Form 10-Q for period ended January 31, 2013

0000012779-13-000012.txt : 20130318 0000012779-13-000012.hdr.sgml : 20130318 20130318104944 ACCESSION NUMBER: 0000012779-13-000012 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20130131 FILED AS OF DATE: 20130318 DATE AS OF CHANGE: 20130318 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BLUE RIDGE REAL ESTATE CO CENTRAL INDEX KEY: 0000012779 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 240854342 STATE OF INCORPORATION: PA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-02844 FILM NUMBER: 13696424 BUSINESS ADDRESS: STREET 1: PO BOX 707 STREET 2: ROUTE 940 AND MOSEYWOOD RD CITY: BLAKESLEE STATE: PA ZIP: 18610 BUSINESS PHONE: 5704438433 MAIL ADDRESS: STREET 1: PO BOX 707 STREET 2: ROUTE 940 AND MOSEYWOOD RD CITY: BLAKESLEE STATE: PA ZIP: 18610 10-Q 1 blueridgeform10q1stqtr2013.htm FORM 10Q FOR PERIOD ENDED JANUARY 31, 2013 Form 10-Q for period ended January 31, 2013

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(X) QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended January 31, 2013

( ) TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

Commission File No.: Blue Ridge 0-28-44

Big Boulder 0-28-43

BLUE RIDGE REAL ESTATE COMPANY

BIG BOULDER CORPORATION

(exact name of Registrants as specified in their charters)

State or other jurisdiction of incorporation or organization: Pennsylvania

I.R.S. Employer Identification Number: 24-0854342 (Blue Ridge)

24-0822326 (Big Boulder)

Address of principal executive office: Route 940 and Moseywood Rd, Blakeslee, Pennsylvania

Zip Code: 18610

Registrants’ telephone number, including area code: (570) 443-8433

Indicate by check mark whether the registrants (1) have 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 period that the registrants were required to file such reports) and (2) have been subject to such filing requirements for the past 90 days.

x YES o NO

Indicate by check mark whether the registrants have submitted electronically and posted on their corporate Web sites, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrants were required to submit and post such files).

x YES o NO

Indicate by check mark whether the registrants are large accelerated filers, accelerated filers, non-accelerated filers or smaller reporting companies. See definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large Accelerated filer o

Accelerated Filer o

Non-Accelerated filer x (Do not check if smaller reporting company)

Smaller reporting company o

Indicate by check mark whether the registrants are shell companies (as defined in Rule 12b-2 of the Exchange Act).

o YES x NO

The number of shares of the registrants’ common stock outstanding as of the close of business on March 15, 2013 was 2,450,424 shares.*

*Under a Security Combination Agreement between Blue Ridge Real Estate Company ("Blue Ridge") and Big Boulder Corporation ("Big Boulder") (together, the "Companies") and under the by-laws of the Companies, shares of the Companies are combined in unit certificates, each certificate representing the same number of shares of each of the Companies. Shares of each Company may be transferred only together with an equal number of shares of the other Company. For this reason, a combined Blue Ridge/Big Boulder Form 10-Q is being filed. Except as otherwise indicated in this Quarterly Report on Form 10-Q, all information applies to both Companies.

INDEX

Page No.

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

Combined Balance Sheets –

January 31, 2013 (Unaudited) and October 31, 2012

Combined Statements of Operations (Unaudited) –

Three Months ended January 31, 2013 and 2012

Combined Statements of Comprehensive Loss (Unaudited) –

Three Months ended January 31, 2013 and 2012

Combined Statement of Changes in Shareholders’ Equity (Unaudited) –

Three months ended January 31, 2013

Combined Statements of Cash Flows (Unaudited) –

Three Months Ended January 31, 2013 and 2012

Notes to Combined Financial Statements (Unaudited)

Item 2. Management's Discussion and Analysis of Financial Condition

and Results of Operations

Item 3. Quantitative and Qualitative Disclosures About Market Risk

Item 4. Controls and Procedures

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

Item 1A. Risk Factors

Item 4. Mine Safety Disclosures

Item 6. Exhibits

PART I – FINANCIAL INFORMATION

Item 1. FINANCIAL STATEMENTS

BLUE RIDGE REAL ESTATE COMPANY and SUBSIDIARIES

BIG BOULDER CORPORATION and SUBSIDIARIES

COMBINED BALANCE SHEETS


	(UNAUDITED)
ASSETS	01/31/13	10/31/12
Land and land development costs (3,011 and 3,012 acres per land ledger)	$20,325,604	$20,352,066
Land improvements, buildings and equipment, net	20,271,488	21,043,068
Land held for investment (10,404 acres per land ledger)	6,848,390	6,848,390
Long-lived assets held for sale (377 acres per land ledger)	494,323	846,174
Cash and cash equivalents	419,353	497,409
Cash held in escrow	179,558	205,493
Prepaid expenses and other assets	271,592	468,828
Accounts receivable and mortgages receivable	106,238	143,382
Assets of discontinued operations (1 acre per land ledger)	166,682	166,682
Total assets	$49,083,228	$50,571,492

LIABILITIES AND SHAREHOLDERS’ EQUITY
LIABILITIES:
Debt	$16,709,235	$16,880,416
Accounts payable	219,679	140,956
Accrued liabilities	205,388	311,097
Deferred income	148,644	695,981
Accumulated deferred income taxes	188,633	481,633
Accrued pension expense	4,360,788	4,240,964
Total liabilities	21,832,367	22,751,047
COMBINED SHAREHOLDERS’ EQUITY:
Capital stock, without par value, stated value $0.30 per combined share, Blue Ridge and Big Boulder each authorized 3,000,000 shares, each issued 2,732,442 shares	819,731	819,731
Capital in excess of stated value	19,829,475	19,829,475
Earnings retained in the business	11,634,241	12,203,825
Accumulated other comprehensive loss, defined benefit pension plan	(2,947,179)	(2,947,179)
Shareholders’ equity before capital stock in treasury	29,336,268	29,905,852
Less cost of 282,018 shares of capital stock in treasury	2,085,407	2,085,407
Total shareholders’ equity	27,250,861	27,820,445
Total liabilities and shareholders’ equity	$49,083,228	$50,571,492

See accompanying notes to unaudited combined financial statements.

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BLUE RIDGE REAL ESTATE COMPANY and SUBSIDIARIES

BIG BOULDER CORPORATION and SUBSIDIARIES

COMBINED STATEMENTS OF OPERATIONS


FOR THE THREE MONTHS ENDED JANUARY 31, 2013 and 2012
(UNAUDITED)
	2013	2012
Revenues:
Real estate management revenue	$229,061	$207,043
Land resource management revenue	454,674	952,585
Rental income revenue	436,925	448,222
Total revenues	1,120,660	1,607,850
Costs and expenses:
Real estate management costs	277,065	275,578
Land resource management costs	709,615	1,012,149
Rental income costs	225,094	232,407
General and administrative expense	513,197	534,469
Total costs and expenses	1,724,971	2,054,603
Operating loss from continuing operations	(604,311)	(446,753)

Other income and expense:
Interest and other income	2,229	2,738
Interest expense	(260,498)	(324,291)
Total other income and expense	(258,269)	(321,553)

Loss from continuing operations before income taxes	(862,580)	(768,306)

Credit for income taxes	(293,000)	(262,000)

Net loss before discontinued operations	(569,580)	(506,306)

Discontinued operations (including $82 gain on disposals in 2012)	(4)	4,877

Provision for income taxes on discontinued operations	0	2,000

Net (loss) income from discontinued operations	(4)	2,877

Net loss	($569,584)	($503,429)

Loss per combined share:
Net loss before discontinued operations	($0.23)	($0.21)
Income (loss) from discontinued operations, net of tax	($0.00)	$0.00
Basic loss per weighted average combined share	($0.23)	($0.21)

See accompanying notes to unaudited combined financial statements.

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BLUE RIDGE REAL ESTATE COMPANY and SUBSIDIARIES

BIG BOULDER CORPORATION and SUBSIDIARIES

COMBINED STATEMENTS OF COMPREHENSIVE LOSS

FOR THE THREE MONTHS ENDED JANUARY 31, 2013 and 2012

(UNAUDITED)


	2013	2012

Net loss	($569,584)	($503,429)

Other comprehensive loss, net of tax
Defined benefit pension
Deferred actuarial loss, net of deferred tax expense	0	0

Other comprehensive loss	0	0

Total comprehensive loss	($569,584)	($503,429)

See accompanying notes to unaudited combined financial statements.

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BLUE RIDGE REAL ESTATE COMPANY and SUBSIDIARIES

BIG BOULDER CORPORATION and SUBSIDIARIES

COMBINED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY

FOR THE THREE MONTHS ENDED JANUARY 31, 2013

(UNAUDITED)


	Capital Stock (1)		Capital in Excess of	Earnings Retained in	Accumulated Other Comprehensive	Capital Stock in
	Shares	Amount	Stated Par	the Business	Loss	Treasury (2)	Total
Balance, October 31, 2012	2,732,442	$819,731	$19,829,475	$12,203,825	($2,947,179)	($2,085,407)	$27,820,445
Net loss				(569,584)			(569,584)

Balance, January 31, 2013	2,732,442	$819,731	$19,829,475	$11,634,241	($2,947,179)	($2,085,407)	$ 27,250,861

(1) Capital stock, at stated value of $0.30 per combined share

(2) 282,018 combined shares held in treasury, at cost

See accompanying notes to unaudited combined financial statements.

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BLUE RIDGE REAL ESTATE COMPANY and SUBSIDIARIES

BIG BOULDER CORPORATION and SUBSIDIARIES

COMBINED STATEMENTS OF CASH FLOWS


FOR THE THREE MONTHS ENDED
JANUARY 31, 2013 and 2012
(UNAUDITED)	01/31/13	01/31/12
Cash Flows Provided By (Used In) Operating Activities:
Net loss	($569,584)	($503,429)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	291,211	318,342
Deferred income taxes	(293,000)	(260,000)
Gain on sale of assets	0	(9,402)
Changes in operating assets and liabilities:
Cash held in escrow	25,935	(150,711)
Accounts receivable and mortgages receivable	37,144	(257,283)
Prepaid expenses and other current assets	197,236	1,112,135
Land and land development costs	(3,932)	(5,414)
Long-lived assets held for sale	382,245	592,098
Accounts payable and accrued liabilities	92,838	(560,980)
Deferred revenue	(31,706)	(10,055)
Net cash provided by operating activities	128,387	265,301

Cash Flows Provided By (Used In) Investing Activities:
Proceeds from disposition of assets	0	2,095,552
Additions to properties	(35,262)	(44,318)
Payments received under direct financing lease arrangements	0	7,788,195
Net cash (used in) provided by investing activities	(35,262)	9,839,429

Cash Flows Provided By (Used In) Financing Activities:
Proceeds from debt	539,789	1,153,497
Payment of debt	(710,970)	(11,275,310)
Net cash used in financing activities	(171,181)	(10,121,813)
Net decrease in cash and cash equivalents	(78,056)	(17,083)
Cash and cash equivalents, beginning of period	497,409	377,158
Cash and cash equivalents, end of period	$419,353	$360,075

See accompanying notes to unaudited combined financial statements.

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NOTES TO UNAUDITED COMBINED FINANCIAL STATEMENTS

1. Basis of Combination

The accompanying unaudited combined financial statements include the accounts of Blue Ridge Real Estate Company and its wholly-owned subsidiaries (Northeast Land Company, Jack Frost Mountain Company, Boulder Creek Resort Company, Moseywood Construction Company, Jack Frost National Golf Course, Inc., Blue Ridge Acquisition Company, BRRE Holdings, Inc., Coursey Commons Shopping Center, LLC, Coursey Creek, LLC, Cobble Creek, LLC, Flower Fields Motel, LLC, Blue Ridge WNJ, LLC and Blue Ridge WMN, LLC) (collectively “Blue Ridge”) and Big Boulder Corporation and its wholly-owned subsidiaries (Lake Mountain Company and BBC Holdings, Inc.) (collectively “Big Boulder” and, together with Blue Ridge, the “Companies”).

The combined balance sheet as of October 31, 2012, which has been derived from audited financial statements, and the combined financial statements as of and for the three month periods ended January 31, 2013 and 2012, which are unaudited, are presented pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, these combined financial statements should be read in conjunction with the combined financial statements and notes thereto contained in the Companies’ 2012 Annual Report on Form 10-K. In the opinion of management, the accompanying combined financial statements reflect all adjustments (which are of a normal recurring nature) necessary for a fair statement of the results for the interim periods. All significant intercompany accounts and transactions are eliminated.

Due to intermittent revenues from land resource management, the results of operations for any interim period are not necessarily indicative of the results expected for the full fiscal year.

2. Significant Accounting Policies

Use of estimates and assumptions:

The preparation of financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. For example, unexpected changes in market conditions or a continued or further downturn in the economy could adversely affect actual results. Estimates are used in accounting for, among other things, land development costs, accounts and mortgages receivables, legal liability, insurance liability, depreciation, employee benefits, taxes, and contingencies. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the combined financial statements in the period in which the revisions are made.

Management believes that its accounting policies regarding revenue recognition, land development costs, long lived assets, deferred income and income taxes among others, affect its more significant judgments and estimates used in the preparation of its combined financial statements. For a description of these critical accounting policies and estimates, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations”. There were no significant changes in the Companies’ critical accounting policies or estimates since the Companies’ fiscal year ended October 31, 2012 (“Fiscal 2012”). Material subsequent events are evaluated and disclosed through the issuance date of this Quarterly Report on Form 10-Q.

Cash held in escrow:

Cash held in escrow consists of deposits held by the Companies for interest payments on lines of credit, golf course memberships and real estate transactions and other funds placed into escrow with a third party intermediary for the purpose of a tax deferred exchange under section 1031 of the Internal Revenue Code of 1986, as amended (the “IRC”).

Discontinued operations:

A component of the Companies is classified as a discontinued operation when (i) the operations and cash flows of the component of the Companies can be clearly distinguished and have been or will be eliminated from our ongoing operations; (ii) the component has either been disposed of or is classified as held for sale; and (iii)

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we will not have any significant continuing involvement in the operations of the component of the Companies after the disposal transactions. Significant judgments are involved in determining whether a component meets the criteria for discontinued operations reporting and the period in which these criteria are met.

If a component of the Companies is reported as a discontinued operation, the results of operations through the date of sale, including any gain or loss recognized on the disposition, are presented on a separate line of the statement of operations.

Reclassification

The Companies report the results of discontinued operations as a separate component of income on the combined statements of operations under the caption discontinued operations. As previously disclosed, this reporting presentation resulted in certain reclassifications of the 2012 financial statement amounts. Accordingly, certain amounts in the Fiscal 2012 combined financial statements have been reclassified to conform to the reclassified presentation.

New Accounting Pronouncements:

In January 2010, the FASB issued ASU No. 2010-06, “Fair Value Measurements and Disclosures (“Topic 820”): Improving Disclosures about Fair Value Measurements” (“ASU 2010-06”). ASU 2010-06 requires certain new disclosures and clarifies some existing disclosure requirements regarding fair value measurement as set forth in Accounting Standards Codification (“ASC”) Subtopic 820-10. ASU 2010-06 amends ASC Subtopic 820-10 to now require that (1) a reporting entity disclose separately the amounts of significant transfers in and out of Level 1 and Level 2 fair value measurements and describe the reasons for the transfers; (2) in the reconciliation for fair value measurements using significant unobservable inputs, a reporting entity present separately information about purchases, sales, issuances, and settlements, and (3) a reporting entity provide disclosures about the valuation techniques and inputs used to measure fair value for both recurring and nonrecurring fair value measurements. ASU 2010-06 is effective for interim and annual reporting periods beginning after December 15, 2009, except for the disclosures about purchases, sales, issuances, and settlements in the roll forward of activity in Level 3 fair value measurements. Those disclosures are effective for fiscal years beginning after December 15, 2010, and for interim periods within those fiscal years. The adoption of ASU No. 2010-06 did not have a material impact on the Companies’ combined financial statements.

In May 2011, the FASB issued Accounting Standards Update No. 2011-04, “Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS”, which clarifies several aspects of the guidance in ASU No. 2010-06 “Fair Value Measurements and Disclosures”. ASU 2011-04 is effective for interim and annual reporting periods beginning after December 15, 2011. The adoption of ASU No. 2011-04 did not have a material impact on the Companies combined financial statements.

In June 2011, the FASB issued Accounting Standards Update No. 2011-05, “Statement of Comprehensive Income” (“ASU 2011-05”), which requires entities to present net income and other comprehensive income in either a single continuous statement or in two separate, but consecutive, statements of net income and other comprehensive income. ASU 2011-05 was effective for the Companies’ fiscal year beginning November 1, 2012. In December 2011, the FASB issued Accounting Standards Update No. 2011-12 (ASU 2011-12) which is a deferral of the effective date for the amendments to the presentation of reclassifications of items out of accumulated other comprehensive income in Accounting Standards Update No. 2011-05 effective for fiscal years and interim periods within those years beginning after December 1, 2011. The adoption of this guidance, which relates to presentation only, did not have a material impact on the Companies’ combined financial statements.

In February 2013, the FASB issued ASU No. 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (ASU 2013-02), requires entities to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income, but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts an entity is required to cross reference to other disclosures required under U.S. GAAP that provide additional details about these amounts. ASU 2013-02 is effective for fiscal years beginning after December 15, 2012.

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3. Discontinued operations

On November 30, 2011, the Jack in the Box located in Wallisville, Texas was sold and as a result the operating activity for the three months ended January 31, 2012 is being reported as a discontinued operation. The operating results of Jack in the Box were previously reported in the Rental Operations of the combined statements of operations. At October 31, 2012, there were no remaining assets or liabilities related to Jack in the Box.

On December 15, 2011, the Jack Frost Mountain and Big Boulder ski areas were sold and as a result the operating activity for the three months ended January 31, 2012 is being reported as a discontinued operation. The operating results of the ski areas were previously reported in the Rental Operations of the combined statements of operations. At October 31, 2012, there were no remaining assets or liabilities related to the Jack Frost Mountain and Big Boulder ski areas.

On September 17, 2012, the Companies signed an agreement of sale regarding Lot 5 Maple Terrace located in Saylorsburg, PA. A deposit was received and the transaction is expected to close October 1, 2013. As a result operating activity for the property is being reported as discontinued operations for the three months periods ending January 31, 2013 and 2012. At January 31, 2013 and October 31, 2012, there were assets related to the Maple Terrace property totaling $166,682 included in assets of discontinued operations and there were no liabilities.

The combined assets and liabilities as of January 31, 2013 and October 31, 2012, and the results of operations of the properties, including interest expense incurred, classified as discontinued operations in three months ending January 31, 2013 and 2012, are summarized as follows:

BALANCE SHEET
1/31/13

10/31/12

ASSETS
Land improvements, buildings & equipment, net
$124,790

$124,790

Land held for investment, principally unimproved
42,892

41,892

Total assets of discontinued operations
$166,682

$166,682


STATEMENT OF OPERATIONS	1/31/13	1/31/12
Revenues:
Jack in the Box	$0	$10,971
Jack Frost Mountain Ski Area	0	5,097
Big Boulder Ski Area	0	5,097
Maple Terrace	3,750	5,750
Total Revenue	3,750	26,915

Expenses (excluding interest):
Jack in the Box	0	136
Jack Frost Mountain Ski Area	0	0
Big Boulder Ski Area	0	303
Maple Terrace	3,754	14,295
Total Expenses	3,754	14,734

Interest expense(calculated on debt related to the property):
Jack in the Box	0	7,386
Jack Frost Mountain Ski Area	0	0
Big Boulder Ski Area	0	0
Maple Terrace	0	0
Total Interest	0	7,386

Gain (Loss) on Disposal:
Jack in the Box	0	9,402
Jack Frost Mountain Ski Area	0	(4,803)
Big Boulder Ski Area	0	(4,517)
Maple Terrace	0	0
Total Gain on Disposal	0	82
Income (loss) from discontinued operations before income taxes	($4)	$4,877

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4. Segment Reporting

The Companies currently operate in two business segments, which consist of Real Estate Management / Rental Operations and Land Resource Management.

5. Income Taxes

The benefit for income taxes for the three months ended January 31, 2013 and 2012 is estimated using the estimated annual effective tax rate for the fiscal years ending October 31, 2013 and 2012. The effective income tax rate for the first three months of Fiscal 2013 and Fiscal 2012 was estimated at 34%.

The Companies’ practice is to recognize interest and/or penalties related to income tax matters as income tax expense in its combined financial statements. As of and for the three months ended January 31, 2013, no interest and penalties have been accrued in the combined balance sheet and no expense is reflected in the combined statement of operations. At January 31, 2013, federal and state tax returns for years ending October 31, 2009 and later are subject to future examination by the respective tax authorities.

6. Land and Land Development Costs

Land and improvements in progress held for development consist of the following:


	01/31/2013	10/31/2012
Land unimproved designated for development	$10,563,084	$10,593,519
Residential development	5,084,262	5,084,262
Infrastructure development	4,678,258	4,674,285
	$20,325,604	$20,352,066

The decrease in land unimproved designated for development was the result of the reclassification of Lot 4 in Saylorsburg, Pennsylvania to an asset held for sale. The increase in infrastructure development was related to the Big Boulder wastewater facility and Lakeshore development projects.

7. Land Held for Investment


	01/31/2013	10/31/2012
Land held for investment
Land – Unimproved	$2,245,214	$2,245,214
Land – Commercial rental properties	4,603,176	4,603,176
	$6,848,390	$6,848,390

8. Pension Benefits

Components of Net Periodic Pension Cost:


	Three Months Ended
	01/31/13		01/31/12

Service Cost	$14,231		$12,276
Interest Cost	87,653		96,235
Expected return on plan assets	(109,836)		(102,812)

Net amortization and deferral:
Amortization of accumulated loss		127,775		83,568
Net amortization and deferral		127,775		83,568
Total net periodic pension cost		$119,823		$89,267

The Companies expect to contribute $279,000 to their pension plan in the fiscal year ending October 31, 2013 (“Fiscal 2013”). As of January 31, 2013, the Companies have not made any contributions and anticipate contributing the $279,000 to fund their pension plan in the remaining nine months of Fiscal 2013.

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9. Accumulated Other Comprehensive Loss

The following table presents the changes in the accumulated other comprehensive loss for the three months ended January 31, 2013 and the twelve months ended October 31, 2012:


	1/31/13		10/31/12
	Defined Benefit Pension Plan	Accumulated Other Comprehensive Loss	Defined Benefit Pension Plan	Accumulated Other Comprehensive Loss
Beginning balance	$2,947,179	$2,947,179	$2,272,321	$2,272,321
Current period other comprehensive loss	0	0	674,858	674,858
Ending balance	$2,947,179	$2,947,179	$2,947,179	$2,947,179

The other comprehensive loss is reported net of tax.

10. Fair Value of Financial Instruments and Impairment

The company uses ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), to measure the fair value of certain assets and liabilities. ASC 820 provides a framework for measuring fair value in accordance with GAAP, establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value and requires certain disclosures about fair value measurements.

The fair value hierarchy is summarized below:

Level 1:

Fair value determined based on quoted prices in active markets for identical assets or liabilities.

Level 2:

Fair value determined using significant observable inputs, generally either quoted prices in active markets for similar assets or liabilities or quoted prices in markets that are not active.

Level 3:

Fair value determined using significant unobservable inputs, such as pricing models, discounted cash flows, or similar techniques.

The estimated fair values of the Companies' financial instruments at January 31, 2013 and October 31, 2012 are as follows:


	1/31/13		10/31/12
	Carrying Amount	Fair Value	Carrying Amount	Fair Value
ASSETS:
Cash and cash equivalents	$598,511	$598,911	$702,902	$702,902
Accounts and mortgages receivable	106,238	106,238	143,382	143,382

LIABILITIES:
Accounts payable	219,679	219,679	140,956	140,956
Accrued liabilities	205,388	205,388	311,097	311,097
Debt	$16,709,235	$16,824,674	$16,880,416	$16,988,594

Fair Values were determined as follows:

Cash and cash equivalents, accounts and mortgages receivable, accounts payable and accrued liabilities: The carrying amounts approximate fair value because of the short-term maturity of these instruments.

Amounts due to related parties: Estimating the fair value of these instruments is not practicable because the terms of these transactions could not be duplicated in the market.

Debt: The fair value of debt is estimated using discounted cash flows based on current borrowing rates available to the Companies for similar types of borrowing arrangements.

As of January 31, 2013, the carrying amount net of prior period impairments for land and land development costs are $20,325,604. The carrying amount net of prior period impairments for land improvements, buildings and equipment is $20,271,488. An adjustment of $515,631 was recorded to both land improvements, buildings and equipment and deferred income due to notification received from the PA Department of Transportation stating the proposed safety rest area project along Interstate 80 has been abandoned. This

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adjustment had $0 impact on the Combined Statement of Operations. The carrying amount net of prior period impairments for land held for investment is $6,848,390. The carrying amount net of prior period impairments for long-lived assets held for sale as of January 31, 2013 is $494,323. The assets of discontinued operations as of January 31, 2013 have a carrying value net of prior period adjustments for impairment of $166,682. There was no impairment expense in the three months ended January 31, 2013.

