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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 2021-12-31

← all FRPH documents
filed 2022-03-30 · 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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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

Securities registered pursuant to Section 12(b) of the Act:

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(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 28, 2022 was 9,431,994.

The aggregate market value of the shares of Common Stock held by non-affiliates of the registrant as of June 30, 2021, the last day

of business of our most recently completed second fiscal quarter, was $413,410,236.

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. 2021 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, 2022 are incorporated by reference in Part III.

FRP HOLDINGS, INC.

FORM 10-K

FOR THE FISCAL YEAR ENDED DECEMBER 31, 2021

TABLE OF CONTENTS

Page

PART I

Item 1. Business 5

Item 1A. Risk Factors 6

Item 1B. Unresolved Staff Comments 12

Item 2. Properties 13

Item 3. Legal Proceedings 17

Item 4. Mine Safety Disclosures 17

PART II

Item 6. [Reserved] 18

Item 7A. Quantitative and Qualitative Disclosures about Market Risk 19

Item 8. Financial Statements and Supplementary Data 19

Item 9A. Controls and Procedures 19

Item 9B. Other Information 20

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 20

PART III

Item 10. Directors, Executive Officers and Corporate Governance 21

Item 11. Executive Compensation 21

Item 14. Principal Accounting Fees and Services 22

PART IV

Signatures 23

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 flexible warehouse/office facilities in the Baltimore-Washington-Northern Virginia area; demand

for apartments in Washington D.C., Richmond, Virginia and Greenville, South Carolina; 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”), (iii) 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

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 which was placed in service on April 1, 2019. During the fourth quarter

of 2021 we completed construction on two buildings in our Hollander Business Park. These assets are now a part of the Asset

Management Segment. 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 32 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 includes joint

ventures which own, lease and manage buildings that have met our initial lease up criteria. 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 23.0% of the Company’s consolidated revenues in 2021. 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 2021 Annual Report to

Shareholders, which is incorporated herein by reference.

Impact of the COVID-19 Pandemic. We have

continued operations throughout the pandemic and have made every effort to act in accordance with national, state, and local regulations

and guidelines. During 2020, Dock 79 and The Maren most directly suffered the impacts to our business from the pandemic due to our retail

tenants being unable to operate at capacity, the lack of attendance at the Washington Nationals baseball park and the rent freeze imposed

by the District. In 2021, the Delta and Omicron variants of the virus impacted our businesses, but because of the vaccine and efforts

to reopen the economy, while still affected, they were not impacted to the extent that they were in 2020. It is possible that this version

of the virus and its succeeding variants may impact our ability to lease retail spaces in Washington, D.C. and Greenville. We expect our

business to be affected by the pandemic for as long as government intervention and regulation is required to combat the threat.

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.

Human Capital. The Company employed 14 people

and was provided services by three executive officers under a related party agreement at December 31, 2021. Our small but dedicated workforce

has extraordinarily low turnover, and the average tenure of our employee is 11.74 years. We are committed to an inclusive and diverse

culture and do not tolerate any sort of discrimination. We maintain a whistleblower hotline allowing employees to report complaints on

an anonymous basis.

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.

The financial performance of our stabilized mixed-use

properties in Washington, D.C. 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. (through December 31, 2021), and the lack of fan attendance at the Washington

Nationals baseball park in 2020. At this time, the Company is not certain the degree to which these factors will continue to impact Dock

79, The Maren. and Bryant Street, which could 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

due to ongoing supply chain disruptions.

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 resulting from factors outside of our control

could adversely affect our operation. Such a downturn could be triggered by such factors as the downsizing or relocation of government

jobs, increased work from home opportunities, crime or acts of terrorism. 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

Phases III and IV of the 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.

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.

Our operations could be adversely affected by climate

change and climate change regulations.

Climate change presents an array of risks to real

estate companies due to sea level rise, flooding, extreme weather, stronger storms and human migration. [We have accounted for the risk

of flooding and sea level rise in the design of our Riverfront on the Anacostia development.] Future developments, including potential

“second life” uses of our mining properties, could be impacted by these factors and the impacts that they have

on human behavior.

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, 2021, we had outstanding non-recourse mortgage indebtedness of $180,070,000, secured by developed real

estate properties having a carrying value of $263,214,000. 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 June 30, 2023. We will 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 our investments U.S. Treasury

debt.

As of December 31, 2021, the Company had total investments

of $24,926,000 in U.S Treasury Notes which mature in late 2023. 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 Notes prior to maturity.

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, supply chain disruptions, 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, 2021, our Chief Executive Officer,

John D. Baker, II beneficially owned approximately 14.9% of the outstanding shares of our common stock (79.4% 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 20.9% 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.

Institutional investor focus on environmental,

social and governance issues may impact our stock price.

Many large institutional investors focus on sustainability

in managing investment risks, portfolio design and dealing with companies in which the invest. This focus extends to climate change and

the plan for transitioning to a net-zero economy, diversity and inclusion and other human resource matters, and social and governance

issues and corporate social responsibility. While we are proud of the returns to shareholders and our sustainable practices in construction

and environmental management, we recognize our responsibility to focus on these key issues that impact our long-term sustainability. Our

failure to demonstrate this commitment could dissuade institutional investors from holding our stock, which would result in downward pressure

on our stock price.

