v3.26.1
Real Estate Loans Receivable (Tables)
3 Months Ended
Mar. 31, 2026
Receivables [Abstract]  
Summary of Real Estate Loans Receivable

A summary of our real estate loans receivable consisted of the following (dollars in thousands):

 

 

March 31, 2026

 

 

December 31, 2025

 

Real estate loans receivable

 

$

45,729

 

 

$

35,357

 

Allowance for credit losses

 

 

(1,267

)

 

 

(1,071

)

Real estate loans receivable, net

 

$

44,462

 

 

$

34,286

 

 

Summary of Allowance for Credit Losses

The table below sets forth the activity for our allowance for credit losses for the three months ended March 31, 2026 and 2025 (dollars in thousands):

 

 

Real Estate Loans Receivable (1)

 

 

Real Estate Loan Unfunded Commitments (2)

 

Balance as of December 31, 2024

 

$

1,436

 

 

$

92

 

Provision for (recovery of) credit losses

 

 

(171

)

 

 

(67

)

Balance as of March 31, 2025

 

$

1,265

 

 

$

25

 

 

 

 

 

 

 

 

Balance as of December 31, 2025

 

$

1,071

 

 

$

11

 

Provision for (recovery of) credit losses

 

 

196

 

 

 

 

Balance as of March 31, 2026

 

$

1,267

 

 

$

11

 

(1)
As of March 31, 2026, both our Construction Loan and Mezzanine Construction Loan are included within the non-investment grade category as both entities lack credit agency ratings. We used a non-investment grade credit spread to the applicable U.S. treasury rate to determine a probability of default. As of March 31, 2026, there are no payments that are considered past due nor any on nonaccrual status.
(2)
Allowance for credit loss liability is included within Accounts payable, accrued expenses and other liabilities on our Consolidated Balance Sheets.