As of October 31, 2012, the carrying amount net of prior period impairments for land and land development costs are $20,359,066 less impairment expense of $7,000 in Fiscal 2012 for a revised carrying value of $20,352,066. A certain lot included in the land and land development costs had a carrying value of $37,394 which was written down in Fiscal 2012 by an impairment charge of $7,000 due to the sale of a similar lot in Fiscal 2012, to its fair value of $30,394. The carrying amount net of prior period impairments for land improvements, buildings and equipment are $21,043,068. There was no impairment expense for land improvements, buildings and equipment in Fiscal 2012. The carrying amount net of prior period impairments for land held for investment is $6,848,390. There was no impairment on land held for investment in Fiscal 2012. The carrying amount net of prior period impairments for long-lived assets held for sale as of October 31, 2012 was $846,174. There was no impairment expense on long-lived assets held for sale in Fiscal 2012. The assets of discontinued operations as of October 31, 2012 have a carrying value net of prior period adjustments for impairment of $230,382 less $63,700 impairment expense in Fiscal 2012, due to a sales agreement signed in September 2012 for this property, for a fair value of $166,682. The overall total impairment in Fiscal 2012 was $70,700. The impairment for long-lived assets held for sale, land and land development costs, land held for investment and assets of discontinued operations was determined using level 2 criteria wherein fair value is determined using significant observable inputs, generally either quoted prices in an active market for similar assets or liabilities or quoted prices in markets that are not active.

11. Per Share Data

Earnings per share (“EPS”) is based on the weighted average number of common shares outstanding during the period. The calculation of diluted EPS assumes weighted average options have been exercised to purchase shares of common stock in the relevant period, net of assumed repurchases using the treasury stock method. For the three months ended January 31, 2013 and 2012, all outstanding unexercised stock options would be excluded from the calculation of diluted EPS because the exercise price of all such options exceeded the market price of the Companies’ common stock. As a result, the calculation of diluted EPS has been excluded from the table below since diluted EPS for these periods is equal to EPS.

Weighted average basic shares, taking into consideration shares issued, weighted average options used in calculating EPS and treasury shares repurchased, and basic loss per weighted average combined share for the three months ended January 31, 2013 and January 31, 2012 are as follows:


	Three Months Ended
	01/31/13	01/31/12
Weighted average combined shares of common stock outstanding used to compute basic earnings per combined share	2,450,424	2,450,424

Basic loss per weighted average combined share is computed as follows:
Net loss before discontinued operations	($569,580)	($506,306)
Weighted average combined shares of common stock outstanding	2,450,424	2,450,424
Basic loss per weighted average combined share	($0.23)	($0.21)

Net (loss) income from discontinued operations	($4)	$2,877

Weighted average combined shares of common stock outstanding	2,450,424	2,450,424
Basic earnings per weighted average combined share	$0.00	$0.00

Net loss	($569,584)	($503,429)
Weighted average combined shares of common stock outstanding	2,450,424	2,450,424
Basic loss per weighted average combined share	($0.23)	($0.21)

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12. Supplemental Disclosure to Statements of Cash Flows

The following are supplemental disclosures to the statements of cash flows for the three months ended January 31, 2013 and 2012:


	2013	2012
Cash paid during the period for:
Interest	$260,901	$345,774
Income taxes	$11,600	$2,400

Non cash operating activities:
Reclassification of assets from long-lived assets held for sale to land improvements, buildings and equipment	$0	$191,537

Reclassification of assets from land and land development costs to long-lived assets held for sale	$30,394	$0

Adjustment to land improvements, buildings and equipment due to abandonment of sewer line	($515,631)	$0

Adjustment to deferred income due to abandonment of sewer line	$515,631	$0

13. Business Segment Information

The following information is presented in accordance with the accounting pronouncement regarding disclosures about segments of an enterprise and related information. The Companies’ business segments were determined from the Companies’ internal organization and management reporting, which are based primarily on differences in services.

Real Estate Management/Rental Operations

Real Estate Management/Rental Operations consists of: investment properties leased to others located in Eastern Pennsylvania, New Jersey, Minnesota and Louisiana; recreational club activities; services to the trusts that operate resort residential communities; sales of investment properties; and rental of land and land improvements.

Land Resource Management

Land Resource Management consists of: land sales; land purchases; timbering operations; the Jack Frost National Golf Course; and a real estate development division. Timbering operations consist of selective timbering on our land holdings. Contracts are entered into for parcels that have had the timber selectively marked. We rely on the advice of our forester, who is engaged on a consulting basis and who receives a commission on each stumpage contract, for the timing and selection of certain parcels of land for timbering. Our forester gives significant attention to protecting the environment and retaining the value of these parcels for future timber harvests. The Jack Frost National Golf Course is managed by Billy Casper Golf, LLC, an unaffiliated third party. The real estate development division is responsible for the residential land development activities which include overseeing the construction of single and multi-family homes and development of infrastructure.

Funds expended to date for real estate development have been primarily for infrastructure improvements and home construction in the Laurelwoods II and Boulder Lake Village communities. Construction of 22 single family homes, four duplex homes in Laurelwoods II and 18 condominium units within Building J at Boulder Lake Village on Big Boulder Lake have been completed at October 31, 2012. Other expenditures for our development projects in the planning phases include fees for architects, engineers, consultants, studies and permits. All of the homes had been sold as of January 31, 2013, except for one condominium which was subsequently sold on February 1, 2013.

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Information by business segment is as follows:


	Three months ended
	1/31/13	1/31/12
Revenues from continuing operations:
Real estate management/rental operations	$665,986	$655,265
Land resource management	454,674	952,585
Total revenues from continuing operations	$1,120,660	$1,607,850

Operating profit (loss) from continuing operations, excluding general and administrative expenses:
Real estate management/rental operations	$163,827	$147,280
Land resource management	(254,941)	(59,564)
Total operating profit, excluding general and administrative expenses	($91,114)	$87,716

General and administrative expenses:
Real estate management/rental operations	$304,983	$217,818
Land resource management	208,214	316,651
Total general and administrative expenses	$513,197	$534,469
Interest and other income, net:
Real estate management/rental operations	$1,303	$1,091
Land resource management	926	1,647
Total interest and other income, net	$2,229	$2,738

Interest expense:
Real estate management/rental operations	$247,507	$300,906
Land resource management	12,991	23,385
Total Interest expense	$260,498	$324,291

Loss from continuing operations before income taxes	($862,580)	($768,306)

Identifiable assets, net of accumulated depreciation at January 31, 2013 and October 31, 2012 and depreciation expense and capital expenditures for three months ended January 31, 2013 and the fiscal year ended October 31, 2012 by business segment are as follows:


January 31, 2013	Identifiable Assets	Depreciation and Amortization Expense	Capital Expenditures
Real estate management/rental operations	$25,432,388	$196,261	$0
Land resource management	23,377,770	84,464	0
Other corporate	106,388	10,486	35,262
Discontinued operations	166,682	0	0
Total Assets	$49,083,228	$291,211	$35,262


October 31, 2012	Identifiable Assets	Depreciation and Amortization Expense	Capital Expenditures
Real estate management/rental operations	$26,125,839	$804,900	$24,579
Land resource management	23,990,608	342,580	9,617
Other corporate	288,363	77,856	59,285
Discontinued operations	166,682	1,666	0
Total Assets	$50,571,492	$1,227,002	$93,481

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During the three months ended January 31, 2012, the Companies had two material property sales, which totaled $10,911,419: one sale for $9,000,000 to JFBB Ski Areas, Inc. and one sale for $1,911,419 to Phyllis Enfield Trust. During the three months ended January 31, 2013, there was no concentration of sales.

14. Subsequent Events

The Companies have evaluated and disclosed subsequent events from January 31, 2013 through the issuance date of this Form 10-Q.

On February 21, 2013, Blue Ridge and Hanson Aggregated BMC, Inc., Assignee of The Conservation Fund pursuant to an Assignment of Agreement of Sale dated February 1, 2013, (the “Purchaser”) entered into a Fourth Amendment (the “Fourth Amendment”) to the Agreement of Sale between Blue Ridge and the Purchaser dated February 17, 2011 (the “Initial Phase 3 Agreement”), as amended by the First Amendment dated August 15, 2011 (the “First Amendment”), as amended by the Second Amendment dated February 20, 2012 (the “Second Amendment”, and as amended by the Third Amendment dated September 6, 2012 (the “Third Amendment”), and the Initial Phase 3 Agreement as amended by the First, Second and Third Amendments (the “Phase 3 Agreement”) for raw land owned by Blue Ridge. As previously disclosed, under the Phase 3 Agreement, Blue Ridge agreed to sell the Purchaser land located in Thornhurst Township, Lackawanna County, Pennsylvania, consisting of approximately 376 acres (the “Property”), for a purchase price of $1,600,000, $5,000 of which was paid by the Purchaser as a deposit (the “Deposit”) within five business days of the effective date of the Phase 3 Agreement, and the remainder of which is payable to Blue Ridge at the closing of the sale of the Property (the “Closing”).

Prior to the Fourth Amendment, the Phase 3 Agreement provided, among other things, that (i) the Seller reserved the oil and gas rights on the Property for a period commencing on the date of Closing and terminating on December 31, 2031; and (ii) that the terms of a surface use agreement for gas and oil rights on the Property (the “Surface Use Agreement”) would be negotiated during the inspection period (as extended by the terms of the Third Amendment). The Fourth Amendment provides that (i) the term and duration of the oil and gas reservation reserved by Seller in Section 1 of the Phase 3 Agreement is extended and shall expire on December 31, 2035; (ii) the parties have completed review of the Surface Use Agreement referenced in Section 1 of the Phase 3 Agreement and attached to the Phase 3 Agreement as Exhibit C (the Surface Use Agreement Exhibit”); and (iii) the parties agree that the Surface Use Agreement Exhibit shall be the final form of Surface Use Agreement and shall be incorporated by reference and attached to the deed at Closing. All other terms and conditions of the Phase 3 Agreement in effect prior to the Fourth Amendment remain in effect.

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Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Special Note Regarding Forward-Looking Statements

Some of the statements in this Quarterly Report on Form 10-Q constitute 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, that are made based upon, among other things, current assumptions by management, expectations and beliefs concerning future developments and their potential effect on the Companies. In some cases you can identify forward-looking statements where statements are preceded by, followed by or include the words “believes,” “expects,” “anticipates,” “plans,” “future,” “potential,” “probably,” “predictions,” “continue” or the negative of such terms or similar expressions. All statements, other than statements of historical fact, regarding the Companies’ strategy, future operations, financial position, estimated revenue, projected costs, projected savings, prospects, plans, opportunities and objectives constitute “forward-looking statements,” including but not limited to statements regarding the conducting of future construction in phases and the use of profits of such construction; the effect of accounting policies on significant judgments; the materiality of current legal proceedings with which the Companies’ are involved; the current and future real estate market in the Pocono Mountains; the timing and outcome of the Companies’ planned land development; contributions to the Companies’ pension plan; our issuance of options and recognition of compensation expense; commencement of new development projects; acquisitions of income producing properties; land tract sales that are to be treated as tax deferred exchanges; our review and update of our master development plan and the Companies’ anticipated cash needs.

These statements involve known and unknown risks, uncertainties and other factors that may cause our or our industry’s actual results, levels of activity, performance or achievements to be materially different from the information expressed or implied by these forward-looking statements. Because forward-looking statements involve risks and uncertainties, there are important factors that could cause actual results to differ materially from those expressed or implied by these forward-looking statements, including but not limited to:

Changes in market demand and/or economic conditions within the Companies’ local region and nationally, including changes in consumer confidence, volatility of mortgage interest rates and inflation;
The status of the current and future real estate market in the Pocono Mountains;
Borrowing costs, and the Companies’ ability to generate cash flow to pay interest and scheduled debt payments as well as the Companies’ ability to refinance such indebtedness;
The Companies’ ability to continue to generate sufficient working capital to meet the Companies’ operating requirements;
The Companies’ ability to obtain and maintain approvals from local, state and federal authorities on regulatory issues;
The Companies’ ability to provide competitive pricing to sell homes;
The Companies’ ability to achieve gross profit margins to meet operating expenses;
Fluctuations in the price of building materials;
The Companies’ ability to effectively manage the Companies’ business;
The Companies’ ability to attract and retain qualified personnel in the Companies’ business;
The Companies’ ability to negotiate leases for the future operations of our facilities;
The Companies’ relations with the Companies’ controlling shareholder, including its continuing willingness to provide financing and other resources;
Actions by the Companies’ competitors;
Effects of changes in accounting policies, standards, guidelines or principles; and
Terrorist acts, acts of war and other factors over which the Companies have little or no control.

As a result of these factors, we cannot assure you that the forward-looking statements in this Quarterly Report on Form 10-Q will prove to be accurate. Furthermore, if our forward-looking statements prove to be inaccurate, the inaccuracy may be material. In light of the significant uncertainties in these forward-looking statements, you should not regard these statements as a representation or warranty by us or any other person that we will achieve our objectives and plans in any specified time frame, if at all.

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We do not intend to update these forward-looking statements, to reflect circumstances or events that occur after the date the forward-looking statements are made or to reflect the occurrence of unanticipated events except as required by law. We qualify all the forward-looking statements contained in this Quarterly Report on Form 10-Q by the cautionary statements referenced above.

Overview

Over the past 30 years, we have developed resort residential communities adjacent to the Jack Frost Mountain and Big Boulder Ski Areas located in Lake Harmony, Kidder Township, Pennsylvania. These communities are located in the Pocono Mountains of Pennsylvania, a popular recreation destination for local and regional visitors, especially from the New York City and Philadelphia metropolitan areas. The scenic hills and valleys of the Pocono Mountains offer many opportunities to enjoy outdoor activities such as golfing, fishing, hunting, skiing, snowboarding and other sports.

At January 31, 2013, we owned 13,780 acres of land in Northeastern Pennsylvania along with 13 acres of land in various other states. Of these land holdings, we designated 3,011 acres as held for development, 377 acres as held for sale and 1 acre for discontinued operations. It is expected that all of our planned developments will either be subdivided and sold as parcels of land, or be developed into single and multi-family housing.

The real estate industry is cyclical and is subject to numerous economic factors including general business conditions, changes in interest rates, inflation and oversupply of properties. Any sustained period of weakening business or economic conditions will impact the demand for the type of properties we intend to develop. Management continues to monitor the progress of residential home sales within the Northeast region. No new residential development projects will be started until the market stabilizes.

With recent changes in management and in light of the economic environment, we will continue to evaluate our strategic plan and our master development plan. We have reviewed our land inventory, oil, gas and mineral rights and development portfolio with a view to maximize shareholder value. As in the past, we will continue to consider opportunistic asset sales of non-core investment properties as a means of funding future operations.

For Fiscal 2013, we intend to continue selective sales of land, some of which may be treated as Section 1031 tax deferred exchanges under the Internal Revenue Code.

We also have generated revenue through the selective timbering of our land. We rely on the advice of our forester, who is engaged on a consulting basis and who receives a commission on each stumpage contract, for the timing and selection of certain parcels for timbering. Our forester gives significant attention to protecting the environment and maximizing the value of these parcels for future timber harvests. We have not entered into any new timber harvest contracts for the timbering of our lands in order to provide ample time for the regeneration of trees. Our forester will monitor the growth and timbering will resume when we, in consultation with our forester, deem prudent.

The Jack Frost National Golf Course opened in the spring of 2007. The golf course is managed by Billy Casper Golf, LLC, a nationally-recognized golf course management company. With a continued emphasis on course maintenance, along with the natural maturation of the fairways, Jack Frost National has become one of the premier golf facilities in Northeastern Pennsylvania. Year to year financial performance has continued to improve.

As a result of the Companies’ focus on real estate activities, we present our balance sheet in an unclassified presentation using an alternate format in order to reflect our assets and liabilities in order of their importance.

Recent Developments

As of February 1, 2013, all of the constructed condominium units at Boulder lake Village in Lake Harmony, Pennsylvania were sold.

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Critical Accounting Policies and Significant Judgments and Estimates

We have identified the most critical accounting policies upon which our financial reporting depends. The critical policies and estimates were determined by considering accounting policies that involve the most complex or subjective decisions or assessments. The most critical accounting policies identified relate to deferred tax liabilities, the valuation of land development costs and long-lived assets, and revenue recognition.

Revenues are derived from a wide variety of sources, including sales of real estate, management of investment properties, home construction, property management services, timbering, golf activities, and leasing activities. Revenues are recognized as services are performed, except as noted below.

We recognize income on the disposition of real estate using the full accrual method. The full accrual method is appropriate at closing when the sales contract has been signed, the buyer has arranged permanent financing and the risks and rewards associated with ownership have been transferred to the buyer. In the few instances that the Companies finance the sale, a minimum 20% down payment is required from the buyers. The remaining financed purchase price is not subject to subordination. Down payments of less than 20% are accounted for as deposits.

The costs of developing land for resale as resort homes and the costs of constructing certain related amenities are allocated to the specific parcels to which the costs relate. Such costs, as well as the costs of construction of the resort homes, are charged to operations as sales occur. Land held for resale and resort homes under construction are stated at lower of cost or market.

Timbering revenues from stumpage contracts are recognized at the time a stumpage contract is signed. At the time a stumpage contract is signed, the risk of ownership is passed to the buyer at a fixed, determinable cost. There is no transfer of title in connection with these contracts. Reasonable assurance of collectibility is determined by the date of signing and, at that time, the obligations of the Companies’ are satisfied. Therefore, full accrual recognition at the time of contract execution is appropriate.

Deferred income consists of rents, dues and deposits on land or home sales. These rents, which are not yet earned are rents from the Companies’ commercial properties that have been paid in advance. Dues are dues paid in advance related to memberships in the Companies’ hunting and fishing clubs and golf course memberships paid. Revenues related to the hunting and fishing clubs and golf course memberships are recognized over the seasonal period that the dues cover. We recognize revenue related to the fishing club over a five month period from May through September, and the golf course over a seven month period, from April through October. Deposits are required on land and home sales.

Management’s estimate of deferred tax assets and liabilities is primarily based on the difference between the tax basis and financial reporting basis of depreciable assets and the net investment in direct financing leases, like-kind exchanges of assets, net operating losses, stock options and accruals. Valuation allowances are established when necessary to reduce tax assets to the amount expected to be realized.

We capitalize as land and land development costs, the original acquisition cost, direct construction and development costs, property taxes, interest incurred on costs related to land under development and other related costs (engineering, surveying, landscaping, etc.) until the property reaches its intended use. The cost of sales for individual parcels of real estate or condominium units within a project is determined using the relative sales value method. Revenue is recognized upon signing of the applicable closing documents, at which time a binding contract is in effect, the buyer has arranged for permanent financing and the Companies are assured of payment in full. In addition, at the time of closing, the risks and rewards associated with ownership have been transferred to the buyer. Selling expenses are recorded when incurred.

Long-lived assets, namely properties, are recorded at cost. Depreciation and amortization is provided principally using the straight-line method over the estimated useful life of the asset. Upon sale or retirement of the asset, the cost and related accumulated depreciation are removed from the related accounts, and resulting gains or losses are reflected in income.

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Interest, real estate taxes, and insurance costs, including those costs associated with holding unimproved land, are normally charged to expense as incurred. Interest cost incurred during construction of facilities is capitalized as part of the cost of such facilities. Maintenance and repairs are charged to expense, and major renewals and betterments are added to property accounts.

We review our long-lived assets whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. In that event, we calculate the expected future net cash flows to be generated by the asset. If those net future cash flows are less than the carrying value of the asset, an impairment loss is recognized in operating income. The impairment loss is the difference between the carrying value and the fair value of the asset less cost to sell. The impairment loss is recognized in the period incurred.

We sponsor a defined benefit pension plan as detailed in footnote 8 to the accompanying unaudited combined financial statements. The accounting for pension costs is determined by specialized accounting and actuarial methods using numerous estimates, including discount rates, expected long-term investment returns on plan assets, employee turnover, mortality and retirement ages, and future salary increases. Changes in these key assumptions can have a significant effect on the pension plan’s impact on the Companies’ financial statements. We engage the services of an independent actuary and investment consultant to assist us in determining these assumptions and in calculating pension income. The pension plan is currently underfunded and, accordingly, the Companies have made contributions to the fund of $564,358 in Fiscal 2012. The Companies expect to contribute $279,000 to the pension plan in Fiscal 2013. Future benefit accruals under the pension plan ceased as of August 31, 2010. The Companies also have a 401(k) pension plan that is available to all full time employees. Effective August 1, 2010, the Companies match 50% of employee salary deferral contributions up to 3% of their pay for each payroll period.

The Companies recognize as compensation expense an amount equal to the grant date fair value of the stock options issued over the required service period. Compensation cost was measured using the modified prospective approach.

The fair value of each option award is estimated at the date of grant using an option pricing model. Expected volatilities are based upon historical volatilities of the Companies’ stock. The Companies use historical data to estimate option exercises and employee terminations with the valuation model. The expected term of options granted is derived from the output of the valuation model and represents the period of time that options granted are expected to be outstanding. The risk-free rate for periods within the contractual term of the option is based on the U.S. Treasury yield curve in effect at the time of grant.

We have no off-balance sheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S-K.

Results of Operations for the Three Months Ended January 31, 2013 and 2012

Operations for the three months ended January 31, 2013 resulted in a net loss of $569,584 or ($0.23) per combined share respectively, compared to a net loss of $503,429, or ($0.21) per combined share, for the three month period ended January 31, 2012, respectively.

Revenues

Combined revenue of $1,120,660 for the three months ended January 31, 2013 represents a decrease of $487,190 compared to the three months ended January 31, 2012. Real Estate Management Operations / Rental Operations revenue increased $10,721, or 2% for the three months ended January 31, 2013, compared to the three months ended January 31, 2012. Land Resource Management revenue decreased $497,911, or 52% for the three months ended January 31, 2013 compared to the three months ended January 31, 2012.

Real Estate Management/Rental Operations

Real Estate Management Operations / Rental Operations revenue was $665,986 for the three months ended January 31, 2013, compared to $655,265 for the three months ended January 31, 2012, which resulted in an increase of $10,721, or 2%. Rental revenue for the three months ended January 31, 2013 decreased to $436,925 as compared to $448,222 for the three months ended January 31, 2012, a decrease of $11,297, or 3% and was the result of reclassifying certain rental properties to discontinued operations, primarily in Fiscal 2012. Real Estate Management revenue increased $22,018, or 11%, due to a credit adjustment to sewer hookup fees in the prior year and increased sewer fees.

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Land Resource Management

For the three months ended January 31, 2013, Land Resource Management revenues decreased to $454,674 compared to $952,585 for the three months ended January 31, 2012, a decrease of $497,911, or 52%. Land sales do not occur on a regular basis. In addition, there were two condominium unit sales in Boulder Lake Village totaling $439,500 for the three months ended January 31, 2013 as compared to three duplex townhouse sales in Laurelwoods II community totaling $667,000 for the three months ended January 31, 2012, a decrease of $227,500, or 34%. For the three months ended January 31, 2013, timbering revenue was $0 as compared to $273,875 for the three months ended January 31, 2012, a decrease of $273,875, or 100%. The Jack Frost National Golf Course’s revenue for the three months ended January 31, 2013 increased to $15,174 as compared to $8,967 for the three months ended January 31, 2012, an increase of $6,207, or 69%, which was primarily due to favorable weather conditions in November 2012.

Operating Costs

Real Estate Management/Rental Operations

Operating costs associated with Real Estate Management Operations / Rental Operations for the three months ended January 31, 2013 decreased to $502,159 compared to $507,985 for the three months ended January 31, 2012, a decrease of $5,826, or 1%. This decrease was primarily due to decreased water testing supplies and services costs relating to the trust services provided to our resort communities.

Land Resource Management

Operating costs associated with Land Resource Management for the three months ended January 31, 2013 decreased to $709,615 compared to $1,012,149 for the three months ended January 31, 2012, a decrease of $302,534, or 30%. A decrease in cost of goods sold related to real estate development, which was $158,094 for the three months ended January 31, 2013 as compared to $440,963 for the three months ended January 31, 2012, a decrease of $282,869, or 64%. This decrease was the result of two condominium unit sales in Boulder Lake Village during the three months ended January 31, 2013, compared to three duplex townhouse sales in the Laurelwoods II community for the three months ended January 31, 2012. Real estate development operating expenses for the three months ended January 31, 2013 decreased to $272,877 as compared to $278,004 for the three months ended January 31, 2012, a decrease of $5,217, or 2%. This decrease was primarily due to reductions in closing costs. The Jack Frost National Golf Course expenses increased by $38,464 for the three months ended January 31, 2013 as compared to the three months ended January 31, 2012 primarily due to increased salaries, wages, benefits and related taxes ($22,479) and equipment, course repairs and maintenance ($11,710). There were no timber contracts for the three months ended January 31, 2013, compared to one timbering contract for the three months ended January 31, 2012. Consulting fees relating to these timber contracts were $0 for the three months ended January 31, 2013, compared to $25,788 for the three months ended January 31, 2012, a decrease of $25,788, which reflects there being $0 timber revenue.

General and Administration

General and Administration costs for the three months ended January 31, 2013 decreased to $513,197 as compared to $534,469 for the three months ended January 31, 2012, a decrease of $21,272, or 4%. This decrease is primarily related to decreased salaries and wages, related benefits and payroll taxes.

Other Income and Expense

Interest and other income decreased to $2,229 for the three months ended January 31, 2013 compared to $2,738 for the three months ended January 31, 2012, a decrease of $509, or 19%. This was primarily due to decreased interest income.