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,

2021, the Asset Management Segment owned four 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 267,737 square feet which are 81.0% occupied and 100.0% leased. The property is subject

to commercial leases with various tenants.

4) Hollander 95 Business Park in Baltimore City, Maryland

consists of two buildings totaling 145,590 square feet that were completed in the fourth quarter of 2021 and are 29.1% leased.

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.

Introduction.

Pursuant to amendments to Regulation S-K of the Securities

Act of 1933 (“Regulation S-K”) adopted by the Securities and Exchange Commission in 2018, effective for fiscal years beginning

on or after January 1, 2021, registrants with material mining operations must disclose certain information in their Securities and Exchange

Act filings concerning mineral resources and mineral reserves, in accordance with to Subpart 1300 of Regulation S-K. This section of

Item 2 provides summary information about our overall portfolio of mining royalty properties.

Our mining leases do not require tenants to furnish

technical report summaries that meet the requirements of Rule 1302, and the Company does not otherwise have access to the technical data

required to determine precise amounts of each class of mineral resource or probable or proven resources. In accordance with Rule 1303(a)(3),

the Company is providing all required information in its possession or which it

can obtain without incurring an unreasonable burden or expense.

The Company periodically engages consultants to examine reserve estimates

and geological studies conducted by tenants and their industry professionals.

Locations. The following map presents

the locations of the Company’s mining properties, which are discussed by segment (as reported in the Company’s financial statements)

below:

Mining Properties. The Company owns

a fee simple interest in 13 open pit aggregates quarries located in Florida, Georgia and Virginia, which comprise approximately 15,000

total acres. The Company’s quarries are subject to mining leases with various tenants, including Vulcan Materials, Martin Marietta,

Cemex, Argos, and The Concrete Company. Aggregates consist of crushed stone, sand, gravel, fill dirt, limestone and calcium and are used

primarily in construction applications.

Nine of the Company’s quarries (located in Grandin,

FL, Fort Myers, FL, Keuka, FL, Newberry, FL, Astatula, FL, Columbus, GA, Macon, GA, Tyrone, GA, and Manassas, VA; comprising 12,649 acres

in the aggregate) are currently being mined, and four of the Company’s quarries (located in Marion County, FL, Lake Louisa, FL,

and Lake Sand, FL and Forest Park, GA; comprising 2,452 acres in the aggregate) are leased but are not currently being mined. Our typical

mining lease requires the tenant to pay the Company a royalty based on the number of tons of mined materials sold from our mining property

during a given fiscal year multiplied by a percentage of the average annual sales price per ton sold. In certain locations, typically

where the reserves on the property have been depleted but the tenant still has a need for the leased land, we collect a minimum annual

rental amount. In the fiscal years ended December 31, 2021, 2020 and 2019, aggregate tons sold with respect to the Company’s mining

properties were approximately 7,575,000, 8,206,000 and 7,815,000, respectively.

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 March 2023.

Brooksville Joint Venture. Additionally,

through a joint venture with Vulcan Materials, the Company owns a 50% interest in 4,280 acres of mixed-use property in Brooksville, Florida,

a portion of which comprises an aggregates quarry that is mined by Vulcan Materials. The Company entered into the joint venture in 2006

for the purpose of jointly owning and developing the land 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. 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. In the fiscal years ended December 31, 2021, 2020, and 2019, aggregate tons sold were

approximately 280,000, 285,000 and 295,000, respectively.

Other Properties. The Company also owns

an additional 107 acres of investment property in Brooksville, Florida.

Development Segment – Warehouse/Office Land.

At December 31, 2021, this segment owned the following

future development parcels:

Development Segment – Land Held for Investment

or Sale.

At December 31, 2021, this segment owned the following

development parcels:

Stabilized Joint Venture Segment.

At December 31, 2021, this segment owned the following

stabilized joint ventures:

Item 3. LEGAL PROCEEDINGS.

None.

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 333 holders of record of

FRP Holdings, Inc. common stock, $.10 par value, as of December 31, 2021. 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 2021 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 2021 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

Total

Number of

Shares

Purchased Approximate

As Part of Dollar Value of

Total 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)

Total — $ — —

(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. [RESERVED]

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 2021 Annual Report to Shareholders, and such information is incorporated herein by reference.

Item 7.A 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, 2021 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, 2021, 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 presents the principal cash flow payments

associated with our outstanding debt by year, weighted average interest rates on debt outstanding each year-end, and fair value of total

debt as of December 31, 2021 (dollars in thousands):

Item 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY

DATA.

Information required in response to this Item 8 is

included under the caption "Quarterly Results" on page 9 and on pages 22 through 41 of the Company's 2021 Annual Report to Shareholders.

Such information is incorporated herein by reference.

Source: SEC EDGAR (public domain) · 10-K for the period ended 2021-12-31, filed 2022-03-30 · accession 0000844059-22-000007

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