0001299969-20-000017 | 10-Q | XBRL Viewer | Comstock Holding Companies INC

Fair Value Disclosures (Tables)

6 Months Ended

Jun. 30, 2020

Summary of Carrying Amount and Fair Value of Fixed and Floating Rate Debt

The following table summarizes the carrying amount and the corresponding fair value of fixed and floating rate debt.


	June 30, 2020		December 31, 2019
Carrying amount	$	6,151	$	6,995
Fair value	$	5,717	$	6,820

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 3,143	$ 3,511
Trade receivables	1,927	1,886
Trade receivables - related parties	2,995	3,644
Prepaid and other assets, net	348	274
Total current assets	8,413	9,315
Equity method investments at fair value	7,616	8,421
Fixed assets, net	259	278
Goodwill	1,702	1,702
Intangible assets, net	70	103
Operating lease right-of-use assets	85	114
TOTAL ASSETS	18,145	19,933
Current liabilities:
Accrued personnel costs	666	2,916
Accounts payable	806	1,438
Accrued liabilities	566	166
Short term notes payable - due to affiliates, net of discount	0	5,706
Short term notes payable	87	77
Total current liabilities	2,125	10,303
Long term notes payable - due to affiliates	5,519	0
Long term notes payable - net of deferred financing charges	545	1,212
Long term operating lease liabilities, net of current portion	35	61
TOTAL LIABILITIES	8,224	11,576
Commitments and contingencies
STOCKHOLDERS’ EQUITY
Additional paid-in capital	199,767	199,372
Accumulated deficit	(194,030)	(195,198)
TOTAL COMSTOCK HOLDING COMPANIES, INC. EQUITY	9,921	8,357
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	18,145	19,933
Redeemable Series C Preferred Stock
STOCKHOLDERS’ EQUITY
Series C preferred stock $0.01 par value, 20,000,000 shares authorized, 3,440,690 issued and outstanding and liquidation preference of $17,203 at June 30, 2020 and December 31, 2019	6,765	6,765
Class A
STOCKHOLDERS’ EQUITY
Common stock	79	78
Treasury stock, at cost (85,570 shares Class A common stock)	(2,662)	(2,662)
Class B
STOCKHOLDERS’ EQUITY
Common stock	$ 2	$ 2

Consolidated Statements of Changes in Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Additional paid-in capital	Treasury stock	Accumulated deficit	Non- controlling interest	Redeemable Series C Preferred Stock Preferred Stock	Class A Common Stock	Class B Common Stock
Beginning Balance (in shares) at Dec. 31, 2018						2,800	3,703	220
Beginning Balance at Dec. 31, 2018	$ 5,817	$ 181,632	$ (2,662)	$ (196,091)	$ 15,706	$ 7,193	$ 37	$ 2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation and issuances (in shares)							41
Stock compensation and issuances	61	61
Accrued liability settled through issuance of stock (in shares)							15
Accrued liability settled through issuance of stock	35	35
Shares withheld related to net share settlement of restricted stock awards (in shares)							(10)
Net (loss) income	385			85	300
Ending Balance (in shares) at Mar. 31, 2019						2,800	3,749	220
Ending Balance at Mar. 31, 2019	6,298	181,728	(2,662)	(196,006)	16,006	$ 7,193	$ 37	$ 2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation and issuances (in shares)							30
Stock compensation and issuances	187	186					$ 1
Accrued liability settled through issuance of stock (in shares)							14
Accrued liability settled through issuance of stock	36	36
Shares withheld related to net share settlement of restricted stock awards (in shares)							(2)
Warrant exercises (in shares)							200
Warrant exercises	360	358					$ 2
Class A stock conversion of non-controlling interest (in shares)							3,824
Class A stock conversion of non-controlling interest	69	16,050			(16,019)		$ 38
Series C conversion of non-controlling interest (in shares)						641
Series C conversion of non-controlling interest	(428)					$ (428)
Net (loss) income	(224)			(237)	13
Ending Balance (in shares) at Jun. 30, 2019						3,441	7,815	220
Ending Balance at Jun. 30, 2019	6,298	198,358	(2,662)	(196,243)	$ 0	$ 6,765	$ 78	$ 2
Beginning Balance (in shares) at Dec. 31, 2019						3,441	7,850	220
Beginning Balance at Dec. 31, 2019	8,357	199,372	(2,662)	(195,198)		$ 6,765	$ 78	$ 2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation and issuances (in shares)							52
Stock compensation and issuances	213	212					$ 1
Accrued liability settled through issuance of stock (in shares)							11
Accrued liability settled through issuance of stock	20	20
Shares withheld related to net share settlement of restricted stock awards (in shares)							(16)
Shares withheld related to net share settlement of restricted stock awards	(31)	(31)
Net (loss) income	(12)			(12)
Ending Balance (in shares) at Mar. 31, 2020						3,441	7,897	220
Ending Balance at Mar. 31, 2020	8,547	199,573	(2,662)	(195,210)		$ 6,765	$ 79	$ 2
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock compensation and issuances (in shares)							52
Stock compensation and issuances	204	204					$ 0
Accrued liability settled through issuance of stock (in shares)							9
Accrued liability settled through issuance of stock	20	20
Shares withheld related to net share settlement of restricted stock awards (in shares)							(16)
Shares withheld related to net share settlement of restricted stock awards	(30)	(30)
Net (loss) income	1,180			1,180
Ending Balance (in shares) at Jun. 30, 2020						3,441	7,942	220
Ending Balance at Jun. 30, 2020	$ 9,921	$ 199,767	$ (2,662)	$ (194,030)		$ 6,765	$ 79	$ 2

Leases - Additional Information (Detail)	Jun. 30, 2020 USD ($)
Lessee, Lease, Description [Line Items]
Operating lease borrowing rate (in percentage)	6.50%
Operating lease payments related to option to extend lease term	$ 54,000
Operating lease not yet commenced, liability	$ 0
Minimum
Lessee, Lease, Description [Line Items]
Operating lease, remaining lease term (in years)	1 year
Maximum
Lessee, Lease, Description [Line Items]
Operating lease, remaining lease term (in years)	3 years

Segment Disclosures - Segment Reporting Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Segment Reporting Information [Line Items]
Gross revenue	$ 6,464	$ 5,337	$ 13,430	$ 10,219
Gross profit	2,149	488	3,102	1,209
Net income	1,180	(78)	1,168	378
Total assets	18,145		18,145		$ 19,933
Continued Operations
Segment Reporting Information [Line Items]
Total assets	18,145	7,319	18,145	7,319
Asset Management
Segment Reporting Information [Line Items]
Gross revenue	4,140	4,439	9,575	8,593
Gross profit	923	499	1,725	986
Net income	417	275	700	717
Asset Management \| Continued Operations
Segment Reporting Information [Line Items]
Total assets	13,627	3,923	13,627	3,923
Real Estate Services
Segment Reporting Information [Line Items]
Gross revenue	2,324	898	3,855	1,626
Gross profit	1,226	(11)	1,377	223
Net income	763	(353)	468	(339)
Real Estate Services \| Continued Operations
Segment Reporting Information [Line Items]
Total assets	$ 4,518	$ 3,396	$ 4,518	$ 3,396

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

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- Definition

Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.

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Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

Revision of Prior Period Financial Statements

6 Months Ended

Jun. 30, 2020

Accounting Changes and Error Corrections [Abstract]

Revision of Prior Period Financial Statements

REVISION OF PRIOR PERIOD FINANCIAL STATEMENTS

In connection with the preparation of the Company’s 2019 consolidated financial statements, the Company identified errors in its historical financial statements relating to how the Company accounted for debt discounts and how the Company accounted for reimbursement of salaries and other salary related costs for its property management revenue arrangements. Specifically, the Company incorrectly accounted for debt discount of certain notes payable due to affiliates that should have been fully amortized at the end of the initial three-year term in October 2017. In addition, in the interim periods in 2019, the Company previously reported the reimbursement of salary costs from its property management agreements on a net basis, although the Company was required to account for these payroll related reimbursements on a gross basis. The correction of these non-cash errors had no effect on the previously reported operating income (loss) or total cash flows from operations, investing, or financing of the Company.

The Company evaluated the errors and, based on an analysis of quantitative and qualitative factors, determined that the related impact was not material to the Company’s consolidated financial statements for any prior period.

All financial statements and footnotes presented herein have been adjusted to reflect the revisions below.


	For the three months ended June 30, 2019										For the six months ended June 30, 2019
	As previously reported		Adjustment		As adjusted		As previously reported		Adjustment		As adjusted
Revenue—asset management	$	4,024	$	415	$	4,439	$	7,885	$	708	$	8,593
Direct costs—asset management	3,514		426		3,940		6,831		776		7,607
Interest (expense)	(132)		16		(116)		(166)		32		(134)
Other income, net	16		11		27		16		68		84
Net income (loss)	(253)		16		(237)		(184)		32		(152)
Additional paid-in capital	197,333		1,025		198,358		197,333		1,025		198,358
Accumulated deficit	(194,503)		(1,740)		(196,243)		(194,503)		(1,740)		(196,243)
Total equity	7,013		(715)		6,298		7,013		(715)		6,298

Related Party Transactions - Additional Information (Detail)					3 Months Ended		6 Months Ended
	Apr. 10, 2020	Mar. 19, 2020 USD ($)	Dec. 30, 2019 USD ($)	Apr. 30, 2019 USD ($) Installment $ / ft²	Jun. 30, 2020 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2020 USD ($)	Jun. 30, 2019 USD ($)	Mar. 27, 2020 USD ($)	Feb. 07, 2020	Jan. 02, 2018 USD ($)
Related Party Transaction [Line Items]
Future minimum lease payments					$ 90,000		$ 90,000
WSJ Prime Rate \| Revolving Capital Line of Credit Agreement
Related Party Transaction [Line Items]
Debt instrument spread variable rate		1.00%
Comstock Partners, L.C.
Related Party Transaction [Line Items]
Acquisition fee received			$ 500,000
Affiliated Entity
Related Party Transaction [Line Items]
Future minimum lease payments					149,000		149,000
Affiliated Entity \| Comstock Asset Management, L.C.
Related Party Transaction [Line Items]
Total rental payments made under lease agreement					$ 156,000	$ 153,000	$ 298,000	$ 299,000
Fixed annual payment											$ 1,000,000
Affiliated Entity \| Hartford Investment
Related Party Transaction [Line Items]
Initial investment related to the purchase			$ 1,200,000
Percentage of ownership interest										2.50%
Affiliated Entity \| DWC Operating Agreement
Related Party Transaction [Line Items]
Percentage of membership interest owned by company and partners										100.00%
Affiliated Entity \| Comstock Growth Fund
Related Party Transaction [Line Items]
Loan annual principal repayment (in percentage)	10.00%
Affiliated Entity \| Revolving Capital Line of Credit Agreement \| CDS
Related Party Transaction [Line Items]
Debt instrument term (in years)		5 years
Debt instrument maturity date from initial date		12 months
Affiliated Entity \| Revolving Capital Line of Credit Agreement \| Secured Financing \| CDS
Related Party Transaction [Line Items]
Capital line of credit		$ 10,000,000.0
Capital line of credit drawn									$ 5,500,000
Affiliated Entity \| WSJ Prime Rate \| Revolving Capital Line of Credit Agreement \| CDS
Related Party Transaction [Line Items]
Debt instrument spread variable rate		1.00%
Affiliated Entity \| Residential Property Management Agreements \| CDS
Related Party Transaction [Line Items]
Property management agreements initial term							1 year
Property management agreements renewal term							1 year
Affiliated Entity \| Construction Management Agreement \| Minimum \| CDS
Related Party Transaction [Line Items]
Percentage of construction management fee							1.00%
Affiliated Entity \| Construction Management Agreement \| Maximum \| CDS
Related Party Transaction [Line Items]
Percentage of construction management fee							4.00%
Affiliated Entity \| 2019 Amended Asset Management Agreement \| Comstock Asset Management, L.C.
Related Party Transaction [Line Items]
Cumulative, compounded, preferred return rate				8.00%
Lease fee for new leases (in dollars per sqt) \| $ / ft²				1.00
Lease fee for renewal leases (in dollars per sqt) \| $ / ft²				0.50
Affiliated Entity \| 2019 Amended Asset Management Agreement \| CDS
Related Party Transaction [Line Items]
Fixed annual payment				$ 1,000,000
Agreement additional extension term (in years)				1 year
Agreement notice period required for non-renewal				180 days
Agreement termination period				24 months
Agreement notice period required for termination				180 days
Affiliated Entity \| 2019 Amended Asset Management Agreement \| Asset Management Fee \| CDS
Related Party Transaction [Line Items]
Percentage of CRE portfolio revenues				2.50%
Affiliated Entity \| 2019 Amended Asset Management Agreement \| Construction Management Fee \| CDS
Related Party Transaction [Line Items]
Percentage of all costs associated with portfolio projects in development				4.00%
Affiliated Entity \| 2019 Amended Asset Management Agreement \| Property Management Fee \| CDS
Related Party Transaction [Line Items]
Percentage of CRE portfolio revenues				1.00%
Affiliated Entity \| 2019 Amended Asset Management Agreement \| Acquisition Fee \| CDS
Related Party Transaction [Line Items]
Maximum percentage of purchase price of an acquired asset				0.50%
Affiliated Entity \| 2019 Amended Asset Management Agreement \| Disposition Fee \| CDS
Related Party Transaction [Line Items]
Percentage sales price of an asset on disposition				0.50%
Affiliated Entity \| 2019 Amended Asset Management Agreement \| Incentive Fee \| Comstock Asset Management, L.C.
Related Party Transaction [Line Items]
Percentage of free cash flow from real estate assets				10.00%
Affiliated Entity \| 2019 Amended Asset Management Agreement \| Investment Origination Fee \| Comstock Asset Management, L.C.
Related Party Transaction [Line Items]
Percentage of raised capital				1.00%
Affiliated Entity \| Business Management Agreement \| Comstock Investors X
Related Party Transaction [Line Items]
Aggregate fee payable				$ 937,500
Number of installments of fee payment \| Installment				15
Fee payable in installments				$ 62,500

