{"schema_version":"secwatch.filing_event.v1","accession":"0001214659-24-000435","form_type":"8-K","ticker":"GBR","cik":"0000105744","company_name":"New Concept Energy, Inc.","filed_at":"2024-01-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.250712+00:00","generated_at":"2026-06-07T01:56:19.612069+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"New Concept Energy auditor Swalm resigns effective Jan 2, 2024 due to retirement","bullets":["Swalm & Associates resigned as independent registered public accountant effective January 2, 2024; reason: retirement of principal Edward S. Swalm.","Swalm had audited the company since 2008; no adverse or qualified opinions issued on prior financial statements.","No successor auditor has been appointed; the company will engage a new independent accounting firm.","Swalm provided a confirming letter to the SEC agreeing with the company's 8-K statements."],"urls":{"canonical":"https://secwatch.observer/filing/0001214659-24-000435","json":"https://secwatch.observer/filing/0001214659-24-000435.json","markdown":"https://secwatch.observer/filing/0001214659-24-000435.md","text":"https://secwatch.observer/filing/0001214659-24-000435.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/105744/000121465924000435/0001214659-24-000435-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/105744/000121465924000435/b182428k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-07T01:56:19.612069+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"e80e9556e193146c1a3e440fa526b3792b25cc51","claim":"Swalm & Associates P. C. resigned as auditor of New Concept Energy, Inc..","evidence_excerpt":", 2024, Swalm & Associates P. C. (“Swalm”) notified the Audit Committee Chairman and the Chief Financial Officer of New Concept Energy, Inc. (the “Company” or the “Issuer” or “GBR”) that effective immediately Swalm was ceasing its services as independent registered public accountants for GBR, a decision due to the upcoming retirement of the principal of Swalm, Edward S. Swalm, CPA. The notice has the effect of a resignation and advises that Swalm will cooperate with GBR’s new","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/105744/000121465924000435/0001214659-24-000435-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"resignation"},{"label":"Auditor","value":"Swalm & Associates P. C."}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}