COMMITMENTS AND CONTINGENCIES	6 Months Ended
Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 19 - COMMITMENTS AND CONTINGENCIES As of June 30, 2016, except for executive compensation, the Company did not believe it was probable that any payments would be required under any of its contingencies and, accordingly, no liabilities were recorded in the consolidated financial statements. The Company's commitments and contingencies as of June 30, 2016 were as follows: Corporate Broker-dealer capital requirement. Resource Securities serves as a dealer-manager for the sale of securities of direct participation investment programs, both public and private, sponsored by subsidiaries of the Company who also serve as general partners and/or managers of these programs. Additionally, Resource Securities serves as an introducing agent for transactions involving sales of securities of financial services companies, REITs and insurance companies for the Company and for RSO. As a broker-dealer, Resource Securities is required to maintain minimum net capital, as defined in regulations under the Securities Exchange Act of 1934, as amended, which was $100,000 and $259,000 as of June 30, 2016 and December 31, 2015, respectively. As of June 30, 2016 and December 31, 2015, Resource Securities net capital was $1.1 million and $1.0 million, respectively, which exceeded the minimum requirements by $951,000 and $780,000, respectively. Legal proceedings. On June 15, 2016, a putative class action lawsuit, Gansman v. Resource America, Inc., et al., Case No. 160601492, was filed in the Court of Common Pleas of Philadelphia County by a purported stockholder of Resource America that names the Company, its board of directors, C-III and Merger Sub as defendants. On July 11, 2016, the plaintiff filed a stipulation with the Court seeking an order discontinuing the action without prejudice. On July 14, 2016, a putative class action lawsuit, Gansman v. Resource America, Inc., et al., Case No. 16-3820, was filed in the United States District Court for the Eastern District of Pennsylvania and names the Company, its board of directors, C-III and Merger Sub as defendants. The lawsuit seeks to enjoin the transaction and alleges, among other things, that the definitive proxy statement the Company distributed in connection with the Company’s upcoming special meeting of stockholders being held to approve the proposed merger with C-III omits material information regarding the sale process followed by the Company, the negotiation of the definitive merger agreement with C-III and certain analyses prepared by the Company’s financial advisor. The Company believes that the allegations in the complaint are without merit. The Company is also a party to various routine legal proceedings arising out of the ordinary course of business. Management believes that none of these actions, individually or, in the aggregate, will have a material adverse effect on the Company's consolidated financial condition or operations. Executive compensation. The Company is also party to employment agreements with certain executives that provide for compensation and other benefits, including severance payments under specified circumstances. Financial fund management Clawback liability. One of the Company's structured finance partnerships that invests in public and private regional banks has a potential clawback of up to 75% of the management fees paid to the Company ($1.4 million as of June 30, 2016) to the extent that the limited partners’ aggregate capital contributions exceed the total partner distributions from the fund. As of June 30, 2016, the fair value of the fund's assets were sufficient to cover the distribution requirement and, as such, no liability has been recorded for this contingency. Capital commitments. In connection with the Company's investment in CVC Credit Partners, and in its capacity as the fund manager for some of its managed accounts/funds, the Company is contractually committed to invest capital along with third-party investors. Accordingly, as of June 30, 2016, the Company’s pro-rata portion of the unfunded capital commitments totaled $4.7 million across five such funds/accounts. The Company expects these unfunded commitments to be called over the next two years. Real estate REIT capital commitments. As a specialized asset manager, the Company sponsors and manages investment funds in which it may make an equity investment along with outside investors. These equity investments are generally based on a percentage of funds raised and varies among investment programs. The liability for these commitments will be recorded in the future as the amounts become due and payable. Pearlmark joint venture capital commitments. In connection with the Pearlmark joint venture, the Company was committed to and has funded a total of $8.0 million as of June 30, 2016. This funding is reflected as the Company's investment in Pearlmark and will have a preference in distributions, plus a 10% internal rate of return, from the joint venture before any monies will be distributed to the other investors. In July 2016, the Company and its joint venture partner each funded an additional $500,000 for working capital purposes. In connection with the formation of Pearlmark's first fund offering, Pearlmark Mezzanine Realty Partners IV, L.P., the Company is committed to contribute up to a maximum of $1.7 million as a General Partner of the fund. As of June 30, 2016, the Company has funded $378,000 of that commitment and will record a commitment in the future as additional amounts are called. Commercial finance Commercial finance partnership guarantee. In connection with the sale of a portfolio of leases and notes by one of the Company's former commercial finance partnerships, Company has guaranteed that it will reimburse the buyer in the event that one of the leases in the portfolio fails to make a $183,000 balloon payment on or before July 25, 2018. As of June 30, 2016, the lease is current and there is no indication that the payment will not be made timely; accordingly, no liability has been recorded for this contingency.