Interest expense for the three months ended January 31, 2013 decreased to $260,498 compared to $324,291 for the three months ended January 31, 2012, a decrease of $63,793, or 20%. Interest expense on our $4,600,000 term note with M&T Bank (the “Bank”) was $0 for the three months ended January 31, 2013 as compared to $14,982 for the three months ended January 31, 2012 for a decrease of $14,982 or 100%. This note was paid in full on December 15, 2011. The interest expense on our $3,100,000 available line of credit with the Bank was $28,838 for the three months ended January 31, 2013 as compared to $9,501 for the three months ended January 31, 2012 for an increase of $19,337 or greater than 100%. The Companies also had a

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$9,000,000 line of credit with the Bank to fund real estate development which resulted in interest expense related to the completed and unsold units at Boulder Lake Village and Woodsbluff duplexes decreasing to $0 for the three months ended January 31, 2013 as compared to $61,638 for the three months ended January 31, 2012, a decrease of $61,638 or 100%.

Discontinued Operations

Due to management’s decision to sell the two ski areas and a commercial property, as well as the transfer of one investment property to assets of discontinued operations, the results of operations for these four properties for the three months ended January 31, 2013 and 2012 are being reported as discontinued operations. Future cash flows and operating results for the two ski areas, the commercial property and the investment property are no longer being reported in the Real Estate Management / Rental segment. The gain (loss) resulting from the sale of the three properties is included in discontinued operations.

The net income after taxes from discontinued operations for the Jack in the Box for the three months ended January 31, 2013 was $0 as compared to $8,051 for the three months ended January 31, 2012.

The net income after taxes from discontinued operations for the Jack Frost Mountain and Big Boulder ski areas for the three months ended January 31, 2013 was $0 compared to $371 for the three months ended January 31, 2012.

The net loss after taxes from discontinued operations for the Saylorsburg, Pennsylvania investment property for the three months ended January 31, 2013 was ($4) compared to ($5,545) for the three months ended January 31, 2012.

Tax Rate

The effective tax rate for the three months ended January 31, 2013 and 2012 was 34%. The rate for Fiscal 2012 is specific to federal taxes. There is no benefit for state income tax because the Companies fully reserved the future benefit.

Liquidity and Capital Resources

As reflected in the Combined Statements of Cash Flows, net cash provided by operating activities was $128,387 for the three months ended January 31, 2013 versus $265,301 for the three months ended January 31, 2012. The decrease in net cash provided by operating activities for the three months ended January 31, 2013 is primarily attributable to decreased sales in land and real estate development.

There were no material non-recurring cash items for the three months ended January 31, 2013. For the three months ended January 31, 2012 material non-recurring cash items include the sales of Jack Frost Mountain Ski Area for $5,650,000, Big Boulder Ski Area for $3,350,000 and the Jack in the Box for $1,911,419.

On November 30, 2011, the Companies sold the Jack in the Box located in Wallisville, Texas. A portion of the proceeds from the sale were used to pay off the Deed of Trust and Security Agreement and Real Estate Lien Note held by Barbers Hill Bank in the amount of $1,009,002, which encumbered the property.

On December 15, 2011, the Companies paid the balance outstanding on a Loan Agreement and Term Note (the “Note”) with the Bank in the amount of $4,600,000. The Companies utilized a portion of the proceeds from the sale of the Jack Frost Mountain and the Big Boulder ski areas to pay the balance of the Note.

The Companies had a $9,000,000 line of credit with the Bank to fund real estate development with a construction sublimit of $4,400,000 and site development sublimit of $4,600,000. The Companies utilized a portion of the proceeds from the sale of nine Boulder Lake Village condominium units, three Laurelwoods Longview Drive duplex units and the sale of the ski areas to repay $2,585,167 and $2,917,521 on the Construction and Site Development sublimits, respectively, during Fiscal 2012. The remaining balance on the Construction sublimit $653,964 was transferred to the general line of credit in an effort to consolidate debt. At October 31, 2012, $0 was outstanding on each of the Construction and Site Development sublimits, respectively and the $9,000,000 line of credit has expired.

- 20 -

The Companies also have a $3,100,000 line of credit with the Bank for general operations. At January 31, 2013, $2,137,140 was outstanding on the $3,100,000 line at a 5.5% interest rate.

The Companies continue to maintain an interest reserve account which was established in the third quarter of Fiscal 2009 as security for the payment of interest. The balance of the interest reserve escrow account was $81,790 at January 31, 2013.

The existing loan agreement requires, among other things, that the Companies comply annually with consolidated debt to worth, debt service coverage and tangible net worth ratios. The Companies have not met the required debt service coverage ratio at October 31, 2012 and have obtained waivers from the Bank for this covenant.

The following table sets forth the Companies’ significant contractual cash obligations for the items indicated as of January 31, 2013:


Contractual Obligations:	Total	Less than 1 year	1-3 years	4-5 years	More than 5 years
Lines of Credit	$2,137,140	$2,137,140	$0	$0	$0
Long-Term Debt-Investment Properties	14,474,670	365,848	7,305,000	581,036	6,222,786
Capital Leases	97,425	47,442	49,983	0	0
Debt Sub-total	$16,709,235	$2,550,430	$7,354,983	$581,036	$6,222,786
Fixed Rate Interest	6,683,156	909,897	1,767,474	901,424	3,104,361
Variable Rate Interest (1)	834,227	119,175	357,526	238,351	119,175
Interest Subtotal	$7,517,383	$1,029,072	$2,125,000	$1,139,775	$3,223,536
Pension Contribution Obligations (2)	279,000	279,000	0	0	0
Total Contractual Cash Obligations	$24,505,618	$3,858,502	$9,479,983	$1,720,811	$9,446,322

(1)

The variable rate interest is calculated based on the outstanding balances and the interest rate in effect as of January 31, 2013.

(2)

The pension contribution obligations are for Fiscal 2013. Estimated funding obligations beyond the current fiscal year are not presented because the requirements fluctuate based on the performance of the plan assets, discount rate assumptions and demographics.

We currently anticipate that the funds needed for future operations and to implement our land development strategy will be satisfied through operating cash, borrowed funds, public offerings or private placements of debt or equity and reinvested profits from sales. We expect that with respect to land development, future construction will be conducted in phases, with the profits from each phase used to fund additional future construction.

Item 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Our exposure to market risk is limited primarily to the fluctuating interest rates associated with variable rate indebtedness. At January 31, 2013, we had $2,137,140 of variable rate indebtedness, representing 13% of our total debt outstanding, at an average rate of 5.50% (calculated as of January 31, 2013). Our average interest rate is based on our operating line of credit facility and our market risk exposure fluctuates based on changes in underlying interest rates.

Exposure to market risk may also exist in our mortgages receivable issued in connection with land sales. Mortgages receivable are considered fully collectible by management and accordingly, no allowance for loan losses is considered necessary.

Item 4. CONTROLS AND PROCEDURES

(a) Evaluation of Disclosure Controls and Procedures.

As of the end of the period covered by this report, we conducted an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures as of the end of the period covered by this report have been designed and are functioning effectively to provide reasonable assurance that the information required to be disclosed in the reports that we file under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized

- 21 -

and reported within the time periods specified in the Securities and Exchange Commission’s rules and is accumulated and communicated to our management, including the Companies’ principal executive and principal financial officer, or person performing similar functions, as appropriate to allow timely decisions regarding required disclosure. It should be noted that a control system, no matter how well designed and operated, cannot provide absolute assurance that the objectives of the control system are met. As a result, there can be no assurance that a control system will succeed in preventing all possible instances of error and fraud. The Companies’ disclosure controls and procedures are designed to provide reasonable assurance of achieving their objectives, and the conclusions of our Chief Executive Officer and Chief Financial Officer are made at the “reasonable assurance” level.

(b) Change in Internal Control over Financial Reporting.

No change in the Companies' internal control over financial reporting occurred during the Companies’ most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the Companies’ internal control over financial reporting.

PART II - OTHER INFORMATION

Item 1. LEGAL PROCEEDINGS

The Companies are presently party to certain lawsuits arising in the ordinary course of their business. The Companies believe that none of their current legal proceedings will be material to their business, financial condition or results of operations.

Item 1A. RISK FACTORS

No update.

Item 4. MINE SAFETY DISCLOSURES

Not applicable.

- 22 -

Item 6. EXHIBITS


Exhibit Number	Description
3.1	Restated Articles of Incorporation of Blue Ridge Real Estate Company (filed February 11, 2005 as Exhibit 3.1 to Form 10-K and incorporated herein by reference)
3.2	Restated Articles of Incorporation of Big Boulder Corporation (filed February 11, 2005 as Exhibit 3.2 to Form 10-K and incorporated herein by reference)
3.3	Bylaws of Blue Ridge Real Estate Company, as amended through August 12, 1997 (filed January 5, 2005 as Exhibit 3.3 to Form S-1 (File No. 333-121855) and incorporated herein by reference)
3.4	Bylaws of Big Boulder Corporation, as amended through August 12, 1997 (filed January 5, 2005 as Exhibit 3.3 to Form S-1 (File No. 333-121855) and incorporated herein by reference)
4.1	Revised Specimen Unit Certificate Evidencing Shares of Registrants’ Common Stock (filed August 28, 1990 as an Exhibit to Form 10-K and incorporated herein by reference)
4.2	Security Combination Agreement between Blue Ridge Real Estate Company and Big Boulder Corporation (filed September 23, 1967 as Exhibit b-3 to Form 10 and incorporated herein by reference)
10.1	Agreement of Sale, Phase 3, dated February 17, 2011 between Blue Ridge Real Estate Company and The Conservation Fund for the purchase of 376 acres located in Thornhurst Township, Lackawanna County, Pennsylvania (filed February 18, 2011 as Exhibit 10.1 to Form 8-K and incorporated herein by reference).
10.2	First Amendment to Agreement of Sale, Phase 3, dated August 15, 2011 between Blue Ridge Real Estate Company and The Conservation Fund for the purchase of 376 acres located in Thornhurst Township, Lackawanna County, Pennsylvania (filed August 18, 2011 as Exhibit 10.2 to Form 8-K and incorporated herein by reference).
10.3	Second Amendment to Agreement of Sale, Phase 3, dated February 20, 2012, between Blue Ridge Real Estate Company and The Conservation Fund for the purchase of 376 acres located in Thornhurst Township, Lackawanna County, Pennsylvania (filed February 24, 2012 as Exhibit 10.3 to Form 8-K and incorporated herein by reference).
10.4	Third Amendment to Agreement of Sale, Phase 3, dated September 6, 2012, between Blue Ridge Real Estate Company and The Conservation Fund for the purchase of 376 acres located in Thornhurst Township, Lackawanna County, Pennsylvania (filed September 7, 2012 as Exhibit 10.4 to Form 8-K and incorporated herein by reference).
10.5	Fourth Amendment to Agreement of Sale, Phase 3, dated February 21, 2013, between Blue Ridge Real Estate Company and Hanson Aggregated BMC, Inc., Assignee of The Conservation Fund, for the purchase of 376 acres located in Thornhurst Township, Lackawanna County, Pennsylvania (filed February 25, 2013 as Exhibit 10.5 to Form 8-K and incorporated herein by reference).
31.1*	Principal Executive Officer’s Rule 13a-14(a) Certification
31.2*	Principal Financial Officer’s Rule 13a-14(a) Certification
32.1*	Principal Executive Officer’s Section 1350 Certification
32.2*	Principal Financial Officer’s Section 1350 Certification
101.INS**	XBRL Instance Document
101.SCH**	XBRL Taxonomy Extension Schema Document
101.CAL**	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF**	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB**	XBRL Taxonomy Extension Label Linkbase Document
101.PRE**	XBRL Taxonomy Extension Presentation Linkbase Document

* Filed herewith

** Furnished herewith

- 23 -

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrants have duly caused this report to be signed on their behalf by the undersigned thereunto duly authorized:

BLUE RIDGE REAL ESTATE COMPANY

BIG BOULDER CORPORATION

(Registrants)

Dated: March 18, 2013

/s/ Bruce Beaty

Bruce Beaty

Chief Executive Officer and President

Dated: March 18, 2013

/s/ Cynthia A. Van Horn

Cynthia A. Van Horn

Chief Financial Officer and Treasurer

(Principal Financial Officer)

- 25 -

EXHIBIT INDEX


Exhibit Number	Description
3.1	Restated Articles of Incorporation of Blue Ridge Real Estate Company (filed February 11, 2005 as Exhibit 3.1 to Form 10-K and incorporated herein by reference)
3.2	Restated Articles of Incorporation of Big Boulder Corporation (filed February 11, 2005 as Exhibit 3.2 to Form 10-K and incorporated herein by reference)
3.3	Bylaws of Blue Ridge Real Estate Company, as amended through August 12, 1997 (filed January 5, 2005 as Exhibit 3.3 to Form S-1 (File No. 333-121855) and incorporated herein by reference)
3.4	Bylaws of Big Boulder Corporation, as amended through August 12, 1997 (filed January 5, 2005 as Exhibit 3.3 to Form S-1 (File No. 333-121855) and incorporated herein by reference)
4.1	Revised Specimen Unit Certificate Evidencing Shares of Registrants’ Common Stock (filed August 28, 1990 as an Exhibit to Form 10-K and incorporated herein by reference)
4.2	Security Combination Agreement between Blue Ridge Real Estate Company and Big Boulder Corporation (filed September 23, 1967 as Exhibit b-3 to Form 10 and incorporated herein by reference)
10.1	Agreement of Sale, Phase 3, dated February 17, 2011 between Blue Ridge Real Estate Company and The Conservation Fund for the purchase of 376 acres located in Thornhurst Township, Lackawanna County, Pennsylvania (filed February 18, 2011 as Exhibit 10.1 to Form 8-K and incorporated herein by reference).
10.2	First Amendment to Agreement of Sale, Phase 3, dated August 15, 2011 between Blue Ridge Real Estate Company and The Conservation Fund for the purchase of 376 acres located in Thornhurst Township, Lackawanna County, Pennsylvania (filed August 18, 2011 as Exhibit 10.2 to Form 8-K and incorporated herein by reference).
10.3	Second Amendment to Agreement of Sale, Phase 3, dated February 20, 2012, between Blue Ridge Real Estate Company and The Conservation Fund for the purchase of 376 acres located in Thornhurst Township, Lackawanna County, Pennsylvania (filed February 24, 2012 as Exhibit 10.3 to Form 8-K and incorporated herein by reference).
10.4	Third Amendment to Agreement of Sale, Phase 3, dated September 6, 2012, between Blue Ridge Real Estate Company and The Conservation Fund for the purchase of 376 acres located in Thornhurst Township, Lackawanna County, Pennsylvania (filed September 7, 2012 as Exhibit 10.4 to Form 8-K and incorporated herein by reference).
10.5	Fourth Amendment to Agreement of Sale, Phase 3, dated February 21, 2013, between Blue Ridge Real Estate Company and Hanson Aggregated BMC, Inc., Assignee of The Conservation Fund, for the purchase of 376 acres located in Thornhurst Township, Lackawanna County, Pennsylvania (filed February 25, 2013 as Exhibit 10.5 to Form 8-K and incorporated herein by reference).
31.1*	Principal Executive Officer’s Rule 13a-14(a) Certification
31.2*	Principal Financial Officer’s Rule 13a-14(a) Certification
32.1*	Principal Executive Officer’s Section 1350 Certification
32.2*	Principal Financial Officer’s Section 1350 Certification
101.INS**	XBRL Instance Document
101.SCH**	XBRL Taxonomy Extension Schema Document
101.CAL**	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF**	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB**	XBRL Taxonomy Extension Label Linkbase Document
101.PRE**	XBRL Taxonomy Extension Presentation Linkbase Document

* Filed herewith

** Furnished herewith

- 27 -

EX-31 2 exhibit311.htm PRINCIPAL EXECUTIVE OFFICERS RULE 13A-14(A) CERTIFICATION Converted by EDGARwiz

EXHIBIT 31.1

RULE 13a-14(a)/15d-14(a) CERTIFICATION

I, Bruce Beaty, certify that:

1. I have reviewed this Quarterly report on Form 10-Q for the period ended January 31, 2013 of Blue Ridge Real Estate Company and Big Boulder Corporation (together, the “Registrants”);

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrants as of, and for, the periods presented in this report;

4. The Registrants’ other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))for the Registrants and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrants, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) Evaluated the effectiveness of the Registrants’ disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) Disclosed in this report any change in the Registrants’ internal control over financial reporting that occurred during the Registrants’ most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the Registrants’ internal control over financial reporting; and

5. The Registrants’ other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Registrants’ auditors and the audit committee of the Registrants’ boards of directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrants’ ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrants’ internal control over financial reporting.

/s/ Bruce Beaty

Bruce Beaty

Chief Executive Officer and President

Date: March 18, 2013

EX-31 3 exhibit312.htm PRINCIPAL FINANCIAL OFFICERS RULE 13A-14(A) CERTIFICATION Converted by EDGARwiz

EXHIBIT 31.2

RULE 13a-14(a)/15d-14(a) CERTIFICATION

I, Cynthia A. Van Horn, certify that:

1. I have reviewed this Quarterly report on Form 10-Q for the period ended January 31, 2013 of Blue Ridge Real Estate Company and Big Boulder Corporation (together, the “Registrants”);

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrants’ internal control over financial reporting.

/s/ Cynthia A. Van Horn

Cynthia A. Van Horn

Chief Financial Officer and Treasurer

(Principal Financial Officer)

Date: March 18, 2013

EX-32 4 exhibit322.htm PRINCIPAL FINANCIAL OFFICERS SECTION 1350 CERTIFICATION Converted by EDGARwiz

EXHIBIT 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

I, Cynthia A. Van Horn, Chief Financial Officer and Treasurer of Blue Ridge Real Estate Company and Big Boulder Corporation (together, the “Registrants”), certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to the best of my knowledge, that:

(1)

The Registrants’ Quarterly report on Form 10-Q for the period ended January 31, 2013, as filed with the Securities and Exchange Commission on the date hereof (the ”Report”), fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Registrants.

/s/ Cynthia A. Van Horn

Cynthia A. Van Horn

Chief Financial Officer

and Treasurer

(Principal Financial Officer)

March 18, 2013

EX-32 5 exhibit321.htm PRINCIPAL EXECUTIVE OFFICERS SECTION 1350 CERTIFICATION Converted by EDGARwiz

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

I, Bruce Beaty, Chief Executive Officer and President of Blue Ridge Real Estate Company and Big Boulder Corporation (together, the “Registrants”), certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to the best of my knowledge, that:

(1)

(2)

The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Registrants.

/s/ Bruce Beaty

Bruce Beaty

Chief Executive Officer and President

March 18, 2013

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1. Basis of Combination The accompanying unaudited combined financial  statements  include the accounts of Blue Ridge Real Estate Company and its wholly-owned  subsidiaries  (Northeast Land Company, Jack Frost Mountain Company, Boulder Creek Resort Company, Moseywood Construction Company, Jack Frost National Golf Course, Inc., Blue Ridge Acquisition Company, BRRE Holdings, Inc., Coursey Commons Shopping Center, LLC, Coursey Creek, LLC, Cobble Creek, LLC, Flower Fields Motel, LLC, Blue Ridge WNJ, LLC and Blue Ridge WMN, LLC) (collectively Blue Ridge) and Big Boulder Corporation and its  wholly-owned  subsidiaries  (Lake  Mountain  Company and BBC  Holdings, Inc.) (collectively Big Boulder and, together with Blue Ridge, the Companies). The combined balance sheet as of October 31, 2012, which has been derived from audited financial statements, and the combined financial statements as of and for the three month periods ended January 31, 2013 and 2012, which are unaudited, are presented pursuant to the rules and regulations of the Securities and Exchange Commission (SEC). Accordingly, these combined financial statements should be read in conjunction with the combined financial statements and notes thereto contained in the Companies 2012 Annual Report on Form 10-K. In the opinion of management, the accompanying combined financial statements reflect all adjustments (which are of a normal recurring nature) necessary for a fair statement of the results for the interim periods.  All significant intercompany accounts and transactions are eliminated. Due to intermittent revenues from land resource management, the results of operations for any interim period are not necessarily indicative of the results expected for the full fiscal year.

2. Significant Accounting Policies Use of estimates and Assumptions: The preparation of financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.  For example, unexpected changes in market conditions or a continued or further downturn in the economy could adversely affect actual results.  Estimates are used in accounting for, among other things, land development costs, accounts and mortgages receivables, legal liability, insurance liability, depreciation, employee benefits, taxes, and contingencies.  Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the combined financial statements in the period in which the revisions are made. Management believes that its accounting policies regarding revenue recognition, land development costs, long lived assets, deferred income and income taxes among others, affect its more significant judgments and estimates used in the preparation of its combined financial statements.  For a description of these critical accounting policies and estimates, see Managements Discussion and Analysis of Financial Condition and Results of Operations. There were no significant changes in the Companies critical accounting policies or estimates since the Companies fiscal year ended October 31, 2012 (Fiscal 2012).  Material subsequent events are evaluated and disclosed through the issuance date of this Quarterly Report on Form 10-Q. Cash held in escrow: Cash held in escrow consists of deposits held by the Companies for interest payments on lines of credit, golf course memberships and real estate transactions and other funds placed into escrow with a third party intermediary for the purpose of a tax deferred exchange under section 1031 of the Internal Revenue Code of 1986, as amended (the IRC). Discontinued Operations:    A component of the Companies is classified as a discontinued operation when (i) the operations and cash flows of the component of the Companies can be clearly distinguished and have been or will be eliminated from our ongoing operations; (ii) the component has either been disposed of or is classified as held for sale; and (iii) we will not have any significant continuing involvement in the operations of the component of the Companies after the disposal transactions.  Significant judgments are involved in determining whether a component meets the criteria for discontinued operations reporting and the period in which these criteria are met.    If a component of the Companies is reported as a discontinued operation, the results of operations through the date of sale, including any gain or loss recognized on the disposition, are presented on a separate line of the statement of operations. Reclassification    The Companies report the results of discontinued operations as a separate component of income on the combined statements of operations under the caption discontinued operations.  As previously disclosed, this reporting presentation resulted in certain reclassifications of the 2012 financial statement amounts.  Accordingly, certain amounts in the Fiscal 2012 combined financial statements have been reclassified to conform to the reclassified presentation. New Accounting Pronouncements: In January 2010, the FASB issued ASU No. 2010-06, Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements (ASU 2010-06). ASU 2010-06 requires certain new disclosures and clarifies some existing disclosure requirements regarding fair value measurement as set forth in Accounting Standards Codification (ASC) Subtopic 820-10. ASU 2010-06 amends ASC Subtopic 820-10 to now require that (1) a reporting entity disclose separately the amounts of significant transfers in and out of Level 1 and Level 2 fair value measurements and describe the reasons for the transfers; (2) in the reconciliation for fair value measurements using significant unobservable inputs, a reporting entity present separately information about purchases, sales, issuances, and settlements, and (3) a reporting entity provide disclosures about the valuation techniques and inputs used to measure fair value for both recurring and nonrecurring fair value measurements. ASU 2010-06 is effective for interim and annual reporting periods beginning after December 15, 2009, except for the disclosures about purchases, sales, issuances, and settlements in the roll forward of activity in Level 3 fair value measurements. Those disclosures are effective for fiscal years beginning after December 15, 2010, and for interim periods within those fiscal years. The adoption of ASU No. 2010-06 did not have a material impact on the Companies combined financial statements. In May 2011, the FASB issued Accounting Standards Update No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS, which clarifies several aspects of the guidance in ASU No. 2010-06 Fair Value Measurements and Disclosures.  ASU 2011-04 is effective for interim and annual reporting periods beginning after December 15, 2011.  The adoption of ASU No. 2011-04 did not have a material impact on the Companies combined financial statements. In June 2011, the FASB issued Accounting Standards Update No. 2011-05, Statement of Comprehensive Income (ASU 2011-05), which requires entities to present net income and other comprehensive income in either a single continuous statement or in two separate, but consecutive, statements of net income and other comprehensive income.  ASU 2011-05 was effective for the Companies fiscal year beginning November 1, 2012.  In December 2011, the FASB issued Accounting Standards Update No. 2011-12 (ASU 2011-12) which is a deferral of the effective date for the amendments to the presentation of reclassifications of items out of accumulated other comprehensive income in Accounting Standards Update No. 2011-05 effective for fiscal years and interim periods within those years beginning after December 1, 2011.  The adoption of this guidance, which relates to presentation only, did not have a material impact on the Companies combined financial statements.   In February 2013, the FASB issued ASU No. 2013-02, Reporting of Amounts Reclassified  Out of Accumulated Other Comprehensive Income (ASU 2013-02), requires entities to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income, but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period.  For other amounts an entity is required to cross reference to other disclosures required under U.S. GAAP that provide additional details about these amounts.  ASU 2013-02 is effective for fiscal years beginning after December 15, 2012.

