LOANS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2020

Receivables [Abstract]

Schedule of Loans Receivable

Loans receivable consist of the following:

	December 31,
	2020		2019
	(in thousands)
SBA 7(a) loans receivable, subject to credit risk	$	32,226	$	25,689
SBA 7(a) loans receivable, subject to loan-backed notes	23,631		27,598
SBA 7(a) loans receivable, Paycheck Protection Program	14,484		—
SBA 7(a) loans receivable, subject to secured borrowings	8,786		12,644
SBA 7(a) loans receivable, held for sale	4,009		1,601
Loans receivable	83,136		67,532
Deferred capitalized costs, net	884		1,145
Loan loss reserves	(885)		(598)
Loans receivable, net	$	83,135	$	68,079