Goodwill & Intangibles - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020	Dec. 31, 2019
Schedule Of Goodwill And Intangible Assets [Line Items]
Goodwill impairment		$ 0
Goodwill	$ 1,702,000		$ 1,702,000	$ 1,702,000
General and Administrative Expense
Schedule Of Goodwill And Intangible Assets [Line Items]
Intangible asset amortization	$ 17,000		$ 33,000
Customer Relationships
Schedule Of Goodwill And Intangible Assets [Line Items]
Amortization period of intangible assets (in years)			4 years

Paycheck Protection Plan Loan

1 Months Ended

Apr. 30, 2020

Unusual or Infrequent Items, or Both [Abstract]

Paycheck Protection Plan Loan

PAYCHECK PROTECTION PLAN LOAN

In response to the COVID-19 pandemic, the Paycheck Protection Program (the “PPP”) was established under the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) and administered by the U.S. Small Business Administration (“SBA”). Companies who met the eligibility requirements set forth by the PPP could qualify for PPP loans provided by local lenders, which supports payroll, rent and utility expenses (“qualified expenses”). If the loan proceeds are fully utilized to pay qualified expenses over the covered period, as further defined by the PPP, the full principal amount of the PPP loan may qualify for loan forgiveness, subject to potential reduction based on the level of full-time employees maintained by the organization during the covered period as compared to a baseline period.

In April 2020, the Company received proceeds of $1.95 million under the PPP (the "PPP Loan") provided by Mainstreet Bank (the “Lender”). Based on the term and conditions of the loan agreement, the term of the PPP loan is two years with an annual interest rate of 1% and principal and interest payments will be deferred for the first six-months of the loan term, which has been updated according to the Paycheck Protection Program Flexibility Act of 2020 (“Flexibility Act”).

In June 2020, the Flexibility Act was signed into law, which amended the CARES Act. The Flexibility Act changed key provisions of the PPP, including, but not limited to, (i) provisions relating to the maturity of PPP loans, (ii) the deferral period covering of PPP loan payments and (iii) the process for measurement of loan forgiveness. More specifically, the Flexibility Act provides a minimum maturity of five years for all PPP loans made on or after the date of the enactment of the Flexibility Act (“June 5, 2020”) and permits lenders and borrowers to extend the maturity date of earlier PPP loans by mutual agreement. As of the date of this filing, the Company has not approached the Lender to request an extension of the current maturity date from two years to five years. The Flexibility Act also provides that if a borrower does not apply for forgiveness of a loan within 10 months after the last day of the measurement period (“covered period”), the PPP loan is no longer deferred and the borrower must begin paying principal and interest. Therefore, the Company’s deferral period for principal and interest payments was updated from six-months according to the terms and conditions of the loan agreement to ten months. In addition, the Flexibility Act extended the length of the covered period from eight weeks to 24 weeks from receipt of proceeds, while allowing borrowers that received PPP loans before June 5, 2020 to determine, at their sole discretion, a covered period of either eight weeks or 24-weeks.

After reviewing the applicable terms and conditions of the Flexibility Act, the Company has elected to extend the length of the covered period from the lesser of (i) period whereby qualified expenses equal loan proceeds or (ii) 24 weeks. The Company has performed initial calculations for the PPP loan forgiveness according to the terms and conditions of the SBA’s Loan Forgiveness Application (Revised June 16, 2020) and, based on such calculations, expects that the PPP loan will be forgiven in full over a period less than 24 weeks. In addition, the Company has determined that it is probable the Company will meet all the

conditions of the PPP loan forgiveness. As such, the Company has determined that the PPP loan should be accounted for as a government grant which analogizes with International Accounting Standards (“IAS”) 20, Accounting for Government Grants and Disclosure of Government Assistance. Under the provisions of IAS 20, “a forgivable loan from government is treated as a government grant when there is reasonable assurance that the entity will meet the terms for forgiveness of the loan.” IAS 20 does not define “reasonable assurance”, however, based on certain interpretations, it is analogous to “probable” under GAAP under FASB ASC 450-20-20, which is the definition the Company has applied to its expectations of the PPP loan forgiveness. In addition, in accordance with the provisions of IAS 20, government grants shall be recognized in profit or loss on a systematic basis over the periods in which the Company recognizes costs for which the grant is intended to compensate (i.e. qualified expenses). Therefore, the Company recognized PPP funding as a contra-expense during the periods when qualified expenses were incurred. The balance and activity related to the PPP loan is as follows as of June 30, 2020.


	June 30, 2020
PPP loan proceeds	$	1,954
Qualified expenses eligible for forgiveness	(1,954)
PPP loan balance	$	—

The Company plans to submit the PPP loan forgiveness application in the near term. In accordance with the terms and conditions under the Flexibility Act, the lender has 60 days from receipt of the completed application to issue a decision to the SBA. If the lender determines that the borrower is entitled to forgiveness of some or all of the amount applied for under the statue and applicable regulations, the lender must request payment from the SBA at the time the lender issues its decision to the SBA. The SBA will, subject to any SBA review of the loan or loan application, remit the appropriate forgiveness amount to the lender, plus any interest accrued through the date of payment, not later than 90 days after the lender issues its decision to the SBA. Although the Company believes it is probable that the PPP loan will be forgiven, the Company cannot currently provide any objective assurance that it will obtain forgiveness in whole or in part. The amount the Company borrowed is within the "safe-harbor" limitations of the SBA. The SBA has published Frequently Asked Question 46 stating that if the principal amount of the loan is less than $2 million, the borrower "will be deemed to have made the required certification concerning the necessity of the loan request in good faith".

Pursuant to the Flexibility Act, the Company’s PPP loan agreement will be amended in the event that no amount or less than all of the PPP loan is forgiven. In addition, starting in August 2021, the Company will be required to make principal and interest payments totaling $82,671 per month or an adjustment amount based on the loan amendment over the remaining term of the PPP loan until such time the loan is fully settled. The Company may prepay the PPP loan at any time without penalty and the loan agreement evidencing the PPP Loan contains customary events of default relating to, among other things, payment defaults, or breaches of representations and warranties, or other provisions of the loan agreement. The occurrence of an event of default may trigger the immediate repayment of all amounts outstanding, collection of all amounts owing from the Company, and/or the Lender filing suit and obtaining a judgment against the Company.

Income (Loss) Per Share - Summary of Shares Equivalents Excluded from Continued Operations Dilutive Share Computation (Detail) - Continued Operations - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted share computation (in shares)	852	1,035	900	790
Restricted stock awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted share computation (in shares)	2	135	3	0
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted share computation (in shares)	193	280	209	232
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted share computation (in shares)	657	620	688	558

Leases - Schedule of Maturities of Lease Liabilities (Detail) $ in Thousands	Jun. 30, 2020 USD ($)
Leases [Abstract]
2020 (6 months ended December 31)	$ 27
2021	54
2022	9
Total lease payments	90
Less: imputed interest	5
Present value of lease liabilities	$ 85

Unconsolidated Joint Venture - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Change in fair value			$ (93)	$ (47)
Distributions from equity method investments carried at fair value			717	0
Title Insurance Joint Venture
Schedule of Equity Method Investments [Line Items]
Change in fair value	$ 18	$ 10	15	68
Distributions from equity method investments carried at fair value		56	108	114
Title Insurance Joint Venture \| Other Income
Schedule of Equity Method Investments [Line Items]
Change in fair value	18	$ 10	15	$ 68
Title Insurance Joint Venture \| Prepaid and Other Assets, Net
Schedule of Equity Method Investments [Line Items]
Investment in unconsolidated joint venture	$ 32		$ 32		$ 125

Segment Disclosures

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Segment Disclosures

SEGMENT DISCLOSURESSubsequent to July 23, 2019, we operate our business through two segments: Asset Management, and Real Estate Services.

In our Asset Management segment, we focus on providing management services to a wide range of real estate owners and businesses that include a variety of commercial real estate uses, including apartments, hotels, office buildings, commercial garages, leased lands, retail stores, mixed-use developments, and urban transit-oriented developments. The properties and businesses we currently manage are located primarily along the Washington, D.C. Metro Silver Line in Fairfax and Loudoun Counties, but we also manage projects in other jurisdictions including Maryland and Virginia.

In our Real Estate Services segment, our experienced management team provides a wide range of real estate services in the areas of strategic corporate planning, capital markets, brokerage services, and environmental and design-based services. Our environmental services group provides consulting and engineering services, environmental studies, remediation services and provide site specific solutions for any project that may have an environmental impact, from environmental due diligence to site-specific assessments and remediation. The Real Estate Services segment operates in the Mid-Atlantic Region.

The following table includes the Company’s two reportable segments of Asset Management and Real Estate Services, excluding discontinued operations, for the three and six months ended June 30, 2020 and 2019.


	Asset Management		Real Estate Services		Total
Three Months Ended June 30, 2020
Gross revenue	$	4,140	$	2,324	$	6,464
Gross profit	923		1,226		2,149
Net income	417		763		1,180
Total assets	13,627		4,518		18,145
Three Months Ended June 30, 2019
Gross revenue	$	4,439	$	898	$	5,337
Gross profit (loss)	499		(11)		488
Net income (loss)	275		(353)		(78)
Total assets	3,923		3,396		7,319
Six Months Ended June 30, 2020
Gross revenue	$	9,575	$	3,855	$	13,430
Gross profit	1,725		1,377		3,102
Net income	700		468		1,168
Total assets	13,627		4,518		18,145
Six Months Ended June 30, 2019
Gross revenue	$	8,593	$	1,626	$	10,219
Gross profit	986		223		1,209
Net income (loss)	717		(339)		378
Total assets	3,923		3,396		7,319

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8924-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8981-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9031-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9038-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e9054-108599

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8657-108599

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8721-108599

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-URI http://asc.fasb.org/topic&trid=2134510

+ Details

Trade Receivables & Trade Receivables - Related Parties - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Accounts Receivable, after Allowance for Credit Loss, Current [Abstract]
Period of trade accounts receivable considered to be bad debts (in days)	90 days
Receivables from related parties	$ 2,995	$ 3,644

Income (Loss) Per Share - Summary of Shares Equivalents Excluded from Discontinued Operations Dilutive Share Computation (Detail) - Discontinued Operations - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted share computation (in shares)	0	1,052	0	969
Restricted stock awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted share computation (in shares)	0	135	0	153
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted share computation (in shares)	0	297	0	258
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted share computation (in shares)	0	620	0	558

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES For the three and six months ended June 30, 2020, the Company recognized deferred income tax expense of $1 thousand and $13 thousand, respectively. For the three and six months ended June 30, 2019, the Company recognized no deferred income tax expense from continuing operations due to the valuation allowance and recognized a deferred income tax expense of $7 thousand and $10 thousand from discontinued operations. The effective tax rate for the six months ended June 30, 2020 and 2019 is (0.85)% and (22.41)%, respectively. The Company currently has approximately $143 million in federal and state NOLs. If unused, these NOLs will begin expiring in 2027. Under Internal Revenue Code Section 382 (“Section 382”), if a change in ownership is triggered, the Company’s NOL assets and possibly certain other deferred tax assets may be impaired. The Company assesses uncertain tax positions in accordance with ASC 740-10, Accounting for Uncertainties in Income Taxes. The Company has not recorded any accruals related to uncertain tax positions as of June 30, 2020 and 2019. We file U.S. and state income tax returns in jurisdictions with varying statutes of limitations. The 2016 through 2019 tax years remain subject to examination by federal and most state tax authorities.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Goodwill & Intangibles - Summary of Goodwill and Intangible Assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangibles	$ 268	$ 268
Less: accumulated amortization	(198)	(165)
Total	$ 70	$ 103