3.  Discontinued operations On November 30, 2011, the Jack in the Box located in Wallisville, Texas was sold and as a result the operating activity for the three months ended January 31, 2012 is being reported as a discontinued operation.  The operating results of Jack in the Box were previously reported in the Rental Operations of the combined statements of operations.  At October 31, 2012, there were no remaining assets or liabilities related to Jack in the Box. On December 15, 2011, the Jack Frost Mountain and Big Boulder ski areas were sold and as a result the operating activity for the three months ended January 31, 2012 is being reported as a discontinued operation.  The operating results of the ski areas were previously reported in the Rental Operations of the combined statements of operations.  At October 31, 2012, there were no remaining assets or liabilities related to the Jack Frost Mountain and Big Boulder ski areas. On September 17, 2012, the Companies signed an agreement of sale regarding Lot 5 Maple Terrace located in Saylorsburg, PA.  A deposit was received and the transaction is expected to close October 1, 2013.  As a result operating activity for the property is being reported as discontinued operations for the three months periods ending January 31, 2013 and 2012.  At January 31, 2013 and October 31, 2012, there were assets related to the Maple Terrace property totaling $166,682 included in assets of discontinued operations and there were no liabilities. The combined assets and liabilities as of January 31, 2013 and October 31, 2012, and the results of operations of the properties, including interest expense incurred, classified as discontinued operations in three months ending January 31, 2013 and 2012, are summarized as follows: <table cellpadding="0" cellspacing="0" style="border-bottom: #000000 3px double; margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 66%"> </td> <td style="width: 17%"> </td> <td style="width: 17%"> </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">BALANCE SHEET</td> <td style="vertical-align: top; font-size: 10.5pt; text-align: right">1/31/13 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">10/31/12 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">ASSETS</td> <td style="vertical-align: top; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">Land improvements, buildings & equipment, net</td> <td style="vertical-align: top; font-size: 10.5pt; text-align: right">$124,790 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">$124,790 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">Land held for investment, principally unimproved</td> <td style="vertical-align: top; font-size: 10.5pt; text-align: right">41,892 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">41,892 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">Total assets of discontinued operations</td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; vertical-align: top; font-size: 10.5pt; text-align: right">$166,682 </td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; vertical-align: bottom; font-size: 10.5pt; text-align: right">$166,682 </td></tr> </table>   <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 67%"> </td> <td style="width: 17%"> </td> <td style="width: 16%"> </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">STATEMENT OF OPERATIONS</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">1/31/13 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">1/31/12 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">Revenues:</td> <td style="vertical-align: top; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Jack in the Box</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">$0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">$10,971 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Jack Frost Mountain Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">5,097 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 10.5pt">   Big Boulder Ski Area</td> <td style="font-size: 10.5pt; text-align: right">0 </td> <td style="font-size: 10.5pt; text-align: right">5,097 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10.5pt">   Maple Terrace</td> <td style="font-size: 10.5pt; text-align: right">3,750 </td> <td style="font-size: 10.5pt; text-align: right">5,750 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 10.5pt">Total Revenue</td> <td style="border-top: #000000 1px solid; font-size: 10.5pt; text-align: right">3,750 </td> <td style="border-top: #000000 1px solid; font-size: 10.5pt; text-align: right">26,915 </td></tr> <tr> <td style="vertical-align: top">  </td> <td style="vertical-align: bottom; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">Expenses (excluding interest):</td> <td style="vertical-align: bottom; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Jack in the Box</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">136 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Jack Frost Mountain Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Big Boulder Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">303 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Maple Terrace</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">3,754 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">14,295 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">Total Expenses</td> <td style="border-top: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">3,754 </td> <td style="border-top: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">14,734 </td></tr> <tr style="vertical-align: top; background-color: #ccffcc"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">Interest expense(calculated on debt related to the property):</td> <td style="vertical-align: bottom; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Jack in the Box</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">7,386 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Jack Frost Mountain Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Big Boulder Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Maple Terrace</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">Total Interest</td> <td style="border-top: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="border-top: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">7,386 </td></tr> <tr> <td style="vertical-align: top">  </td> <td style="vertical-align: bottom; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">Gain (Loss) on Disposal:</td> <td style="vertical-align: bottom; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Jack in the Box</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">9,402 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Jack Frost Mountain Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">(4,803)</td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Big Boulder Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">(4,517)</td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Maple Terrace</td> <td style="border-bottom: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="border-bottom: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">Total Gain on Disposal</td> <td style="border-bottom: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="border-bottom: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">82 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">Income (loss) from discontinued operations before income taxes</td> <td style="border-bottom: #000000 3px double; vertical-align: bottom; font-size: 10.5pt; text-align: right">($4)</td> <td style="border-bottom: #000000 3px double; vertical-align: bottom; font-size: 10.5pt; text-align: right">$4,877 </td></tr> </table>

5.  Income Taxes The benefit for income taxes for the three months ended January 31, 2013 and 2012 is estimated using the estimated annual effective tax rate for the fiscal years ending October 31, 2013 and 2012.  The effective income tax rate for the first three months of Fiscal 2013 and Fiscal 2012 was estimated at 34%. The Companies practice is to recognize interest and/or penalties related to income tax matters as income tax expense in its combined financial statements. As of and for the three months ended January 31, 2013, no interest and penalties have been accrued in the combined balance sheet and no expense is reflected in the combined statement of operations.    At January 31, 2013, federal and state tax returns for years ending October 31, 2009 and later are subject to future examination by the respective tax authorities.

6.  Land and Land Development Costs Land and improvements in progress held for development consist of the following: <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 62%"> </td> <td style="width: 19%"> </td> <td style="width: 19%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-align: justify">  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">01/31/2013 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">10/31/2012 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify">Land unimproved designated for development</td> <td style="font-size: 11pt; text-align: right">$10,563,084 </td> <td style="font-size: 11pt; text-align: right">$10,593,519 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-align: justify">Residential development</td> <td style="font-size: 11pt; text-align: right">5,084,262 </td> <td style="font-size: 11pt; text-align: right">5,084,262 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify">Infrastructure development</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">4,678,258 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">4,674,285 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-align: justify">  </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$20,325,604 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$20,352,066 </td></tr> </table> The decrease in land unimproved designated for development was the result of the reclassification of Lot 4 in Saylorsburg, Pennsylvania to an asset held for sale. The increase in infrastructure development was related to the Big Boulder wastewater facility and Lakeshore development projects.

7.  Land Held for Investment <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 56%"> </td> <td style="width: 22%"> </td> <td style="width: 22%"> </td></tr> <tr style="vertical-align: top; background-color: #ccffcc"> <td>  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">01/31/2013</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">10/31/2012</td></tr> <tr style="vertical-align: top"> <td style="font-size: 11pt">Land held for investment</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: top; background-color: #ccffcc"> <td style="font-size: 11pt">   Land Unimproved</td> <td style="font-size: 11pt; text-align: right">$2,245,214 </td> <td style="font-size: 11pt; text-align: right">$2,245,214 </td></tr> <tr style="vertical-align: top"> <td style="font-size: 11pt">   Land Commercial rental properties</td> <td style="font-size: 11pt; text-align: right">4,603,176 </td> <td style="font-size: 11pt; text-align: right">4,603,176 </td></tr> <tr style="vertical-align: top; background-color: #ccffcc"> <td>  </td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$6,848,390 </td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$6,848,390 </td></tr></table>

8.  Pension Benefits Components of Net Periodic Pension Cost: <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 57%"> </td> <td style="width: 1%"> </td> <td style="width: 18%"> </td> <td style="width: 1%"> </td> <td style="width: 3%"> </td> <td style="width: 1%"> </td> <td style="width: 18%"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td colspan="7" style="font-size: 11pt; text-align: center">Three Months Ended</td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td colspan="2" style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">01/31/13 </td> <td colspan="2" style="border-bottom: #000000 1px solid; text-align: right">  </td> <td colspan="3" style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">01/31/12 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td colspan="2" style="text-align: right">  </td> <td colspan="2" style="text-align: right">  </td> <td colspan="3" style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Service Cost</td> <td colspan="2" style="font-size: 11pt; text-align: right">$14,231</td> <td colspan="2" style="text-align: right">  </td> <td colspan="3" style="font-size: 11pt; text-align: right">$12,276 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Interest Cost</td> <td colspan="2" style="font-size: 11pt; text-align: right">87,653 </td> <td colspan="2" style="text-align: right">  </td> <td colspan="3" style="font-size: 11pt; text-align: right">96,235 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Expected return on plan assets</td> <td colspan="2" style="font-size: 11pt; text-align: right">(109,836)</td> <td colspan="2" style="text-align: right">  </td> <td colspan="3" style="font-size: 11pt; text-align: right">(102,812)</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td colspan="2">  </td> <td colspan="2" style="text-align: right">  </td> <td colspan="2" style="text-align: right">  </td> <td style="text-align: right">  </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="font-size: 11pt">Net amortization and deferral:</td> <td colspan="2" style="text-align: right">  </td> <td colspan="2" style="text-align: right">  </td> <td style="text-align: right">  </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td colspan="2" style="font-size: 11pt">   Amortization of accumulated loss</td> <td colspan="2" style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">127,775</td> <td colspan="2" style="border-bottom: #000000 1px solid; text-align: right">  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">83,568 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="font-size: 11pt">   Net amortization and deferral</td> <td colspan="2" style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">127,775</td> <td colspan="2" style="border-bottom: #000000 1px solid; text-align: right">  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">83,568 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td colspan="2" style="font-size: 11pt">   Total net periodic pension cost</td> <td colspan="2" style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$119,823</td> <td colspan="2" style="border-bottom: #000000 3px double; text-align: right">  </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$89,267 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt"> </td></tr> </table> The Companies expect to contribute $279,000 to their pension plan in the fiscal year ending October 31, 2013 (Fiscal 2013).  As of January 31, 2013, the Companies have not made any contributions and anticipate contributing the $279,000 to fund their pension plan in the remaining nine months of Fiscal 2013.

9.  Accumulated Other Comprehensive Loss The following table presents the changes in the accumulated other comprehensive loss for the three months ended January 31, 2013 and the twelve months ended October 31, 2012: <table cellpadding="0" cellspacing="0" style="border-bottom: #000000 1px solid; margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 25%"> </td> <td style="width: 17%"> </td> <td style="width: 21%"> </td> <td style="width: 17%"> </td> <td style="width: 20%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-align: center">  </td> <td colspan="2" style="font-size: 10.5pt; text-align: center">1/31/13</td> <td colspan="2" style="font-size: 10.5pt; text-align: center">10/31/12</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center">  </td> <td style="border-bottom: #000000 1px solid; font-size: 10.5pt; text-align: center">Defined Benefit Pension Plan</td> <td style="border-bottom: #000000 1px solid; font-size: 10.5pt; text-align: center">Accumulated Other Comprehensive Loss</td> <td style="border-bottom: #000000 1px solid; font-size: 10.5pt; text-align: center">Defined Benefit Pension Plan</td> <td style="border-bottom: #000000 1px solid; font-size: 10.5pt; text-align: center">Accumulated Other Comprehensive Loss</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 10.5pt">Beginning balance</td> <td style="font-size: 10.5pt; text-align: right">$2,947,179 </td> <td style="font-size: 10.5pt; text-align: right">$2,947,179 </td> <td style="font-size: 10.5pt; text-align: right">$2,272,321 </td> <td style="font-size: 10.5pt; text-align: right">$2,272,321 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10.5pt">  Current period other   comprehensive loss</td> <td style="font-size: 10.5pt; text-align: right">0 </td> <td style="font-size: 10.5pt; text-align: right">0 </td> <td style="font-size: 10.5pt; text-align: right">674,858 </td> <td style="font-size: 10.5pt; text-align: right">674,858 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 10.5pt">Ending balance</td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; font-size: 10.5pt; text-align: right">$2,947,179 </td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; font-size: 10.5pt; text-align: right">$2,947,179 </td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; font-size: 10.5pt; text-align: right">$2,947,179 </td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; font-size: 10.5pt; text-align: right">$2,947,179 </td></tr> </table>   The other comprehensive loss is reported net of tax.

10.  Fair Value of Financial Instruments and Impairment    The company uses ASC 820, Fair Value Measurements and Disclosures (ASC 820), to measure the fair value of certain assets and liabilities.  ASC 820 provides a framework for measuring fair value in accordance with GAAP, establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value and requires certain disclosures about fair value measurements. The fair value hierarchy is summarized below:   Level 1: Fair value determined based on quoted prices in active markets for identical assets or liabilities.   Level 2: Fair value determined using significant observable inputs, generally either quoted prices in active markets for similar assets or liabilities or quoted prices in markets that are not active.   Level 3: Fair value determined using significant unobservable inputs, such as pricing models, discounted cash flows, or similar techniques. The estimated fair values of the Companies' financial instruments at January 31, 2013 and October 31, 2012 are as follows: <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 41%"> </td> <td style="width: 16%"> </td> <td style="width: 15%"> </td> <td style="width: 14%"> </td> <td style="width: 14%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td colspan="2" style="text-align: center">1/31/13</td> <td colspan="2" style="text-align: center">10/31/12</td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: center">Carrying Amount</td> <td style="text-align: center">Fair Value</td> <td style="text-align: center">Carrying Amount</td> <td style="text-align: center">Fair Value</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-indent: 9px">ASSETS:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: 21px">Cash and cash equivalents</td> <td style="text-align: right">$598,511 </td> <td style="text-align: right">$598,911 </td> <td style="text-align: right">$702,902 </td> <td style="text-align: right">$702,902 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-indent: 21px">Accounts and mortgages receivable</td> <td style="text-align: right">106,238 </td> <td style="text-align: right">106,238 </td> <td style="text-align: right">143,382 </td> <td style="text-align: right">143,382 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-indent: 9px">LIABILITIES:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: 21px">Accounts payable</td> <td style="text-align: right">219,679 </td> <td style="text-align: right">219,679 </td> <td style="text-align: right">140,956 </td> <td style="text-align: right">140,956 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-indent: 21px">Accrued liabilities</td> <td style="text-align: right">205,388 </td> <td style="text-align: right">205,388 </td> <td style="text-align: right">311,097 </td> <td style="text-align: right">311,097 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-indent: 21px">Debt</td> <td style="text-align: right">$16,709,235 </td> <td style="text-align: right">$16,824,674</td> <td style="text-align: right">$16,880,416 </td> <td style="text-align: right">$16,988,594 </td></tr> </table>    Fair Values were determined as follows:    Cash and cash equivalents, accounts and mortgages receivable, accounts payable and accrued liabilities:  The carrying amounts approximate fair value because of the short-term maturity of these instruments.    Amounts due to related parties: Estimating the fair value of these instruments is not practicable because the terms of these transactions could not be duplicated in the market.    Debt: The fair value of debt is estimated using discounted cash flows based on current borrowing rates available to the Companies for similar types of borrowing arrangements.    As of January 31, 2013, the carrying amount net of prior period impairments for land and land development costs are $20,325,604. The carrying amount net of prior period impairments for land improvements, buildings and equipment, net is $20,271,488.  An adjustment of $515,631 was recorded to both land improvements, buildings and equipment, net and deferred income due to notification received from the PA Department of Transportation stating the proposed safety rest area project along Interstate 80 has been abandoned.  This adjustment had $0 impact on the Combined Statement of Operations.  The carrying amount net of prior period impairments for land held for investment is $6,848,390. The carrying amount net of prior period impairments for long-lived assets held for sale as of January 31, 2013 is $494,323.  The assets of discontinued operations as of January 31, 2013 have a carrying value net of prior period adjustments for impairment of $166,682.  There was no impairment expense in the three months ended January 31, 2013.    As of October 31, 2012, the carrying amount net of prior period impairments for land and land development costs are $20,359,066 less impairment expense of $7,000 in Fiscal 2012 for a revised carrying value of $20,352,066.  A certain lot included in the land and land development costs had a carrying value of $37,394 which was written down in Fiscal 2012 by an impairment charge of $7,000 due to the sale of a similar lot in Fiscal 2012, to its fair value of $30,394.  The carrying amount net of prior period impairments for land improvements, buildings and equipment, net are $21,043,068.  There was no impairment expense for land improvements, buildings and equipment, net in Fiscal 2012.  The carrying amount net of prior period impairments for land held for investment is $6,848,390.  There was no impairment on land held for investment in Fiscal 2012.  The carrying amount net of prior period impairments for long-lived assets held for sale as of October 31, 2012 was $846,174.  There was no impairment expense on long-lived assets held for sale in Fiscal 2012.  The assets of discontinued operations as of October 31, 2012 have a carrying value net of prior period adjustments for impairment of $230,382 less $63,700 impairment expense in Fiscal 2012, due to a sales agreement signed in September 2012 for this property, for a fair value of $166,682.  The overall total impairment in Fiscal 2012 was $70,700.  The impairment for long-lived assets held for sale, land and land development costs, land held for investment and assets of discontinued operations was determined using level 2 criteria wherein fair value is determined using significant observable inputs, generally either quoted prices in an active market for similar assets or liabilities or quoted prices in markets that are not active.

11.  Per Share Data Earnings per share (EPS) is based on the weighted average number of common shares outstanding during the period.  The calculation of diluted EPS assumes weighted average options have been exercised to purchase shares of common stock in the relevant period, net of assumed repurchases using the treasury stock method. For the three months ended January 31, 2013 and 2012, all outstanding unexercised stock options would be excluded from the calculation of diluted EPS because the exercise price of all such options exceeded the market price of the Companies common stock.  As a result, the calculation of diluted EPS has been excluded from the table below since diluted EPS for these periods is equal to EPS. Weighted average basic shares, taking into consideration shares issued, weighted average options used in calculating EPS and treasury shares repurchased, and basic loss per weighted average combined share for the three months ended January 31, 2013 and January 31, 2012 are as follows: <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 71%"> </td> <td style="width: 14%"> </td> <td style="width: 15%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td colspan="2" style="font-size: 11pt; text-align: center">Three Months Ended</td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">01/31/13</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">01/31/12</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Weighted average combined shares of common stock outstanding used to compute basic earnings per combined share</td> <td style="font-size: 11pt; text-align: right">2,450,424 </td> <td style="font-size: 11pt; text-align: right">2,450,424 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Basic loss per weighted average combined share is computed as follows:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">   Net loss before discontinued operations</td> <td style="font-size: 11pt; text-align: right">($569,580)</td> <td style="font-size: 11pt; text-align: right">($506,306)</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">   Weighted average combined shares of common stock outstanding</td> <td style="font-size: 11pt; text-align: right">2,450,424 </td> <td style="font-size: 11pt; text-align: right">2,450,424 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">   Basic loss per weighted average combined share</td> <td style="font-size: 11pt; text-align: right">($0.23)</td> <td style="font-size: 11pt; text-align: right">($0.21)</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Net (loss) income from discontinued operations</td> <td style="font-size: 11pt; text-align: right">($4)</td> <td style="font-size: 11pt; text-align: right">$2,877 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Weighted average combined shares of common stock outstanding</td> <td style="font-size: 11pt; text-align: right">2,450,424 </td> <td style="font-size: 11pt; text-align: right">2,450,424 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Basic earnings per weighted average combined share</td> <td style="font-size: 11pt; text-align: right">$0.00 </td> <td style="font-size: 11pt; text-align: right">$0.00 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Net loss</td> <td style="font-size: 11pt; text-align: right">($569,584)</td> <td style="font-size: 11pt; text-align: right">($503,429)</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Weighted average combined shares of common stock outstanding</td> <td style="font-size: 11pt; text-align: right">2,450,424 </td> <td style="font-size: 11pt; text-align: right">2,450,424 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Basic loss per weighted average combined share</td> <td style="font-size: 11pt; text-align: right">($0.23)</td> <td style="font-size: 11pt; text-align: right">($0.21)</td></tr> </table>

12.  Supplemental Disclosure to Statements of Cash Flows  The following are supplemental disclosures to the statements of cash flows for the three months ended January 31, 2013 and 2012: <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 69%"> </td> <td style="width: 16%"> </td> <td style="width: 15%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">2013 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">2012 </td></tr> <tr> <td style="font-size: 11pt">Cash paid during the period for:</td> <td>  </td> <td>  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>      Interest</td> <td style="font-size: 11pt; text-align: right">$260,901 </td> <td style="font-size: 11pt; text-align: right">$345,774 </td></tr> <tr style="vertical-align: bottom"> <td>      Income taxes</td> <td style="font-size: 11pt; text-align: right">$11,600 </td> <td style="font-size: 11pt; text-align: right">$2,400 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr> <td style="font-size: 11pt">Non cash operating activities:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">      Reclassification of assets from long-lived assets held for sale to       land improvements, buildings and equipment, net</td> <td style="font-size: 11pt; text-align: right">$0 </td> <td style="font-size: 11pt; text-align: right">$191,537 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>       Reclassification of assets from land and land development  costs       to long-lived assets held for sale</td> <td style="font-size: 11pt; text-align: right">$30,394 </td> <td style="font-size: 11pt; text-align: right">$0 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>       Adjustment to land improvements, buildings and equipment, net       due to abandonment of sewer line</td> <td style="font-size: 11pt; text-align: right">($515,631)</td> <td style="font-size: 11pt; text-align: right">$0 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">      Adjustment to deferred income due to abandonment of sewer line</td> <td style="font-size: 11pt; text-align: right">$515,631 </td> <td style="font-size: 11pt; text-align: right">$0 </td></tr></table>

13.  Business Segment Information      The following information is presented in accordance with the accounting pronouncement regarding disclosures about segments of an enterprise and related information.  The Companies business segments were determined from the Companies internal organization and management reporting, which are based primarily on differences in services.      Real Estate Management/Rental Operations      Real Estate Management/Rental Operations consists of: investment properties leased to others located in Eastern Pennsylvania, New Jersey, Minnesota and Louisiana; recreational club activities; services to the trusts that operate resort residential communities; sales of investment properties; and rental of land and land improvements. Land Resource Management      Land Resource Management consists of: land sales; land purchases; timbering operations; the Jack Frost National Golf Course; and a real estate development division.  Timbering operations consist of selective timbering on our land holdings.  Contracts are entered into for parcels that have had the timber selectively marked.  We rely on the advice of our forester, who is engaged on a consulting basis and who receives a commission on each stumpage contract, for the timing and selection of certain parcels of land for timbering.  Our forester gives significant attention to protecting the environment and retaining the value of these parcels for future timber harvests.  The Jack Frost National Golf Course is managed by Billy Casper Golf, LLC, an unaffiliated third party.  The real estate development division is responsible for the residential land development activities which include overseeing the construction of single and multi-family homes and development of infrastructure.      Funds expended to date for real estate development have been primarily for infrastructure improvements and home construction in the Laurelwoods II and Boulder Lake Village communities.  Construction of 22 single family homes, four duplex homes in Laurelwoods II and 18 condominium units within Building J at Boulder Lake Village on Big Boulder Lake have been completed at October 31, 2012.  Other expenditures for our development projects in the planning phases include fees for architects, engineers, consultants, studies and permits.  All of the homes had been sold as of January 31, 2013, except for one condominium which was subsequently sold on February 1, 2013.      Information by business segment is as follows: <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 72%"> </td> <td style="width: 14%"> </td> <td style="width: 14%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td colspan="2" style="font-size: 11pt; text-align: center">Three months ended</td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">1/31/13 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">1/31/12 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Revenues from continuing operations:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$665,986 </td> <td style="font-size: 11pt; text-align: right">$655,265 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Land resource management</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">454,674 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">952,585 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Total revenues from continuing operations</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$1,120,660 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$1,607,850 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Operating profit (loss) from continuing operations, excluding general and administrative expenses:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$163,827 </td> <td style="font-size: 11pt; text-align: right">$147,280 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Land resource management</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">(254,941)</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">(59,564)</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Total operating profit, excluding general and administrative expenses</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">($91,114)</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$87,716 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">General and administrative expenses:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$304,983 </td> <td style="font-size: 11pt; text-align: right">$217,818 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Land resource management</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">208,214 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">316,651 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Total general and administrative expenses</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$513,197 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$534,469 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Interest and other income, net:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$1,303 </td> <td style="font-size: 11pt; text-align: right">$1,091 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Land resource management</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">926 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">1,647 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Total interest and other income, net</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$2,229 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$2,738 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Interest expense:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$247,507 </td> <td style="font-size: 11pt; text-align: right">$300,906 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Land resource management</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">12,991 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">23,385 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Total Interest expense</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$260,498 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$324,291 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Loss from continuing operations before income taxes</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">($862,580)</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">($768,306)</td></tr> </table>      Identifiable assets, net of accumulated depreciation at January 31, 2013 and October 31, 2012 and depreciation expense and capital expenditures for three months ended January 31, 2013 and the fiscal year ended October 31, 2012 by business segment are as follows: <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 44%"> </td> <td style="width: 19%"> </td> <td style="width: 18%"> </td> <td style="width: 19%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-align: center">January 31, 2013</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">Identifiable Assets </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">Depreciation and  Amortization Expense </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">Capital Expenditures </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">  Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$25,432,388 </td> <td style="font-size: 11pt; text-align: right">$196,261 </td> <td style="font-size: 11pt; text-align: right">$0 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">  Land resource management</td> <td style="font-size: 11pt; text-align: right">23,377,770 </td> <td style="font-size: 11pt; text-align: right">84,464 </td> <td style="font-size: 11pt; text-align: right">0 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">  Other corporate</td> <td style="font-size: 11pt; text-align: right">106,388 </td> <td style="font-size: 11pt; text-align: right">10,486 </td> <td style="font-size: 11pt; text-align: right">35,262 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">  Discontinued operations</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">166,682 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">0 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">0 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">  Total Assets</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$49,083,228 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$291,211 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$35,262 </td></tr> </table>     <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 44%"> </td> <td style="width: 19%"> </td> <td style="width: 18%"> </td> <td style="width: 19%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-align: center">October 31, 2012</td> <td style="font-size: 11pt; text-align: right">Identifiable Assets </td> <td style="font-size: 11pt; text-align: right">Depreciation and  Amortization Expense </td> <td style="font-size: 11pt; text-align: right">Capital Expenditures </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">  Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$26,125,839 </td> <td style="font-size: 11pt; text-align: right">$804,900 </td> <td style="font-size: 11pt; text-align: right">$24,579 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">  Land resource management</td> <td style="font-size: 11pt; text-align: right">23,990,608 </td> <td style="font-size: 11pt; text-align: right">342,580 </td> <td style="font-size: 11pt; text-align: right">9,617 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">  Other corporate</td> <td style="font-size: 11pt; text-align: right">288,363 </td> <td style="font-size: 11pt; text-align: right">77,856 </td> <td style="font-size: 11pt; text-align: right">59,285 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">  Discontinued operations</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">166,682 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">1,666 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">0 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">  Total Assets</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$50,571,492 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$1,227,002 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$93,481 </td></tr> </table> During the three months ended January 31, 2012, the Companies had two material property sales, which totaled $10,911,419: one sale for $9,000,000 to JFBB Ski Areas, Inc. and one sale for $1,911,419 to Phyllis Enfield Trust.  During the three months ended January 31, 2013, there was no concentration of sales.

