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Comstock Holding Companies, Inc. – ‘10-K’ for 12/31/23 – ‘EX-23.1’

On:  Thursday, 3/21/24, at 4:21pm ET   ·   For:  12/31/23   ·   Accession #:  1299969-24-10   ·   File #:  1-32375

Previous ‘10-K’:  ‘10-K/A’ on 2/7/24 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   18 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 3/21/24  Comstock Holding Companies, Inc.  10-K       12/31/23   83:12M

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   1.14M 
 2: EX-10.25    Material Contract                                   HTML     65K 
 3: EX-10.26    Material Contract                                   HTML     28K 
 4: EX-21.1     Subsidiaries List                                   HTML     26K 
 5: EX-23.1     Consent of Expert or Counsel                        HTML     22K 
 9: EX-97       Clawback Policy re: Recovery of Erroneously         HTML     26K 
                Awarded Compensation                                             
 6: EX-31.1     Certification -- §302 - SOA'02                      HTML     28K 
 7: EX-31.2     Certification -- §302 - SOA'02                      HTML     27K 
 8: EX-32.1     Certification -- §906 - SOA'02                      HTML     25K 
15: R1          Cover                                               HTML     95K 
16: R2          Audit Information                                   HTML     28K 
17: R3          Consolidated Balance Sheets                         HTML    130K 
18: R4          Consolidated Balance Sheets (Parenthetical)         HTML     49K 
19: R5          Consolidated Statements of Operations               HTML    138K 
20: R6          Consolidated Statements of Changes in               HTML     65K 
                Stockholders' Equity                                             
21: R7          Consolidated Statements of Cash Flows               HTML    123K 
22: R8          Company Overview                                    HTML     28K 
23: R9          Summary of Significant Accounting Policies          HTML     71K 
24: R10         Discontinued Operations                             HTML     38K 
25: R11         Fixed Assets & Intangible Assets                    HTML     36K 
26: R12         Investments in Real Estate Ventures                 HTML     61K 
27: R13         Leases                                              HTML     44K 
28: R14         Debt                                                HTML     29K 
29: R15         Commitments and Contingencies                       HTML     27K 
30: R16         Fair Value Disclosures                              HTML     28K 
31: R17         Stockholders' Equity                                HTML     55K 
32: R18         Revenue                                             HTML     52K 
33: R19         Income Tax                                          HTML     72K 
34: R20         Net Income (Loss) Per Share                         HTML     55K 
35: R21         Related Party Transactions                          HTML     60K 
36: R22         Employee Benefit Plans                              HTML     28K 
37: R23         Summary of Significant Accounting Policies          HTML    115K 
                (Policies)                                                       
38: R24         Summary of Significant Accounting Policies          HTML     29K 
                (Tables)                                                         
39: R25         Discontinued Operations (Tables)                    HTML     40K 
40: R26         Fixed Assets & Intangible Assets (Tables)           HTML     35K 
41: R27         Investments in Real Estate Ventures (Tables)        HTML     57K 
42: R28         Leases (Tables)                                     HTML     45K 
43: R29         Stockholders' Equity (Tables)                       HTML     48K 
44: R30         Revenue (Tables)                                    HTML     49K 
45: R31         Income Tax (Tables)                                 HTML     71K 
46: R32         Net Income (Loss) Per Share (Tables)                HTML     57K 
47: R33         Related Party Transactions (Tables)                 HTML     42K 
48: R34         Company Overview (Details)                          HTML     30K 
49: R35         Summary of Significant Accounting Policies -        HTML     38K 
                Narrative (Detail)                                               
50: R36         Summary of Significant Accounting Policies - Fixed  HTML     35K 
                Assets are Carried at Cost Less Accumulated                      
                Depreciation (Detail)                                            
51: R37         Discontinued Operations - Narrative (Details)       HTML     39K 
52: R38         Discontinued Operations - Summary of Operating      HTML     48K 
                Results of Discontinued Operations Reflected on                  
                Consolidated Statement of Operations (Details)                   
53: R39         Fixed Assets & Intangible Assets - Fixed Assets     HTML     40K 
                are Carried at Cost Less Accumulated Depreciation                
                (Detail)                                                         
54: R40         Fixed Assets & Intangible Assets - Additional       HTML     28K 
                Information (Detail)                                             
55: R41         Investments in Real Estate Ventures - Schedule of   HTML     49K 
                Equity Method Investments, Group of Investment                   
                Consolidated Balance Sheet at Fair Value (Details)               
56: R42         Investments in Real Estate Ventures - Narrative     HTML     61K 
                (Detail)                                                         
57: R43         Investments in Real Estate Ventures - Schedule of   HTML     35K 
                Investments in Real Estate Ventures (Detail)                     
58: R44         Investments in Real Estate Ventures - Summarized    HTML     51K 
                Financial Information for Unconsolidated Joint                   
                Venture (Details)                                                
59: R45         Leases - Additional Information (Detail)            HTML     33K 
60: R46         Leases - Schedule of Lease Cost and Cash Flow       HTML     30K 
                Information (Details)                                            
61: R47         Leases - Supplemental Cash Flow Information         HTML     25K 
                (Details)                                                        
62: R48         Leases - Schedule of Maturities of lease            HTML     42K 
                liabilities (Detail)                                             
63: R49         Debt (Details)                                      HTML     43K 
64: R50         Stockholders' Equity - Additional Information       HTML     93K 
                (Detail)                                                         
65: R51         Stockholders' Equity - Summary of Company's         HTML     48K 
                Restricted Share Activity (Detail)                               
66: R52         Stockholders' Equity - Summary Information about    HTML     65K 
                Stock Option Activity (Detail)                                   
67: R53         Revenue - Summary of Revenues from Contracts with   HTML     47K 
                Customers Disaggregated by Categories (Detail)                   
68: R54         Revenue - Narrative (Details)                       HTML     24K 
69: R55         Income Tax - Schedule of Income Tax Provision for   HTML     47K 
                Continuing Operations (Detail)                                   
70: R56         Income Tax - Reconciliation of Statutory Federal    HTML     41K 
                Income Tax Rate (Detail)                                         
71: R57         Income Tax - Additional Information (Detail)        HTML     29K 
72: R58         Income Tax - Components of Deferred Tax Assets and  HTML     50K 
                Liabilities (Detail)                                             
73: R59         Net Income (Loss) Per Share - Summary of Earnings   HTML     93K 
                Per Share, Basic and Diluted (Details)                           
74: R60         Net Income (Loss) Per Share - Summary of Shares     HTML     34K 
                Equivalents Excluded from Continued Operations                   
                Dilutive Share Computation (Detail)                              
75: R61         Related Party Transactions - Narrative (Detail)     HTML     95K 
76: R62         Related Party Transactions - Schedule of Market     HTML     61K 
                Rate Fee (Details)                                               
77: R63         Related Party Transactions - Schedule of            HTML     54K 
                Supplemental Fees (Details)                                      
78: R64         Employee Benefit Plans - Narrative (Details)        HTML     39K 
80: XML         IDEA XML File -- Filing Summary                      XML    141K 
83: XML         XBRL Instance -- chci-20231231_htm                   XML   1.23M 
79: EXCEL       IDEA Workbook of Financial Report Info              XLSX    142K 
11: EX-101.CAL  XBRL Calculations -- chci-20231231_cal               XML    201K 
12: EX-101.DEF  XBRL Definitions -- chci-20231231_def                XML    637K 
13: EX-101.LAB  XBRL Labels -- chci-20231231_lab                     XML   1.50M 
14: EX-101.PRE  XBRL Presentations -- chci-20231231_pre              XML    992K 
10: EX-101.SCH  XBRL Schema -- chci-20231231                         XSD    175K 
81: JSON        XBRL Instance as JSON Data -- MetaLinks              465±   705K 
82: ZIP         XBRL Zipped Folder -- 0001299969-24-000010-xbrl      Zip    368K 


