive offices) (Zip Code)

(904) 396-5733

Title of each class Symbol Name of each exchange on which registered

Common Stock, $.10 par value FRPH NASDAQ

Securities registered pursuant to Section

12(b) of the Act:

Title of each class Name of each exchange on which registered

Common Stock $.10 par value NASDAQ

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 [_] No [X]

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 [_] No [X]

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 [X] No [_]

Indicate by check mark whether the registrant

has submitted electronically every Interactive Data File required to be submitted 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 such files). Yes [X] No [_]

Indicate by check mark whether the registrant

is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth

company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting

company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer [_] Accelerated filer [_]

Non-accelerated filer [X] Smaller reporting company [X]

Emerging growth company [_]

If an emerging growth company, indicate

by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial

accounting standards provided pursuant to Section 13(a) of the Exchange Act. [_]

Indicate by check mark whether the registrant

has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial

reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared

or issued its audit report. [_]

Indicate by check mark whether the registrant

is a shell company (as defined in Rule 12b-2 of the Act). Yes [_] No [X]

The number of shares of the registrant’s

stock outstanding as of March 17, 2021 was 9,387,823. The aggregate market value of the shares of Common Stock held by non-affiliates

of the registrant as of June 30, 2020, the last day of business of our most recently completed second fiscal quarter, was $288,633,764.

Solely for purposes of this calculation, the registrant has assumed that all directors, officers and ten percent (10%) shareholders

of the Company are affiliates of the registrant.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the FRP Holdings, Inc. 2020

Annual Report to Shareholders are incorporated by reference in Parts I and II.

Portions of the FRP Holdings, Inc. Proxy

Statement which will be filed with the Securities and Exchange Commission not later than March 31, 2021 are incorporated by reference

in Part III.

Preliminary Note Regarding Forward-Looking

Statements.

Certain matters discussed in the report contain

“forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and

Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). The words or phrases “anticipate,”

“estimate,” ”believe,” “budget,” “continue,” “could,” “intend,”

“may,” “plan,” “potential,” “predict,” “seek,” “should,”

“will,” “would,” “expect,” “objective,” “projection,” “forecast,”

“goal,” “guidance,” “outlook,” “effort,” “target” and similar expressions

identify forward-looking statements. Such statements reflect management’s current views with respect to financial results

related to future events and are based on assumptions and expectations that may not be realized and are inherently subject to risks

and uncertainties, many of which cannot be predicted with accuracy and some of which might not even be anticipated. Future events

and actual results, financial or otherwise, may differ, perhaps materially, from the results discussed in the forward-looking statements.

Risk factors discussed in Item 1A of this Form 10-K and other factors that might cause differences, some of which could be

material, include, but are not limited to: the impact of the Covid-19 Pandemic on our operations and financial results; the possibility

that we may be unable to find appropriate investment opportunities; levels of construction activity in the markets served by our

mining properties; demand for apartments in Washington D.C. and Richmond, Virginia; our ability to obtain zoning and entitlements

necessary for property development; the impact of lending and capital market conditions on our liquidity, our ability to finance

projects or repay our debt; general real estate investment and development risks; vacancies in our properties; risks associated

with developing and managing properties in partnership with others; competition; our ability to renew leases or re-lease spaces

as leases expire; illiquidity of real estate investments; bankruptcy or

defaults of tenants; the impact of restrictions

imposed by our credit facility; the level and volatility of interest rates; environmental liabilities; inflation risks; cyber security

risks; as well as other risks listed from time to time in our SEC filings, including but not limited to, our annual and quarterly

reports. We have no obligation to revise or update any forward-looking statements, other than as imposed by law, as a result of

future events or new information. Readers are cautioned not to place undue reliance on such forward-looking statements.

These forward-looking statements are made as

of the date hereof based on management’s current expectations, and the Company does not undertake an obligation to update

such statements, whether as a result of new information, future events or otherwise. Additional information regarding these and

other risk factors may be found in the Company’s other filings made from time to time with the Securities and Exchange Commission.

PART I

Item 1. BUSINESS.

FRP Holdings, Inc., a Florida corporation (the

“Company”) was incorporated on April 22, 2014 in connection with a corporate reorganization that preceded the Spin-off

of Patriot Transportation Holding, Inc. The Company’s predecessor issuer was formed on July 20, 1998. The business of the

Company is conducted through our wholly-owned subsidiaries FRP Development Corp., a Maryland corporation, and Florida Rock Properties,

Inc., a Florida corporation, and the various subsidiaries of each.

