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FAIR VALUE OF FINANCIAL INSTRUMENTS - Fair Value of Financial Instruments Not Recorded at Fair Value on a Recurring Basis (Details) - USD ($)
$ in Thousands
Jun. 30, 2024
Dec. 31, 2023
Carrying Amount    
Liabilities:    
Mortgage payable $ 163,700 $ 163,700
Junior subordinated notes 27,070 27,070
Carrying Amount | SBA 7(a) loans receivable, subject to credit risk    
Assets:    
Loans receivable 12,963 10,539
Carrying Amount | SBA 7(a) loans receivable, subject to loan-backed notes    
Assets:    
Loans receivable 39,859 43,263
Carrying Amount | SBA 7(a) loans receivable, subject to secured borrowings    
Assets:    
Loans receivable 2,484 3,105
Carrying Amount | SBA 7(a) loans receivable, held for sale    
Assets:    
Loans receivable 2,370 98
Estimated Fair Value | Fair Value, Measurements, Nonrecurring | Level 3    
Liabilities:    
Mortgage payable 159,279 158,529
Junior subordinated notes 24,798 24,667
Estimated Fair Value | Fair Value, Measurements, Nonrecurring | Level 3 | SBA 7(a) loans receivable, subject to credit risk    
Assets:    
Loans receivable 13,711 10,482
Estimated Fair Value | Fair Value, Measurements, Nonrecurring | Level 3 | SBA 7(a) loans receivable, subject to loan-backed notes    
Assets:    
Loans receivable 41,927 46,701
Estimated Fair Value | Fair Value, Measurements, Nonrecurring | Level 3 | SBA 7(a) loans receivable, subject to secured borrowings    
Assets:    
Loans receivable 2,484 3,105
Estimated Fair Value | Fair Value, Measurements, Nonrecurring | Level 3 | SBA 7(a) loans receivable, held for sale    
Assets:    
Loans receivable $ 2,566 $ 82