Revenue - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation of Revenue [Line Items]
Revenue	$ 6,464	$ 5,337	$ 13,430	$ 10,219
Transferred over Time
Disaggregation of Revenue [Line Items]
Revenue	6,100	5,100	12,900	10,000
Transferred at Point in Time
Disaggregation of Revenue [Line Items]
Revenue	$ 400	$ 200	$ 600	$ 200

- Definition

+ References

+ Details

Debt - Summary of Notes Payable (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Secured financing	$ 0	$ 694
Notes payable- due to affiliates, unsecured, net of $27 thousand discount and unamortized deferred financing charges as of December 31, 2019	5,519	5,706
Unsecured financing	632	595
Total notes payable	$ 6,151	6,995
Notes Payable to Affiliates
Debt Instrument [Line Items]
Notes payable, discount and unamortized deferred financing charges		$ 27

Equity Method Investments in Real Estate Ventures at Fair Value - Schedule of Investments in Real Estate Ventures (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Equity Method Investment and Joint Venture, Fair Value Change [Roll Forward]
Fair value investments, starting balance			$ 8,421
Distributions			717	$ 0
Change in fair value of equity method investment	$ 41	$ 0	88	$ 0
Fair value investments, ending balance	$ 7,616		$ 7,616

Fair Value Disclosures - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Fair Value, Option, Quantitative Disclosures [Line Items]
Equity method investments at fair value	$ 7,616	$ 8,421
Level 3
Fair Value, Option, Quantitative Disclosures [Line Items]
Equity method investments at fair value	$ 7,616	$ 8,421

Segment Disclosures - Additional Information (Detail)	Jul. 24, 2019 Segment
Segment Reporting [Abstract]
Number of operating segments	2

Restricted Stock, Stock Options and Other Stock Plans

6 Months Ended

Jun. 30, 2020

Share-based Payment Arrangement [Abstract]

Restricted Stock, Stock Options and Other Stock Plans

RESTRICTED STOCK, STOCK OPTIONS AND OTHER STOCK PLANS

During the three and six months ended June 30, 2020, the Company issued no stock options. During the six months ended June 30, 2020, the Company issued 630,352 restricted stock awards to employees. During the three and six months ended June 30, 2019, the Company issued 20,000 and 114,431 stock options and 184,463 and 242,251 restricted stock awards to employees, respectively.

Stock-based compensation expense associated with restricted stock and stock options is recognized based on the grant date fair value of the award over its vesting period. The following table reflects the statements of operations line items for stock-based compensation for the periods presented:


	Three Months Ended June 30,						Six Months Ended June 30,
	2020		2019		2020		2019
Cost of sales - Real Estate Services	$	—	$	27	$	—	$	38
Expense - General and administrative	204		95		417		168
	$	204	$	122	$	417	$	206

Under net settlement procedures currently applicable to our outstanding restricted stock awards for employees, upon each settlement date and election by the employees, restricted stock awards are withheld to cover the required withholding tax, which is based on the value of the restricted stock award on the settlement date as determined by the closing price of our Class A common stock on the trading day immediately preceding the applicable settlement date. The remaining amounts are delivered to the recipient as shares of our Class A common stock.

As of June 30, 2020, the weighted-average remaining contractual term of unexercised stock options was 7 years. As of June 30, 2020 and December 31, 2019, there was $1.6 million and $0.6 million, respectively, of unrecognized compensation cost related to stock options and restricted stock awards.

The Company intends to issue new shares of its Class A common stock upon vesting of restricted stock grants or the exercise of stock options.

Equity Method Investments in Real Estate Ventures at Fair Value - Summarized Financial Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Schedule of Equity Method Investments [Line Items]
Net income (loss)	$ 1,180	$ (237)	$ 1,168	$ (152)
Comstock Holding Companies, Inc. share of net income			(93)	$ (47)
Investors X
Schedule of Equity Method Investments [Line Items]
Total revenue	3,678		7,198
Direct costs	3,220		6,262
Net income (loss)	458		936
The Hartford
Schedule of Equity Method Investments [Line Items]
Total revenue	2,498		4,058
Direct costs	753		1,152
Other costs	2,339		3,891
Net income (loss)	(594)		(985)
Investors X
Schedule of Equity Method Investments [Line Items]
Comstock Holding Companies, Inc. share of net income	458		936
The Hartford
Schedule of Equity Method Investments [Line Items]
Comstock Holding Companies, Inc. share of net income	$ (15)		$ (25)

Revenue

6 Months Ended

Jun. 30, 2020

Revenue from Contract with Customer [Abstract]

Revenue

REVENUE

The Company’s revenues consist primarily of

•Asset Management;

•Property Management;

•Capital Markets;

•Leasing;

•Project & Development Services; and

•Environmental Consulting and Engineering Services.

Asset Management

Asset Management primarily provides comprehensive real estate asset management services to the CDS Portfolio (defined below), representing a series of daily performance obligations delivered over time. Pricing includes a cost-plus management fee or a market-rate fee form of variable consideration. The Company earns whichever is higher. See Note 15 – Related Party Transactions.

The amount of revenue recognized is presented on a gross basis for any services provided by our employees, as we control the services provided by the employees. This is evidenced by our obligation for their performance and our ability to direct and redirect their work and negotiate the value of such services. In the instances where we do not control third-party services delivered to the client, we report revenues net of the third-party reimbursements. Consistent with the transfer of control for distinct, daily services to the customer, revenue is typically recognized at the end of each period for the fees associated with the services performed.

Property Management

We provide on-site day-to-day management services for owners of office, industrial, retail, multifamily residential and various other types of properties, representing a series of daily performance obligations delivered over time. Pricing is generally in the form of a monthly management fee based upon property-level cash receipts, square footage under management or some other variable metric. Revenues from project management may also include reimbursement of payroll and related costs for personnel providing the services and subcontracted vendor costs. Project management services represent a series of distinct daily services rendered over time. Consistent with the transfer of control for distinct, daily services to the customer, revenue is typically recognized at the end of each period for the fees associated with the services performed. The amount of revenue recognized is presented on a gross basis for any services provided by our employees, as we control the services provided by the employees. This is evidenced by our obligation for their performance and our ability to direct and redirect their work and negotiate the value of

such services. In the instances where we do not control third-party services delivered to the client, we report revenues net of the third-party reimbursements.

Capital Markets

We offer clients commercial mortgage and structured financing services. We are compensated for our services via a fee paid upon successful commercial financing from third party lenders. The fee earned is contingent upon the funding of the loan, which represents the transfer of control for services to the customer. Therefore, we typically satisfy our performance obligation at the point in time of the funding of the loan, when there is a present right to payment.

Leasing

We provide strategic advice and execution services for owners, investors, and occupiers of real estate in connection with the leasing of office, industrial and retail space. We are compensated for our services in the form of a commission. Our commission is paid upon signing of the lease by the tenant. We satisfy our performance obligation at a point in time; generally, at the time of the contractual event where there is a present right to payment.

Project and Construction Management

We provide project and construction management services for owners and occupiers of real estate in connection with the management and leasing of office, industrial and retail space. The fees that we earn are typically variable based upon a percentage of project cost. We are compensated for our services in the form of management fees. Project and construction management services represent a series of performance obligations delivered over time and revenue is recognized over time.

Environmental Consulting and Engineering

We provide environmental consulting and engineering services for owners of real estate. Remediation services are generally contracted and performed by Comstock Environmental. We are compensated for our services as well as for the services of subcontractors used to perform remediation services. Fees earned are generally based upon employee time spent as well as a cost-plus arrangement for subcontractors used. Generally, environmental consulting and engineering services represent a series of performance obligations delivered over time and revenue is recognized over time.

Contract Costs

Expenses, primarily employee commissions, incurred on leasing and capital markets transactions represent substantially all of our incremental costs to obtain revenue contracts. We apply the applicable practical expedient offered by ASC Topic 606 "Revenue", when the amortization period is one year or less and, therefore, recognize these costs as an operating expense as they are incurred.

The following table presents the Company’s sales from contracts with customers disaggregated by categories which best represents how the nature, amount and timing and uncertainty of sales are affected by economic factors.


	Three Months Ended June 30,						Six Months Ended June 30,
	2020		2019		2020		2019
Revenue by customer
Related party	$	4,589	$	4,699	$	10,073	$	8,796
Commercial	1,875		638		3,357		1,423
Total Revenue by customer	$	6,464	$	5,337	$	13,430	$	10,219

Revenue by contract type
Fixed-price	$	1,066	$	493	$	2,026	$	926
Cost-plus	3,654		3,332		7,088		7,110
Time and Material	1,744		1,512		4,316		2,183
Total Revenue by contract type	$	6,464	$	5,337	$	13,430	$	10,219

For the three and six months ended June 30, 2020, $6.1 million and $12.9 million, respectively, of our revenues were earned for contracts where revenue is recognized over time. For the three and six months ended June 30, 2019, $5.1 million and $10.0 million, respectively, of our revenues were earned for contracts where revenue is recognized over time.

For the three and six months ended June 30, 2020, $0.4 million and $0.6 million, respectively, of our revenues were earned for contracts where revenue is recognized at a point in time. For the three and six months ended June 30, 2019, $0.2 million in revenues were earned for contracts where revenue is recognized at a point in time.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Related Party Transactions

6 Months Ended

Jun. 30, 2020

Related Party Transactions

RELATED PARTY TRANSACTIONS

Lease for Corporate Headquarters

The Company leases its corporate headquarters from an affiliate wholly-owned by our CEO. Future minimum lease payments under this lease, which expires on September 30, 2020, are $149 thousand.

For the three and six months ended June 30, 2020, total rental payments made were $156 thousand and $298 thousand, respectively. For the three and six months ended June 30, 2019, total rental payments made were $153 thousand and $299 thousand, respectively.

Asset Management Agreement

On March 30, 2018, CAM, an entity wholly owned by the Company, entered into that AMA with CDS. The effective date of the AMA is January 2, 2018. Pursuant to the AMA, CDS has engaged CAM to manage and administer the CDS’ commercial real estate portfolio and the day to-day operations of CDS and each property-owning subsidiary of CDS (the "CDS Portfolio"). Pursuant to the terms of the AMA, CAM will provide investment advisory, development and asset management services necessary to build out, stabilize and manage certain assets.

Pursuant to the AMA, CDS will pay CAM an annual cost-plus fee (the “Annual Fee”) in an aggregate amount equal to the sum of (i) the employment expenses of personnel dedicated to providing services to the CDS Portfolio pursuant to the AMA, (ii) the costs and expenses of the Company related to maintaining the listing of its shares on a securities exchange and complying with regulatory and reporting obligations as a public company, and (iii) a fixed annual payment of $1,000,000.

2019 Amended Asset Management Agreement

On April 30, 2019, CAM entered into the 2019 AMA with CDS, which amends and restates in its entirety the AMA. Pursuant to the 2019 AMA, CDS will engage CAM to manage and administer the Anchor Portfolio and the day to-day operations of CDS and each property-owning subsidiary of CDS (collectively, the “CDS Entities”). The “Anchor Portfolio” consists of a majority of the properties we currently manage.

Pursuant to the 2019 AMA, the Company provides asset management services related to the build out, lease-up and stabilization, and management of the Anchor Portfolio. CDS pays the Company and its subsidiaries annual fees equal to the greater of either (i) an aggregate amount equal to the sum of (a) an asset management fee equal to 2.5% of revenues generated by properties included in the Anchor Portfolio; (b) a construction management fee equal to 4% of all costs associated with Anchor Portfolio projects in development; (c) a property management fee equal to 1% of the Anchor Portfolio revenues, (d) an acquisition fee equal to up to 0.5% of the purchase price of acquired assets; and (f) a disposition fee equal to 0.5% of the sales price of an asset on disposition; or (ii) an aggregate amount equal to the sum of (x) the employment expenses of personnel dedicated to providing services to the Anchor Portfolio pursuant to the 2019 AMA, (y) the costs and expenses of the Company related to maintaining the public listing of its shares and complying with related regulatory and reporting obligations, and (z) a fixed annual payment of $1,000,000.

In addition to the annual payment of the greater of either the Market Rate Fee or the Cost Plus Fee (as defined in the 2019 AMA), the Company also is entitled on an annual basis to the following additional fees: (i) an incentive fee equal to 10% of the free cash flow of each of the real estate assets comprising the Anchor Portfolio after calculating a compounding preferred return of 8% on CDS invested capital; (ii) an investment origination fee equal to 1% of raised capital, (iii) a leasing fee equal to $1.00/sf for new leases and $0.50/sf for renewals; and (iv) mutually agreeable loan origination fees related to the Anchor Portfolio.

The 2019 AMA will terminate on December 31, 2027 (“Initial Term”), an extension from the original termination date of December 31, 2022, and will automatically renew for successive additional one year terms (each an “Extension Term”) unless CDS delivers written notice of non-renewal of the 2019 AMA at least 180 days prior to the termination date of the Initial Term or any Extension Term. Twenty-four months after the effective date of the 2019 AMA, CDS is entitled to terminate the 2019 AMA without cause upon 180 days advance written notice to CAM. In the event of such a termination and in addition to the payment of any accrued annual fees due and payable as of the termination date under the 2019 AMA, CDS is required to pay a termination fee equal to (i) the Market Rate Fee or the Cost Plus Fee paid to CAM for the calendar year immediately preceding the termination , and (ii) a one-time payment of the Incentive Fee (as defined in the 2019 AMA) as if the CDS Portfolio were liquidated for fair market value as of the termination date; or the continued payment of the Incentive Fee as if a termination had not occurred.