‘EX-23.1’   —   Consent of Expert or Counsel


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Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We have issued our report dated March 21, 2024, with respect to the consolidated financial statements included in the Annual Report of Comstock Holding Companies, Inc. on Form 10-K for the year ended December 31, 2023. We consent to the incorporation by reference of said report in the Registration Statements of Comstock Holding Companies, Inc. on Forms S-8 (File No.’s 333-123709, 333-182838, and 333-230780).


/s/ GRANT THORNTON LLP
Arlington, Virginia
March 21, 2024


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/21/248-K
For Period end:12/31/23
 List all Filings 


18 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/15/22  Comstock Holding Companies, Inc.  10-Q        6/30/22   67:20M
 5/16/22  Comstock Holding Companies, Inc.  10-Q        3/31/22   63:48M
 3/31/22  Comstock Holding Companies, Inc.  10-K       12/31/21   85:18M
 3/31/21  Comstock Holding Companies, Inc.  10-K       12/31/20  104:39M
 8/14/20  Comstock Holding Companies, Inc.  10-Q        6/30/20   91:8.4M
 5/28/20  Comstock Holding Companies, Inc.  10-Q        3/31/20   87:6.5M                                   ActiveDisclosure/FA
 4/15/20  Comstock Holding Companies, Inc.  10-K       12/31/19  109:12M                                    ActiveDisclosure/FA
 2/19/19  Comstock Holding Companies, Inc.  8-K:5,9     2/12/19    3:84K                                    ActiveDisclosure/FA
 1/22/19  Comstock Holding Companies, Inc.  DEF 14A     2/12/19    1:911K                                   ActiveDisclosure/FA
11/16/17  Comstock Holding Companies, Inc.  10-Q        9/30/17   77:4.2M                                   Donnelley … Solutions/FA
 3/28/17  Comstock Holding Companies, Inc.  8-K:1,3,5,8 3/22/17    3:88K                                    Donnelley … Solutions/FA
11/14/16  Comstock Holding Companies, Inc.  10-Q        9/30/16   78:4.3M                                   Donnelley … Solutions/FA
11/16/15  Comstock Holding Companies, Inc.  10-Q        9/30/15   75:3.9M                                   Donnelley … Solutions/FA
 4/15/15  Comstock Holding Companies, Inc.  10-K       12/31/14   99:7.2M                                   Donnelley … Solutions/FA
 3/27/15  Comstock Holding Companies, Inc.  8-K:1,3,5,9 3/26/15    4:349K                                   Donnelley … Solutions/FA
 3/31/05  Comstock Holding Companies, Inc.  10-K       12/31/04   20:3.9M                                   Toppan Merrill/FA
12/09/04  Comstock Holding Companies, Inc.  S-1/A                  3:1.9M                                   Toppan Merrill-FA
12/07/04  Comstock Holding Companies, Inc.  S-1/A                 23:1M                                     Toppan Merrill-FA
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Filing Submission 0001299969-24-000010   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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