LOANS RECEIVABLE (Tables)

3 Months Ended

Mar. 31, 2021

Receivables [Abstract]

Schedule of Loans Receivable

Loans receivable consist of the following (in thousands):

	March 31, 2021		December 31, 2020
SBA 7(a) loans receivable, subject to credit risk	$	33,250	$	32,226
SBA 7(a) loans receivable, subject to loan-backed notes	22,765		23,631
SBA 7(a) loans receivable, Paycheck Protection Program	17,286		14,484
SBA 7(a) loans receivable, subject to secured borrowings	8,555		8,786
SBA 7(a) loans receivable, held for sale	2,912		4,009
Loans receivable	84,768		83,136
Deferred capitalized costs, net	662		884
Loan loss reserves	(989)		(885)
Loans receivable, net	$	84,441	$	83,135