LOANS RECEIVABLE (Tables)

9 Months Ended

Sep. 30, 2022

Receivables [Abstract]

Schedule of Loans Receivable, Net

Loans receivable consist of the following (in thousands):

	September 30, 2022		December 31, 2021
SBA 7(a) loans receivable, subject to credit risk	$	44,771	$	42,103
SBA 7(a) loans receivable, subject to loan-backed notes	14,688		18,050
SBA 7(a) loans receivable, Paycheck Protection Program	—		5,050
SBA 7(a) loans receivable, subject to secured borrowings	6,192		6,857
SBA 7(a) loans receivable, held for sale	708		1,200
Loans receivable	66,359		73,260
Deferred capitalized costs, net	1,373		1,226
Loan loss reserves	(1,105)		(943)
Loans receivable, net	$	66,627	$	73,543