{"url_path":"/sec/frevs/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 Controls and Procedures","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-06-12","source_url":"https://www.sec.gov/Archives/edgar/data/36840/0001174947-26-000661-index.html","accession_number":"0001174947-26-000661","cik":"0000036840","ticker":"FREVS","issuer_name":"FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/36840/0001174947-26-000661-index.html","primary_entity_key":"0000036840","primary_entity_name":"FIRST REAL ESTATE INVESTMENT TRUST OF NEW JERSEY, INC."},"word_count":212,"has_tables":true,"body_markdown":"Item 4: Controls and Procedures\n\n \n\nAt the end of the period covered by this report,\nwe carried out an evaluation of the effectiveness of the design and operation of FREIT’s disclosure controls and procedures. This\nevaluation was carried out under the supervision and with participation of FREIT’s management, including FREIT’s Chief Executive\nOfficer and Chief Financial Officer, who concluded that FREIT’s disclosure controls and procedures are effective as of April 30,\n2026. There has been no change in FREIT’s internal control over financial reporting during the period covered by this report that\nhas materially affected, or is reasonably likely to materially affect, FREIT’s internal control over financial reporting.\n\n \n\nDisclosure controls and procedures are controls\nand other procedures that are designed to ensure that information required to be disclosed in FREIT’s reports filed or submitted\nunder the Exchange Act is recorded, processed, summarized, and reported, within the time periods specified in the SEC’s rules and\nforms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required\nto be disclosed in FREIT’s reports filed under the Exchange Act is accumulated and communicated to management, including FREIT’s\nChief Executive Officer and Chief Financial Officer as appropriate, to allow timely decisions regarding required disclosure.\n\n \n\n \n\nPage 33 \n\nPart II: Other Information"}