Our Business. The Company is a holding

company engaged in various real estate businesses. Our business segments are: (i) leasing and management of commercial properties

owned by the Company (the “Asset Management Segment”), (ii) leasing and management of mining royalty land owned by

the Company (the “Mining Royalty Lands Segment”), (ii) real property acquisition, entitlement, development and construction

primarily for apartment, retail, warehouse, and office buildings either alone or through joint ventures (the “Development

Segment”), (iv) ownership, leasing and management of buildings through joint ventures (the “Stabilized Joint Venture

Segment”).

The Asset Management Segment owns, leases and

manages commercial properties. The Company completed the disposition of 40 industrial warehouse properties and three additional

land parcels to an affiliate of Blackstone Real Estate Partners VIII, L.P. for $347.2 million on May 21, 2018 and sold an additional

industrial warehouse property to the same buyer on June 28, 2019 for $11.7 million, leaving only two commercial properties and

one recent industrial acquisition (Cranberry Run Business Park, which we purchased in 2019) in the Asset Management Segment. In

July 2020 we sold our property located at 1801 62nd Street, our most recent spec building in Hollander Business Park,

which we acquired on April 1, 2019. Our overall business strategy includes the re-deployment of the warehouse portfolio sales proceeds

into asset classes across various business segments that will allow management to exploit its knowledge and expertise, including

mixed-use properties, raw land, existing buildings, and strategic partnerships located in core markets with growth potential.

Our Mining Royalty Lands Segment owns several

properties comprising approximately 15,000 acres currently under lease for mining rents or royalties and an additional 4,280 acres

through our Brooksville joint venture with Vulcan Materials. Other than one location in Virginia, all of our mining properties

are located in Florida and Georgia.

Our Development Segment owns and continuously

monitors the “highest and best use” of parcels of land that are in various stages of development. The overall

strategy for this segment is to convert all of our non-income producing property into income-producing property through (i) an

orderly process of constructing new apartment, retail, warehouse, and office buildings to be operated by the Company or (ii) a

sale to, or joint venture with, third parties. Additionally, our Development Segment will form joint ventures on new developments

of land not previously owned by the Company. Since 1990, one of our primary strategies in this segment has been to acquire, entitle

and ultimately develop commercial and industrial business parks providing 5–15 building pads which we typically convert into

warehouse or office buildings. To date, our management team has converted 30 of these pads into developed buildings. Our typical

practice has been to transfer these assets to the Asset Management Segment on the earlier to occur of (i) commencement of rental

revenue or (ii) issuance of the certificate of occupancy. We have also occasionally sold several of these pad sites over time to

third parties.

The Stabilized Joint Venture Segment owns buildings

held for lease through joint ventures. We intend to transfer additional joint ventures from our Development Segment into this segment

as they reach stabilization. Stabilization occurs when our minimum percentage leased goal is achieved.

Competition. As a developer, we compete

with numerous developers, owners and operators of real estate, many of whom own properties similar to ours in the same submarkets

in which our properties are located. Price, location, rental space availability, flexibility of design and property management

services are the major factors that affect competition.

Customers. In the Mining Royalty Lands

Segment, we have a total of five tenants currently leasing our mining locations, and Vulcan Materials Company (“Vulcan”

or “Vulcan Materials”) accounted for 32.0% of the Company’s consolidated revenues in 2020. An event affecting

Vulcan’s ability to perform under its lease agreements could materially impact the Company’s results.

Sales and Marketing. We use national

brokerage firms to assist us in marketing our vacant properties. Our hands on in-house management team focuses on tenant satisfaction

during the life of the lease which we have found to be very beneficial with respect to our tenant renewal success rate over the

years.

Financial Information. Financial information

is discussed by industry segment in Note 10 to the consolidated financial statements included in the accompanying 2020 Annual Report

to Shareholders, which is incorporated herein by reference.

Impact of the COVID-19 Pandemic. The

COVID-19 pandemic is having an extraordinary impact on the world economy and the markets in which we operate. As an essential business,

we have continued to operate throughout the pandemic in accordance with government guidelines and orders issued by state and local

authorities. Our Dock 79 and Maren properties in Washington, D.C. suffered the principal impacts to our business from the pandemic

during 2020 due to our retail tenants being unable to operate at full capacity, the lack of fan attendance at the Washington Nationals

baseball park, and the rent freeze on lease renewals imposed in Washington, D.C. These restrictions and any future restrictions

imposed by any federal, state, or local government may impact our ability lease retail spaces or increase rents.

Environmental Matters. The Company incurs

costs from time to time to investigate and remediate environmental contamination on its real estate, in particular, in connection

with our Development Segment. The Company's mining leases contain provisions under which the lessee is responsible for environmental

liabilities and reclamation of mining sites at least to the extent required by law.

Employees. The Company employed 13 people

and was provided services by three executive officers under a related party agreement at December 31, 2020.

