Finance of America Companies Inc-A 2024年度报告

SECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549 (Mark One) ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year endedDecember 31, 2024 OR ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the transition period from to Commission file number001-40308 FINANCE OF AMERICA COMPANIES INC. (Exact name of registrant as specified in its charter) 5830 Granite Parkway,Suite 400Plano,Texas (877)202-2666Registrant’s telephone number, including area code Securities registered pursuant to Section 12(b) of the Act: Securities registered pursuant to Section 12(g) of the Act:None. Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.YesoNox Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. YesoNox Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports);and (2) has been subject to such filing requirements for the past 90 days.YesxNoo Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit such files).YesxNoo Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☐Accelerated filer☐Non-accelerated filerxSmaller reporting companyxEmerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectivenessof its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registeredpublic accounting firm that prepared or issued its audit report.☐ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes☐Nox As of June 30, 2024, the aggregate market value of the voting and non-voting common equity held by non-affiliates of the registrant,based on the last closing price of the shares of the registrant’s Class A Common Stock on The New York Stock Exchange, was$25.4million. As of March 11, 2025, there were10,711,674shares of the registrant’s Class A Common Stock issued and outstanding, and14sharesof the registrant’s Class B Common Stock. DOCUMENTS INCORPORATED BY REFERENCE Portions of the registrant’s definitive Proxy Statement relating to its 2025 Annual Meeting of Stockholders, to be filed with the SECwithin 120 days after the end of the fiscal year ended December31, 2024, are incorporated herein by reference in Part III. Finance of America Companies Inc.Annual Report on Form 10-KTable of Contents PART I Item 1.BusinessItem 1A.Risk FactorsItem 1B.Unresolved Staff CommentsItem 1C.CybersecurityItem 2.PropertiesItem 3.Legal ProceedingsItem 4.Mine Safety Disclosures PART II Item 5.Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of EquitySecurities62Item 6.[Reserved]62Item 7.Management’s Discussion and Analysis of Financial Condition and Results of Operations63Item 7A.Quantitative and Qualitative Disclosures About Market Risk93Item 8.Financial Statements and Supplementary Data95Item 9.Changes in and Disagreements with Accountants on Accounting and Financial Disclosure170Item 9A.Controls and Procedures170Item 9B.Other Information171Item 9C.Disclosure Regarding Foreign Jurisdictions that Prevent Inspections171 PART III Item 10.Directors, Executive Officers and Corporate Governance172Item 11.Executive Compensation172Item 12.Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters172Item 13.Certain Relationships and Related Transactions, and Director Independence172Item 14.Principal Accountant Fees and Services172 PART IV Item 15.Exhibits and Financial Statement Schedules173Ite