16. LEASES

 

The Trust has operating leases for its corporate offices in Phoenix, Arizona and land leased in Albuquerque, New Mexico. The Trust’s corporate office lease is month to month. All leases are non-cancelable.

 

Operating Leases

 

The Trust holds a month to month office lease agreement with Northpoint Properties for a commercial office lease at 1730 E Northern Ave, Suite 122, Phoenix, Arizona 85020. Base monthly rent is $4,318. The Trust also pays electricity and applicable sales tax.

 

The Trust’s Albuquerque Hotel is subject to non-cancelable ground lease. The Albuquerque Hotel non-cancelable ground lease expires in 2058.

 

 

The Trust’s Operating Lease costs recognized in the consolidated statement of operations for the year ended January 31, 2025 consist of the following:

  

   For the Year Ended 
   January 31, 2025 
Operating Lease Costs:     
Operating lease cost*   145,563 

 

Supplemental cash flow information is as follows:

   For the Year Ended 
   January 31, 2025 
     
Cash paid for amounts included in the measurement of lease liabilities:     
Operating cash flows from operating leases  $(4,601)
      
Lease obligations:     
Operating leases, net  $2,229,807 
Long-term obligations  $2,202,995 

 

Weighted average remaining lease terms and discount rates were as follows:

 

Weighted average remaining lease term (years)  January 31, 2025 
Operating leases   31 
      
Weighted average discount rate   4.85%
Operating leases     

 

The aggregate annual lease obligations at January 31, 2025 are as follows:

 

 

For the Years Ending January 31,    
2026   134,367 
2027   134,379 
2028   134,391 
2029   134,403 
2030   134,403 
Thereafter   3,858,452 
Total minimum lease payments  $4,530,395 
Less: amount representing interest   2,300,588 
Total present value of minimum payments   2,229,807 
Less: current portion  $26,812 
Long term portion of operating lease liability   2,202,995 

  

 

Historical Timeline

Fiscal YearFiled
2025May 1, 2025Showing above
2024Apr 8, 2024
2023May 2, 2023
2022May 27, 2022
2021May 17, 2021

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.