14.  Subsequent Events  The Companies have evaluated and disclosed subsequent events from January 31, 2013 through the issuance date of this Form 10-Q. On February 21, 2013, Blue Ridge and Hanson Aggregated BMC, Inc., Assignee of The Conservation Fund pursuant to an Assignment of Agreement of Sale dated February 1, 2013, (the Purchaser) entered into a Fourth Amendment (the Fourth Amendment) to the Agreement of Sale between Blue Ridge and the Purchaser dated February 17, 2011 (the Initial Phase 3 Agreement), as amended by the First Amendment dated August 15, 2011 (the First Amendment), as amended by the Second Amendment dated February 20, 2012 (the Second Amendment, and as amended by the Third Amendment dated September 6, 2012 (the Third Amendment), and the Initial Phase 3 Agreement as amended by the First, Second and Third Amendments (the Phase 3 Agreement) for raw land owned by Blue Ridge.  As previously disclosed, under the Phase 3 Agreement, Blue Ridge agreed to sell the Purchaser land located in Thornhurst Township, Lackawanna County, Pennsylvania, consisting of approximately 376 acres (the Property), for a purchase price of $1,600,000, $5,000 of which was paid by the Purchaser as a deposit (the Deposit) within five business days of the effective date of the Phase 3 Agreement, and the remainder of which is payable to Blue Ridge at the closing of the sale of the Property (the Closing).   Prior to the Fourth Amendment, the Phase 3 Agreement provided, among other things, that (i) the Seller reserved the oil and gas rights on the Property for a period commencing on the date of Closing and terminating on December 31, 2031; and (ii) that the terms of a surface use agreement for gas and oil rights on the Property (the Surface Use Agreement) would be negotiated during the inspection period (as extended by the terms of the Third Amendment).  The Fourth Amendment provides that (i) the term and duration of the oil and gas reservation reserved by Seller in Section 1 of the Phase 3 Agreement is extended and shall expire on December 31, 2035; (ii) the parties have completed review of the Surface Use Agreement referenced in Section 1 of the Phase 3 Agreement and attached to the Phase 3 Agreement as Exhibit C (the Surface Use Agreement Exhibit); and (iii) the parties agree that the Surface Use Agreement Exhibit shall be the final form of Surface Use Agreement and shall be incorporated by reference and attached to the deed at Closing.  All other terms and conditions of the Phase 3 Agreement in effect prior to the Fourth Amendment remain in effect.

Use of estimates and Assumptions: The preparation of financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.  For example, unexpected changes in market conditions or a continued or further downturn in the economy could adversely affect actual results.  Estimates are used in accounting for, among other things, land development costs, accounts and mortgages receivables, legal liability, insurance liability, depreciation, employee benefits, taxes, and contingencies.  Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the combined financial statements in the period in which the revisions are made. Management believes that its accounting policies regarding revenue recognition, land development costs, long lived assets, deferred income and income taxes among others, affect its more significant judgments and estimates used in the preparation of its combined financial statements.  For a description of these critical accounting policies and estimates, see Managements Discussion and Analysis of Financial Condition and Results of Operations. There were no significant changes in the Companies critical accounting policies or estimates since the Companies fiscal year ended October 31, 2012 (Fiscal 2012).  Material subsequent events are evaluated and disclosed through the issuance date of this Quarterly Report on Form 10-Q.

Cash held in escrow: Cash held in escrow consists of deposits held by the Companies for interest payments on lines of credit, golf course memberships and real estate transactions and other funds placed into escrow with a third party intermediary for the purpose of a tax deferred exchange under section 1031 of the Internal Revenue Code of 1986, as amended (the IRC).

Discontinued Operations:    A component of the Companies is classified as a discontinued operation when (i) the operations and cash flows of the component of the Companies can be clearly distinguished and have been or will be eliminated from our ongoing operations; (ii) the component has either been disposed of or is classified as held for sale; and (iii) we will not have any significant continuing involvement in the operations of the component of the Companies after the disposal transactions.  Significant judgments are involved in determining whether a component meets the criteria for discontinued operations reporting and the period in which these criteria are met.    If a component of the Companies is reported as a discontinued operation, the results of operations through the date of sale, including any gain or loss recognized on the disposition, are presented on a separate line of the statement of operations.

Reclassification    The Companies report the results of discontinued operations as a separate component of income on the combined statements of operations under the caption discontinued operations.  As previously disclosed, this reporting presentation resulted in certain reclassifications of the 2012 financial statement amounts.  Accordingly, certain amounts in the Fiscal 2012 combined financial statements have been reclassified to conform to the reclassified presentation.

New Accounting Pronouncements: In January 2010, the FASB issued ASU No. 2010-06, Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements (ASU 2010-06). ASU 2010-06 requires certain new disclosures and clarifies some existing disclosure requirements regarding fair value measurement as set forth in Accounting Standards Codification (ASC) Subtopic 820-10. ASU 2010-06 amends ASC Subtopic 820-10 to now require that (1) a reporting entity disclose separately the amounts of significant transfers in and out of Level 1 and Level 2 fair value measurements and describe the reasons for the transfers; (2) in the reconciliation for fair value measurements using significant unobservable inputs, a reporting entity present separately information about purchases, sales, issuances, and settlements, and (3) a reporting entity provide disclosures about the valuation techniques and inputs used to measure fair value for both recurring and nonrecurring fair value measurements. ASU 2010-06 is effective for interim and annual reporting periods beginning after December 15, 2009, except for the disclosures about purchases, sales, issuances, and settlements in the roll forward of activity in Level 3 fair value measurements. Those disclosures are effective for fiscal years beginning after December 15, 2010, and for interim periods within those fiscal years. The adoption of ASU No. 2010-06 did not have a material impact on the Companies combined financial statements. In May 2011, the FASB issued Accounting Standards Update No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS, which clarifies several aspects of the guidance in ASU No. 2010-06 Fair Value Measurements and Disclosures.  ASU 2011-04 is effective for interim and annual reporting periods beginning after December 15, 2011.  The adoption of ASU No. 2011-04 did not have a material impact on the Companies combined financial statements. In June 2011, the FASB issued Accounting Standards Update No. 2011-05, Statement of Comprehensive Income (ASU 2011-05), which requires entities to present net income and other comprehensive income in either a single continuous statement or in two separate, but consecutive, statements of net income and other comprehensive income.  ASU 2011-05 was effective for the Companies fiscal year beginning November 1, 2012.  In December 2011, the FASB issued Accounting Standards Update No. 2011-12 (ASU 2011-12) which is a deferral of the effective date for the amendments to the presentation of reclassifications of items out of accumulated other comprehensive income in Accounting Standards Update No. 2011-05 effective for fiscal years and interim periods within those years beginning after December 1, 2011.  The adoption of this guidance, which relates to presentation only, did not have a material impact on the Companies combined financial statements.   In February 2013, the FASB issued ASU No. 2013-02, Reporting of Amounts Reclassified  Out of Accumulated Other Comprehensive Income (ASU 2013-02), requires entities to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income, but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period.  For other amounts an entity is required to cross reference to other disclosures required under U.S. GAAP that provide additional details about these amounts.  ASU 2013-02 is effective for fiscal years beginning after December 15, 2012.

<table cellpadding="0" cellspacing="0" style="border-bottom: #000000 3px double; margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 66%"> </td> <td style="width: 17%"> </td> <td style="width: 17%"> </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">BALANCE SHEET</td> <td style="vertical-align: top; font-size: 10.5pt; text-align: right">1/31/13 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">10/31/12 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">ASSETS</td> <td style="vertical-align: top; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">Land improvements, buildings & equipment, net</td> <td style="vertical-align: top; font-size: 10.5pt; text-align: right">$124,790 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">$124,790 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">Land held for investment, principally unimproved</td> <td style="vertical-align: top; font-size: 10.5pt; text-align: right">41,892 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">41,892 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">Total assets of discontinued operations</td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; vertical-align: top; font-size: 10.5pt; text-align: right">$166,682 </td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; vertical-align: bottom; font-size: 10.5pt; text-align: right">$166,682 </td></tr> </table>   <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 67%"> </td> <td style="width: 17%"> </td> <td style="width: 16%"> </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">STATEMENT OF OPERATIONS</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">1/31/13 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">1/31/12 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">Revenues:</td> <td style="vertical-align: top; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Jack in the Box</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">$0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">$10,971 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Jack Frost Mountain Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">5,097 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 10.5pt">   Big Boulder Ski Area</td> <td style="font-size: 10.5pt; text-align: right">0 </td> <td style="font-size: 10.5pt; text-align: right">5,097 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10.5pt">   Maple Terrace</td> <td style="font-size: 10.5pt; text-align: right">3,750 </td> <td style="font-size: 10.5pt; text-align: right">5,750 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 10.5pt">Total Revenue</td> <td style="border-top: #000000 1px solid; font-size: 10.5pt; text-align: right">3,750 </td> <td style="border-top: #000000 1px solid; font-size: 10.5pt; text-align: right">26,915 </td></tr> <tr> <td style="vertical-align: top">  </td> <td style="vertical-align: bottom; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">Expenses (excluding interest):</td> <td style="vertical-align: bottom; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Jack in the Box</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">136 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Jack Frost Mountain Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Big Boulder Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">303 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Maple Terrace</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">3,754 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">14,295 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">Total Expenses</td> <td style="border-top: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">3,754 </td> <td style="border-top: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">14,734 </td></tr> <tr style="vertical-align: top; background-color: #ccffcc"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">Interest expense(calculated on debt related to the property):</td> <td style="vertical-align: bottom; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Jack in the Box</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">7,386 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Jack Frost Mountain Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Big Boulder Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Maple Terrace</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">Total Interest</td> <td style="border-top: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="border-top: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">7,386 </td></tr> <tr> <td style="vertical-align: top">  </td> <td style="vertical-align: bottom; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">Gain (Loss) on Disposal:</td> <td style="vertical-align: bottom; text-align: right">  </td> <td style="vertical-align: bottom; text-align: right">  </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Jack in the Box</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">9,402 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Jack Frost Mountain Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">(4,803)</td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">   Big Boulder Ski Area</td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="vertical-align: bottom; font-size: 10.5pt; text-align: right">(4,517)</td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">   Maple Terrace</td> <td style="border-bottom: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="border-bottom: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td></tr> <tr> <td style="vertical-align: top; font-size: 10.5pt">Total Gain on Disposal</td> <td style="border-bottom: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">0 </td> <td style="border-bottom: #000000 1px solid; vertical-align: bottom; font-size: 10.5pt; text-align: right">82 </td></tr> <tr style="background-color: #ccffcc"> <td style="vertical-align: top; font-size: 10.5pt">Income (loss) from discontinued operations before income taxes</td> <td style="border-bottom: #000000 3px double; vertical-align: bottom; font-size: 10.5pt; text-align: right">($4)</td> <td style="border-bottom: #000000 3px double; vertical-align: bottom; font-size: 10.5pt; text-align: right">$4,877 </td></tr> </table>

Land and improvements in progress held for development consist of the following: <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 62%"> </td> <td style="width: 19%"> </td> <td style="width: 19%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-align: justify">  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">01/31/2013 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">10/31/2012 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify">Land unimproved designated for development</td> <td style="font-size: 11pt; text-align: right">$10,563,084 </td> <td style="font-size: 11pt; text-align: right">$10,593,519 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-align: justify">Residential development</td> <td style="font-size: 11pt; text-align: right">5,084,262 </td> <td style="font-size: 11pt; text-align: right">5,084,262 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-align: justify">Infrastructure development</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">4,678,258 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">4,674,285 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-align: justify">  </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$20,325,604 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$20,352,066 </td></tr></table>

<table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 56%"> </td> <td style="width: 22%"> </td> <td style="width: 22%"> </td></tr> <tr style="vertical-align: top; background-color: #ccffcc"> <td>  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">01/31/2013</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">10/31/2012</td></tr> <tr style="vertical-align: top"> <td style="font-size: 11pt">Land held for investment</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: top; background-color: #ccffcc"> <td style="font-size: 11pt">   Land Unimproved</td> <td style="font-size: 11pt; text-align: right">$2,245,214 </td> <td style="font-size: 11pt; text-align: right">$2,245,214 </td></tr> <tr style="vertical-align: top"> <td style="font-size: 11pt">   Land Commercial rental properties</td> <td style="font-size: 11pt; text-align: right">4,603,176 </td> <td style="font-size: 11pt; text-align: right">4,603,176 </td></tr> <tr style="vertical-align: top; background-color: #ccffcc"> <td>  </td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$6,848,390 </td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$6,848,390 </td></tr></table>

Components of Net Periodic Pension Cost:  <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 57%"> </td> <td style="width: 1%"> </td> <td style="width: 18%"> </td> <td style="width: 1%"> </td> <td style="width: 3%"> </td> <td style="width: 1%"> </td> <td style="width: 18%"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td colspan="7" style="font-size: 11pt; text-align: center">Three Months Ended</td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td colspan="2" style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">01/31/13 </td> <td colspan="2" style="border-bottom: #000000 1px solid; text-align: right">  </td> <td colspan="3" style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">01/31/12 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td colspan="2" style="text-align: right">  </td> <td colspan="2" style="text-align: right">  </td> <td colspan="3" style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Service Cost</td> <td colspan="2" style="font-size: 11pt; text-align: right">$14,231</td> <td colspan="2" style="text-align: right">  </td> <td colspan="3" style="font-size: 11pt; text-align: right">$12,276 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Interest Cost</td> <td colspan="2" style="font-size: 11pt; text-align: right">87,653 </td> <td colspan="2" style="text-align: right">  </td> <td colspan="3" style="font-size: 11pt; text-align: right">96,235 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Expected return on plan assets</td> <td colspan="2" style="font-size: 11pt; text-align: right">(109,836)</td> <td colspan="2" style="text-align: right">  </td> <td colspan="3" style="font-size: 11pt; text-align: right">(102,812)</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td colspan="2">  </td> <td colspan="2" style="text-align: right">  </td> <td colspan="2" style="text-align: right">  </td> <td style="text-align: right">  </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="font-size: 11pt">Net amortization and deferral:</td> <td colspan="2" style="text-align: right">  </td> <td colspan="2" style="text-align: right">  </td> <td style="text-align: right">  </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td colspan="2" style="font-size: 11pt">   Amortization of accumulated loss</td> <td colspan="2" style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">127,775</td> <td colspan="2" style="border-bottom: #000000 1px solid; text-align: right">  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">83,568 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="font-size: 11pt">   Net amortization and deferral</td> <td colspan="2" style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">127,775</td> <td colspan="2" style="border-bottom: #000000 1px solid; text-align: right">  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">83,568 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td colspan="2" style="font-size: 11pt">   Total net periodic pension cost</td> <td colspan="2" style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$119,823</td> <td colspan="2" style="border-bottom: #000000 3px double; text-align: right">  </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$89,267 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt"> </td></tr></table>

<table cellpadding="0" cellspacing="0" style="border-bottom: #000000 1px solid; margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 25%"> </td> <td style="width: 17%"> </td> <td style="width: 21%"> </td> <td style="width: 17%"> </td> <td style="width: 20%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-align: center">  </td> <td colspan="2" style="font-size: 10.5pt; text-align: center">1/31/13</td> <td colspan="2" style="font-size: 10.5pt; text-align: center">10/31/12</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center">  </td> <td style="border-bottom: #000000 1px solid; font-size: 10.5pt; text-align: center">Defined Benefit Pension Plan</td> <td style="border-bottom: #000000 1px solid; font-size: 10.5pt; text-align: center">Accumulated Other Comprehensive Loss</td> <td style="border-bottom: #000000 1px solid; font-size: 10.5pt; text-align: center">Defined Benefit Pension Plan</td> <td style="border-bottom: #000000 1px solid; font-size: 10.5pt; text-align: center">Accumulated Other Comprehensive Loss</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 10.5pt">Beginning balance</td> <td style="font-size: 10.5pt; text-align: right">$2,947,179 </td> <td style="font-size: 10.5pt; text-align: right">$2,947,179 </td> <td style="font-size: 10.5pt; text-align: right">$2,272,321 </td> <td style="font-size: 10.5pt; text-align: right">$2,272,321 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10.5pt">  Current period other   comprehensive loss</td> <td style="font-size: 10.5pt; text-align: right">0 </td> <td style="font-size: 10.5pt; text-align: right">0 </td> <td style="font-size: 10.5pt; text-align: right">674,858 </td> <td style="font-size: 10.5pt; text-align: right">674,858 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 10.5pt">Ending balance</td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; font-size: 10.5pt; text-align: right">$2,947,179 </td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; font-size: 10.5pt; text-align: right">$2,947,179 </td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; font-size: 10.5pt; text-align: right">$2,947,179 </td> <td style="border-top: #000000 1px solid; border-bottom: #000000 3px double; font-size: 10.5pt; text-align: right">$2,947,179 </td></tr></table>

The estimated fair values of the Companies' financial instruments at January 31, 2013 and October 31, 2012 are as follows:  <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 41%"> </td> <td style="width: 16%"> </td> <td style="width: 15%"> </td> <td style="width: 14%"> </td> <td style="width: 14%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td colspan="2" style="text-align: center">1/31/13</td> <td colspan="2" style="text-align: center">10/31/12</td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: center">Carrying Amount</td> <td style="text-align: center">Fair Value</td> <td style="text-align: center">Carrying Amount</td> <td style="text-align: center">Fair Value</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-indent: 9px">ASSETS:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: 21px">Cash and cash equivalents</td> <td style="text-align: right">$598,511 </td> <td style="text-align: right">$598,911 </td> <td style="text-align: right">$702,902 </td> <td style="text-align: right">$702,902 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-indent: 21px">Accounts and mortgages receivable</td> <td style="text-align: right">106,238 </td> <td style="text-align: right">106,238 </td> <td style="text-align: right">143,382 </td> <td style="text-align: right">143,382 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-indent: 9px">LIABILITIES:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="text-indent: 21px">Accounts payable</td> <td style="text-align: right">219,679 </td> <td style="text-align: right">219,679 </td> <td style="text-align: right">140,956 </td> <td style="text-align: right">140,956 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-indent: 21px">Accrued liabilities</td> <td style="text-align: right">205,388 </td> <td style="text-align: right">205,388 </td> <td style="text-align: right">311,097 </td> <td style="text-align: right">311,097 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="text-indent: 21px">Debt</td> <td style="text-align: right">$16,709,235 </td> <td style="text-align: right">$16,824,674</td> <td style="text-align: right">$16,880,416 </td> <td style="text-align: right">$16,988,594 </td></tr></table>

<table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 71%"> </td> <td style="width: 14%"> </td> <td style="width: 15%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td colspan="2" style="font-size: 11pt; text-align: center">Three Months Ended</td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">01/31/13</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">01/31/12</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Weighted average combined shares of common stock outstanding used to compute basic earnings per combined share</td> <td style="font-size: 11pt; text-align: right">2,450,424 </td> <td style="font-size: 11pt; text-align: right">2,450,424 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Basic loss per weighted average combined share is computed as follows:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">   Net loss before discontinued operations</td> <td style="font-size: 11pt; text-align: right">($569,580)</td> <td style="font-size: 11pt; text-align: right">($506,306)</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">   Weighted average combined shares of common stock outstanding</td> <td style="font-size: 11pt; text-align: right">2,450,424 </td> <td style="font-size: 11pt; text-align: right">2,450,424 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">   Basic loss per weighted average combined share</td> <td style="font-size: 11pt; text-align: right">($0.23)</td> <td style="font-size: 11pt; text-align: right">($0.21)</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Net (loss) income from discontinued operations</td> <td style="font-size: 11pt; text-align: right">($4)</td> <td style="font-size: 11pt; text-align: right">$2,877 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Weighted average combined shares of common stock outstanding</td> <td style="font-size: 11pt; text-align: right">2,450,424 </td> <td style="font-size: 11pt; text-align: right">2,450,424 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Basic earnings per weighted average combined share</td> <td style="font-size: 11pt; text-align: right">$0.00 </td> <td style="font-size: 11pt; text-align: right">$0.00 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Net loss</td> <td style="font-size: 11pt; text-align: right">($569,584)</td> <td style="font-size: 11pt; text-align: right">($503,429)</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Weighted average combined shares of common stock outstanding</td> <td style="font-size: 11pt; text-align: right">2,450,424 </td> <td style="font-size: 11pt; text-align: right">2,450,424 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Basic loss per weighted average combined share</td> <td style="font-size: 11pt; text-align: right">($0.23)</td> <td style="font-size: 11pt; text-align: right">($0.21)</td></tr> </table>

The following are supplemental disclosures to the statements of cash flows for the three months ended January 31, 2013 and 2012:  <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 69%"> </td> <td style="width: 16%"> </td> <td style="width: 15%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">2013 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">2012 </td></tr> <tr> <td style="font-size: 11pt">Cash paid during the period for:</td> <td>  </td> <td>  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>      Interest</td> <td style="font-size: 11pt; text-align: right">$260,901 </td> <td style="font-size: 11pt; text-align: right">$345,774 </td></tr> <tr style="vertical-align: bottom"> <td>      Income taxes</td> <td style="font-size: 11pt; text-align: right">$11,600 </td> <td style="font-size: 11pt; text-align: right">$2,400 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr> <td style="font-size: 11pt">Non cash operating activities:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">      Reclassification of assets from long-lived assets held for sale to       land improvements, buildings and equipment, net</td> <td style="font-size: 11pt; text-align: right">$0 </td> <td style="font-size: 11pt; text-align: right">$191,537 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>       Reclassification of assets from land and land development  costs       to long-lived assets held for sale</td> <td style="font-size: 11pt; text-align: right">$30,394 </td> <td style="font-size: 11pt; text-align: right">$0 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>       Adjustment to land improvements, buildings and equipment, net       due to abandonment of sewer line</td> <td style="font-size: 11pt; text-align: right">($515,631)</td> <td style="font-size: 11pt; text-align: right">$0 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">      Adjustment to deferred income due to abandonment of sewer line</td> <td style="font-size: 11pt; text-align: right">$515,631 </td> <td style="font-size: 11pt; text-align: right">$0 </td></tr></table>

Information by business segment is as follows: <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 72%"> </td> <td style="width: 14%"> </td> <td style="width: 14%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td colspan="2" style="font-size: 11pt; text-align: center">Three months ended</td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">1/31/13 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">1/31/12 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Revenues from continuing operations:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$665,986 </td> <td style="font-size: 11pt; text-align: right">$655,265 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Land resource management</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">454,674 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">952,585 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Total revenues from continuing operations</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$1,120,660 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$1,607,850 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Operating profit (loss) from continuing operations, excluding general and administrative expenses:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$163,827 </td> <td style="font-size: 11pt; text-align: right">$147,280 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Land resource management</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">(254,941)</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">(59,564)</td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Total operating profit, excluding general and administrative expenses</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">($91,114)</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$87,716 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">General and administrative expenses:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$304,983 </td> <td style="font-size: 11pt; text-align: right">$217,818 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Land resource management</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">208,214 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">316,651 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Total general and administrative expenses</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$513,197 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$534,469 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Interest and other income, net:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$1,303 </td> <td style="font-size: 11pt; text-align: right">$1,091 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Land resource management</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">926 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">1,647 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Total interest and other income, net</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$2,229 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$2,738 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">Interest expense:</td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$247,507 </td> <td style="font-size: 11pt; text-align: right">$300,906 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt; text-indent: 23px">Land resource management</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">12,991 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">23,385 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-indent: 23px">Total Interest expense</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$260,498 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$324,291 </td></tr> <tr style="vertical-align: bottom"> <td>  </td> <td style="text-align: right">  </td> <td style="text-align: right">  </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">Loss from continuing operations before income taxes</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">($862,580)</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">($768,306)</td></tr> </table>      Identifiable assets, net of accumulated depreciation at January 31, 2013 and October 31, 2012 and depreciation expense and capital expenditures for three months ended January 31, 2013 and the fiscal year ended October 31, 2012 by business segment are as follows: <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 44%"> </td> <td style="width: 19%"> </td> <td style="width: 18%"> </td> <td style="width: 19%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-align: center">January 31, 2013</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">Identifiable Assets </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">Depreciation and  Amortization Expense </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">Capital Expenditures </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">  Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$25,432,388 </td> <td style="font-size: 11pt; text-align: right">$196,261 </td> <td style="font-size: 11pt; text-align: right">$0 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">  Land resource management</td> <td style="font-size: 11pt; text-align: right">23,377,770 </td> <td style="font-size: 11pt; text-align: right">84,464 </td> <td style="font-size: 11pt; text-align: right">0 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">  Other corporate</td> <td style="font-size: 11pt; text-align: right">106,388 </td> <td style="font-size: 11pt; text-align: right">10,486 </td> <td style="font-size: 11pt; text-align: right">35,262 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">  Discontinued operations</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">166,682 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">0 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">0 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">  Total Assets</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$49,083,228 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$291,211 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$35,262 </td></tr> </table>     <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 10pt"> <tr style="font-size: 1pt"> <td style="width: 44%"> </td> <td style="width: 19%"> </td> <td style="width: 18%"> </td> <td style="width: 19%"> </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt; text-align: center">October 31, 2012</td> <td style="font-size: 11pt; text-align: right">Identifiable Assets </td> <td style="font-size: 11pt; text-align: right">Depreciation and  Amortization Expense </td> <td style="font-size: 11pt; text-align: right">Capital Expenditures </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">  Real estate management/rental operations</td> <td style="font-size: 11pt; text-align: right">$26,125,839 </td> <td style="font-size: 11pt; text-align: right">$804,900 </td> <td style="font-size: 11pt; text-align: right">$24,579 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">  Land resource management</td> <td style="font-size: 11pt; text-align: right">23,990,608 </td> <td style="font-size: 11pt; text-align: right">342,580 </td> <td style="font-size: 11pt; text-align: right">9,617 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">  Other corporate</td> <td style="font-size: 11pt; text-align: right">288,363 </td> <td style="font-size: 11pt; text-align: right">77,856 </td> <td style="font-size: 11pt; text-align: right">59,285 </td></tr> <tr style="vertical-align: bottom; background-color: #ccffcc"> <td style="font-size: 11pt">  Discontinued operations</td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">166,682 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">1,666 </td> <td style="border-bottom: #000000 1px solid; font-size: 11pt; text-align: right">0 </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 11pt">  Total Assets</td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$50,571,492 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$1,227,002 </td> <td style="border-bottom: #000000 3px double; font-size: 11pt; text-align: right">$93,481 </td></tr> </table>