Company Website. The Company’s

website may be accessed at www.frpdev.com. All of our filings with the Securities and Exchange Commission are accessible through

our website promptly after filing. This includes annual reports on Form 10-K, proxy statements, quarterly reports on Form 10-Q,

current reports filed or furnished on Form 8-K and all related amendments.

Item 1A. RISK FACTORS.

Our future results may be affected by a number

of factors over which we have little or no control. The following issues, uncertainties, and risks, among others, should be considered

in evaluating our business and outlook. Also, note that additional risks not currently identified or known to us could also negatively

impact our business or financial results.

Risks Relating to the COVID-19

Pandemic

The current pandemic of the novel coronavirus

COVID-19 could materially and adversely impact or disrupt our financial condition, results of operations, cash flows and performance.

Since being reported in December 2019, the

novel coronavirus (COVID-19) pandemic has had repercussions across regional and global economies and financial markets. The outbreak

of COVID-19 has significantly adversely impacted global economic activity, contributed to significant volatility and negative pressure

in financial markets and increased economic uncertainty. In response to the pandemic, many states and cities in which we own properties

have instituted quarantines, restrictions on travel, restrictions on types of business that may continue to operate, and/or restrictions

on the types of construction projects that may continue. In

response to these restrictions and to protect

employee safety, many of our employees continue to work remotely.

The restrictions in place as a result of the

COVID-19 pandemic are negatively impacting many industries, especially the commercial real estate industry and mixed-use properties,

which have apartment dwellers, small businesses, and restaurants as tenants. The significance, extent and duration of the impacts

of the COVID-19 pandemic on our business and operations are dependent on factors that cannot be accurately predicted at this time,

such as the continued severity and spread of the virus, the period of time during which mandated social distancing or other mitigation

measures remain in place, and the timetable for implementing effective treatments and vaccines.

The financial performance of our mixed-use

properties in Washington, D.C. (The Maren and Dock 79) has been adversely affected by the COVID-19 pandemic due to restrictions

on the operation of local businesses, the rent freeze on lease renewals imposed in Washington, D.C., and the lack of fan attendance

at the Washington Nationals baseball park. At this time, the Company anticipates that these factors will continue to impact The

Maren and Dock 79 for at least the first half of 2021, which will adversely affect our financial condition, results of operations

and cash flows.

Additionally, the COVID-19 pandemic could materially

and adversely affect our ability to complete pending and planned construction projects in a timely manner due to restrictions imposed

on construction activities, delays in the permitting process or delays in the supply of materials or labor necessary for construction.

Risks Relating to our Business

A decline in the economic conditions in

Baltimore and Washington, D.C. markets could adversely affect our business.

Nearly all of our commercial and residential/mixed

use properties are located in the Baltimore area and Washington, D.C. We are, therefore, subject to increased exposure (positive

or negative) to economic and other competitive factors specific to markets in confined geographic areas. Our operations may also

be affected if too many competing properties are built in these markets. An economic downturn in these markets could adversely

affect our operation. We cannot be sure that these markets will continue to grow or demand the type of assets in our portfolio.

We conduct a significant portion of our

operations through joint ventures, which may lead to disagreements with our joint venture partners and adversely affect our interests

in the joint ventures.

We currently are a party to several joint ventures

and we may enter into additional joint ventures in the future. In each of our existing joint ventures, the consent of our joint

venture partner is required to take certain actions, and in some cases will share equal voting control. Our joint venture partners,

as well as future partners, may have interests that are different from ours which may result in conflicting views as to the conduct

of the joint ventures. In the event that we have a disagreement with a joint venture partner as to the resolution of a particular

issue to come before the joint venture, or as to the conduct or management of the joint venture generally, we may not be able to

resolve such disagreement in our favor and such a disagreement could have a material adverse effect on our interest in the joint

venture or on the business of the joint venture generally.

Our business may be adversely affected by

seasonal factors and harsh weather conditions.

The Mining Royalty Lands Segment and the Development

Segment could be adversely affected by reduced construction and mining activity during periods of inclement weather. These factors

could cause our operating results to fluctuate from quarter to quarter. An occurrence of unusually harsh or long-lasting inclement

weather such as hurricanes, tornadoes and heavy snowfalls could have an adverse effect on our operations and profitability.

Our business could be negatively impacted

by cyberattacks targeting our computer and

telecommunications systems and infrastructure,

or targeting those of our third-party service providers.

Our business, like other companies in our industry,

has become increasingly dependent on digital technologies, including technologies that are managed by third-party service providers

on whom we rely to help us collect, host or process information. Such technologies are integrated into our business operations.

Use of the internet and other public networks for communications, services, and storage, including "cloud" computing,

exposes all users (including our business) to cybersecurity risks.

