Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
ASSETS
Cash, in banks	$ 398	$ 963
Principal	54,589	60,088
Advances	132	59
Accrued interest	1,487	570
Prepaid interests	(60)	(496)
Loan balances secured by deeds of trust	56,148	60,221
Allowance for credit losses	(120)	(55)
Loan balances secured by deeds of trust, net	56,028	60,166
Receivable from related mortgage funds (Note 3)	0	68
Real estate owned (REO), net	5,911	5,911
Debt issuance costs, net	14	36
Other assets	62	49
Total assets	62,413	67,193
LIABILITIES AND PARTNERS' CAPITAL
Accounts payable	230	284
Payable to manager (Note 3)	51	154
Accrued liabilities	1,314	1,103
Line of credit	7,410	10,000
Promissory note to related mortgage fund (Note 3)	2,800	0
Mortgages payable	1,312	1,347
Total liabilities	13,117	12,888
Commitments and Contingencies (Note 8)
Partners’ capital
Limited partners' capital	52,606	57,616
General partners’ deficit	(608)	(609)
Total partners’ capital	51,998	57,007
Receivable from manager (formation loan)	(2,702)	(2,702)
Partners’ capital, net of formation loan	49,296	54,305
Total liabilities and partners’ capital	$ 62,413	$ 67,193