Residential, Commercial and Parking Property Management Agreements

The Company entered into separate residential property management agreements with properties owned by CDS Entities under which the Company receives fees to manage and operate the properties, including tenant communications, leasing of apartment units, rent collections, building maintenance and day-to-day operations, engagement and supervision of contractors and vendors providing services for the buildings, and budget preparation and oversight.

The Company entered into separate commercial property and parking management agreements with properties owned by CDS Entities under which the Company receives fees to manage and operate the office and retail portions of the properties, including tenant communications, rent collections, building maintenance and day-to-day operations, engagement and supervision of contractors and vendors providing services for the buildings, and budget preparation and oversight.

These property management agreements are each for one year initial terms with successive, automatic one year renewal terms, unless sooner terminated. The Company generally receives base management fees under these agreements based upon a percentage of gross rental revenues for the portions of the buildings being managed in addition to reimbursement of specified expenses, including employment expenses of personnel employed by the Company in the management and operation of each property.

Construction Management Agreements

The Company has construction management agreements with properties owned by CDS Entities under which the Company receives fees to provide certain construction management and supervision services, including construction supervision and management of the buildout of certain tenant premises. The Company receives a flat construction management fee for each engagement under a work authorization based upon the construction management or supervision fee set forth in the applicable tenant’s lease, which fee is generally 1% to 4% of the total costs (or total hard costs) of construction of the tenant’s improvements in its premises, or as otherwise agreed to by the parties.

Business Management Agreements

On April 30, 2019, CAM entered into a Business Management Agreement (the “BMA”) with Investors X, whereby CAM will provide Investors X with asset and professional services related to the wind down of the Company’s divested homebuilding operations and the continuation of services related to the Company’s divested land development activities. The aggregate fee payable to CAM from Investors X under the Management Agreement is $937,500, payable in fifteen quarterly installments of $62,500 each.

The Hartford Investment

On December 30, 2019, the Company made an investment related to the purchase of the Hartford, a stabilized commercial office building located at 3101 Wilson Boulevard in the Clarendon area of Arlington County, Virginia. The Company’s initial investment related to the purchase of the Hartford is $1.2 million.

In conjunction with the investment, the Company entered into an operating agreement (“Original Operating Agreement”) with Comstock Partners, LC ("Partners") to form Comstock 3101 Wilson, LC (the “Hartford Owner”), to purchase the Hartford. Pursuant to the Original Operating Agreement, the Company holds a minority membership interest in the Hartford Owner and the remaining membership interests of the Hartford Owner is held by Partners, who is further the Manager of the Hartford Owner. At the closing of the acquisition of the Hartford, the Company received an acquisition fee of $500 thousand and is entitled to asset management, property management, construction management and leasing fees for its management of the Property pursuant to separate agreements between the Hartford Owner, or its affiliates, and the Company, or its affiliates. The Company is also entitled to an incentive fee related to the performance of the investment.

On February 7, 2020, the Company, Partners and DWF VI 3101 Wilson Member, LLC (“DWF”), an unaffiliated, third party, equity investor in the Hartford, entered into a limited liability company agreement (the “DWC Operating Agreement”) to form DWC 3101 Wilson Venture, LLC (“DWC”) to, among other things, acquire, own and hold all interests in the Hartford Owner. In furtherance thereof, on February 7, 2020, the Original Operating Agreement for the Hartford Owner was amended and restated (the “A&R Operating Agreement”) to memorialize the Company’s and Partners’ assignment of 100% of its membership interests in the Hartford Owner to DWC. As a result thereof, DWC is the sole member of the Hartford Owner. The Company and Partners, respectively, hold minority membership interests in, and DWF holds the majority membership interest in, DWC. The Company’s ownership interest in the Hartford remains at 2.5%.

Private Placements and Promissory Notes

On March 19, 2020, the Company entered into a Revolving Capital Line of Credit Agreement (the “Loan Documents”) with CDS, pursuant to which the Company secured a $10.0 million capital line of credit (the “Revolver”). Under the terms of the Loan Documents, the Revolver provides for an initial variable interest rate of the WSJ Prime Rate plus 1.00% per annum on advances made under the Revolver, payable monthly in arrears. The five-year term facility allows for interim draws that carry a maturity date of 12 months from the initial date of the disbursement unless a longer initial term is agreed to by CDS. On March 27, 2020 the Company borrowed $5.5 million under the Revolver. On April 10, 2020, the capital provided to the Company by the Revolver was utilized to retire all of the Company’s 10% corporate indebtedness maturing in 2020 owed to CGF.

See Note 8 - Debt for further description of the CGF Private Placement and the Revolver.

Revenues from Related Parties

The following table details the revenue earned from related parties.


	Three Months Ended June 30,						Six Months Ended June 30,
	2020		2019		2020		2019
Revenue by customer
Related party	$	4,589	$	4,699	$	10,073	$	8,796
Commercial	1,875		638		3,357		1,423
Total revenue	$	6,464	$	5,337	$	13,430	$	10,219

Debt

6 Months Ended

Jun. 30, 2020

Debt Disclosure [Abstract]

Debt

DEBT

As of June 30, 2020, notes payable consisted of the following:


	June 30, 2020		December 31, 2019
Secured financing	$	—	$	694
Notes payable- due to affiliates, unsecured, net of $27 thousand discount and unamortized deferred financing charges as of December 31, 2019	5,519		5,706
Unsecured financing	632		595
Total notes payable	$	6,151	$	6,995

As of June 30, 2020, net maturities and/or curtailment obligations of all borrowings are as follows:


2020	$	82
2021	55
2022	495
2023	5,519
Total	$	6,151

Secured financing

As of December 31, 2019, the Company had two secured loans related to Comstock Environmental. The first loan was used to finance the acquisition of Comstock Environmental and carried a fixed interest rate of 6.5% with a maturity date of October 17, 2022. At December 31, 2019, this financing had an outstanding balance of $667 thousand. This loan was retired during the three months ended June 30, 2020. Comstock Environmental had an additional secured loan with an outstanding balance of $27 thousand as of December 31, 2019 that was used to fund the purchase of an asset used in the business. This loan was retired during the six months ended June 30, 2020. These financings were secured by the assets of Comstock Environmental and guaranteed by our Chief Executive Officer.

Unsecured financing

As of June 30, 2020 and December 31, 2019, the Company had one unsecured seller-financed promissory note with an outstanding balance of $595 thousand. This financing carries an annual interest rate of LIBOR plus 3% and has a maturity date of July 17, 2022. This loan has $50 thousand due on the third and fourth loan anniversary dates with the remainder due at maturity. At June 30, 2020 and December 31, 2019, the interest rate was 3.6% and 5.0%, respectively. On July 30, 2020 the Company retired this promissory note. See Note 20 - Subsequent Events for more details. In addition, during the six months ended June 30, 2020, the Company financed the Director’s and Officer’s insurance policy with a one year term loan. As of June 30, 2020, the balance on this loan was $37 thousand.

Notes payable, due to affiliates – unsecured

Comstock Growth Fund

On October 17, 2014, the Company entered into an unsecured promissory note with Comstock Growth Fund ("CGF") whereby CGF made a loan to the Company in the initial principal amount of $10.0 million and a maximum amount available for borrowing of up to $20.0 million with a three-year term. On December 18, 2014, the loan agreement was amended and restated to provide for a maximum capacity of $25 million. On May 23, 2018, the Company entered into a Membership Interest Exchange and Subscription Agreement (the “Membership Exchange Agreement”), together with a revised promissory note agreement, in which a note (“CGF Note”) with an outstanding principal and accrued interest balance of $7.7 million was exchanged for

1,482,300 shares of the Company’s Series C Non-Convertible Preferred Stock, par value $0.01 per share and a stated liquidation value of $5.00 per share (the “Series C Preferred Stock”), issued by the Company to Comstock Development Services, LC ("CDS"). The Company exchanged the preferred equity for 91.5% of CDS membership interest in the CGF promissory note. Concurrently, the face amount of the CGF promissory note was reduced to $5.7 million as of the Effective Date. The CGF Note bore interest at a fixed rate of 10% per annum. Interest payments are made monthly in arrears. The Company is the administrative manager of CGF but does not own any membership interests. The Company had approximately $5.7 million of outstanding borrowings and accrued interest under the CGF Note, net of discounts, as of December 31, 2019. The maturity date for the CGF Note was April 16, 2020. The CGF Note was repaid prior to maturity during the six months ended June 30, 2020.

Revolving Capital Line of Credit

On March 19, 2020, the Company entered into a Revolving Capital Line of Credit Agreement (the “Loan Documents”) with CDS, pursuant to which the Company secured a $10.0 million capital line of credit (the “Revolver”). Under the terms of the Loan Documents, the Revolver provides for an initial variable interest rate of the Wall Street Journal Prime Rate plus 1.00% per annum on advances made under the Revolver, payable monthly in arrears. The five-year term facility allows for interim draws that carry a maturity date of 12 months from the initial date of the disbursement unless a longer initial term is agreed to by CDS. On March 27, 2020, the Company borrowed $5.5 million under the Revolver. The $5.5 million borrowed has a maturity date of April 30, 2023.

For the three and six months ended June 30, 2020, the Company made interest payments for all debt facilities of $0.1 million and $0.3 million, respectively. For the three and six months ended June 30, 2019, the Company made interest payments for all debt facilities of $0.1 million and $0.2 million, respectively.

During the three months ended June 30, 2020, the Company retired the $5.7 million of outstanding borrowings for the CGF Note and did not make principal payments for the Revolver. During the three and six months ended June 30, 2019, the Company did not make principal payments for the CGF Note.

Subsequent Events - Additional Information (Details) - Subsequent Events - Unsecured Seller-financed Promissory Note $ in Thousands	Jul. 30, 2020 USD ($)
Subsequent Event [Line Items]
Retirement of debt	$ 595
Discount from early retirement of debt	$ 50
LIBOR Rate
Subsequent Event [Line Items]
Debt instrument spread variable rate	3.00%

Revenue - Summary of Sales from Contracts with Customers Disaggregated by Categories (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation of Revenue [Line Items]
Revenue	$ 6,464	$ 5,337	$ 13,430	$ 10,219
Fixed-price
Disaggregation of Revenue [Line Items]
Revenue	1,066	493	2,026	926
Cost-plus
Disaggregation of Revenue [Line Items]
Revenue	3,654	3,332	7,088	7,110
Time and Material
Disaggregation of Revenue [Line Items]
Revenue	1,744	1,512	4,316	2,183
Related party
Disaggregation of Revenue [Line Items]
Revenue	4,589	4,699	10,073	8,796
Commercial
Disaggregation of Revenue [Line Items]
Revenue	$ 1,875	$ 638	$ 3,357	$ 1,423

- Definition

+ References

+ Details

Unconsolidated Joint Venture (Tables)

6 Months Ended

Jun. 30, 2020

Equity Method Investments and Joint Ventures [Abstract]

Summarized Financial Information for Investment

Summarized financial information for the unconsolidated joint venture is as follows:


	Three Months Ended June 30,						Six Months Ended June 30,
	2020		2019		2020		2019
Statement of Operations:
Total net revenue	$	64	$	48	$	95	$	196
Total expenses	29		28		66		61
Net income	$	35	$	20	$	29	$	135
Comstock Holding Companies, Inc. share of net income	$	18	$	10	$	15	$	68

Paycheck Protection Plan Loan (Tables)

6 Months Ended

Jun. 30, 2020

Unusual or Infrequent Items, or Both [Abstract]

Schedule of Balance and Activities Related to PPP Loan

The balance and activity related to the PPP loan is as follows as of June 30, 2020.