While we and our third-party service providers

commit resources to the design, implementation, and monitoring of our information systems, there is no guarantee that our security

measures will provide absolute security. Despite these security measures, we may not be able to anticipate, detect, or prevent

cyberattacks, particularly because the methodologies used by attackers change frequently or may not be recognized until launched,

and because attackers are increasingly using techniques designed to circumvent controls and avoid detection. We and our third-party

service providers may therefore be vulnerable to security events that are beyond our control, and we may be the target of cyber-attacks,

as well as physical attacks, which could result in information security breaches and significant disruption to our business.

Our revenues depend in part on construction sector activity,

which tends to be cyclical.

Our Mining Royalty Lands Segment revenues are

derived from royalties on construction aggregates mined on our properties. Thus, our results depend in part on residential, commercial

and infrastructure construction activity and spending levels. The construction industry in our markets tends to be cyclical. Construction

activity and spending levels vary across our markets and are influenced by interest rates, inflation, consumer spending habits,

demographic shifts, environmental laws and regulations, employment levels and the availability of funds for public infrastructure

projects. Economic downturns may lead to recessions in the construction industry, either in individual markets or nationally.

Our operations are subject to various environmental

laws and regulations, the violation of which could result in substantial fines or penalties.

Liability for environmental contamination

on real property owned by the Company may include the following costs, without limitation: investigation and feasibility study

costs, remediation costs, litigation costs, oversight costs, monitoring costs, institutional control costs, penalties from state

and federal agencies and third-party claims. These costs could be substantial and in extreme cases could exceed the value of the

contaminated property. Moreover, on-site operations may be suspended until certain environmental contamination is remediated and/or

permits are received, and governmental agencies can impose permanent restrictions on the manner in which a property may be used

depending on the extent and nature of the contamination. This may result in a breach of the terms of the lease entered into with

our tenants. Governmental agencies also may create liens on contaminated sites for damages it incurred to address such contamination.

In addition, the presence of hazardous substances at, on, under or from a property may adversely affect our ability to sell the

property or borrow funds using the property as collateral, thus harming our financial condition.

The presence of contaminated material at

our RiverFront on the Anacostia development site will subject us to substantial environmental liability and costs as construction

proceeds.

With respect

to our RiverFront on the Anacostia site in Washington, D.C., preliminary environmental testing has indicated the presence of contaminated

material that will have to be specially handled in excavation in conjunction with construction. While we have recovered and will

continue to seek partial reimbursement for these costs from neighboring property owners, we still expect to incur significant environmental

costs in connection with construction.

During the quarter ending December 31, 2015,

management successfully completed negotiations and entered into a $3.0 million settlement of environmental claims on all four phases

against our former tenant at the Riverfront on the Anacostia property and continues to pursue settlement negotiations with other

potentially responsible parties. The total remediation expense for Phase I of this development

was $1.833 million.

The Company executed a letter of intent with

MRP Realty in May 2016 to develop Phase II of the Riverfront on the Anacostia project and recorded an estimated environmental remediation

expense of $2.0 million for the Company’s estimated liability under the proposed agreement. The Company substantially completed

the remediation and reduced the estimated liability in the quarter ending September 30, 2018 by $465,000 and further reduced the

liability $92,000 to zero in 2020.

The Company has no obligation to remediate

this contamination on Phases III and IV of the development until such time as it makes a commitment to commence construction on

each phase. The Company's actual expense to address this issue may be materially higher or lower than the expense previously recorded

depending upon the actual costs incurred.

Uninsured losses could significantly reduce

our earnings.

We self-insure for a portion of our claims

exposure resulting from workers’ compensation, auto liability, general liability and employees’ health insurance. We

also are responsible for our legal expenses relating to such claims. We maintain insurance above the amounts for which we self-insure

with licensed insurance carriers. Although we believe the aggregate insurance limits should be sufficient to cover reasonably expected

claims, it is possible that one or more claims could exceed our aggregate coverage limits. Additionally, there are certain losses,

such as losses from hurricanes, terrorism, wars or earthquakes, where insurance is limited or not economically justifiable. If

the Company experiences an uninsured loss of real property, we could lose both the invested capital and anticipated revenues associated

with such property. We accrue currently for estimated incurred losses and expenses and periodically evaluate and adjust our claims

accrued liability to reflect our experience. However, ultimate results may differ from our estimates, which could result in losses

greater than accrued amounts.

We may be unable to renew leases or re-lease

properties as leases expire.

When a lease expires, a tenant may elect not

to renew it. If that occurs, we may not be able to lease the property on similar terms. The terms of renewal or re-lease (including

the cost of required renovations and concessions to tenants) may be less favorable than the prior lease. If we are unable to lease

all or substantially all of our properties, or if the rental rates upon such re-leasing are significantly lower than expected rates,

our cash generated before debt repayments and capital expenditures may be adversely affected.

We may be unable to lease currently vacant

properties.

