UMH PROPERTIES, INC.

CIK 752642 UMH·Real Estate Investment Trusts · All EDGAR filings ↗

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2026-05-29 Finance chief departure 8-K
2026-06-09 SEC comment letter CORRESP +11d

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SEC comment letter Filing comparison 2026-06-09

UMH PROPERTIES, INC. responded to SEC staff comments on segment reporting

Letter dated 2026-05-04; published on EDGAR 2026-06-09 — the SEC releases comment letters only after the review closes.

Please revise your financial statement footnote disclosures to provide all segment information required under ASU 2023-07 and ASC 280-10-50. We remind you that the guidance in ASC 280-10-50-20 indicates that all public entities are subject to these disclosure requirements, including those with a single reportable segment. Response: ASU 2023-07 updates ASC 280-10-50 and states that all public entities, including…

Evidence

Cited sections: Note 1 - Organization, page 72
Direction: company to staff
Letter dated: 2026-05-04
Published on edgar: 2026-06-09
Reviewing: UMH Properties, Inc. Form 10-K for the year ended December 31, 2025 Form 8-K filed February 25, 2026 File No. 001-12690 Dear Ms. Kim and Mr. Esquivel: UMH Prope
Source: Company response to SEC staff (CORRESP)
Topics: Segment reporting, MD&A, Non-GAAP measures
Why: SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

SEC comment letter Filing comparison 2026-06-09

UMH PROPERTIES, INC. responded to SEC staff comments on segment reporting

Letter dated 2026-05-08; published on EDGAR 2026-06-09 — the SEC releases comment letters only after the review closes.

We note from your response to our prior comment 1 that management views the company as a single segment. Please clarify if this single segment is managed on a consolidated basis. If you determine the company has a single segment that is managed on a consolidated basis, please revise your disclosure to report consolidated net income or loss, as reported on your consolidated statement of income (loss), as the required…

Evidence

Cited sections: Note 1 - Organization, page 72
Direction: company to staff
Letter dated: 2026-05-08
Published on edgar: 2026-06-09
Reviewing: UMH Properties, Inc. Form 10-K for the year ended December 31, 2025 Response dated May 4, 2026 File No. 001-12690 Dear Ms. Kim and Mr. Esquivel: UMH Properties,
Source: Company response to SEC staff (CORRESP)
Topics: Segment reporting, MD&A
Why: SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

SEC comment letter Filing comparison 2026-06-09

SEC staff questioned UMH PROPERTIES, INC.'s accounting for segment reporting

Letter dated 2026-04-29; published on EDGAR 2026-06-09 — the SEC releases comment letters only after the review closes.

Please revise your financial statement footnote disclosures to provide all segment information required under ASU 2023‑07 and ASC 280‑10‑50. We remind you that the guidance in ASC 280‑10‑50‑20 indicates that all public entities are subject to these disclosure requirements, including those with a single reportable segment. Form 8-K filed February 25, 2026 General In your earnings release, you disclose full year 2026…

Evidence

Cited sections: Note 1 - Organization, page 72
Direction: staff to company
Letter dated: 2026-04-29
Published on edgar: 2026-06-09
Reviewing: UMH Properties, Inc. Form 10-K for the Year Ended December 31, 2025 Form 8-K filed February 25, 2026 File No. 001-12690 Dear Anna T. Chew: We have limited our r
Source: SEC staff comment letter (UPLOAD)
Topics: Segment reporting, Non-GAAP measures
Why: SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

SEC comment letter Filing comparison 2026-06-09

SEC staff questioned UMH PROPERTIES, INC.'s accounting for segment reporting

Letter dated 2026-05-07; published on EDGAR 2026-06-09 — the SEC releases comment letters only after the review closes.

We note from your response to our prior comment 1 that management views the company as a single segment. Please clarify if this single segment is managed on a consolidated basis. If you determine the company has a single segment that is managed on a consolidated basis, please revise your disclosure to report consolidated net income or loss, as reported on your consolidated statement of income (loss), as the required…

Evidence

Cited sections: Note 1 - Organization, page 72
Direction: staff to company
Letter dated: 2026-05-07
Published on edgar: 2026-06-09
Reviewing: UMH Properties, Inc. Form 10-K for the Year Ended December 31, 2025 Response dated May 4, 2026 File No. 001-12690 Dear Anna T. Chew: We have reviewed your May 4
Source: SEC staff comment letter (UPLOAD)
Topics: Segment reporting
Why: SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

Finance chief departure Filing comparison 2026-05-29

UMH PROPERTIES, INC.'s Chief Financial Officer departed and a successor was named

Evidence

Interim only: No
Item code: 5.02
Item title: Departure of Directors or Certain Officers
Role: Chief Financial Officer
Severity: normal
Source: SEC 8-K item code
Successor named: Yes
Why: The company's chief financial or accounting officer departed, disclosed under 8-K Item 5.02.

Source filing ↗