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Restricted Cash and Equivalents | 6 Months Ended
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Jun. 30, 2025
Cash and Cash Equivalents [Abstract] |
Restricted Cash and Equivalents | NOTE 3. Restricted Cash and Equivalents The following table presents the Company’s restricted cash and equivalents and escrow deposits: Schedule of Restricted Cash and Equivalents and Escrow Deposits
|  | June 30, |  |  | December 31, |
|  | 2025 |  |  | 2024 |
|  | (amounts in $000’s) |
Escrow with Trustee |  | $ | 2,018 |  |  | $ | 16,609 |
MIP escrow accounts |  |  | 1,309 |  |  |  | 688 |
Other escrow and debt deposits |  |  | 270 |  |  |  | 270 |
Property tax and insurance escrow |  |  | 7,501 |  |  |  | 7,228 |
Interest and expense reserve bonds escrow |  |  | 12,145 |  |  |  | 8,225 |
HUD replacement reserves |  |  | 11,882 |  |  |  | 12,263 |
Total restricted cash and equivalents |  | $ | 35,125 |  |  | $ | 45,283 |
Escrow with trustee - The Company transfers funds to the trustee for its Series A, B, C and D bonds to cover principal and interest payments prior to the payment date. MIP escrow accounts - The Company is required to make monthly escrow deposits for mortgage insurance premiums on the HUD guaranteed mortgage loans. Other escrow and debt deposits – The Company funds various escrow accounts under certain of its loan agreements, primarily to cover debt service on underlying loans. Property tax and insurance escrow - The Company funds escrows for real estate taxes and insurance under certain of its loan agreements. Interest and expense reserve bonds escrow - The indentures for the Series A, B, C and D Bonds require the funding of a six-month interest reserve as well as an expense reserve. See Note 7 - Note Payable and Senior Debt. HUD replacement reserves - The Company is required to make monthly payments into an escrow for replacement and improvement of the project assets covered by HUD guaranteed mortgage loans. A portion of the replacement reserves are required to be maintained until the applicable loan is fully paid.

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- Definition The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
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