If we are unable to obtain leases sufficient

to cover carrying costs, then our cash flows may be adversely affected.

The bankruptcy or insolvency of significant

tenants with long-term leases may adversely affect income produced by our properties.

Should tenants default on their obligations,

our cash flow would be adversely affected, and we may not be able to find another tenant to occupy the space under similar terms

or may have to make expenditures to retrofit or divide the space. Additionally, we may have to incur a non-cash expense for a significant

amount of deferred rent revenue generated from the accounting requirement to straight-line rental revenues. The bankruptcy or insolvency

of a major tenant may also adversely affect the income produced by a property. If any of our tenants become a debtor in a case

under the U.S. Bankruptcy Code, we cannot evict that tenant solely because of its bankruptcy. The bankruptcy court may authorize

the tenant to reject and terminate its lease with the Company. Our claim against such a tenant for unpaid future rent would be

subject to a statutory limitation that may be substantially less than the remaining rent actually owed to us under the tenant’s

lease. Any shortfall in rent payments could adversely affect our cash flow.

Our inability to obtain necessary approvals

for property development could adversely affect our profitability.

We may be unable to obtain, or incur delays

in obtaining, necessary zoning, land-use, building, occupancy

and other required governmental permits and

authorizations, which could result in increased costs or abandonment of certain projects. Before we can develop a property, we

must obtain a variety of approvals from local and state governments with respect to such matters as zoning, density, parking, subdivision,

site planning and environmental issues. Legislation could impose moratoriums on new real estate development or land-use conversions

from mining to development. These factors may reduce our profit or growth and may limit the value of these properties.

Real estate investments are not as liquid

as other types of assets.

The illiquid nature of real estate investments

may limit our ability to react promptly to changes in economic or other conditions. In addition, significant expenditures associated

with real estate investments, such as mortgage payments, real estate taxes and maintenance costs, are generally not reduced when

circumstances cause a reduction in income from the investments. Thus, the illiquid nature of our real estate investments could

adversely affect our profitability under certain economic conditions.

Our debt service obligations may have adverse

consequences on our business operations.

We use debt to finance our operations,

including acquisitions of properties. As of December 31, 2020, we had outstanding non-recourse mortgage indebtedness of

$90,000,000, secured by developed real estate properties having a carrying value of $89,964,000. Our use of debt may have

adverse consequences, including the following:

· We may not be able to refinance or extend our existing debt.

Our uncollateralized revolving credit agreement

restricts our ability to engage in some business activities.

Our uncollateralized revolving credit agreement

contains customary negative covenants and other financial and operating covenants that, among other things:

· restricts our ability to incur certain additional indebtedness;

· restricts our ability to make certain investments;

· restricts our ability to merge with another company;

· restricts our ability to pay dividends;

· requires us to maintain financial coverage ratios; and

· requires us to not encumber certain assets except as approved by the lenders.

These restrictions could cause us to default

on our unsecured line of credit or negatively affect our operations.

The replacement of LIBOR with an alternative

reference rate may adversely affect interest expense related to outstanding debt and our financial results.

The United Kingdom’s Financial Conduct

Authority (FCA) has announced that it would phase out LIBOR as a benchmark by the end of 2021. It is unclear if LIBOR will cease

to exist at that time or if new methods of calculating LIBOR will be established such that it continues to exist after 2021. If

LIBOR ceases to exist, we will likely need to agree upon a replacement index with our lenders, which would require an amendment

to our borrowing arrangements that use LIBOR as a factor in determining the interest rate (including our credit agreement with

Wells Fargo), and the interest rate thereunder will likely change.

The U.S. Federal Reserve, in conjunction with

the Alternative Reference Rates Committee, a steering committee comprised of large U.S. financial institutions, is considering

replacing U.S. dollar LIBOR with a new index, the Secured Overnight Financing Rate (SOFR), calculated using short-term repurchase

agreements backed by Treasury securities. Whether or not SOFR, or another alternative reference rate, attains market traction as

a LIBOR replacement tool remains in question.

The transition to an alternative rate will

require careful and deliberate consideration and implementation so as to not disrupt the stability of financial markets. There

is no guarantee that a transition from LIBOR to an alternative will not result in financial market disruptions, significant increases

in benchmark rates, or borrowing costs to borrowers, any of which could have an adverse effect on our business, results of operations

and financial condition. Furthermore, any changes announced by the FCA, U.S. Federal Reserve, or other regulators in the method

pursuant to which the reference rates are determined may result in a sudden or prolonged increase or decrease in the reported reference

rates, which could have an adverse effect on our interest payments and our results of operations and financial condition.

Fluctuations in value of Bond Portfolio

and losses on bonds sold.