	June 30, 2020
PPP loan proceeds	$	1,954
Qualified expenses eligible for forgiveness	(1,954)
PPP loan balance	$	—

Discontinued Operations (Tables)

6 Months Ended

Jun. 30, 2020

Discontinued Operations and Disposal Groups [Abstract]

Summary of Discontinued Operations in Financial Statements

The operating results of the discontinued operations that are reflected on the consolidated statement of operations within the net income (loss) from discontinued operations are as follows:


	Three Months Ended June 30, 2019		Six Months Ended June 30, 2019
Revenues
Revenue—homebuilding	$	6,845	$	13,614
Total revenue	6,845		13,614
Expenses
Cost of sales—homebuilding	6,898		13,620
Sales and marketing	67		181
General and administrative	19		20
Operating (loss)	(139)		(207)
Income tax expense	7		10
Net (loss) from discontinued operations	(146)		(217)
Net income attributable to non-controlling interests	13		313
Net (loss) attributable to Comstock Holding Companies, Inc.	$	(159)	$	(530)

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2020	Aug. 10, 2020
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	1-32375
Entity Registrant Name	Comstock Holding Companies, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-1164345
Entity Address, Address Line One	1886 Metro Center Drive
Entity Address, Address Line Two	4th Floor
Entity Address, City or Town	Reston
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	20190
City Area Code	703
Local Phone Number	230-1985
Title of 12(b) Security	Class A common stock, par value $0.01 per share
Trading Symbol	CHCI
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Entity Central Index Key	0001299969
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		7,858,262
Class B
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		220,250

Leases (Tables)

6 Months Ended

Jun. 30, 2020

Leases [Abstract]

Schedule of Maturities of Lease Liabilities

Maturities of lease liabilities as of June 30, 2020 are as follows:


	Operating Leases
2020 (6 months ended December 31)	$	27
2021	54
2022	9
Total lease payments	90
Less: imputed interest	5
Present value of lease liabilities	$	85

Consolidation of Variable Interest Entities	6 Months Ended
Consolidation of Variable Interest Entities	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation of Variable Interest Entities	CONSOLIDATION OF VARIABLE INTEREST ENTITIES Consolidated loss in statement of operations Included within the Company’s net loss from discontinued operations, net of tax for the three and six months ended June 30, 2019 are the activities of real estate entities that were determined to be VIEs. These entities have been established to own and operate real estate property and were deemed VIEs primarily based on the fact that the equity investment at risk is not sufficient to permit the entities to finance their activities without additional financial support. The Company determined that it was the primary beneficiary of these VIEs as a result of the Company’s majority voting rights and complete operational control of these entities. Prior to April 30, 2019, the Company evaluated Investors X and determined that the equity investment at risk is not sufficient to permit the entity to finance its activities without additional financial support and the Company was the primary beneficiary of the VIE as a result of its complete operational control of the activities that most significantly impact the economic performance and its obligation to absorb losses or receive benefits. As a result of the April 30, 2019 Master Transfer Agreement (“MTA”) entered into between the Company and CDS, the Company determined that Investors X was considered held for sale effective April 30, 2019 and Investors X activities were reclassified to discontinued operations in the accompanying Consolidated Financial Statements.

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Redeemable Series C Preferred Stock
Preferred Stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, shares authorized	20,000,000	20,000,000
Preferred Stock, shares issued	3,440,690	3,440,690
Preferred Stock, shares outstanding	3,440,690	3,440,690
Preferred Stock, liquidation value	$ 17,203	$ 17,203
Class A
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	59,779,750	59,779,750
Common stock, shares issued	7,941,776	7,849,756
Common stock, shares outstanding	7,856,206	7,764,186
Treasury stock, shares	85,570	85,570
Class B
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	220,250	220,250
Common stock, shares issued	220,250	220,250
Common stock, shares outstanding	220,250	220,250

Organization and Basis of Presentation	6 Months Ended
Organization and Basis of Presentation	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	ORGANIZATION AND BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements of Comstock Holding Companies, Inc. and subsidiaries (“Comstock”, “CHCI” or the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X and other applicable rules and regulations of the Securities and Exchange Commission (“SEC”). Such financial statements do not include all of the disclosures required by GAAP for complete financial statements. In our opinion, all adjustments, consisting only of normal recurring adjustments, considered necessary for a fair presentation have been included in the accompanying consolidated financial statements. The Company has evaluated subsequent events through the date these consolidated financial statements were issued and has included all necessary adjustments and disclosures. For further information and a discussion of our significant accounting policies, other than discussed below, refer to our audited consolidated financial statements in our Annual Report on Form 10-K for the fiscal year ended December 31, 2019. Comstock Holding Companies, Inc., incorporated in 2004 as a Delaware corporation, is a multi-faceted asset management and services company primarily focused in the Washington, D.C. Metropolitan Statistical Area. In 2018, the Company made a strategic decision to transform its operating platform from being primarily focused on developing on-balance sheet, for-sale, homebuilding projects to being focused on commercial and residential asset management and real estate related services. On April 30, 2019, the Company announced the exit from the homebuilding business. The Company now operates through five subsidiaries – CDS Asset Management, LC (“CAM”), Comstock Residential Management, LC, Comstock Commercial Management, LC, Park X Management, LC and Comstock Environmental Services, LLC (“CES”). The Company’s homebuilding operations are presented in Discontinued Operations (see Note 19 – Discontinued Operations). References in these Consolidated Financial Statements to “Comstock,” “Company”, “we,” “our” and “us” refer to Comstock Holding Companies, Inc. together in each case with our subsidiaries unless the context suggests otherwise. The Company’s Class A common stock is traded on the NASDAQ Capital Market under the symbol “CHCI”. Throughout this quarterly report on Form 10-Q, amounts are in thousands, except per share data, number of stock options, number of stock awards, or as otherwise noted. The Consolidated Balance Sheet as of December 31, 2019 was derived from the audited financial statements contained in the 2019 Form 10-K. For the three and six months ended June 30, 2020 and 2019, comprehensive income (loss) equaled net income (loss); therefore, a separate statement of comprehensive income (loss) is not included in the accompanying consolidated financial statements. Recent Developments On July 30, 2020, the Company retired an unsecured seller-financed promissory note with an outstanding balance of $595 thousand. The Company received a $50 thousand discount to retire the note prior to maturity. The gain on extinguishment will be reflected in the Company's third quarter results. See Note 8 - Debt and Note 20 - Subsequent Events for more information. Use of Estimates Our condensed consolidated financial statements have been prepared in accordance with GAAP. The preparation of these consolidated financial statements requires us to make estimates and judgments that affect the reported amounts for the reporting periods. We base these estimates and judgments on historical experience and on various other factors that we believe to be reasonable under the circumstances. We evaluate these estimates and judgments on an ongoing basis. Actual results may differ from those estimates under different assumptions or conditions. Material estimates are utilized in the valuation of deferred tax assets, analysis of goodwill impairment, valuation of equity-based compensation, valuation of preferred stock issuances, capitalization of costs, consolidation of variable interest entities and fair value of financial instruments (including the fair value of our equity method investments). Recently Adopted Accounting Standards In August 2018, the Financial Accounting Standards Board ("FASB") issued ASU 2018-13, “Fair Value Measurement (Topic 820) – Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement” (“ASU 2018-13”), which removes, adds and modifies certain disclosure requirements for fair value measurements in Topic 820. ASU 2018-13 removes the following disclosure requirements: (i) the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy and (ii) the entity’s valuation processes for Level 3 fair value measurements. ASU 2018-13 adds the following disclosure requirements: (i) provide information about the measurement uncertainty of Level 3 fair value measurements as of the reporting date rather than a point in the future, (ii) disclose changes in unrealized gains and losses related to Level 3 measurements for the period included in other comprehensive income, and (iii) disclose for Level 3 measurements the range and weighted average of the significant unobservable inputs and the way it is calculated. ASU 2018-13 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted. The Company adopted ASU 2018-13 prospectively as of January 1, 2020. The adoption did not have a material impact on our Consolidated Financial Statements. Recently Issued Accounting Standards In June 2016, the FASB issued ASU No. 2016-13, "Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments", which modifies how companies recognize expected credit losses on financial instruments and other commitments to extend credit held by an entity at each reporting date. Existing GAAP requires an “incurred loss” methodology whereby companies are prohibited from recording an expected loss until it is probable that the loss has been incurred. ASU 2016-13 requires companies to use a methodology that reflects current expected credit losses (“CECL”) and requires consideration of a broad range of reasonable and supportable information to record and report credit loss estimates, even when the CECL is remote. Companies will be required to record the allowance for credit losses and deduct that amount from the basis of the asset. The guidance is effective for the Company for financial statement periods beginning after December 15, 2022, although early adoption is permitted. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements and related disclosures In December 2019, the FASB issued ASU 2019-12, "Income Taxes (Topic 740), Simplifying the Accounting for Income Taxes", which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. ASU 2019-12 will be effective for public business entities for annual reporting periods beginning after December 15, 2020, and interim periods within those periods. Early adoption is permitted. We do not expect the adoption of this pronouncement to have a material impact on our consolidated financial statements. We assessed other accounting pronouncements issued or effective during the three and six months ended June 30, 2020 and deemed they were either not applicable to us or are not anticipated to have a material effect on our consolidated financial statements. Other standards previously issued and adopted by the Company have been disclosed in previous filings.

Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2020

Schedule of Revenue Earned From Related Parties

The following table details the revenue earned from related parties.


	Three Months Ended June 30,						Six Months Ended June 30,
	2020		2019		2020		2019
Revenue by customer
Related party	$	4,589	$	4,699	$	10,073	$	8,796
Commercial	1,875		638		3,357		1,423
Total revenue	$	6,464	$	5,337	$	13,430	$	10,219

Discontinued Operations

6 Months Ended

Jun. 30, 2020

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

DISCONTINUED OPERATIONS

On April 30, 2019, the Company entered into a the MTA with CDS, an entity wholly owned by Christopher Clemente, the Chief Executive Officer of the Company, and FR54, LC (“FR54”), an entity also controlled by Mr. Clemente, that sets forth certain transactions to complete the Company’s previously announced exit from the homebuilding and land development business in favor of a migration to an asset management model. Refer to Note 14 – Consolidation of Variable Interest Entities for further discussion regarding the accounting related to discontinued operations.

The Company did not carry any assets or liabilities from discontinued operations on the consolidated balance sheet as of June 30, 2020 and December 31, 2019.

The operating results of the discontinued operations that are reflected on the consolidated statement of operations within the net income (loss) from discontinued operations are as follows:


	Three Months Ended June 30, 2019		Six Months Ended June 30, 2019
Revenues
Revenue—homebuilding	$	6,845	$	13,614
Total revenue	6,845		13,614
Expenses
Cost of sales—homebuilding	6,898		13,620
Sales and marketing	67		181
General and administrative	19		20
Operating (loss)	(139)		(207)
Income tax expense	7		10
Net (loss) from discontinued operations	(146)		(217)
Net income attributable to non-controlling interests	13		313
Net (loss) attributable to Comstock Holding Companies, Inc.	$	(159)	$	(530)

Debt (Tables)

6 Months Ended

Jun. 30, 2020

Debt Disclosure [Abstract]

Summary of Notes Payable

As of June 30, 2020, notes payable consisted of the following:


	June 30, 2020		December 31, 2019
Secured financing	$	—	$	694
Notes payable- due to affiliates, unsecured, net of $27 thousand discount and unamortized deferred financing charges as of December 31, 2019	5,519		5,706
Unsecured financing	632		595
Total notes payable	$	6,151	$	6,995

Net Maturities and/or Curtailment Obligations of All Borrowings

As of June 30, 2020, net maturities and/or curtailment obligations of all borrowings are as follows:


2020	$	82
2021	55
2022	495
2023	5,519
Total	$	6,151

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
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-Paragraph 1
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-Section 45
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 235
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 505
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-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

Fair Value Disclosures

6 Months Ended

Jun. 30, 2020

Fair Value Disclosures [Abstract]

Fair Value Disclosures

FAIR VALUE DISCLOSURESThe carrying amounts reported in the consolidated balance sheets for cash equivalents, accounts receivable, and accounts payable are reasonable estimates of their fair values based on their short maturities. The fair value of fixed and floating rate debt is based on unobservable market rates (Level 3 inputs). The fair value of the fixed and floating rate debt was estimated using a discounted cash flow analysis on the blended borrower rates currently available to the Company for loans with similar terms. The following table summarizes the carrying amount and the corresponding fair value of fixed and floating rate debt.


	June 30, 2020		December 31, 2019
Carrying amount	$	6,151	$	6,995
Fair value	$	5,717	$	6,820

Fair value estimates are made at a specific point in time, based on relevant market information about the financial instruments. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates.

Investments in Real Estate Ventures at Fair Value

We report our two investments in real estate ventures at fair value. For such investments, we increase or decrease our investment each reporting period by the change in the fair value and we report these fair value adjustments in the Consolidated Statements of Operations.

For our investments in real estate ventures at fair value, we estimate the fair value using the level 3 Income Approach or a sales comparable approach to determine a fair value. Critical inputs to fair value estimates include various level 3 inputs such as valuations of the underlying real estate assets and borrowings, which incorporate investment-specific assumptions such as discount rates, capitalization rates, rental and expense growth rates, and asset-specific market borrowing rates. As of June 30, 2020 and December 31, 2019, investments in the real estate ventures at fair value were approximately $7.6 million and $8.4 million, respectively.

Non-Recurring Fair Value Measurements

The Company may also value its non-financial assets and liabilities, including items such as long-lived assets, at fair value on a non-recurring basis if it is determined that impairment has occurred. Such fair value measurements use significant unobservable inputs and are classified as Level 3.

- Definition

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.

+ References + Details

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTSOn July 30, 2020, the Company retired the unsecured seller-financed promissory note with an outstanding balance of $595 thousand. This financing carried an annual interest rate of LIBOR plus 3% and had a maturity date of July 17, 2022. In exchange for early retirement of the seller-financed promissory note, the Company received a discount on debt extinguishment of $50 thousand.

