{"filings":[{"id":137809,"accession_number":"0001641172-25-024779","cik":1518336,"company_name":"Dream Homes & Development Corp.","ticker":"DREM","form_type":"8-K","filed_at":"2025-08-19T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"Dream Homes dismisses auditor O&O, engages LAO Professionals after O&O lacked SEC clearance","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Dismissed O&O as auditor on Aug 13, 2025 after discovering O&O was not permitted to practice before the SEC.","O&O's 2024 audit report contained a going-concern explanatory paragraph but no adverse opinion or qualifications.","No disagreements or reportable events occurred with O&O during the covered periods.","Engaged LAO Professionals as new auditor effective Aug 18, 2025; Board approved both changes.","Neither company nor its agents consulted LAO on accounting principles or audit matters prior to engagement."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":645908.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":261236,"accession_number":"0001493152-23-036611","cik":1518336,"company_name":"Dream Homes & Development Corp.","ticker":"DREM","form_type":"8-K","filed_at":"2023-10-10T23:59:59+00:00","items":[],"status":"ready","headline":"Dream Homes discloses two non-binding arbitration awards against subsidiary Shore Custom Homes","summary_kind":"llm","event_type":"litigation","confidence":"high","bullets":["Two non-binding arbitration awards assessed against subsidiary Shore Custom Homes Corp.","Company considers lawsuits frivolous, vigorously defending, expects to prevail.","Company states no material consequence from these lawsuits; all other operations continue.","CEO Vincent Simonelli reports solid growth in 2023 in custom and new home development."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":645908.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":278488,"accession_number":"0001493152-23-024447","cik":1518336,"company_name":"Dream Homes & Development Corp.","ticker":"DREM","form_type":"8-K","filed_at":"2023-07-13T23:59:59+00:00","items":["4.01"],"status":"ready","headline":"Dream Homes & Development replaces auditor; prior audit had going concern note","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Ended engagement of Boyle CPA, LLC as independent auditor effective July 12, 2023.","Engaged Olayinka Oyebola & Co. as new independent registered public accounting firm same day.","Boyle's 2022 audit reports contained an explanatory going-concern paragraph but no adverse opinions or disagreements.","No disagreements or reportable events existed with Boyle during 2022 or interim period through July 12, 2023."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":645908.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":296672,"accession_number":"0001493152-23-014080","cik":1518336,"company_name":"Dream Homes & Development Corp.","ticker":"DREM","form_type":"8-K","filed_at":"2023-04-28T23:59:59+00:00","items":[],"status":"ready","headline":"Dream Homes receives preliminary approval for 62-unit age-restricted community in Clayton, NJ","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Preliminary approval granted April 24, 2023 for Autumn Run, a 62-unit age-restricted manufactured home development.","Project spans approx. 24 acres; over 8 acres set aside for preservation.","Final approval expected mid-2023; site work and construction anticipated Q4 2023.","Company plans to hold the property as income-generating asset; clubhouse of ~1,750 sq ft included.","CEO Vincent Simonelli cites strong relationship with Clayton Borough and 30-year project completion record."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"market_cap_usd":645908.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}