NOTE 19 - COMMITMENTS AND CONTINGENCIES

As of June 30, 2016, except for executive compensation, the Company did not believe it was probable that any payments would be required under any of its contingencies and, accordingly, no liabilities were recorded in the consolidated financial statements. The Company's commitments and contingencies as of June 30, 2016 were as follows:

Corporate

Broker-dealer capital requirement. Resource Securities serves as a dealer-manager for the sale of securities of direct participation investment programs, both public and private, sponsored by subsidiaries of the Company who also serve as general partners and/or managers of these programs. Additionally, Resource Securities serves as an introducing agent for transactions involving sales of securities of financial services companies, REITs and insurance companies for the Company and for RSO. As a broker-dealer, Resource Securities is required to maintain minimum net capital, as defined in regulations under the Securities Exchange Act of 1934, as amended, which was $100,000 and $259,000 as of June 30, 2016 and December 31, 2015, respectively. As of June 30, 2016 and December 31, 2015, Resource Securities net capital was $1.1 million and $1.0 million, respectively, which exceeded the minimum requirements by $951,000 and $780,000, respectively.

Legal proceedings. On June 15, 2016, a putative class action lawsuit, Gansman v. Resource America, Inc., et al., Case No. 160601492, was filed in the Court of Common Pleas of Philadelphia County by a purported stockholder of Resource America that names the Company, its board of directors, C-III and Merger Sub as defendants. On July 11, 2016, the plaintiff filed a stipulation with the Court seeking an order discontinuing the action without prejudice.

On July 14, 2016, a putative class action lawsuit, Gansman v. Resource America, Inc., et al., Case No. 16-3820, was filed in the United States District Court for the Eastern District of Pennsylvania and names the Company, its board of directors, C-III and Merger Sub as defendants. The lawsuit seeks to enjoin the transaction and alleges, among other things, that the definitive proxy statement the Company distributed in connection with the Company’s upcoming special meeting of stockholders being held to approve the proposed merger with C-III omits material information regarding the sale process followed by the Company, the negotiation of the definitive merger agreement with C-III and certain analyses prepared by the Company’s financial advisor. The Company believes that the allegations in the complaint are without merit.

The Company is also a party to various routine legal proceedings arising out of the ordinary course of business. Management believes that none of these actions, individually or, in the aggregate, will have a material adverse effect on the Company's consolidated financial condition or operations.

Executive compensation. The Company is also party to employment agreements with certain executives that provide for compensation and other benefits, including severance payments under specified circumstances.

Financial fund management

Clawback liability. One of the Company's structured finance partnerships that invests in public and private regional banks has a potential clawback of up to 75% of the management fees paid to the Company ($1.4 million as of June 30, 2016) to the extent that the limited partners’ aggregate capital contributions exceed the total partner distributions from the fund. As of June 30, 2016, the fair value of the fund's assets were sufficient to cover the distribution requirement and, as such, no liability has been recorded for this contingency.

Capital commitments. In connection with the Company's investment in CVC Credit Partners, and in its capacity as the fund manager for some of its managed accounts/funds, the Company is contractually committed to invest capital along with third-party investors. Accordingly, as of June 30, 2016, the Company’s pro-rata portion of the unfunded capital commitments totaled $4.7 million across five such funds/accounts. The Company expects these unfunded commitments to be called over the next two years.

Real estate

REIT capital commitments. As a specialized asset manager, the Company sponsors and manages investment funds in which it may make an equity investment along with outside investors. These equity investments are generally based on a percentage of funds raised and varies among investment programs. The liability for these commitments will be recorded in the future as the amounts become due and payable.

Pearlmark joint venture capital commitments. In connection with the Pearlmark joint venture, the Company was committed to and has funded a total of $8.0 million as of June 30, 2016. This funding is reflected as the Company's investment in Pearlmark and will have a preference in distributions, plus a 10% internal rate of return, from the joint venture before any monies will be distributed to the other investors. In July 2016, the Company and its joint venture partner each funded an additional $500,000 for working capital purposes.

In connection with the formation of Pearlmark's first fund offering, Pearlmark Mezzanine Realty Partners IV, L.P., the Company is committed to contribute up to a maximum of $1.7 million as a General Partner of the fund. As of June 30, 2016, the Company has funded $378,000 of that commitment and will record a commitment in the future as additional amounts are called.

Commercial finance

Commercial finance partnership guarantee. In connection with the sale of a portfolio of leases and notes by one of the Company's former commercial finance partnerships, Company has guaranteed that it will reimburse the buyer in the event that one of the leases in the portfolio fails to make a $183,000 balloon payment on or before July 25, 2018. As of June 30, 2016, the lease is current and there is no indication that the payment will not be made timely; accordingly, no liability has been recorded for this contingency.