As of December 31, 2020, the Company had total

investments of $75,609,000 in corporate bonds with maturities ranging from 2021 through 2022. The Company measures the fair value

of these investments on a quarterly basis and recognizes the unrealized gain or loss in its comprehensive income. As a result,

the Company’s comprehensive income will be impacted by factors outside our control such as fluctuations in interest rates

that impact the value of our investment portfolio. The Company could incur losses should it sell the bonds prior to maturity or

if the bond issuer does not redeem the bond at par.

Our Asset Management and Development Segments

face competition from numerous sources.

As a developer of apartments, retail, flexible

warehouse and office space, we compete with numerous developers, owners and operators of real estate, many of whom own properties

similar to ours in the same submarkets in which our properties are located. If our competitors offer space at rental rates below

current market rates, or below the rental rates we currently charge our tenants, we may lose potential tenants and we may be pressured

to reduce our rental rates to an amount lower than we currently charge in order to retain tenants when our tenants’ leases

expire. As a result, our financial condition, results of operations, cash flow and ability to satisfy our debt service obligations

could be materially adversely affected.

Construction costs may be higher than anticipated.

Our long-term business plan includes a number

of construction projects. The construction costs of these projects may exceed original estimates and possibly make the completion

of a property uneconomical. Building material commodity shortages, construction delays or stoppages or rapidly escalating construction

costs may out-pace market rents, which would adversely affect our profits. The market environment and existing lease commitments

may not allow us to raise rents to cover these higher costs.

Risks Relating to our Common Stock

Certain shareholders have effective control of a significant

percentage of FRP's common stock and

would have significant influence on the outcome of any shareholder

vote.

As of December 31, 2020, our Chief Executive

Officer, John D. Baker, II beneficially owned approximately 14.8% of the outstanding shares of our common stock (79.8% of which

are held in trusts under which voting power is shared with other family members) and members of his family who are (i) officers

or directors of the company, (ii) required to report their beneficial ownership on Schedule 13D or Schedule 13G, or (iii) are members

of his immediate family beneficially own, collectively, an additional 20.8% of the outstanding shares of our common stock. As a

result, these individuals effectively may have the ability to direct the election of all members of our board of directors and

to exercise a controlling influence over its business and affairs, including any determinations with respect to mergers or other

business combinations involving the Company, its acquisition or disposition of assets, its borrowing of monies, its issuance of

any additional securities, its repurchase of common stock and its payment of dividends.

Provisions in our articles of incorporation and bylaws and certain

provisions of Florida law could delay or prevent a change in control of FRP.

The existence of some provisions of our articles

of incorporation and bylaws and Florida law could discourage, delay or prevent a change in control of FRP that a shareholder may

consider favorable. These include provisions:

providing that directors may be removed by

our shareholders only for cause;

authorizing a large number of shares of stock

that are not yet issued, which would allow FRP’s board of directors to issue shares to persons friendly to current management,

thereby protecting the continuity of its management, or which could be used to dilute the stock ownership of persons seeking to

obtain control of FRP;

prohibiting shareholders from calling special

meetings of shareholders or taking action by written consent; and

imposing advance notice requirements for nominations

of candidates for election to our board of directors at the annual shareholder meetings.

These provisions apply even if a takeover offer

may be considered beneficial by some shareholders and could delay or prevent an acquisition that our board of directors determines

is not in the Company’s or the shareholders’ best interests.

FRP may issue preferred stock with terms

that could dilute the voting power or reduce the value of our common stock.

Our articles of incorporation authorize us

to issue, without the approval of our shareholders, one or more classes or series of preferred stock having such designations,

powers, preferences and relative, participating, optional and other rights, and such qualifications, limitations or restrictions

as our board of directors generally may determine. The terms of one or more classes or series of preferred stock could dilute the

voting power or reduce the value of FRP's common stock. For example, FRP could grant holders of preferred stock the right to elect

some number of its directors in all events or on the happening of specified events or the right to veto specified transactions.

Similarly, the repurchase or redemption rights or dividend, distribution or liquidation preferences FRP could assign to holders

of preferred stock could affect the residual value of the common stock.

Item 1B. UNRESOLVED STAFF COMMENTS.

None.

Item 2. PROPERTIES.

The Company owns (predominately in fee simple

but also through ownership of interests in joint ventures) approximately 20,000 acres of land in Florida, Georgia, Maryland, Virginia,

South Carolina, and the District of Columbia. This land is generally held by the Company in four distinct segments: (i) Asset Management

Segment (land owned and operated as income producing rental properties in the form of commercial properties), (ii) Mining Royalty

Lands Segment (land owned and leased to mining companies for royalties or rents), (iii) Development Segment (land owned and held

for investment to be further developed for future income production or sales to third parties), and (iv) Stabilized Joint Venture

Segment (ownership, leasing and management of buildings through joint ventures).