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<div style="width: 662px">4. Segment Reporting The Companies currently operate in two business segments, which consist of Real Estate Management/Rental Operations and Land Resource Management.</div> EX-101.CAL 7 blrgz-20130131_cal.xml XBRL TAXONOMY EXTENSION CALCULATION LINKBASE DOCUMENT EX-101.DEF 8 blrgz-20130131_def.xml XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT EX-101.LAB 9 blrgz-20130131_lab.xml XBRL TAXONOMY EXTENSION LABELS LINKBASE DOCUMENT Jack In The Box Disposal Group Name [Axis] Jack Frost Mountain Ski Area Big Boulder Ski Area Real estate management/rental operations Business Segments [Axis] Land resource management Other Corporate Discontinued operations Discontinued Operations Maple Terrace Capital Stock Equity Components [Axis] Capital in Excess of Stated Value Earnings Retained in the Business Accumulated Other Comprehensive Loss Capital Stock in Treasury Federal Income Tax Authority [Axis] State Capital in Excess of Stated Par Carrying Amount Fair Value, by Balance Sheet Grouping, Disclosure Item Amounts [Axis] Impairment Expense Carrying Amount - Revised Fair Value Prior Period Impairments Adjustment Subsequent Event Subsequent Event Type [Axis] Jack Frost Mountain And Big Boulder Ski Area Document And Entity Information Entity Registrant Name Document Type Document Period End Date Amendment Flag Entity Central Index Key Current Fiscal Year End Date Entity Common Stock, Shares Outstanding Entity Public Float Entity Filer Category Entity Current Reporting Status Entity Voluntary Filers Entity Well-known Seasoned Issuer Document Fiscal Year Focus Document Fiscal Period Focus Statement of Financial Position [Abstract] ASSETS Land and land development costs (3,011 and 3,012 acres per land ledger) Land improvements, buildings and equipment, net Land held for investment (10,404 acres per land ledger) Long-lived assets held for sale (377 acres per land ledger) Cash and cash equivalents Cash held in escrow Prepaid expenses and other assets Accounts receivable and mortgages receivable Assets of discontinued operations (1 acre per land ledger) Total Assets LIABILITIES AND SHAREHOLDERS' EQUITY LIABILITIES: Debt Accounts payable Accrued liabilities Deferred income Accumulated deferred income taxes Accrued pension expense Total liabilities COMBINED SHAREHOLDERS' EQUITY: Capital stock, without par value, stated value $.30 per combined share, Blue Ridge and Big Boulder each authorized 3,000,000 shares, each issued 2,732,442 Capital in excess of stated value Earnings retained in the business Accumulated other comprehensive loss Shareholders' equity before capital stock in treasury Less cost of 282,018 combined shares of capital stock in treasury Total shareholders' equity Total liabilities and shareholders' equity Land and land development costs, acres per land ledger Land held for investment, principally unimproved, acres per land ledger Long-lived assets held for sale, acres per land ledger Assets of discontinued operations, acres per land ledger Capital stock, state value Capital stock, authorized Capital stock, issued Treasury stock, shares Income Statement [Abstract] Revenues: Real estate management revenue Land resource management revenue Rental income revenue Total revenues Costs and expenses: Real estate management costs Land resource management costs Rental income costs General and administrative expense Total costs and expenses Loss from continuing operations Other income and (expense): Interest and other income Interest expense Total other income and expense Loss from continuing operations before income taxes Credit for income taxes Net loss before discontinued operations Discontinued operations (including $82 gain on disposals in 2012) Provision for income taxes on discontinued operations Net income from discontinued operations Net loss Basic (loss) earnings per weighted average combined share: Net (loss) before discontinued operations Income from discontinued operations Basic loss earnings per weighted average combined share Gain on disposals, Discontinued operations Notes to Financial Statements Net loss Deferred actuarial loss, net of deferred tax expense Other comprehensive loss Total comprehensive loss Statement [Table] Statement [Line Items] Balance, beginning Balance, shares, beginning Net (loss) income Balance, ending Balance, shares, ending Statement of Cash Flows [Abstract] Cash Flows Provided By (Used In) Operating Activities: Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Depreciation and amortization Deferred income taxes Gain on sale of assets Changes in operating assets and liabilities: Cash held in escrow Accounts receivable and mortgages receivable Prepaid expenses and other current assets Land and land development costs Long-lived assets held for sale Accounts payable and accrued liabilities Deferred revenue Net cash provided by operating activities Cash Flows Provided By (Used In) Investing Activities: Proceeds from disposition of assets Additions to properties Payments received under direct financing lease arrangements Net cash (used in) provided by investing activities Cash Flows (Used In) Provided By Financing Activities: Proceeds from debt Payment of debt Net cash used in financing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents, beginning of period Cash and cash equivalents, end of period Organization, Consolidation and Presentation of Financial Statements [Abstract] BASIS OF COMBINATION Significant Accounting Policies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Discontinued Operations DISCONTINUED OPERATIONS Segment Reporting [Abstract] SEGMENT REPORTING Income Taxes INCOME TAXES Land And Land Development Costs LAND AND LAND DEVELOPMENT COSTS Land Held For Investment LAND HELD FOR INVESTMENT Pension Benefits PENSION BENEFITS Equity [Abstract] ACCUMULATED OTHER COMPREHENSIVE LOSS Fair Value Disclosures [Abstract] FAIR VALUE OF FINANCIAL INSTRUMENTS AND IMPAIRMENT 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PENSION BENEFITS (Details) (USD $)	3 Months Ended
PENSION BENEFITS (Details) (USD $)	Jan. 31, 2013	Jan. 31, 2012
Components of Net Periodic Benefit Cost
Service cost (net of expenses)	$ 14,231	$ 12,276
Interest cost	87,653	96,235
Expected return on plan assets	(109,836)	(102,812)
Amortization of accumulated loss	127,775	83,568
Net Amortization and deferral	127,775	83,568
Total net periodic benefit expense	$ 119,823	$ 89,267

- Definition

An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets.

+ References

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+ Details

- Definition

The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.

+ References+ Details

- Definition

The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5

-Subparagraph a, h

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Service Cost (Component of Net Periodic Pension Cost)

-URI http://asc.fasb.org/extlink&oid=6525008

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 87

-Paragraph 264

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (a)(1)

-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 106

-Paragraph 518

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-SubTopic 20

-Section 50

-Paragraph 1

-Subparagraph (h)(1)

-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

+ Details

XML 13 R46.htm IDEA: XBRL DOCUMENT

BUSINESS SEGMENT INFORMATION (Details) (USD $)	3 Months Ended
BUSINESS SEGMENT INFORMATION (Details) (USD $)	Jan. 31, 2013	Jan. 31, 2012	Oct. 31, 2012
Revenues from operations	$ 1,120,660	$ 1,607,850
Operating profit (loss) from continuing operations, excluding general and administrative expenses:
Operating profit (loss), excluding general and administrative expenses	91,114	87,716
General and administrative expense	513,197	534,469
Interest and other income, net:
Interest and other income, net	2,229	2,738
Interest expense	260,498	324,291
Income (loss) from operations before income taxes	(862,580)	(768,306)
Total Assets	49,083,228	50,571,492	50,571,492
Depreciation and amortization	291,211	1,227,002
Additions to properties	35,262	93,481
Real estate management/rental operations
Revenues from operations	665,986	655,265
Operating profit (loss) from continuing operations, excluding general and administrative expenses:
Operating profit (loss), excluding general and administrative expenses	163,827	147,280
General and administrative expense	304,983	217,818
Interest and other income, net:
Interest and other income, net	1,303	1,091
Interest expense	247,507	300,906
Total Assets	25,432,388	26,125,839
Depreciation and amortization	196,261	804,900
Additions to properties	0	24,579
Land resource management
Revenues from operations	454,674	952,585
Operating profit (loss) from continuing operations, excluding general and administrative expenses:
Operating profit (loss), excluding general and administrative expenses	(254,941)	(59,564)
General and administrative expense	208,214	316,651
Interest and other income, net:
Interest and other income, net	926	1,647
Interest expense	12,991	23,385
Total Assets	23,377,770	23,990,608
Depreciation and amortization	84,464	342,580
Additions to properties	0	9,617
Other Corporate
Interest and other income, net:
Total Assets	106,388	288,363
Depreciation and amortization	10,486	77,856
Additions to properties	35,262	59,285
Discontinued operations
Interest and other income, net:
Total Assets	166,682	166,682
Depreciation and amortization	0	1,666
Additions to properties	$ 0	$ 0

XML 14 R33.htm IDEA: XBRL DOCUMENT

DISCONTINUED OPERATIONS (Details Narrative) (USD $)	Jan. 31, 2013	Oct. 31, 2012
Assets of discontinued operations	$ 166,682	$ 166,682
Maple Terrace
Assets of discontinued operations		$ 166,682

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LAND AND LAND DEVELOPMENT COSTS (Tables)

3 Months Ended

Jan. 31, 2013

Land And Land Development Costs Tables

Land and Improvements in Progress Held For Development

Land and improvements in progress held for development consist of the following:


	01/31/2013	10/31/2012
Land unimproved designated for development	$10,563,084	$10,593,519
Residential development	5,084,262	5,084,262
Infrastructure development	4,678,258	4,674,285
	$20,325,604	$20,352,066

XML 17 R42.htm IDEA: XBRL DOCUMENT

FAIR VALUE OF FINANCIAL INSTRUMENTS AND IMPAIRMENT (Details) (USD $)	Jan. 31, 2013	Oct. 31, 2012
Carrying Amount
ASSETS:
Cash and cash equivalents	$ 598,511	$ 702,902
Accounts and mortgages receivable	106,238	143,382
LIABILITIES:
Accounts payable	219,679	140,956
Accrued liabilities	205,388	311,097
Debt (Discontinued operations and other)	16,709,235	16,880,416
Fair Value
ASSETS:
Cash and cash equivalents	598,911	702,902
Accounts and mortgages receivable	106,238	143,382
LIABILITIES:
Accounts payable	219,679	140,956
Accrued liabilities	205,388	311,097
Debt (Discontinued operations and other)	$ 16,824,674	$ 16,988,594

- Definition

+ References+ Details

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Company may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.

+ References+ Details

XML 18 R37.htm IDEA: XBRL DOCUMENT

LAND HELD FOR INVESTMENT (Details) (USD $)	Jan. 31, 2013	Oct. 31, 2012
Land Held For Investment Details
Land - Unimproved	$ 2,245,214	$ 2,245,214
Land - Commercial rental properties	4,603,176	4,603,176
Total land held for investment	$ 6,848,390	$ 6,848,390

XML 19 R47.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS (Details Narrative) (Subsequent Event, USD $)	3 Months Ended
	Jan. 31, 2013 acre
Subsequent Event
Purchase price of land	$ 1,600,000
Deposit on land acquired	$ 5,000
Acres of land acquired	376

XML 20 R9.htm IDEA: XBRL DOCUMENT

BASIS OF COMBINATION

3 Months Ended

Jan. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

BASIS OF COMBINATION

1. Basis of Combination

Due to intermittent revenues from land resource management, the results of operations for any interim period are not necessarily indicative of the results expected for the full fiscal year.

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PER SHARE DATA (Details) (USD $)
3 Months Ended 4 Months Ended

Jan. 31, 2013

Jan. 31, 2012

Jan. 31, 2013

Weighted average combined shares of common stock outstanding used to compute basic earnings per combined share 2,450,424 2,450,424

Net (loss) income before discontinued operations $ (569,580) $ (506,306)

Net (loss) before discontinued operations $ (0.23) $ (0.21)

Net (loss) income from discontinued operations (4) 2,877

Income from discontinued operations, net of tax $ 0.00 $ 0.00

Net loss $ (569,584) $ (503,429) $ (569,584)

Basic loss per weighted average combined share $ (0.23) $ (0.21)

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FAIR VALUE OF FINANCIAL INSTRUMENTS AND IMPAIRMENT (Tables)
3 Months Ended

Jan. 31, 2013

Fair Value Disclosures [Abstract]

Schedule of Fair Value Financial Instruments
The estimated fair values of the Companies' financial instruments at January 31, 2013 and October 31, 2012 are as follows:

1/31/13 10/31/12

Carrying Amount Fair Value Carrying Amount Fair Value

ASSETS:

Cash and cash equivalents $598,511 $598,911 $702,902 $702,902

Accounts and mortgages receivable 106,238 106,238 143,382 143,382

LIABILITIES:

Accounts payable 219,679 219,679 140,956 140,956

Accrued liabilities 205,388 205,388 311,097 311,097

Debt $16,709,235 $16,824,674 $16,880,416 $16,988,594

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ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)
3 Months Ended

Jan. 31, 2013

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Loss

1/31/13 10/31/12

Defined Benefit Pension Plan Accumulated Other Comprehensive Loss Defined Benefit Pension Plan Accumulated Other Comprehensive Loss

Beginning balance $2,947,179 $2,947,179 $2,272,321 $2,272,321

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Jan. 31, 2013

Jan. 31, 2012

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Income taxes paid 11,600 2,400

Reclassification of assets from long-lived assets to land improvements, buildings and equipment, net 0 191,537

Reclassification of assets from land and land development costs to long-lived assets held for sale 30,394 0

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PER SHARE DATA (Tables)
3 Months Ended

Jan. 31, 2013

Per Share Data Tables

Earnings per share

Three Months Ended

01/31/13 01/31/12

Weighted average combined shares of common stock outstanding used to compute basic earnings per combined share 2,450,424 2,450,424

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 Net loss before discontinued operations ($569,580) ($506,306)

 Weighted average combined shares of common stock outstanding 2,450,424 2,450,424

 Basic loss per weighted average combined share ($0.23) ($0.21)

Net (loss) income from discontinued operations ($4) $2,877

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Basic earnings per weighted average combined share $0.00 $0.00

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SUPPLEMENTAL DISCLOSURE TO STATEMENTS OF CASH FLOWS (Tables)
3 Months Ended

Jan. 31, 2013

Supplemental Disclosure To Statements Of Cash Flows Tables

Supplemental Disclosure of Statements to Cash Flows
The following are supplemental disclosures to the statements of cash flows for the three months ended January 31, 2013 and 2012:

2013 2012

Cash paid during the period for:

 Interest $260,901 $345,774

 Income taxes $11,600 $2,400

Non cash operating activities:

 Reclassification of assets from long-lived assets held for sale to land improvements, buildings and equipment, net $0 $191,537

 Reclassification of assets from land and land development costs

 to long-lived assets held for sale
$30,394 $0

 Adjustment to land improvements, buildings and equipment, net

 due to abandonment of sewer line
($515,631) $0

 Adjustment to deferred income due to abandonment of sewer line $515,631 $0

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COMBINED STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended

Jan. 31, 2013

Jan. 31, 2012

Cash Flows Provided By (Used In) Operating Activities:

Net loss $ (569,584) $ (503,429)

Adjustments to reconcile net loss to net cash provided by (used in) operating activities:

Depreciation and amortization 291,211 318,342

Deferred income taxes (293,000) (260,000)

Gain on sale of assets 0 (9,402)

Changes in operating assets and liabilities:

Cash held in escrow 25,935 (150,711)

Accounts receivable and mortgages receivable 37,144 (257,283)

Prepaid expenses and other current assets 197,236 1,112,135

Land and land development costs (3,932) (5,414)

Long-lived assets held for sale 382,245 592,098

Accounts payable and accrued liabilities 92,838 (560,980)

Deferred revenue (31,706) (10,055)

Net cash provided by operating activities 128,387 265,301

Cash Flows Provided By (Used In) Investing Activities:

Proceeds from disposition of assets 0 2,095,552

Additions to properties (35,262) (44,318)

Payments received under direct financing lease arrangements 0 7,788,195

Net cash (used in) provided by investing activities (35,262) 9,839,429

Cash Flows (Used In) Provided By Financing Activities:

Proceeds from debt 539,789 1,153,497

Payment of debt (710,970) (11,275,310)

Net cash used in financing activities (171,181) (10,121,813)

Net increase (decrease) in cash and cash equivalents (78,056) (17,083)

Cash and cash equivalents, beginning of period 497,409 377,158

Cash and cash equivalents, end of period $ 419,353 $ 360,075

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BUSINESS SEGMENT INFORMATION (Tables)
3 Months Ended

Jan. 31, 2013

Business Segment Information Tables

Information by Business Segment
Information by business segment is as follows:

Three months ended

1/31/13 1/31/12

Revenues from continuing operations:

Real estate management/rental operations $665,986 $655,265

Land resource management 454,674 952,585

Total revenues from continuing operations $1,120,660 $1,607,850

Operating profit (loss) from continuing operations, excluding general and administrative expenses:

Real estate management/rental operations $163,827 $147,280

Land resource management (254,941) (59,564)

Total operating profit, excluding general and administrative expenses ($91,114) $87,716

General and administrative expenses:

Real estate management/rental operations $304,983 $217,818

Land resource management 208,214 316,651

Total general and administrative expenses $513,197 $534,469

Interest and other income, net:

Real estate management/rental operations $1,303 $1,091

Land resource management 926 1,647

Total interest and other income, net $2,229 $2,738

Interest expense:

Real estate management/rental operations $247,507 $300,906

Land resource management 12,991 23,385

Total Interest expense $260,498 $324,291

Loss from continuing operations before income taxes ($862,580) ($768,306)

 Identifiable assets, net of accumulated depreciation at January 31, 2013 and October 31, 2012 and depreciation expense and capital expenditures for three months ended January 31, 2013 and the fiscal year ended October 31, 2012 by business segment are as follows:

January 31, 2013 Identifiable Assets Depreciation and Amortization Expense Capital Expenditures

 Real estate management/rental operations $25,432,388 $196,261 $0

 Land resource management 23,377,770 84,464 0

 Other corporate 106,388 10,486 35,262

 Discontinued operations 166,682 0 0

 Total Assets $49,083,228 $291,211 $35,262

October 31, 2012 Identifiable Assets Depreciation and Amortization Expense Capital Expenditures

 Real estate management/rental operations $26,125,839 $804,900 $24,579

 Land resource management 23,990,608 342,580 9,617

 Other corporate 288,363 77,856 59,285

 Discontinued operations 166,682 1,666 0

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ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) (USD $)
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Jan. 31, 2013

Jan. 31, 2012

Oct. 31, 2012

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COMBINED BALANCE SHEETS (USD $)

Jan. 31, 2013

Oct. 31, 2012

ASSETS

Land and land development costs (3,011 and 3,012 acres per land ledger) $ 20,325,604 $ 20,352,066

Land improvements, buildings and equipment, net 20,271,488 21,043,068

Land held for investment (10,404 acres per land ledger) 6,848,390 6,848,390

Long-lived assets held for sale (377 acres per land ledger) 494,323 846,174

Cash and cash equivalents 419,353 497,409

Cash held in escrow 179,558 205,493

Prepaid expenses and other assets 271,592 468,828

Accounts receivable and mortgages receivable 106,238 143,382

Assets of discontinued operations (1 acre per land ledger) 166,682 166,682

Total Assets 49,083,228 50,571,492

LIABILITIES:

Debt 16,709,235 16,880,416

Accounts payable 219,679 140,956

Accrued liabilities 205,388 311,097

Deferred income 148,644 695,981

Accumulated deferred income taxes 188,633 481,633

Accrued pension expense 4,360,788 4,240,964

Total liabilities 21,832,367 22,751,047

COMBINED SHAREHOLDERS' EQUITY:

Capital stock, without par value, stated value $.30 per combined share, Blue Ridge and Big Boulder each authorized 3,000,000 shares, each issued 2,732,442 819,731 819,731

Capital in excess of stated value 19,829,475 19,829,475

Earnings retained in the business 11,634,241 12,203,825

Accumulated other comprehensive loss (2,947,179) (2,947,179)

Shareholders' equity before capital stock in treasury 29,336,268 29,905,852

Less cost of 282,018 combined shares of capital stock in treasury 2,085,407 2,085,407

Total shareholders' equity 27,250,861 27,820,445

Total liabilities and shareholders' equity $ 49,083,228 $ 50,571,492

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SUBSEQUENT EVENTS
3 Months Ended

Jan. 31, 2013

Subsequent Events [Abstract]

SUBSEQUENT EVENTS
14. Subsequent Events

The Companies have evaluated and disclosed subsequent events from January 31, 2013 through the issuance date of this Form 10-Q.

On February 21, 2013, Blue Ridge and Hanson Aggregated BMC, Inc., Assignee of The Conservation Fund pursuant to an Assignment of Agreement of Sale dated February 1, 2013, (the “Purchaser”) entered into a Fourth Amendment (the “Fourth Amendment”) to the Agreement of Sale between Blue Ridge and the Purchaser dated February 17, 2011 (the “Initial Phase 3 Agreement”), as amended by the First Amendment dated August 15, 2011 (the “First Amendment”), as amended by the Second Amendment dated February 20, 2012 (the “Second Amendment”, and as amended by the Third Amendment dated September 6, 2012 (the “Third Amendment”), and the Initial Phase 3 Agreement as amended by the First, Second and Third Amendments (the “Phase 3 Agreement”) for raw land owned by Blue Ridge. As previously disclosed, under the Phase 3 Agreement, Blue Ridge agreed to sell the Purchaser land located in Thornhurst Township, Lackawanna County, Pennsylvania, consisting of approximately 376 acres (the “Property”), for a purchase price of $1,600,000, $5,000 of which was paid by the Purchaser as a deposit (the “Deposit”) within five business days of the effective date of the Phase 3 Agreement, and the remainder of which is payable to Blue Ridge at the closing of the sale of the Property (the “Closing”).

Prior to the Fourth Amendment, the Phase 3 Agreement provided, among other things, that (i) the Seller reserved the oil and gas rights on the Property for a period commencing on the date of Closing and terminating on December 31, 2031; and (ii) that the terms of a surface use agreement for gas and oil rights on the Property (the “Surface Use Agreement”) would be negotiated during the inspection period (as extended by the terms of the Third Amendment). The Fourth Amendment provides that (i) the term and duration of the oil and gas reservation reserved by Seller in Section 1 of the Phase 3 Agreement is extended and shall expire on December 31, 2035; (ii) the parties have completed review of the Surface Use Agreement referenced in Section 1 of the Phase 3 Agreement and attached to the Phase 3 Agreement as Exhibit C (the Surface Use Agreement Exhibit”); and (iii) the parties agree that the Surface Use Agreement Exhibit shall be the final form of Surface Use Agreement and shall be incorporated by reference and attached to the deed at Closing. All other terms and conditions of the Phase 3 Agreement in effect prior to the Fourth Amendment remain in effect.