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Litigation Currently, we are not subject to any material legal proceedings. From time to time, we are named as a defendant in legal actions arising from our normal business activities. Although we cannot accurately predict the amount of our liability, if any, that could arise with respect to legal actions pending against us, we do not believe it is reasonably possible that such liability will have a material adverse effect on our financial position, operating results and cash flows. We believe that we have obtained adequate insurance coverage, rights to indemnification, or where appropriate, have established appropriate reserves in connection with any such legal proceedings.

Unconsolidated Joint Venture

6 Months Ended

Jun. 30, 2020

Equity Method Investments and Joint Ventures [Abstract]

Unconsolidated Joint Venture

UNCONSOLIDATED JOINT VENTURE

The Company accounts for its interest in its title insurance joint venture using the equity method of accounting and adjusts the carrying value for its proportionate share of earnings, losses and distributions. The investment in the unconsolidated joint venture was $32 thousand and $125 thousand as of June 30, 2020 and December 31, 2019, respectively, and is included within ‘Prepaid and other assets, net’ in the accompanying Consolidated Balance Sheets.

The Company’s share of earnings for the three and six months ended June 30, 2020 from this unconsolidated joint venture of $18 thousand and $15 thousand, respectively, is included in ‘Other income, net’ in the accompanying Consolidated Statement of Operations. During the six months ended June 30, 2020, the Company collected and recorded distributions of $108 thousand from this joint venture as a return on investment. There were no distributions recorded during the three months ended June 30, 2020.

The Company’s share of earnings for the three and six months ended June 30, 2019 from this unconsolidated joint venture of $10 thousand and $68 thousand, respectively, is included in ‘Other income, net’ in the accompanying Consolidated Statement of Operations. During the three and six months ended June 30, 2019, the Company collected and recorded distributions of 56 thousand and 114 thousand, respectively, from this joint venture as a return on investment.

Summarized financial information for the unconsolidated joint venture is as follows:


	Three Months Ended June 30,						Six Months Ended June 30,
	2020		2019		2020		2019
Statement of Operations:
Total net revenue	$	64	$	48	$	95	$	196
Total expenses	29		28		66		61
Net income	$	35	$	20	$	29	$	135
Comstock Holding Companies, Inc. share of net income	$	18	$	10	$	15	$	68

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenues
Revenue	$ 6,464	$ 5,337	$ 13,430	$ 10,219
Expenses
General and administrative	634	477	1,232	781
Selling and Marketing	216	0	380	0
Operating income	1,299	11	1,490	428
Other income, net	28	27	37	84
Interest expense	(93)	(116)	(257)	(134)
Income (loss) before income tax expense	1,234	(78)	1,270	378
Income tax expense	13	0	14	0
Loss on equity method investments carried at fair value	(41)	0	(88)	0
Net income (loss) from continuing operations	1,180	(78)	1,168	378
Net loss from discontinued operations, net of tax	0	(159)	0	(530)
Net income (loss)	$ 1,180	$ (237)	$ 1,168	$ (152)
Income (loss) per share from continuing operations
Basic net income (loss) per share (in USD per share)	$ 0.15	$ (0.01)	$ 0.15	$ 0.07
Diluted net income (loss) per share (in USD per share)	0.14	(0.01)	0.14	0.07
Loss per share from discontinued operations
Basic net loss per share (in USD per share)	0	(0.02)	0	(0.10)
Diluted net loss per share (in USD per share)	$ 0	$ (0.02)	$ 0	$ (0.10)
Basic weighted average shares outstanding (in shares)	8,056	6,634	8,030	5,242
Continuing Operations
Loss per share from discontinued operations
Diluted weighted average shares outstanding (in shares)	8,348	6,634	8,294	5,420
Discontinued Operations
Loss per share from discontinued operations
Diluted weighted average shares outstanding (in shares)	0	6,634	0	5,242
Asset Management
Revenues
Revenue	$ 4,140	$ 4,439	$ 9,575	$ 8,593
Expenses
Direct costs	3,217	3,940	7,849	7,607
Real Estate Services
Revenues
Revenue	2,324	898	3,855	1,626
Expenses
Direct costs	$ 1,098	$ 909	$ 2,479	$ 1,403

Debt - Additional Information (Detail)				3 Months Ended		6 Months Ended		12 Months Ended
Debt - Additional Information (Detail)	Mar. 19, 2020 USD ($)	May 23, 2018 USD ($) $ / shares shares	Oct. 17, 2014 USD ($)	Jun. 30, 2020 USD ($) $ / shares	Jun. 30, 2019 USD ($)	Jun. 30, 2020 USD ($) Promissory_Notes $ / shares	Jun. 30, 2019 USD ($)	Dec. 31, 2019 USD ($) SecurityLoan Promissory_Notes $ / shares	Mar. 27, 2020 USD ($)	Dec. 18, 2014 USD ($)
Line of Credit Facility [Line Items]
Debt outstanding balance				$ 6,151,000		$ 6,151,000
Secured loan due on fourth anniversary				50,000		50,000
Due to affiliate				$ 5,519,000		$ 5,519,000		$ 5,706,000
Redeemable Series C Preferred Stock
Line of Credit Facility [Line Items]
Preferred stock par value (in dollars per share) \| $ / shares				$ 0.01		$ 0.01		$ 0.01
Comstock Growth Fund
Line of Credit Facility [Line Items]
Interest payments				$ 100,000	$ 100,000	$ 300,000	$ 200,000
CDS \| Revolving Capital Line of Credit Agreement \| Secured Financing
Line of Credit Facility [Line Items]
Debt instrument term (in years)	5 years
Maximum borrowing capacity	$ 10,000,000.0
Debt instrument maturity date from initial date	12 months
Capital line of credit borrowed									$ 5,500,000
WSJ Prime Rate \| Revolving Capital Line of Credit Agreement
Line of Credit Facility [Line Items]
Debt instrument spread variable rate	1.00%
Unsecured Seller-financed Promissory Note
Line of Credit Facility [Line Items]
Number of unsecured seller-financed promissory note outstanding \| Promissory_Notes						1		1
Debt outstanding balance				595,000		$ 595,000		$ 595,000
Secured loan due on third anniversary				50,000		$ 50,000
Interest rate for period						3.60%		5.00%
Debt instrument term (in years)						1 year
Debt instrument, balance amount				$ 37,000		$ 37,000
Unsecured Seller-financed Promissory Note \| LIBOR Rate
Line of Credit Facility [Line Items]
Debt instrument spread variable rate						3.00%
Secured Financing
Line of Credit Facility [Line Items]
Number of secured loans \| SecurityLoan								2
Fixed interest rate				6.50%		6.50%
Secured Loan One
Line of Credit Facility [Line Items]
Outstanding secured debt								$ 667,000
Secured Loan Two
Line of Credit Facility [Line Items]
Outstanding secured debt								27,000
Unsecured Notes Payable to Affiliate \| Comstock Growth Fund
Line of Credit Facility [Line Items]
Due to affiliate								$ 5,700,000
Unsecured Notes Payable to Affiliate \| Comstock Growth Fund \| Membership Exchange Agreement
Line of Credit Facility [Line Items]
Repayments of debt				$ 5,700,000
Notes Payable, Other Payables \| Membership Exchange Agreement
Line of Credit Facility [Line Items]
Principal payments to CGF					0		0
Notes Payable, Other Payables \| Revolving Capital Line of Credit Agreement
Line of Credit Facility [Line Items]
Principal payments to CGF				$ 0	$ 0	$ 0	$ 0
Notes Payable, Other Payables \| Comstock Growth Fund
Line of Credit Facility [Line Items]
Debt instrument term (in years)			3 years
Debt instrument, initial principal amount			$ 10,000,000.0
Maximum borrowing capacity			$ 20,000,000.0							$ 25,000,000
Notes Payable, Other Payables \| Comstock Growth Fund \| Membership Exchange Agreement
Line of Credit Facility [Line Items]
Percentage of membership interest		91.50%
Debt instrument reduction		$ 5,700,000
Debt instrument fixed interest rate (in percentage)		10.00%
Due to affiliate		$ 7,700,000
Notes Payable, Other Payables \| Comstock Growth Fund \| Membership Exchange Agreement \| Series C Non-Convertible Preferred Stock
Line of Credit Facility [Line Items]
Convertible preferred shares issued upon conversion (in shares) \| shares		1,482,300
Preferred stock par value (in dollars per share) \| $ / shares		$ 0.01
Notes Payable, Other Payables \| Comstock Growth Fund \| Membership Exchange Agreement \| Redeemable Series C Preferred Stock
Line of Credit Facility [Line Items]
Preferred stock liquidation value (in dollars per share) \| $ / shares		$ 5.00

Discontinued Operations - Summary of Operating Results of Discontinued Operations Reflected on Consolidated Statement of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenues
Total revenue		$ 6,845		$ 13,614
Expenses
Sales and marketing		67		181
General and administrative		19		20
Operating (loss)		(139)		(207)
Income tax expense		7		10
Net (loss) from discontinued operations		(146)		(217)
Net income attributable to non-controlling interests		13		313
Net (loss) attributable to Comstock Holding Companies, Inc.	$ 0	(159)	$ 0	(530)
Homebuilding
Revenues
Total revenue		6,845		13,614
Expenses
Cost of sales—homebuilding		$ 6,898		$ 13,620

Unconsolidated Joint Venture - Summarized Financial Information for Unconsolidated Joint Venture (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement of Operations:
Income (loss) before income tax expense	$ 1,234	$ (78)	$ 1,270	$ 378
Comstock Holding Companies, Inc. share of net income			(93)	(47)
Title Insurance Joint Venture
Statement of Operations:
Comstock Holding Companies, Inc. share of net income	18	10	15	68
Title Insurance Joint Venture
Statement of Operations:
Total net revenue	64	48	95	196
Total expenses	29	28	66	61
Income (loss) before income tax expense	$ 35	$ 20	$ 29	$ 135

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 22
-Subparagraph (a)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227

+ Details

Income (Loss) Per Share

6 Months Ended

Jun. 30, 2020

Earnings Per Share [Abstract]

Income (Loss) Per Share

INCOME (LOSS) PER SHARE

The weighted average shares and share equivalents used to calculate basic and diluted (loss) income from continuing operations for the three and six months ended June 30, 2020 and 2019, and discontinued operations per share for the three and six months ended June 30, 2019, are presented in the accompanying consolidated statements of operations. Restricted stock awards, stock options and warrants for the three and six months ended June 30, 2020 and 2019 are included in the diluted income (loss) per share calculation using the treasury stock method and average market prices during the periods, unless their inclusion would be anti-dilutive.

The following share equivalents have been excluded from the continuing operations dilutive share computation for the three and six months ended June 30, 2020 and 2019 as their inclusion would be anti-dilutive.


	Three Months Ended June 30,			Six Months Ended June 30,
	2020	2019	2020	2019
Restricted stock awards	2	135	3	—
Stock options	193	280	209	232
Warrants	657	620	688	558
	852	1,035	900	790

The following share equivalents have been excluded from the discontinued operations dilutive share computation for the three and six months ended June 30, 2019 as their inclusion would be anti-dilutive.


	Three Months Ended June 30,			Six Months Ended June 30,
	2020	2019	2020	2019
Restricted stock awards	—	135	—	153
Stock options	—	297	—	258
Warrants	—	620	—	558
	—	1,052	—	969

Paycheck Protection Plan Loan - Schedule of Balance and Activities Related to PPP Loan (Details) - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	Apr. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Unusual or Infrequent Item, or Both [Line Items]
PPP loan balance		$ 6,151	$ 6,995
Paycheck Protection Program, CARES Act
Unusual or Infrequent Item, or Both [Line Items]
PPP loan proceeds	$ 1,954
Qualified expenses eligible for forgiveness		(1,954)
PPP loan balance		$ 0

Revision of Prior Period Financial Statements (Tables)

6 Months Ended

Jun. 30, 2020

Accounting Changes and Error Corrections [Abstract]

Schedule of Financial Statement Line Item Correction of the Amounts Previously Reported to the Revised Amounts

All financial statements and footnotes presented herein have been adjusted to reflect the revisions below.