Asset Management Segment. As of December

31, 2020, the Asset Management Segment owned three commercial properties in fee simple as follows:

1) 34 Loveton Circle in suburban Baltimore

County, Maryland consists of one office building totaling 33,708 square feet which is 95.1% occupied (16% of the space is occupied

by the Company for use as our Baltimore headquarters). The property is subject to commercial leases with various tenants.

2) 155 E. 21st Street in Duval County,

Florida was an office building property that remains under lease through March 2026. We permitted the tenant to demolish all structures

on the property during 2018.

3) Cranberry Run Business Park in Hartford

County, Maryland consists of five office buildings totaling 268,010 square feet which are 87.6% occupied. The property is subject

to commercial leases with various tenants.

On May 21, 2018, the Company completed the

disposition of 40 industrial warehouse properties and three additional land parcels to an affiliate of Blackstone Real Estate Partners

VIII, L.P. for $347.2 million. The Company sold an additional warehouse property, which was excluded from the initial sale due

to the tenant exercising its right of first refusal to purchase the property, to the same buyer for $11.7 million on June 28, 2019.

The warehouse portfolio sale resulted in the disposition of all of the Company’s industrial flex/office warehouse properties

prior to the sale date and constituted a major strategic shift and, as a result, these properties have been reclassified as discontinued

operations for all periods presented in the financial statements filed herewith.

Mining Royalty Lands Segment – Mining

Properties. The following table sets forth a summary of the mining royalty lands owned by the Company or its subsidiaries in

fee simple and estimated reserves at December 31, 2020. These properties are subject to mining leases with various tenants, including

Vulcan Materials, Martin Marietta, Cemex, Argos, and The Concrete Company.

The Company owns nine properties currently being

mined in Grandin, Fort Myers, Keuka, Newberry,

and Astatula, Florida; Columbus, Macon, and

Tyrone, Georgia; and Manassas, Virginia

The Company owns four properties that are leased

for mining but are not currently being mined in

In May 2014, the Company entered into an amendment

to our lease with Vulcan for our Fort Myers location requiring that the mining be accelerated and that the mining plan be conformed

to accommodate the future construction of up to 105 residential dwelling units around the mined lakes. In return, the Company granted

Lee County an option to purchase a right of way for a connector road that would benefit the residential area

on our property and to place a conservation

easement on part of the property, which the County exercised in 2020. Mining activity commenced in 2017 following Lee County’s

issuance of a mine operating permit allowing Vulcan to begin production.

In November 2017, Lake County commissioners

voted to approve a permit to Cemex to mine the Company’s land in Lake Louisa, Florida. The county issued the permit in July

2019. After completing the work necessary to prepare this site to become an active sand mine, Cemex expects to begin mining by

the end of 2021.

Mining Royalty Lands Segment - Brooksville

Joint Venture. In 2006, a subsidiary of the Company entered into a joint venture agreement with Vulcan Materials Company to

jointly own and develop approximately 4,280 acres of land near Brooksville, Florida as a mixed-use community. In April 2011, the

Florida Department of Community Affairs issued its final order approving the development of the project consisting of 5,800 residential

dwelling units and over 600,000 square feet of commercial and 850,000 of light industrial uses. Zoning for the project was approved

by the County in August 2012. Vulcan Materials still mines on the property and the Company receives 100% of the royalty on all

tons sold at the Brooksville property. In 2020, 285,000 tons were sold, and estimated reserves were 4,326,000 as of December 31,

2020. During 2017, the Company extended the mining lease on this property for an additional ten years (through 2032) in exchange

for an increase in production of 100,000 tons by December 31, 2023.

Mining Royalty Lands Segment - Other Properties.

The segment also owns an additional 160 acres of investment property in Brooksville, Florida.

Development Segment – Warehouse/Office

Land.

At December 31, 2020 this segment owned the

following future development parcels:

Development Segment – Land Held for

Investment or Sale.

At December 31, 2020, this segment owned the

following development parcels:

Stabilized Joint Venture Segment.

We renamed this segment from RiverFront on

the Anacostia to the Stabilized Joint Venture Segment as we intend to transfer additional joint ventures from our Development Segment

into this segment as they reach stabilization.

At December 31, 2020, this segment owned the

following stabilized joint ventures:

Item 3. LEGAL PROCEEDINGS.

Through its joint venture with MRP Realty,

the Company is redeveloping the property located at 680 Rhode Island Avenue N.E. in Washington, D.C. In connection with the redevelopment,

the Company discovered and removed three underground storage tanks. Post-excavation sampling of the sidewall and soil was conducted

to investigate the potential extent of contamination. The sidewall sampling detected the presence of some petroleum-related contaminants,

only two of which (ethylbenzene and naphthalene) were detected at concentrations that exceeded applicable regulatory limits in

a limited area of the sidewall.