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LAND AND LAND DEVELOPMENT COSTS (Details) (USD $)

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Oct. 31, 2012

Land And Land Development Costs Details

Land unimproved designated for development $ 10,563,084 $ 10,593,519

Residential development 5,084,262 5,084,262

Infrastructure development 4,678,258 4,674,285

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DISCONTINUED OPERATIONS (Tables)
3 Months Ended

Jan. 31, 2013

Discontinued Operations Tables

Schedule of discontinued operations

BALANCE SHEET 1/31/13 10/31/12

ASSETS

Land improvements, buildings & equipment, net $124,790 $124,790

Land held for investment, principally unimproved 41,892 41,892

Total assets of discontinued operations $166,682 $166,682

STATEMENT OF OPERATIONS 1/31/13 1/31/12

Revenues:

 Jack in the Box $0 $10,971

 Jack Frost Mountain Ski Area 0 5,097

 Big Boulder Ski Area 0 5,097

 Maple Terrace 3,750 5,750

Total Revenue 3,750 26,915

Expenses (excluding interest):

 Jack in the Box 0 136

 Jack Frost Mountain Ski Area 0 0

 Big Boulder Ski Area 0 303

 Maple Terrace 3,754 14,295

Total Expenses 3,754 14,734

Interest expense(calculated on debt related to the property):

 Jack in the Box 0 7,386

 Jack Frost Mountain Ski Area 0 0

 Big Boulder Ski Area 0 0

 Maple Terrace 0 0

Total Interest 0 7,386

Gain (Loss) on Disposal:

 Jack in the Box 0 9,402

 Jack Frost Mountain Ski Area 0 (4,803)

 Big Boulder Ski Area 0 (4,517)

 Maple Terrace 0 0

Total Gain on Disposal 0 82

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COMBINED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (USD $)

Capital Stock

Capital in Excess of Stated Value

Earnings Retained in the Business

Accumulated Other Comprehensive Loss

Capital Stock in Treasury

Total

Balance, beginning at Sep. 30, 2012 $ 819,731 $ 19,829,475 $ 12,203,825 $ (2,947,179) $ (2,085,407) $ 27,820,445

Balance, shares, beginning at Sep. 30, 2012 2,732,442

Net (loss) income (569,584) (569,584)

Balance, ending at Jan. 31, 2013 $ 819,731 $ 19,829,475 $ 11,634,241 $ (2,947,179) $ (2,085,407) $ 27,250,861

Balance, shares, ending at Jan. 31, 2013 2,732,442

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COMBINED BALANCE SHEETS (Parenthetical) (USD $)

Jan. 31, 2013

acre

Oct. 31, 2012

acre

Statement of Financial Position [Abstract]

Land and land development costs, acres per land ledger 3,011 3,012

Land held for investment, principally unimproved, acres per land ledger 10,404 10,404

Long-lived assets held for sale, acres per land ledger 377 377

Assets of discontinued operations, acres per land ledger 1 1

Capital stock, state value $ 0.30 $ 0.30

Capital stock, authorized 3,000,000 3,000,000

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ACCUMULATED OTHER COMPREHENSIVE LOSS
3 Months Ended

Jan. 31, 2013

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS
9. Accumulated Other Comprehensive Loss

The following table presents the changes in the accumulated other comprehensive loss for the three months ended January 31, 2013 and the twelve months ended October 31, 2012:

1/31/13 10/31/12

Defined Benefit Pension Plan Accumulated Other Comprehensive Loss Defined Benefit Pension Plan Accumulated Other Comprehensive Loss

Beginning balance $2,947,179 $2,947,179 $2,272,321 $2,272,321

 Current period other comprehensive loss 0 0 674,858 674,858

Ending balance $2,947,179 $2,947,179 $2,947,179 $2,947,179

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Document and Entity Information
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Mar. 15, 2013

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FAIR VALUE OF FINANCIAL INSTRUMENTS AND IMPAIRMENT
3 Months Ended

Jan. 31, 2013

Fair Value Disclosures [Abstract]

FAIR VALUE OF FINANCIAL INSTRUMENTS AND IMPAIRMENT
10. Fair Value of Financial Instruments and Impairment

 The company uses ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”), to measure the fair value of certain assets and liabilities. ASC 820 provides a framework for measuring fair value in accordance with GAAP, establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value and requires certain disclosures about fair value measurements.

The fair value hierarchy is summarized below:

Level 1:

Fair value determined based on quoted prices in active markets for identical assets or liabilities.

Level 2:

Fair value determined using significant observable inputs, generally either quoted prices in active markets for similar assets or liabilities or quoted prices in markets that are not active.

Level 3:

Fair value determined using significant unobservable inputs, such as pricing models, discounted cash flows, or similar techniques.

The estimated fair values of the Companies' financial instruments at January 31, 2013 and October 31, 2012 are as follows:

1/31/13 10/31/12

Carrying Amount Fair Value Carrying Amount Fair Value

ASSETS:

Cash and cash equivalents $598,511 $598,911 $702,902 $702,902

Accounts and mortgages receivable 106,238 106,238 143,382 143,382

LIABILITIES:

Accounts payable 219,679 219,679 140,956 140,956

Accrued liabilities 205,388 205,388 311,097 311,097

Debt $16,709,235 $16,824,674 $16,880,416 $16,988,594

 Fair Values were determined as follows:

 Cash and cash equivalents, accounts and mortgages receivable, accounts payable and accrued liabilities: The carrying amounts approximate fair value because of the short-term maturity of these instruments.

 Amounts due to related parties: Estimating the fair value of these instruments is not practicable because the terms of these transactions could not be duplicated in the market.

 Debt: The fair value of debt is estimated using discounted cash flows based on current borrowing rates available to the Companies for similar types of borrowing arrangements.

 As of January 31, 2013, the carrying amount net of prior period impairments for land and land development costs are $20,325,604. The carrying amount net of prior period impairments for land improvements, buildings and equipment, net is $20,271,488. An adjustment of $515,631 was recorded to both land improvements, buildings and equipment, net and deferred income due to notification received from the PA Department of Transportation stating the proposed safety rest area project along Interstate 80 has been abandoned. This adjustment had $0 impact on the Combined Statement of Operations. The carrying amount net of prior period impairments for land held for investment is $6,848,390. The carrying amount net of prior period impairments for long-lived assets held for sale as of January 31, 2013 is $494,323. The assets of discontinued operations as of January 31, 2013 have a carrying value net of prior period adjustments for impairment of $166,682. There was no impairment expense in the three months ended January 31, 2013.

 As of October 31, 2012, the carrying amount net of prior period impairments for land and land development costs are $20,359,066 less impairment expense of $7,000 in Fiscal 2012 for a revised carrying value of $20,352,066. A certain lot included in the land and land development costs had a carrying value of $37,394 which was written down in Fiscal 2012 by an impairment charge of $7,000 due to the sale of a similar lot in Fiscal 2012, to its fair value of $30,394. The carrying amount net of prior period impairments for land improvements, buildings and equipment, net are $21,043,068. There was no impairment expense for land improvements, buildings and equipment, net in Fiscal 2012. The carrying amount net of prior period impairments for land held for investment is $6,848,390. There was no impairment on land held for investment in Fiscal 2012. The carrying amount net of prior period impairments for long-lived assets held for sale as of October 31, 2012 was $846,174. There was no impairment expense on long-lived assets held for sale in Fiscal 2012. The assets of discontinued operations as of October 31, 2012 have a carrying value net of prior period adjustments for impairment of $230,382 less $63,700 impairment expense in Fiscal 2012, due to a sales agreement signed in September 2012 for this property, for a fair value of $166,682. The overall total impairment in Fiscal 2012 was $70,700. The impairment for long-lived assets held for sale, land and land development costs, land held for investment and assets of discontinued operations was determined using level 2 criteria wherein fair value is determined using significant observable inputs, generally either quoted prices in an active market for similar assets or liabilities or quoted prices in markets that are not active.

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The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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COMBINED STATEMENTS OF OPERATIONS (USD $)
3 Months Ended

Jan. 31, 2013

Jan. 31, 2012

Revenues:

Real estate management revenue $ 229,061 $ 207,043

Land resource management revenue 454,674 952,585

Rental income revenue 436,925 448,222

Total revenues 1,120,660 1,607,850

Costs and expenses:

Real estate management costs 277,065 275,578

Land resource management costs 709,615 1,012,149

Rental income costs 225,094 232,407

General and administrative expense 513,197 534,469

Total costs and expenses 1,724,971 2,054,603

Loss from continuing operations (604,311) (446,753)

Other income and (expense):

Interest and other income 2,229 2,738

Interest expense (260,498) (324,291)

Total other income and expense (258,269) (321,553)

Loss from continuing operations before income taxes (862,580) (768,306)

Credit for income taxes (293,000) (262,000)

Net loss before discontinued operations (569,580) (506,306)

Discontinued operations (including $82 gain on disposals in 2012) (4) 4,877

Provision for income taxes on discontinued operations 0 2,000

Net income from discontinued operations (4) 2,877

Net loss $ (569,584) $ (503,429)

Net (loss) before discontinued operations $ (0.23) $ (0.21)

Income from discontinued operations $ 0.00 $ 0.00

Basic loss earnings per weighted average combined share $ (0.23) $ (0.21)

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Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.

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SEGMENT REPORTING
3 Months Ended

Jan. 31, 2013

Segment Reporting [Abstract]

SEGMENT REPORTING
4. Segment Reporting

The Companies currently operate in two business segments, which consist of Real Estate Management/Rental Operations and Land Resource Management.

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DISCONTINUED OPERATIONS
3 Months Ended

Jan. 31, 2013

DiscontinuedOperationsAbstract

DISCONTINUED OPERATIONS
3. Discontinued operations

On November 30, 2011, the Jack in the Box located in Wallisville, Texas was sold and as a result the operating activity for the three months ended January 31, 2012 is being reported as a discontinued operation. The operating results of Jack in the Box were previously reported in the Rental Operations of the combined statements of operations. At October 31, 2012, there were no remaining assets or liabilities related to Jack in the Box.

On December 15, 2011, the Jack Frost Mountain and Big Boulder ski areas were sold and as a result the operating activity for the three months ended January 31, 2012 is being reported as a discontinued operation. The operating results of the ski areas were previously reported in the Rental Operations of the combined statements of operations. At October 31, 2012, there were no remaining assets or liabilities related to the Jack Frost Mountain and Big Boulder ski areas.

On September 17, 2012, the Companies signed an agreement of sale regarding Lot 5 Maple Terrace located in Saylorsburg, PA. A deposit was received and the transaction is expected to close October 1, 2013. As a result operating activity for the property is being reported as discontinued operations for the three months periods ending January 31, 2013 and 2012. At January 31, 2013 and October 31, 2012, there were assets related to the Maple Terrace property totaling $166,682 included in assets of discontinued operations and there were no liabilities.

The combined assets and liabilities as of January 31, 2013 and October 31, 2012, and the results of operations of the properties, including interest expense incurred, classified as discontinued operations in three months ending January 31, 2013 and 2012, are summarized as follows:

BALANCE SHEET 1/31/13 10/31/12

ASSETS

Land improvements, buildings & equipment, net $124,790 $124,790

Land held for investment, principally unimproved 41,892 41,892

Total assets of discontinued operations $166,682 $166,682

STATEMENT OF OPERATIONS 1/31/13 1/31/12

Revenues:

 Jack in the Box $0 $10,971

 Jack Frost Mountain Ski Area 0 5,097

 Big Boulder Ski Area 0 5,097

 Maple Terrace 3,750 5,750

Total Revenue 3,750 26,915

Expenses (excluding interest):

 Jack in the Box 0 136

 Jack Frost Mountain Ski Area 0 0

 Big Boulder Ski Area 0 303

 Maple Terrace 3,754 14,295

Total Expenses 3,754 14,734

Interest expense(calculated on debt related to the property):

 Jack in the Box 0 7,386

 Jack Frost Mountain Ski Area 0 0

 Big Boulder Ski Area 0 0

 Maple Terrace 0 0

Total Interest 0 7,386

Gain (Loss) on Disposal:

 Jack in the Box 0 9,402

 Jack Frost Mountain Ski Area 0 (4,803)

 Big Boulder Ski Area 0 (4,517)

 Maple Terrace 0 0

Total Gain on Disposal 0 82

Income (loss) from discontinued operations before income taxes ($4) $4,877

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
3 Months Ended

Jan. 31, 2013

Accounting Policies [Abstract]

Use of Estimates and Assumptions
Use of estimates and Assumptions:

The preparation of financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. For example, unexpected changes in market conditions or a continued or further downturn in the economy could adversely affect actual results. Estimates are used in accounting for, among other things, land development costs, accounts and mortgages receivables, legal liability, insurance liability, depreciation, employee benefits, taxes, and contingencies. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the combined financial statements in the period in which the revisions are made.

Management believes that its accounting policies regarding revenue recognition, land development costs, long lived assets, deferred income and income taxes among others, affect its more significant judgments and estimates used in the preparation of its combined financial statements. For a description of these critical accounting policies and estimates, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations”. There were no significant changes in the Companies’ critical accounting policies or estimates since the Companies’ fiscal year ended October 31, 2012 (“Fiscal 2012”). Material subsequent events are evaluated and disclosed through the issuance date of this Quarterly Report on Form 10-Q.

Cash held in escrow
Cash held in escrow:

Cash held in escrow consists of deposits held by the Companies for interest payments on lines of credit, golf course memberships and real estate transactions and other funds placed into escrow with a third party intermediary for the purpose of a tax deferred exchange under section 1031 of the Internal Revenue Code of 1986, as amended (the “IRC”).

Discontinued Operations
Discontinued Operations:

 A component of the Companies is classified as a discontinued operation when (i) the operations and cash flows of the component of the Companies can be clearly distinguished and have been or will be eliminated from our ongoing operations; (ii) the component has either been disposed of or is classified as held for sale; and (iii) we will not have any significant continuing involvement in the operations of the component of the Companies after the disposal transactions. Significant judgments are involved in determining whether a component meets the criteria for discontinued operations reporting and the period in which these criteria are met.

 If a component of the Companies is reported as a discontinued operation, the results of operations through the date of sale, including any gain or loss recognized on the disposition, are presented on a separate line of the statement of operations.

Reclassification
Reclassification

 The Companies report the results of discontinued operations as a separate component of income on the combined statements of operations under the caption discontinued operations. As previously disclosed, this reporting presentation resulted in certain reclassifications of the 2012 financial statement amounts. Accordingly, certain amounts in the Fiscal 2012 combined financial statements have been reclassified to conform to the reclassified presentation.

New Accounting Pronouncements
New Accounting Pronouncements:

In January 2010, the FASB issued ASU No. 2010-06, “Fair Value Measurements and Disclosures (“Topic 820”): Improving Disclosures about Fair Value Measurements” (“ASU 2010-06”). ASU 2010-06 requires certain new disclosures and clarifies some existing disclosure requirements regarding fair value measurement as set forth in Accounting Standards Codification (“ASC”) Subtopic 820-10. ASU 2010-06 amends ASC Subtopic 820-10 to now require that (1) a reporting entity disclose separately the amounts of significant transfers in and out of Level 1 and Level 2 fair value measurements and describe the reasons for the transfers; (2) in the reconciliation for fair value measurements using significant unobservable inputs, a reporting entity present separately information about purchases, sales, issuances, and settlements, and (3) a reporting entity provide disclosures about the valuation techniques and inputs used to measure fair value for both recurring and nonrecurring fair value measurements. ASU 2010-06 is effective for interim and annual reporting periods beginning after December 15, 2009, except for the disclosures about purchases, sales, issuances, and settlements in the roll forward of activity in Level 3 fair value measurements. Those disclosures are effective for fiscal years beginning after December 15, 2010, and for interim periods within those fiscal years. The adoption of ASU No. 2010-06 did not have a material impact on the Companies’ combined financial statements.

In May 2011, the FASB issued Accounting Standards Update No. 2011-04, “Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS”, which clarifies several aspects of the guidance in ASU No. 2010-06 “Fair Value Measurements and Disclosures”. ASU 2011-04 is effective for interim and annual reporting periods beginning after December 15, 2011. The adoption of ASU No. 2011-04 did not have a material impact on the Companies combined financial statements.

In June 2011, the FASB issued Accounting Standards Update No. 2011-05, “Statement of Comprehensive Income” (“ASU 2011-05”), which requires entities to present net income and other comprehensive income in either a single continuous statement or in two separate, but consecutive, statements of net income and other comprehensive income. ASU 2011-05 was effective for the Companies’ fiscal year beginning November 1, 2012. In December 2011, the FASB issued Accounting Standards Update No. 2011-12 (ASU 2011-12) which is a deferral of the effective date for the amendments to the presentation of reclassifications of items out of accumulated other comprehensive income in Accounting Standards Update No. 2011-05 effective for fiscal years and interim periods within those years beginning after December 1, 2011. The adoption of this guidance, which relates to presentation only, did not have a material impact on the Companies’ combined financial statements.

In February 2013, the FASB issued ASU No. 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (ASU 2013-02), requires entities to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income, but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts an entity is required to cross reference to other disclosures required under U.S. GAAP that provide additional details about these amounts. ASU 2013-02 is effective for fiscal years beginning after December 15, 2012.

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PER SHARE DATA
3 Months Ended

Jan. 31, 2013

Earnings Per Share [Abstract]

PER SHARE DATA
11. Per Share Data

Earnings per share (“EPS”) is based on the weighted average number of common shares outstanding during the period. The calculation of diluted EPS assumes weighted average options have been exercised to purchase shares of common stock in the relevant period, net of assumed repurchases using the treasury stock method. For the three months ended January 31, 2013 and 2012, all outstanding unexercised stock options would be excluded from the calculation of diluted EPS because the exercise price of all such options exceeded the market price of the Companies’ common stock. As a result, the calculation of diluted EPS has been excluded from the table below since diluted EPS for these periods is equal to EPS.

Weighted average basic shares, taking into consideration shares issued, weighted average options used in calculating EPS and treasury shares repurchased, and basic loss per weighted average combined share for the three months ended January 31, 2013 and January 31, 2012 are as follows:

Three Months Ended

01/31/13 01/31/12

Weighted average combined shares of common stock outstanding used to compute basic earnings per combined share 2,450,424 2,450,424

Basic loss per weighted average combined share is computed as follows:

 Net loss before discontinued operations ($569,580) ($506,306)

 Weighted average combined shares of common stock outstanding 2,450,424 2,450,424

 Basic loss per weighted average combined share ($0.23) ($0.21)

Net (loss) income from discontinued operations ($4) $2,877

Weighted average combined shares of common stock outstanding 2,450,424 2,450,424

Basic earnings per weighted average combined share $0.00 $0.00

Net loss ($569,584) ($503,429)

Weighted average combined shares of common stock outstanding 2,450,424 2,450,424

Basic loss per weighted average combined share ($0.23) ($0.21)

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INCOME TAXES
3 Months Ended

Jan. 31, 2013

Income Taxes

INCOME TAXES
5. Income Taxes

The benefit for income taxes for the three months ended January 31, 2013 and 2012 is estimated using the estimated annual effective tax rate for the fiscal years ending October 31, 2013 and 2012. The effective income tax rate for the first three months of Fiscal 2013 and Fiscal 2012 was estimated at 34%.

The Companies’ practice is to recognize interest and/or penalties related to income tax matters as income tax expense in its combined financial statements. As of and for the three months ended January 31, 2013, no interest and penalties have been accrued in the combined balance sheet and no expense is reflected in the combined statement of operations. At January 31, 2013, federal and state tax returns for years ending October 31, 2009 and later are subject to future examination by the respective tax authorities.

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LAND AND LAND DEVELOPMENT COSTS
3 Months Ended

Jan. 31, 2013

Land And Land Development Costs

LAND AND LAND DEVELOPMENT COSTS
6. Land and Land Development Costs

Land and improvements in progress held for development consist of the following:

01/31/2013 10/31/2012

Land unimproved designated for development $10,563,084 $10,593,519

Residential development 5,084,262 5,084,262

Infrastructure development 4,678,258 4,674,285

$20,325,604 $20,352,066

The decrease in land unimproved designated for development was the result of the reclassification of Lot 4 in Saylorsburg, Pennsylvania to an asset held for sale. The increase in infrastructure development was related to the Big Boulder wastewater facility and Lakeshore development projects.

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PENSION BENEFITS
3 Months Ended

Jan. 31, 2013

Pension Benefits

PENSION BENEFITS
8. Pension Benefits

Components of Net Periodic Pension Cost:

Three Months Ended

01/31/13
01/31/12

Service Cost $14,231
$12,276

Interest Cost 87,653
96,235

Expected return on plan assets (109,836)
(102,812)

Net amortization and deferral:

 Amortization of accumulated loss 127,775
83,568

 Net amortization and deferral 127,775
83,568

 Total net periodic pension cost $119,823
$89,267

The Companies expect to contribute $279,000 to their pension plan in the fiscal year ending October 31, 2013 (“Fiscal 2013”). As of January 31, 2013, the Companies have not made any contributions and anticipate contributing the $279,000 to fund their pension plan in the remaining nine months of Fiscal 2013.

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DISCONTINUED OPERATIONS (Details) (USD $)
3 Months Ended

Jan. 31, 2013

Jan. 31, 2012

Oct. 31, 2012

Land improvements, buildings and equipment, net $ 20,271,488 $ 21,043,068

Land held for investment, principally unimproved 6,848,390 6,848,390

Total assets of discontinued operations 166,682 166,682

Revenues 3,750 26,915

Expenses 3,754 14,734

Interest Expense (calculated on debt related to property) 0 7,386

Gain (Loss) from Disposal 0 82

Income from discontinued operations before income taxes (4) 4,877

Discontinued Operations

Land improvements, buildings and equipment, net 124,790 124,790

Land held for investment, principally unimproved 41,892 41,892

Total assets of discontinued operations 166,682 166,682

Jack In The Box

Revenues 0 10,971

Expenses 0 136

Interest Expense (calculated on debt related to property) 0 7,386

Gain (Loss) from Disposal 0 9,402

Jack Frost Mountain Ski Area

Revenues 0 5,097

Expenses 0 0

Interest Expense (calculated on debt related to property) 0 0

Gain (Loss) from Disposal 0 (4,803)

Big Boulder Ski Area

Revenues 0 5,097

Expenses 0 303

Interest Expense (calculated on debt related to property) 0 0

Gain (Loss) from Disposal 0 (4,517)

Maple Terrace

Total assets of discontinued operations 166,682

Revenues 3,750 5,750

Expenses 3,754 14,295

Interest Expense (calculated on debt related to property) 0 0

Gain (Loss) from Disposal $ 0 $ 0

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BUSINESS SEGMENT INFORMATION
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Jan. 31, 2013

Business Segment Information

BUSINESS SEGMENT INFORMATION
13. Business Segment Information

 The following information is presented in accordance with the accounting pronouncement regarding disclosures about segments of an enterprise and related information. The Companies’ business segments were determined from the Companies’ internal organization and management reporting, which are based primarily on differences in services.

 Real Estate Management/Rental Operations

 Real Estate Management/Rental Operations consists of: investment properties leased to others located in Eastern Pennsylvania, New Jersey, Minnesota and Louisiana; recreational club activities; services to the trusts that operate resort residential communities; sales of investment properties; and rental of land and land improvements.

Land Resource Management

 Land Resource Management consists of: land sales; land purchases; timbering operations; the Jack Frost National Golf Course; and a real estate development division. Timbering operations consist of selective timbering on our land holdings. Contracts are entered into for parcels that have had the timber selectively marked. We rely on the advice of our forester, who is engaged on a consulting basis and who receives a commission on each stumpage contract, for the timing and selection of certain parcels of land for timbering. Our forester gives significant attention to protecting the environment and retaining the value of these parcels for future timber harvests. The Jack Frost National Golf Course is managed by Billy Casper Golf, LLC, an unaffiliated third party. The real estate development division is responsible for the residential land development activities which include overseeing the construction of single and multi-family homes and development of infrastructure.

 Funds expended to date for real estate development have been primarily for infrastructure improvements and home construction in the Laurelwoods II and Boulder Lake Village communities. Construction of 22 single family homes, four duplex homes in Laurelwoods II and 18 condominium units within Building J at Boulder Lake Village on Big Boulder Lake have been completed at October 31, 2012. Other expenditures for our development projects in the planning phases include fees for architects, engineers, consultants, studies and permits. All of the homes had been sold as of January 31, 2013, except for one condominium which was subsequently sold on February 1, 2013.

 Information by business segment is as follows:

Three months ended

1/31/13 1/31/12

Revenues from continuing operations:

Real estate management/rental operations $665,986 $655,265

Land resource management 454,674 952,585

Total revenues from continuing operations $1,120,660 $1,607,850

Operating profit (loss) from continuing operations, excluding general and administrative expenses:

Real estate management/rental operations $163,827 $147,280

Land resource management (254,941) (59,564)

Total operating profit, excluding general and administrative expenses ($91,114) $87,716

General and administrative expenses:

Real estate management/rental operations $304,983 $217,818

Land resource management 208,214 316,651

Total general and administrative expenses $513,197 $534,469

Interest and other income, net:

Real estate management/rental operations $1,303 $1,091

Land resource management 926 1,647

Total interest and other income, net $2,229 $2,738

Interest expense:

Real estate management/rental operations $247,507 $300,906

Land resource management 12,991 23,385

Total Interest expense $260,498 $324,291

Loss from continuing operations before income taxes ($862,580) ($768,306)

 Identifiable assets, net of accumulated depreciation at January 31, 2013 and October 31, 2012 and depreciation expense and capital expenditures for three months ended January 31, 2013 and the fiscal year ended October 31, 2012 by business segment are as follows:

January 31, 2013 Identifiable Assets Depreciation and Amortization Expense Capital Expenditures

 Real estate management/rental operations $25,432,388 $196,261 $0

 Land resource management 23,377,770 84,464 0

 Other corporate 106,388 10,486 35,262

 Discontinued operations 166,682 0 0

 Total Assets $49,083,228 $291,211 $35,262

October 31, 2012 Identifiable Assets Depreciation and Amortization Expense Capital Expenditures

 Real estate management/rental operations $26,125,839 $804,900 $24,579

 Land resource management 23,990,608 342,580 9,617

 Other corporate 288,363 77,856 59,285

 Discontinued operations 166,682 1,666 0

 Total Assets $50,571,492 $1,227,002 $93,481

During the three months ended January 31, 2012, the Companies had two material property sales, which totaled $10,911,419: one sale for $9,000,000 to JFBB Ski Areas, Inc. and one sale for $1,911,419 to Phyllis Enfield Trust. During the three months ended January 31, 2013, there was no concentration of sales.

