LOANS RECEIVABLE (Tables)

9 Months Ended

Sep. 30, 2021

Receivables [Abstract]

Schedule of Loans Receivable, Net

Loans receivable consist of the following (in thousands):

	September 30, 2021		December 31, 2020
SBA 7(a) loans receivable, subject to credit risk	$	42,498	$	32,226
SBA 7(a) loans receivable, subject to loan-backed notes	20,129		23,631
SBA 7(a) loans receivable, Paycheck Protection Program	7,622		14,484
SBA 7(a) loans receivable, subject to secured borrowings	8,064		8,786
SBA 7(a) loans receivable, held for sale	15,995		4,009
Loans receivable	94,308		83,136
Deferred capitalized costs, net	1,467		884
Loan loss reserves	(959)		(885)
Loans receivable, net	$	94,816	$	83,135