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RELATED PARTY TRANSACTIONS
3 Months Ended
Mar. 31, 2023
RELATED PARTY TRANSACTIONS  
RELATED PARTY TRANSACTIONS

17. 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 $104 and $0 as of March 31, 2023 and December 31, 2022, respectively. Accounts payable balances due to Bell Mobile Homes for maintenance and related services were $41 and $132 as of March 31, 2023 and December 31, 2022, respectively. Home sales to Bell Mobile Homes were $479 and $632 for the three months ended March 31, 2023 and 2022, respectively.

Shipley Bros., Ltd. (“Shipley Bros.”), a retailer owned by one of the Company’s significant shareholders, purchases manufactured homes from the Company. Home sales to Shipley Bros. were $632 and $693 for the three months ended March 31, 2023 and 2022, respectively. Accounts receivable balances due from Shipley Bros. were $224 and $0 as of March 31, 2023 and December 31, 2022, respectively. There were no accounts payable balances due to Shipley Bros. as of March 31, 2023 and December 31, 2022.

At March 31, 2023, the Company had a receivable of $14 from a principal shareholder.  This amount is included in the Company’s accounts receivable balance as of March 31, 2023.