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LAND (Tables)
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FAIR VALUE OF FINANCIAL INSTRUMENTS AND IMPAIRMENT (Details Narrative) (USD $)
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Carrying Amount

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Carrying Amount - Revised

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Prior Period Impairments

Land and land development costs $ 20,325,604 $ 20,359,066 $ 20,352,066 $ 7,000 $ 1,973,000

Lot ( included in land and land development costs) 37,394 7,000 30,394

Land improvements, buildings and equipment 20,271,488 21,043,068 515,631 0

Land held for investment 6,848,390 6,848,390 403,000

Long lived assets held for sale 846,174 494,323 676,652

Assets of discontinued operations 230,382 166,682 63,700 166,682

Impairment $ 70,700

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COMBINED STATEMENTS OF OPERATIONS (Parenthetical) (USD $)
3 Months Ended

Jan. 31, 2013

Jan. 31, 2012

Income Statement [Abstract]

Gain on disposals, Discontinued operations $ 0 $ 82

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Amount of gain (loss), before tax expense or benefit and not previously recognized, resulting from the sale of a business component.

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-Name Statement of Financial Accounting Standard (FAS)

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SIGNIFICANT ACCOUNTING POLICIES
3 Months Ended

Jan. 31, 2013

Significant Accounting Policies

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
2. Significant Accounting Policies

Use of estimates and Assumptions:

The preparation of financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. For example, unexpected changes in market conditions or a continued or further downturn in the economy could adversely affect actual results. Estimates are used in accounting for, among other things, land development costs, accounts and mortgages receivables, legal liability, insurance liability, depreciation, employee benefits, taxes, and contingencies. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the combined financial statements in the period in which the revisions are made.

Management believes that its accounting policies regarding revenue recognition, land development costs, long lived assets, deferred income and income taxes among others, affect its more significant judgments and estimates used in the preparation of its combined financial statements. For a description of these critical accounting policies and estimates, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations”. There were no significant changes in the Companies’ critical accounting policies or estimates since the Companies’ fiscal year ended October 31, 2012 (“Fiscal 2012”). Material subsequent events are evaluated and disclosed through the issuance date of this Quarterly Report on Form 10-Q.

Cash held in escrow:

Cash held in escrow consists of deposits held by the Companies for interest payments on lines of credit, golf course memberships and real estate transactions and other funds placed into escrow with a third party intermediary for the purpose of a tax deferred exchange under section 1031 of the Internal Revenue Code of 1986, as amended (the “IRC”).

Discontinued Operations:

 A component of the Companies is classified as a discontinued operation when (i) the operations and cash flows of the component of the Companies can be clearly distinguished and have been or will be eliminated from our ongoing operations; (ii) the component has either been disposed of or is classified as held for sale; and (iii) we will not have any significant continuing involvement in the operations of the component of the Companies after the disposal transactions. Significant judgments are involved in determining whether a component meets the criteria for discontinued operations reporting and the period in which these criteria are met.

 If a component of the Companies is reported as a discontinued operation, the results of operations through the date of sale, including any gain or loss recognized on the disposition, are presented on a separate line of the statement of operations.

Reclassification

 The Companies report the results of discontinued operations as a separate component of income on the combined statements of operations under the caption discontinued operations. As previously disclosed, this reporting presentation resulted in certain reclassifications of the 2012 financial statement amounts. Accordingly, certain amounts in the Fiscal 2012 combined financial statements have been reclassified to conform to the reclassified presentation.

New Accounting Pronouncements:

In January 2010, the FASB issued ASU No. 2010-06, “Fair Value Measurements and Disclosures (“Topic 820”): Improving Disclosures about Fair Value Measurements” (“ASU 2010-06”). ASU 2010-06 requires certain new disclosures and clarifies some existing disclosure requirements regarding fair value measurement as set forth in Accounting Standards Codification (“ASC”) Subtopic 820-10. ASU 2010-06 amends ASC Subtopic 820-10 to now require that (1) a reporting entity disclose separately the amounts of significant transfers in and out of Level 1 and Level 2 fair value measurements and describe the reasons for the transfers; (2) in the reconciliation for fair value measurements using significant unobservable inputs, a reporting entity present separately information about purchases, sales, issuances, and settlements, and (3) a reporting entity provide disclosures about the valuation techniques and inputs used to measure fair value for both recurring and nonrecurring fair value measurements. ASU 2010-06 is effective for interim and annual reporting periods beginning after December 15, 2009, except for the disclosures about purchases, sales, issuances, and settlements in the roll forward of activity in Level 3 fair value measurements. Those disclosures are effective for fiscal years beginning after December 15, 2010, and for interim periods within those fiscal years. The adoption of ASU No. 2010-06 did not have a material impact on the Companies’ combined financial statements.

In May 2011, the FASB issued Accounting Standards Update No. 2011-04, “Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS”, which clarifies several aspects of the guidance in ASU No. 2010-06 “Fair Value Measurements and Disclosures”. ASU 2011-04 is effective for interim and annual reporting periods beginning after December 15, 2011. The adoption of ASU No. 2011-04 did not have a material impact on the Companies combined financial statements.

In June 2011, the FASB issued Accounting Standards Update No. 2011-05, “Statement of Comprehensive Income” (“ASU 2011-05”), which requires entities to present net income and other comprehensive income in either a single continuous statement or in two separate, but consecutive, statements of net income and other comprehensive income. ASU 2011-05 was effective for the Companies’ fiscal year beginning November 1, 2012. In December 2011, the FASB issued Accounting Standards Update No. 2011-12 (ASU 2011-12) which is a deferral of the effective date for the amendments to the presentation of reclassifications of items out of accumulated other comprehensive income in Accounting Standards Update No. 2011-05 effective for fiscal years and interim periods within those years beginning after December 1, 2011. The adoption of this guidance, which relates to presentation only, did not have a material impact on the Companies’ combined financial statements.

In February 2013, the FASB issued ASU No. 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (ASU 2013-02), requires entities to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income, but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts an entity is required to cross reference to other disclosures required under U.S. GAAP that provide additional details about these amounts. ASU 2013-02 is effective for fiscal years beginning after December 15, 2012.

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PENSION BENEFITS (Tables)
3 Months Ended

Jan. 31, 2013

Pension Benefits Tables

Schedule of net periodic benefit cost
Components of Net Periodic Pension Cost:

Three Months Ended

01/31/13
01/31/12

Service Cost $14,231
$12,276

Interest Cost 87,653
96,235

Expected return on plan assets (109,836)
(102,812)

Net amortization and deferral:

 Amortization of accumulated loss 127,775
83,568

 Net amortization and deferral 127,775
83,568

 Total net periodic pension cost $119,823
$89,267

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3 Months Ended

Jan. 31, 2013

Supplemental Disclosure To Statements Of Cash Flows

SUPPLEMENTAL DISCLOSURE TO STATEMENTS OF CASH FLOWS
12. Supplemental Disclosure to Statements of Cash Flows

The following are supplemental disclosures to the statements of cash flows for the three months ended January 31, 2013 and 2012:

2013 2012

Cash paid during the period for:

 Interest $260,901 $345,774

 Income taxes $11,600 $2,400

Non cash operating activities:

 Reclassification of assets from long-lived assets held for sale to land improvements, buildings and equipment, net $0 $191,537

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BALANCE SHEET	1/31/13	10/31/12
ASSETS
Land improvements, buildings & equipment, net	$124,790	$124,790
Land held for investment, principally unimproved	42,892	41,892
Total assets of discontinued operations	$166,682	$166,682

PER SHARE DATA (Details) (USD $)	3 Months Ended		4 Months Ended
PER SHARE DATA (Details) (USD $)	Jan. 31, 2013	Jan. 31, 2012	Jan. 31, 2013
Weighted average combined shares of common stock outstanding used to compute basic earnings per combined share	2,450,424	2,450,424
Net (loss) income before discontinued operations	$ (569,580)	$ (506,306)
Net (loss) before discontinued operations	$ (0.23)	$ (0.21)
Net (loss) income from discontinued operations	(4)	2,877
Income from discontinued operations, net of tax	$ 0.00	$ 0.00
Net loss	$ (569,584)	$ (503,429)	$ (569,584)
Basic loss per weighted average combined share	$ (0.23)	$ (0.21)

SUPPLEMENTAL DISCLOSURE TO STATEMENTS OF CASH FLOWS (Details) (USD $)	3 Months Ended
	Jan. 31, 2013	Jan. 31, 2012
Interest paid	$ 260,901	$ 345,774
Income taxes paid	11,600	2,400
Reclassification of assets from long-lived assets to land improvements, buildings and equipment, net	0	191,537
Reclassification of assets from land and land development costs to long-lived assets held for sale	30,394	0
Adjustment to land improvements, buildings and equipment, net due to abandonment of sewer line	(515,631)	0
Adjustment to deferred income due to abandonment of sewer line	$ 515,631	$ 0

COMBINED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
COMBINED STATEMENTS OF CASH FLOWS (USD $)	Jan. 31, 2013	Jan. 31, 2012
Cash Flows Provided By (Used In) Operating Activities:
Net loss	$ (569,584)	$ (503,429)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	291,211	318,342
Deferred income taxes	(293,000)	(260,000)
Gain on sale of assets	0	(9,402)
Changes in operating assets and liabilities:
Cash held in escrow	25,935	(150,711)
Accounts receivable and mortgages receivable	37,144	(257,283)
Prepaid expenses and other current assets	197,236	1,112,135
Land and land development costs	(3,932)	(5,414)
Long-lived assets held for sale	382,245	592,098
Accounts payable and accrued liabilities	92,838	(560,980)
Deferred revenue	(31,706)	(10,055)
Net cash provided by operating activities	128,387	265,301
Cash Flows Provided By (Used In) Investing Activities:
Proceeds from disposition of assets	0	2,095,552
Additions to properties	(35,262)	(44,318)
Payments received under direct financing lease arrangements	0	7,788,195
Net cash (used in) provided by investing activities	(35,262)	9,839,429
Cash Flows (Used In) Provided By Financing Activities:
Proceeds from debt	539,789	1,153,497
Payment of debt	(710,970)	(11,275,310)
Net cash used in financing activities	(171,181)	(10,121,813)
Net increase (decrease) in cash and cash equivalents	(78,056)	(17,083)
Cash and cash equivalents, beginning of period	497,409	377,158
Cash and cash equivalents, end of period	$ 419,353	$ 360,075

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) (USD $)	3 Months Ended		12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) (USD $)	Jan. 31, 2013	Jan. 31, 2012	Oct. 31, 2012
Equity [Abstract]
Beginning balance	$ 2,947,179	$ 2,272,321	$ 2,272,321
Current period other comprehensive loss	0	0	674,858
Ending balance	2,947,179		2,947,179
Beginning balance	2,947,179	2,272,321	2,272,321
Current period other comprehensive loss	0		674,858
Ending balance	$ 2,947,179		$ 2,947,179

COMBINED BALANCE SHEETS (USD $)	Jan. 31, 2013	Oct. 31, 2012
ASSETS
Land and land development costs (3,011 and 3,012 acres per land ledger)	$ 20,325,604	$ 20,352,066
Land improvements, buildings and equipment, net	20,271,488	21,043,068
Land held for investment (10,404 acres per land ledger)	6,848,390	6,848,390
Long-lived assets held for sale (377 acres per land ledger)	494,323	846,174
Cash and cash equivalents	419,353	497,409
Cash held in escrow	179,558	205,493
Prepaid expenses and other assets	271,592	468,828
Accounts receivable and mortgages receivable	106,238	143,382
Assets of discontinued operations (1 acre per land ledger)	166,682	166,682
Total Assets	49,083,228	50,571,492
LIABILITIES:
Debt	16,709,235	16,880,416
Accounts payable	219,679	140,956
Accrued liabilities	205,388	311,097
Deferred income	148,644	695,981
Accumulated deferred income taxes	188,633	481,633
Accrued pension expense	4,360,788	4,240,964
Total liabilities	21,832,367	22,751,047
COMBINED SHAREHOLDERS' EQUITY:
Capital stock, without par value, stated value $.30 per combined share, Blue Ridge and Big Boulder each authorized 3,000,000 shares, each issued 2,732,442	819,731	819,731
Capital in excess of stated value	19,829,475	19,829,475
Earnings retained in the business	11,634,241	12,203,825
Accumulated other comprehensive loss	(2,947,179)	(2,947,179)
Shareholders' equity before capital stock in treasury	29,336,268	29,905,852
Less cost of 282,018 combined shares of capital stock in treasury	2,085,407	2,085,407
Total shareholders' equity	27,250,861	27,820,445
Total liabilities and shareholders' equity	$ 49,083,228	$ 50,571,492

BUSINESS SEGMENT INFORMATION (Details Narrative) (USD $)	3 Months Ended
	Jan. 31, 2012
Proceeds from sale of real estate	$ 10,911,419
Jack Frost Mountain And Big Boulder Ski Area
Proceeds from sale of real estate	9,000,000
Jack In The Box
Proceeds from sale of real estate	$ 1,911,419

INCOME TAXES (Details Narrative)	3 Months Ended
INCOME TAXES (Details Narrative)	Jan. 31, 2013	Jan. 31, 2012
Income Taxes Details Narrative
Effective income tax rate	34.00%	34.00%

LAND AND LAND DEVELOPMENT COSTS (Details) (USD $)	Jan. 31, 2013	Oct. 31, 2012
Land And Land Development Costs Details
Land unimproved designated for development	$ 10,563,084	$ 10,593,519
Residential development	5,084,262	5,084,262
Infrastructure development	4,678,258	4,674,285
Total land and land development costs	$ 20,325,604	$ 20,352,066

COMBINED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (USD $)	Capital Stock	Capital in Excess of Stated Value	Earnings Retained in the Business	Accumulated Other Comprehensive Loss	Capital Stock in Treasury	Total
Balance, beginning at Sep. 30, 2012	$ 819,731	$ 19,829,475	$ 12,203,825	$ (2,947,179)	$ (2,085,407)	$ 27,820,445
Balance, shares, beginning at Sep. 30, 2012	2,732,442
Net (loss) income			(569,584)			(569,584)
Balance, ending at Jan. 31, 2013	$ 819,731	$ 19,829,475	$ 11,634,241	$ (2,947,179)	$ (2,085,407)	$ 27,250,861
Balance, shares, ending at Jan. 31, 2013	2,732,442

COMBINED BALANCE SHEETS (Parenthetical) (USD $)	Jan. 31, 2013 acre	Oct. 31, 2012 acre
Statement of Financial Position [Abstract]
Land and land development costs, acres per land ledger	3,011	3,012
Land held for investment, principally unimproved, acres per land ledger	10,404	10,404
Long-lived assets held for sale, acres per land ledger	377	377
Assets of discontinued operations, acres per land ledger	1	1
Capital stock, state value	$ 0.30	$ 0.30
Capital stock, authorized	3,000,000	3,000,000
Capital stock, issued	2,732,442	2,732,442
Treasury stock, shares	282,018	282,018

Document and Entity Information	3 Months Ended
Document and Entity Information	Jan. 31, 2013	Mar. 15, 2013
Document And Entity Information
Entity Registrant Name	BLUE RIDGE REAL ESTATE CO
Document Type	10-Q
Document Period End Date	Jan. 31, 2013
Amendment Flag	false
Entity Central Index Key	0000012779
Current Fiscal Year End Date	--10-31
Entity Common Stock, Shares Outstanding		2,450,424
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1

COMBINED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
COMBINED STATEMENTS OF OPERATIONS (USD $)	Jan. 31, 2013	Jan. 31, 2012
Revenues:
Real estate management revenue	$ 229,061	$ 207,043
Land resource management revenue	454,674	952,585
Rental income revenue	436,925	448,222
Total revenues	1,120,660	1,607,850
Costs and expenses:
Real estate management costs	277,065	275,578
Land resource management costs	709,615	1,012,149
Rental income costs	225,094	232,407
General and administrative expense	513,197	534,469
Total costs and expenses	1,724,971	2,054,603
Loss from continuing operations	(604,311)	(446,753)
Other income and (expense):
Interest and other income	2,229	2,738
Interest expense	(260,498)	(324,291)
Total other income and expense	(258,269)	(321,553)
Loss from continuing operations before income taxes	(862,580)	(768,306)
Credit for income taxes	(293,000)	(262,000)
Net loss before discontinued operations	(569,580)	(506,306)
Discontinued operations (including $82 gain on disposals in 2012)	(4)	4,877
Provision for income taxes on discontinued operations	0	2,000
Net income from discontinued operations	(4)	2,877
Net loss	$ (569,584)	$ (503,429)
Net (loss) before discontinued operations	$ (0.23)	$ (0.21)
Income from discontinued operations	$ 0.00	$ 0.00
Basic loss earnings per weighted average combined share	$ (0.23)	$ (0.21)

SEGMENT REPORTING	3 Months Ended
SEGMENT REPORTING	Jan. 31, 2013
Segment Reporting [Abstract]
SEGMENT REPORTING	4. Segment Reporting The Companies currently operate in two business segments, which consist of Real Estate Management/Rental Operations and Land Resource Management.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jan. 31, 2013
Accounting Policies [Abstract]
Use of Estimates and Assumptions	Use of estimates and Assumptions: The preparation of financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. For example, unexpected changes in market conditions or a continued or further downturn in the economy could adversely affect actual results. Estimates are used in accounting for, among other things, land development costs, accounts and mortgages receivables, legal liability, insurance liability, depreciation, employee benefits, taxes, and contingencies. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the combined financial statements in the period in which the revisions are made. Management believes that its accounting policies regarding revenue recognition, land development costs, long lived assets, deferred income and income taxes among others, affect its more significant judgments and estimates used in the preparation of its combined financial statements. For a description of these critical accounting policies and estimates, see “Management’s Discussion and Analysis of Financial Condition and Results of Operations”. There were no significant changes in the Companies’ critical accounting policies or estimates since the Companies’ fiscal year ended October 31, 2012 (“Fiscal 2012”). Material subsequent events are evaluated and disclosed through the issuance date of this Quarterly Report on Form 10-Q.
Cash held in escrow	Cash held in escrow: Cash held in escrow consists of deposits held by the Companies for interest payments on lines of credit, golf course memberships and real estate transactions and other funds placed into escrow with a third party intermediary for the purpose of a tax deferred exchange under section 1031 of the Internal Revenue Code of 1986, as amended (the “IRC”).
Discontinued Operations	Discontinued Operations: A component of the Companies is classified as a discontinued operation when (i) the operations and cash flows of the component of the Companies can be clearly distinguished and have been or will be eliminated from our ongoing operations; (ii) the component has either been disposed of or is classified as held for sale; and (iii) we will not have any significant continuing involvement in the operations of the component of the Companies after the disposal transactions. Significant judgments are involved in determining whether a component meets the criteria for discontinued operations reporting and the period in which these criteria are met. If a component of the Companies is reported as a discontinued operation, the results of operations through the date of sale, including any gain or loss recognized on the disposition, are presented on a separate line of the statement of operations.
Reclassification	Reclassification The Companies report the results of discontinued operations as a separate component of income on the combined statements of operations under the caption discontinued operations. As previously disclosed, this reporting presentation resulted in certain reclassifications of the 2012 financial statement amounts. Accordingly, certain amounts in the Fiscal 2012 combined financial statements have been reclassified to conform to the reclassified presentation.
New Accounting Pronouncements	New Accounting Pronouncements: In January 2010, the FASB issued ASU No. 2010-06, “Fair Value Measurements and Disclosures (“Topic 820”): Improving Disclosures about Fair Value Measurements” (“ASU 2010-06”). ASU 2010-06 requires certain new disclosures and clarifies some existing disclosure requirements regarding fair value measurement as set forth in Accounting Standards Codification (“ASC”) Subtopic 820-10. ASU 2010-06 amends ASC Subtopic 820-10 to now require that (1) a reporting entity disclose separately the amounts of significant transfers in and out of Level 1 and Level 2 fair value measurements and describe the reasons for the transfers; (2) in the reconciliation for fair value measurements using significant unobservable inputs, a reporting entity present separately information about purchases, sales, issuances, and settlements, and (3) a reporting entity provide disclosures about the valuation techniques and inputs used to measure fair value for both recurring and nonrecurring fair value measurements. ASU 2010-06 is effective for interim and annual reporting periods beginning after December 15, 2009, except for the disclosures about purchases, sales, issuances, and settlements in the roll forward of activity in Level 3 fair value measurements. Those disclosures are effective for fiscal years beginning after December 15, 2010, and for interim periods within those fiscal years. The adoption of ASU No. 2010-06 did not have a material impact on the Companies’ combined financial statements. In May 2011, the FASB issued Accounting Standards Update No. 2011-04, “Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS”, which clarifies several aspects of the guidance in ASU No. 2010-06 “Fair Value Measurements and Disclosures”. ASU 2011-04 is effective for interim and annual reporting periods beginning after December 15, 2011. The adoption of ASU No. 2011-04 did not have a material impact on the Companies combined financial statements. In June 2011, the FASB issued Accounting Standards Update No. 2011-05, “Statement of Comprehensive Income” (“ASU 2011-05”), which requires entities to present net income and other comprehensive income in either a single continuous statement or in two separate, but consecutive, statements of net income and other comprehensive income. ASU 2011-05 was effective for the Companies’ fiscal year beginning November 1, 2012. In December 2011, the FASB issued Accounting Standards Update No. 2011-12 (ASU 2011-12) which is a deferral of the effective date for the amendments to the presentation of reclassifications of items out of accumulated other comprehensive income in Accounting Standards Update No. 2011-05 effective for fiscal years and interim periods within those years beginning after December 1, 2011. The adoption of this guidance, which relates to presentation only, did not have a material impact on the Companies’ combined financial statements. In February 2013, the FASB issued ASU No. 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (ASU 2013-02), requires entities to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, an entity is required to present significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income, but only if the amount reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts an entity is required to cross reference to other disclosures required under U.S. GAAP that provide additional details about these amounts. ASU 2013-02 is effective for fiscal years beginning after December 15, 2012.

DISCONTINUED OPERATIONS (Details) (USD $)	3 Months Ended
DISCONTINUED OPERATIONS (Details) (USD $)	Jan. 31, 2013	Jan. 31, 2012	Oct. 31, 2012
Land improvements, buildings and equipment, net	$ 20,271,488		$ 21,043,068
Land held for investment, principally unimproved	6,848,390		6,848,390
Total assets of discontinued operations	166,682		166,682
Revenues	3,750	26,915
Expenses	3,754	14,734
Interest Expense (calculated on debt related to property)	0	7,386
Gain (Loss) from Disposal	0	82
Income from discontinued operations before income taxes	(4)	4,877
Discontinued Operations
Land improvements, buildings and equipment, net	124,790		124,790
Land held for investment, principally unimproved	41,892		41,892
Total assets of discontinued operations	166,682		166,682
Jack In The Box
Revenues	0	10,971
Expenses	0	136
Interest Expense (calculated on debt related to property)	0	7,386
Gain (Loss) from Disposal	0	9,402
Jack Frost Mountain Ski Area
Revenues	0	5,097
Expenses	0	0
Interest Expense (calculated on debt related to property)	0	0
Gain (Loss) from Disposal	0	(4,803)
Big Boulder Ski Area
Revenues	0	5,097
Expenses	0	303
Interest Expense (calculated on debt related to property)	0	0
Gain (Loss) from Disposal	0	(4,517)
Maple Terrace
Total assets of discontinued operations			166,682
Revenues	3,750	5,750
Expenses	3,754	14,295
Interest Expense (calculated on debt related to property)	0	0
Gain (Loss) from Disposal	$ 0	$ 0

FAIR VALUE OF FINANCIAL INSTRUMENTS AND IMPAIRMENT (Details Narrative) (USD $)	12 Months Ended
	Oct. 31, 2012	Jan. 31, 2013 Carrying Amount	Oct. 31, 2012 Carrying Amount	Jan. 31, 2013 Adjustment	Jan. 31, 2013 Carrying Amount - Revised	Oct. 31, 2012 Carrying Amount - Revised	Oct. 31, 2012 Impairment Expense	Oct. 31, 2012 Fair Value	Oct. 31, 2012 Prior Period Impairments
Land and land development costs		$ 20,325,604	$ 20,359,066			$ 20,352,066	$ 7,000		$ 1,973,000
Lot ( included in land and land development costs)			37,394				7,000	30,394
Land improvements, buildings and equipment		20,271,488	21,043,068	515,631			0
Land held for investment			6,848,390		6,848,390				403,000
Long lived assets held for sale			846,174		494,323				676,652
Assets of discontinued operations			230,382		166,682		63,700	166,682
Impairment	$ 70,700

COMBINED STATEMENTS OF OPERATIONS (Parenthetical) (USD $)	3 Months Ended
	Jan. 31, 2013	Jan. 31, 2012
Income Statement [Abstract]
Gain on disposals, Discontinued operations	$ 0	$ 82

PENSION BENEFITS (Details Narrative) (USD $)	Jan. 31, 2013
Compensation and Retirement Disclosure [Abstract]
Expected contributions	$ 279,000