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RELATED PARTY TRANSACTIONS
3 Months Ended
Mar. 31, 2022
RELATED PARTY TRANSACTIONS  
RELATED PARTY TRANSACTIONS

16. RELATED PARTY TRANSACTIONS

Bell Mobile Homes, a retailer owned by one of the Company’s significant owners, purchases manufactured homes from the Company. Accounts receivable balances due from Bell Mobile Homes were $139 and $1 as of March 31, 2022 and December 31, 2021, respectively. Accounts payable balances due to Bell Mobile Homes for maintenance and related services were $69 and $49 as of March 31, 2022 and December 31, 2021, respectively. Home sales to Bell Mobile Homes were $632 and $699 for the three months ended March 31, 2022 and 2021, respectively.

Shipley Bros., Ltd. (“Shipley Bros.”), a retailer owned by one of the Company’s significant shareholders, purchases manufactured homes from the Company. Accounts receivable balances due from Shipley Bros. were $424 and zero as of March 31, 2022 and December 31, 2021, respectively. Home sales to Shipley Bros. were $693 and $914 for the three months ended March 31, 2022 and 2021, respectively. There were no accounts payable balances due to Shipley Bros. as of March 31, 2022 and December 31, 2021, respectively.