	For the three months ended June 30, 2019										For the six months ended June 30, 2019
	As previously reported		Adjustment		As adjusted		As previously reported		Adjustment		As adjusted
Revenue—asset management	$	4,024	$	415	$	4,439	$	7,885	$	708	$	8,593
Direct costs—asset management	3,514		426		3,940		6,831		776		7,607
Interest (expense)	(132)		16		(116)		(166)		32		(134)
Other income, net	16		11		27		16		68		84
Net income (loss)	(253)		16		(237)		(184)		32		(152)
Additional paid-in capital	197,333		1,025		198,358		197,333		1,025		198,358
Accumulated deficit	(194,503)		(1,740)		(196,243)		(194,503)		(1,740)		(196,243)
Total equity	7,013		(715)		6,298		7,013		(715)		6,298

Trade Receivables & Trade Receivables - Related Parties	6 Months Ended
Trade Receivables & Trade Receivables - Related Parties	Jun. 30, 2020
Accounts Receivable, after Allowance for Credit Loss, Current [Abstract]
Trade Receivables & Trade Receivables - Related Parties	TRADE RECEIVABLES & TRADE RECEIVABLES – RELATED PARTIES Trade receivables include amounts due from real estate services, asset management and commercial development. The Company records an allowance for doubtful accounts based on historical collection experience and the aging of receivables. As of June 30, 2020, the allowance for doubtful accounts was de minimis based on the Company’s historical collection experience for receivables older than 90 days along with an analysis of collections received after the filing date. As of June 30, 2020 and December 31, 2019, the Company had $3.0 million and $3.6 million, respectively, of receivables from related parties, primarily related to the 2019 AMA, as defined in Note 15. The Company does not record an allowance for doubtful accounts related to receivables from related parties. This is due to the related party nature of the receivables along with the collection history.

Goodwill & Intangibles

6 Months Ended

Jun. 30, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill & Intangibles

GOODWILL & INTANGIBLES

Goodwill represents the excess of the aggregate purchase price over the fair value of the net assets acquired in a business acquisition. Following an acquisition, we perform an analysis to value the acquired company’s tangible and identifiable intangible assets and liabilities. With respect to identifiable intangible assets, we consider backlog, non-compete agreements, client relationships, trade names, patents and other assets. We amortize our intangible assets based on the period over which the contractual or economic benefits of the intangible assets are expected to be realized. We assess the recoverability of the unamortized balance of our intangible assets when indicators of impairment are present based on expected future profitability and undiscounted expected cash flows and their contribution to our overall operations. Should the review indicate that the carrying value is not fully recoverable, the excess of the carrying value over the fair value of the intangible assets would be recognized as an impairment loss. As of the acquisition date, goodwill consisted primarily of synergies resulting from the combination, expected expanded opportunities for growth and production, and savings in corporate overhead costs.

We perform our annual goodwill impairment review during our fourth quarter as of October 1. In addition, we regularly evaluate whether events and circumstances have occurred that may indicate a potential change in recoverability of goodwill. We perform interim goodwill impairment reviews between our annual reviews if certain events and circumstances have occurred, including a deterioration in general economic conditions, an increased competitive environment, a change in management, key personnel, strategy or customers, significant or unusual changes in market capitalization, negative or declining cash flows, or a decline in actual or planned revenue or earnings compared with actual and projected results of relevant prior

periods. During the three months ended March 31, 2020 we considered the impact of the coronavirus ("COVID-19") pandemic and the resulting economic impact a triggering event and performed a goodwill impairment review. There were no events indicating a potential change in recoverability of goodwill during the three months ended June 30, 2020.

When assessing goodwill for impairment, the Company may first assess qualitative factors to evaluate whether it is more likely than not that the fair value of a reporting unit is less than it's carrying amount or elect to bypass such assessment. If it is determined that it is more likely than not that the fair value of a reporting unit is less than it’s carrying value, or the Company elects to bypass such assessment, the Company then determines the fair value of each reporting unit. The estimate of the fair value of each reporting unit is based on a projected discounted cash flow model that includes significant assumptions and estimates, including the Company's discount rate, growth rate and future financial performance as well as a market multiple model based upon similar transactions in the market. Assumptions about the discount rate are based on a weighted average cost of capital built up from various interest rate components applicable to the Company. Assumptions about the growth rate and future financial performance of a reporting unit are based on the Company's forecasts, business plans, economic projections and anticipated future cash flows. Market multiples are derived from recent transactions among businesses of a similar size and industry. The fair value of each reporting unit is compared to the carrying amount of the reporting unit. If the carrying value of the reporting unit exceeds the fair value, then an impairment loss is recognized for the difference. For the three months ended March 31, 2020 the Company determined that there was no impairment to goodwill. As of June 30, 2020 and December 31, 2019, the balance of goodwill was $1.7 million. This goodwill is reflected within our Real Estate Services segment.

Intangible assets include customer relationships which have an amortization period of four years. During the three and six months ended June 30, 2020, $17 thousand and $33 thousand of intangible asset amortization was recorded in ‘General and administrative’ expense on the Consolidated Statements of Operations, respectively.


	June 30, 2020		December 31, 2019
Intangibles	$	268	$	268
Less: accumulated amortization	(198)		(165)
	$	70	$	103

As of June 30, 2020, the future estimated amortization expense related to these intangible assets was:


	Amortization Expense
2020 (6 months ended December 31, 2020)	$	34
2021	36
Total	$	70

Paycheck Protection Plan Loan (Details) - Paycheck Protection Program, CARES Act - USD ($)	1 Months Ended
	Aug. 31, 2021	Apr. 30, 2020
Unusual or Infrequent Item, or Both [Line Items]
PPP loan proceeds, CARES Act		$ 1,954,000
Forecast
Unusual or Infrequent Item, or Both [Line Items]
Principal and Interest payments, CARES Act	$ 82,671

Equity Method Investments in Real Estate Ventures at Fair Value - Additional Information (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Dec. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Fair value of equity method investment		$ 7,616		$ 7,616		$ 8,421
Distributions				(717)	$ 0
Change in fair value of equity method investment		41	$ 0	88	$ 0
Level 3
Schedule of Equity Method Investments [Line Items]
Fair value of equity method investment		7,616		7,616		8,421
Distributions				(717)
Change in fair value of equity method investment				(88)
Investors X
Schedule of Equity Method Investments [Line Items]
Fair value of equity method investment		6,400		6,400		7,200
Distributions		(144)		(514)
Change in fair value of equity method investment		(73)		(42)
The Hartford
Schedule of Equity Method Investments [Line Items]
Fair value of equity method investment		1,200		1,200		$ 1,200
Distributions		(59)		(59)
Change in fair value of equity method investment		$ 27		$ 27
Percentage of ownership interest	2.50%
Equity method investment cost	$ 1,200

Equity Method Investments in Real Estate Ventures at Fair Value (Tables)

6 Months Ended

Jun. 30, 2020

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Investments in Real Estate Ventures

The table below shows the change in the Company’s investments in real estate ventures reported at fair value.


	Six Months Ended June 30, 2020
Fair value of investments as of December 31, 2019	$	8,421
Distributions	(717)
Change in fair value	(88)
Fair value of investments as of June 30, 2020	$	7,616

Schedule of Summarized Financial Information for Equity Investments

Summarized Financial Information for Investors X


	Three Months Ended June 30,		Six Months Ended June 30,
	2020		2020
Statement of Operations:
Total revenue	$	3,678	$	7,198
Direct costs	3,220		6,262
Net income	$	458	$	936
Comstock Holding Companies, Inc. share of net income	$	458	$	936

Summarized Financial Information for the Hartford


	Three Months Ended June 30,		Six Months Ended June 30,
	2020		2020
Statement of Operations:
Total revenue	$	2,498	$	4,058
Direct costs	753		1,152
Other costs	2,339		3,891
Net income	$	(594)	$	(985)
Comstock Holding Companies, Inc. share of net income	$	(15)	$	(25)

Debt - Net Maturities and/or Curtailment Obligations of All Borrowings (Detail) $ in Thousands	Jun. 30, 2020 USD ($)
Debt Disclosure [Abstract]
2020	$ 82
2021	55
2022	495
2023	5,519
Total	$ 6,151

Organization and Basis of Presentation (Policies)	6 Months Ended
Organization and Basis of Presentation (Policies)	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Developments	Recent Developments On July 30, 2020, the Company retired an unsecured seller-financed promissory note with an outstanding balance of $595 thousand. The Company received a $50 thousand discount to retire the note prior to maturity. The gain on extinguishment will be reflected in the Company's third quarter results. See Note 8 - Debt and Note 20 - Subsequent Events for more information.
Use of Estimates	Use of Estimates Our condensed consolidated financial statements have been prepared in accordance with GAAP. The preparation of these consolidated financial statements requires us to make estimates and judgments that affect the reported amounts for the reporting periods. We base these estimates and judgments on historical experience and on various other factors that we believe to be reasonable under the circumstances. We evaluate these estimates and judgments on an ongoing basis. Actual results may differ from those estimates under different assumptions or conditions. Material estimates are utilized in the valuation of deferred tax assets, analysis of goodwill impairment, valuation of equity-based compensation, valuation of preferred stock issuances, capitalization of costs, consolidation of variable interest entities and fair value of financial instruments (including the fair value of our equity method investments).
Recently Adopted and Issued Accounting Standards	Recently Adopted Accounting Standards In August 2018, the Financial Accounting Standards Board ("FASB") issued ASU 2018-13, “Fair Value Measurement (Topic 820) – Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement” (“ASU 2018-13”), which removes, adds and modifies certain disclosure requirements for fair value measurements in Topic 820. ASU 2018-13 removes the following disclosure requirements: (i) the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy and (ii) the entity’s valuation processes for Level 3 fair value measurements. ASU 2018-13 adds the following disclosure requirements: (i) provide information about the measurement uncertainty of Level 3 fair value measurements as of the reporting date rather than a point in the future, (ii) disclose changes in unrealized gains and losses related to Level 3 measurements for the period included in other comprehensive income, and (iii) disclose for Level 3 measurements the range and weighted average of the significant unobservable inputs and the way it is calculated. ASU 2018-13 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted. The Company adopted ASU 2018-13 prospectively as of January 1, 2020. The adoption did not have a material impact on our Consolidated Financial Statements. Recently Issued Accounting Standards In June 2016, the FASB issued ASU No. 2016-13, "Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments", which modifies how companies recognize expected credit losses on financial instruments and other commitments to extend credit held by an entity at each reporting date. Existing GAAP requires an “incurred loss” methodology whereby companies are prohibited from recording an expected loss until it is probable that the loss has been incurred. ASU 2016-13 requires companies to use a methodology that reflects current expected credit losses (“CECL”) and requires consideration of a broad range of reasonable and supportable information to record and report credit loss estimates, even when the CECL is remote. Companies will be required to record the allowance for credit losses and deduct that amount from the basis of the asset. The guidance is effective for the Company for financial statement periods beginning after December 15, 2022, although early adoption is permitted. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements and related disclosures In December 2019, the FASB issued ASU 2019-12, "Income Taxes (Topic 740), Simplifying the Accounting for Income Taxes", which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. ASU 2019-12 will be effective for public business entities for annual reporting periods beginning after December 15, 2020, and interim periods within those periods. Early adoption is permitted. We do not expect the adoption of this pronouncement to have a material impact on our consolidated financial statements. We assessed other accounting pronouncements issued or effective during the three and six months ended June 30, 2020 and deemed they were either not applicable to us or are not anticipated to have a material effect on our consolidated financial statements. Other standards previously issued and adopted by the Company have been disclosed in previous filings.

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities:
Net income	$ 1,168	$ 378
Adjustment to reconcile net (loss) income from continuing operations to net cash (used in) provided by operating activities
Amortization of loan discount, loan commitment and deferred financing fees	27	(25)
Amortization and depreciation expense	125	62
Earnings from unconsolidated joint venture, net of distributions	93	47
Stock compensation	417	211
Change in fair value of equity method investment	88	0
Distributions from equity method investments carried at fair value	717	0
Changes in operating assets and liabilities:
Trade receivables - related party	649	711
Trade receivables	(41)	0
Accrued personnel costs	(2,250)	(400)
Prepaid and other assets	(167)	(8)
Accrued interest	19	0
Accrued liabilities	437	(1,645)
Accounts payable	(632)	64
Lease liabilities	6	0
Net cash provided by operating activities of discontinued operations	0	1,569
Net Cash Provided by (Used in) Operating Activities, Total	656	964
Cash flows from investing activities:
Purchase of fixed assets	(73)	(62)
Principal received on note receivable	0	20
Net Cash Provided by (Used in) Investing Activities, Total	(73)	(42)
Cash flows from financing activities:
Proceeds from notes payable	5,554	6
Payments on notes payable	(6,444)	(119)
Taxes paid related to net share settlement of equity awards	(61)	(28)
Net cash used in financing activities	(951)	(141)
Net (decrease) increase in cash and cash equivalents	(368)	781
Cash and cash equivalents, beginning of period	3,511	854
Cash and cash equivalents, end of period	3,143	1,635
Supplemental cash flow information:
Interest paid	256	507
Supplemental disclosure for non-cash investing and financing activities:
Accrued liability settled through issuance of stock	$ 40	$ 71

Segment Disclosures (Tables)

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Segment Reporting Information


	Asset Management		Real Estate Services		Total
Three Months Ended June 30, 2020
Gross revenue	$	4,140	$	2,324	$	6,464
Gross profit	923		1,226		2,149
Net income	417		763		1,180
Total assets	13,627		4,518		18,145
Three Months Ended June 30, 2019
Gross revenue	$	4,439	$	898	$	5,337
Gross profit (loss)	499		(11)		488
Net income (loss)	275		(353)		(78)
Total assets	3,923		3,396		7,319
Six Months Ended June 30, 2020
Gross revenue	$	9,575	$	3,855	$	13,430
Gross profit	1,725		1,377		3,102
Net income	700		468		1,168
Total assets	13,627		4,518		18,145
Six Months Ended June 30, 2019
Gross revenue	$	8,593	$	1,626	$	10,219
Gross profit	986		223		1,209
Net income (loss)	717		(339)		378
Total assets	3,923		3,396		7,319