On March 20, 2020, the Department of Energy

and the Environment (“DOEE”) issued a Comprehensive Site Assessment Directive Letter dated March 20, 2020 (the “Directive”).

The Directive indicated that DOEE’s Underground Storage Tank Branch had opened a Leaking Underground Storage Tank case relating

to the former tanks, and directed preparation of a Work Plan and CSA report “to delineate the extent of both groundwater

and soil contamination.” Notably, the Directive indicated that whether a Corrective Action Plan would be needed would be

determined following DOEE’s review of the CSA report.

Based on work conducted by the joint venture’s

environmental consultant, the Company believes that any offsite contamination is unrelated to the tanks removed from the joint

venture’s property. The Company does not believe that this case will have a material adverse impact on the Company.

Additionally, Note 12 to the consolidated financial

statements included in the accompanying 2020 Annual Report to Shareholders is incorporated herein by reference.

Item 4. MINE SAFETY DISCLOSURES.

None.

PART II

Item 5. MARKET FOR REGISTRANT'S COMMON EQUITY,

RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES.

There were approximately 339 holders of record

of FRP Holdings, Inc. common stock, $.10 par value, as of December 31, 2020. The Company's common stock is traded on the Nasdaq

Stock Market (Symbol FRPH).

Price Range of Common Stock. Information

concerning stock prices is included under the caption "Quarterly Results" on page 9 of the Company's 2020 Annual Report

to Shareholders, and such information is incorporated herein by reference.

Dividends. The Company has not paid

a cash dividend in the past and it is the present policy of the Board of Directors not to pay cash dividends. Information concerning

restrictions on the payment of cash dividends is included in Note 4 to the consolidated financial statements included in the accompanying

2020 Annual Report to Shareholders, and such information is incorporated herein by reference.

Securities Authorized for Issuance Under

Equity Compensation Plans. Information regarding securities authorized for issuance under equity compensation plans is included

in Item 12 of Part III of this Annual Report on Form 10-K, and such information is incorporated herein by reference.

Purchases of Equity Securities by the Issuer

and Affiliated Purchasers

(c)

Total

Number of

Shares (d)

Purchased Approximate

(a) As Part of Dollar Value of

Total (b) Publicly Shares that May

Number of Average Announced Yet Be Purchased

Shares Price Paid Plans or Under the Plans

Period Purchased per Share Programs or Programs (1)

October 1

Through

November 1

Through

December 1

Through

(1) On February 4, 2015, the Board

of Directors authorized management to expend up to $5,000,000 to repurchase shares of the Company’s common stock from time

to time as opportunities arise. On December 5, 2018, the Board of Directors approved a $10,000,000 increase in the Company’s

stock repurchase authorization. On August 5, 2019, the Board of Directors approved a $10,000,000 increase in the Company’s

stock repurchase authorization. On May 6, 2020, the Board of Directors approved a $10,000,000 increase in the Company’s stock

repurchase authorization. On August 26, 2020, the Board of Directors approved a $10,000,000 increase in the Company’s stock

repurchase authorization.

Item 6. SELECTED FINANCIAL DATA.

Information required in response to this Item

6 is included under the caption "Five Year Summary" on page 9 of the Company's 2020 Annual Report to Shareholders and

such information is incorporated herein by reference.

Item 7. MANAGEMENT'S DISCUSSION AND ANALYSIS

OF FINANCIAL CONDITION AND RESULTS OF OPERATION.

Information required in response to Item 7

is included under the caption "Management’s Discussion and Analysis of Financial Condition and Results of Operation"

on pages 10 through 21 of the Company’s 2020 Annual Report to Shareholders, and such information is incorporated herein by

reference.

Item 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES

ABOUT MARKET RISK.

Interest Rate Risk - We are exposed

to the impact of interest rate changes through our variable-rate borrowings under our Credit Agreement with Wells Fargo.

Under the Wells Fargo Credit Agreement, the

applicable margin for borrowings at December 31, 2020 was Daily 1 Month LIBOR plus 1.0%. The applicable margin for such borrowings

will be increased in the event that our debt to capitalization ratio as calculated under the Wells Fargo Credit Agreement Facility

exceeds a target level.

The Company did not have any variable rate

debt outstanding at December 31, 2020, so a sensitivity analysis was not performed to determine the impact of hypothetical changes

in interest rates on the Company’s results of operations and cash flows.

For our debt instruments with variable interest

rates, changes in interest rates affect the amount of interest expense incurred. The following table provides information about

the Company’s long-term debt and variable rate debt outstanding at December 31, 2020 (dollars in thousands):

Source: SEC EDGAR (public domain) · 10-K for the period ended 2020-12-31, filed 2021-03-19 · accession 0000844059-21-000008

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