Revenue (Tables)

6 Months Ended

Jun. 30, 2020

Revenue from Contract with Customer [Abstract]

Summary of Sales from Contracts with Customers Disaggregated by Categories


	Three Months Ended June 30,						Six Months Ended June 30,
	2020		2019		2020		2019
Revenue by customer
Related party	$	4,589	$	4,699	$	10,073	$	8,796
Commercial	1,875		638		3,357		1,423
Total Revenue by customer	$	6,464	$	5,337	$	13,430	$	10,219

Revenue by contract type
Fixed-price	$	1,066	$	493	$	2,026	$	926
Cost-plus	3,654		3,332		7,088		7,110
Time and Material	1,744		1,512		4,316		2,183
Total Revenue by contract type	$	6,464	$	5,337	$	13,430	$	10,219

Organization and Basis of Presentation - Additional Information (Detail) - USD ($) $ in Thousands	Jul. 30, 2020	Jun. 30, 2020
Organization And Basis Of Presentation [Line Items]
Debt outstanding balance		$ 6,151
Unsecured Seller-financed Promissory Note \| Subsequent Events
Organization And Basis Of Presentation [Line Items]
Debt outstanding balance	$ 595
Discount from early retirement of debt	$ 50

Restricted Stock, Stock Options and Other Stock Plans - Summary of Consolidated Balance Sheets and Statements of Operations Line Items for Stock-Based Compensation (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share based compensation cost capitalized, expensed	$ 204	$ 122	$ 417	$ 206
Cost of sales - Real Estate Services
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share based compensation cost capitalized, expensed	0	27	0	38
Expense - General and administrative
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share based compensation cost capitalized, expensed	$ 204	$ 95	$ 417	$ 168

Restricted Stock, Stock Options and Other Stock Plans (Tables)

6 Months Ended

Jun. 30, 2020

Share-based Payment Arrangement [Abstract]

Summary of Consolidated Balance Sheets and Statements of Operations Line Items for Stock-Based Compensation

The following table reflects the statements of operations line items for stock-based compensation for the periods presented:


	Three Months Ended June 30,						Six Months Ended June 30,
	2020		2019		2020		2019
Cost of sales - Real Estate Services	$	—	$	27	$	—	$	38
Expense - General and administrative	204		95		417		168
	$	204	$	122	$	417	$	206

Goodwill & Intangibles - Summary of Future Estimated Amortization Expense (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
2020 (6 months ended December 31, 2020)	$ 34
2021	36
Total	$ 70	$ 103

Fair Value Disclosures - Summary of Carrying Amount and Fair Value of Fixed and Floating Rate Debt (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Fair Value, Option, Quantitative Disclosures [Line Items]
Carrying amount	$ 6,151	$ 6,995
Level 3
Fair Value, Option, Quantitative Disclosures [Line Items]
Carrying amount	6,151	6,995
Fair value	$ 5,717	$ 6,820

Equity Method Investments in Real Estate Ventures at Fair Value

6 Months Ended

Jun. 30, 2020

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investments in Real Estate Ventures at Fair Value

EQUITY METHOD INVESTMENTS IN REAL ESTATE VENTURES AT FAIR VALUE

Based upon elections made at the date of investment, the Company reports the equity method investments in real estate ventures at fair value. For such investments, the Company increases or decreases the investment each reporting period by the change in the fair value and the Company reports the fair value adjustments in the Consolidated Statement of Operations in the ‘loss on equity method investments carried at fair value’ line item. Changes in fair value of the Company's investment in Investors X (defined below) are impacted by distributions as the fair value is based on finite cash flows from the wind-down of that entity.

Fair value of equity method investments are classified as Level 3 of the fair value hierarchy. As of June 30, 2020 and December 31, 2019, the Company had equity method investments in real estate ventures at fair value of $7.6 million and $8.4 million, respectively. The table below shows the change in the Company’s investments in real estate ventures reported at fair value.


	Six Months Ended June 30, 2020
Fair value of investments as of December 31, 2019	$	8,421
Distributions	(717)
Change in fair value	(88)
Fair value of investments as of June 30, 2020	$	7,616

See Note 15 – Related Party Transactions for additional discussion of our investments in real estate ventures at fair value.

Investors X

The Company has elected to account for the equity method investment in Comstock Investors X, L.C. (“Investors X”), a Variable Interest Entity (“VIE”) that owns the Company’s residual homebuilding operations at fair value. Fair value is determined using a discounted cash flow model based on expected future cash flows for income and realization events of the underlying asset. Expected future cash flows includes contractually fixed revenues and expenses as well as estimates for future revenues and expenses where contracts do not currently exist. These estimates are based on prior experience as well as comparable, third party data.

As of June 30, 2020 and December 31, 2019, the fair value of the Company’s investment in Investors X is $6.4 million and $7.2 million, respectively. The Company received distributions of $144 thousand and $514 thousand during the three and six months ended June 30, 2020, respectively, and recognized a loss in fair value of $73 thousand and $42 thousand, respectively.

Summarized Financial Information for Investors X


	Three Months Ended June 30,		Six Months Ended June 30,
	2020		2020
Statement of Operations:
Total revenue	$	3,678	$	7,198
Direct costs	3,220		6,262
Net income	$	458	$	936
Comstock Holding Companies, Inc. share of net income	$	458	$	936

The Hartford

On December 30, 2019, the Company made an investment related to the purchase of a stabilized commercial office building located at 3101 Wilson Boulevard in the Clarendon area of Arlington County, Virginia (the “Hartford”). The Company will retain a 2.5% equity interest in the asset at a cost of approximately $1.2 million. The Company has elected to account for the equity method investment in the Hartford at fair value. Fair value is determined using an income approach and sales comparable approach models. As of June 30, 2020 and December 31, 2019, the fair value of the Company’s investment in the Hartford was $1.2 million. The fair value of the Hartford increased by $27 thousand during the three and six months ended June 30, 2020. The Company received distributions of $59 thousand during the three and six months ended June 30, 2020.

Summarized Financial Information for the Hartford


	Three Months Ended June 30,		Six Months Ended June 30,
	2020		2020
Statement of Operations:
Total revenue	$	2,498	$	4,058
Direct costs	753		1,152
Other costs	2,339		3,891
Net income	$	(594)	$	(985)
Comstock Holding Companies, Inc. share of net income	$	(15)	$	(25)

Income (Loss) Per Share (Tables)

6 Months Ended

Jun. 30, 2020

Continued Operations

Operating Activities [Line Items]

Summary of Shares Equivalents Excluded from Dilutive Share Computation


	Three Months Ended June 30,			Six Months Ended June 30,
	2020	2019	2020	2019
Restricted stock awards	2	135	3	—
Stock options	193	280	209	232
Warrants	657	620	688	558
	852	1,035	900	790

Discontinued Operations

Operating Activities [Line Items]

Summary of Shares Equivalents Excluded from Dilutive Share Computation


	Three Months Ended June 30,			Six Months Ended June 30,
	2020	2019	2020	2019
Restricted stock awards	—	135	—	153
Stock options	—	297	—	258
Warrants	—	620	—	558
	—	1,052	—	969

Related Party Transactions - Schedule of Revenue Earned From Related Parties (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Related Party Transaction [Line Items]
Total revenue	$ 6,464	$ 5,337	$ 13,430	$ 10,219
Related party
Related Party Transaction [Line Items]
Total revenue	4,589	4,699	10,073	8,796
Commercial
Related Party Transaction [Line Items]
Total revenue	$ 1,875	$ 638	$ 3,357	$ 1,423

- Definition

+ References

+ Details

Restricted Stock, Stock Options and Other Stock Plans - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average remaining contractual term of unexercised stock options (in years)			7 years
Unrecognized compensation cost related to stock options and restricted stock awards	$ 1.6		$ 1.6		$ 0.6
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued by the company (in shares)	0	20,000	0	114,431
Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued by the company (in shares)		184,463	630,352	242,251

Goodwill & Intangibles (Tables)

6 Months Ended

Jun. 30, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Goodwill & Intangible Assets


	June 30, 2020		December 31, 2019
Intangibles	$	268	$	268
Less: accumulated amortization	(198)		(165)
	$	70	$	103

Summary of Future Estimated Amortization Expense

As of June 30, 2020, the future estimated amortization expense related to these intangible assets was:


	Amortization Expense
2020 (6 months ended December 31, 2020)	$	34
2021	36
Total	$	70

Leases

6 Months Ended

Jun. 30, 2020

Leases [Abstract]

Leases

LEASES

On January 1, 2019, the Company adopted Accounting Standards Update (“ASU”) 2016-2, Leases, later codified as Accounting Standards Codification ("ASC") 842 ("ASC 842"), using the modified retrospective method.

The determination of whether an arrangement contains a lease and the classification of a lease, if applicable, is made at lease commencement, at which time the Company also measures and recognizes an ROU asset, representing the Company’s right to use the underlying asset, and a lease liability, representing the Company’s obligation to make lease payments under the terms of the arrangement. For the purposes of recognizing ROU assets and lease liabilities associated with the Company’s leases, the Company has elected the practical expedient to not recognize a ROU asset or lease liability for short-term leases, which are leases with a term of twelve months or less. The lease term is defined as the non-cancelable portion of the lease term plus any periods covered by an option to extend the lease if it is reasonably certain that the option will be exercised.

ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The rates implicit within the Company's leases are generally not determinable; therefore, the Company's incremental borrowing rate of 6.5%, at the time of adoption, was used to determine the present value of lease payments. The determination of the Company’s incremental borrowing rate requires judgment. The incremental borrowing rate is determined at lease commencement, or as of January 1, 2019 for operating leases in existence upon adoption of ASC 842.

The Company has operating leases for its office facilities as well as for office equipment. The Company's leases have remaining terms of less than one year to 3 years. The leases can contain various renewal and termination options. The period

which is subject to an option to extend the lease is included in the lease term if it is reasonably certain that the option will be exercised. The period which is subject to an option to terminate the lease is included if it is reasonably certain that the option will not be exercised. Lease costs related to the Company's operating leases are generally recognized as a single ratable lease cost over the lease term.

Maturities of lease liabilities as of June 30, 2020 are as follows:


	Operating Leases
2020 (6 months ended December 31)	$	27
2021	54
2022	9
Total lease payments	90
Less: imputed interest	5
Present value of lease liabilities	$	85

As of June 30, 2020, operating lease payments include $54 thousand related to options to extend lease terms that are reasonably certain of being exercised. The Company does not have any lease liabilities which have not yet commenced as of June 30, 2020.

Revision of Prior Period Financial Statements - Schedule of Financial Statement Line Item Correction of the Amounts Previously Reported to the Revised Amounts (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue	$ 6,464	$ 5,337	$ 13,430	$ 10,219
Interest (expense)	(93)	(116)	(257)	(134)
Other income, net	28	27	37	84
Net income (loss)	1,180	(237)	1,168	(152)
Additional paid-in capital	199,767	198,358	199,767	198,358		$ 199,372
Accumulated deficit	(194,030)	(196,243)	(194,030)	(196,243)		(195,198)
Total equity	9,921	6,298	9,921	$ 6,298	$ 8,547	$ 8,357	$ 6,298	$ 5,817
Error correction, type [Extensible List]				chci:IncorrectAccountingForDebtDiscountsAndReimbursementsOfSalaryRelatedCostsMember
As previously reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest (expense)		(132)		$ (166)
Other income, net		16		16
Net income (loss)		(253)		(184)
Additional paid-in capital		197,333		197,333
Accumulated deficit		(194,503)		(194,503)
Total equity		7,013		7,013
Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest (expense)		16		32
Other income, net		11		68
Net income (loss)		16		32
Additional paid-in capital		1,025		1,025
Accumulated deficit		(1,740)		(1,740)
Total equity		(715)		(715)
Asset Management
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue	4,140	4,439	9,575	8,593
Direct costs	$ 3,217	3,940	$ 7,849	7,607
Asset Management \| As previously reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue		4,024		7,885
Direct costs		3,514		6,831
Asset Management \| Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Revenue		415		708
Direct costs		$ 426		$ 776

Discontinued Operations - Additional Information (Detail) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Assets from discontinued operations	$ 0	$ 0
Liabilities from discontinued operations	$ 0	$ 0

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Deferred income tax expense (benefit)	$ 1,000	$ 0	$ 13,000	$ 0
Deferred income tax expense (benefit) from discontinued operations		$ 7,000		$ 10,000
Effective tax rate		(0.85%)		(22.41%)
Federal and state net Operating Losses	143,000,000		143,000,000
Accruals related to uncertainties tax positions	$ 0	$ 0	$ 0	$ 0