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NOTES RECEIVABLE FROM MOBILE HOME PARKS ("MHP Notes") (Tables) - Notes Receivable from Mobile Home Parks
12 Months Ended
Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]  
Schedule of other notes receivable

2023

2022

Outstanding principal balance

$

184,280

$

143,810

Loan discount and deferred financing fees

(1,565)

(1,068)

Allowance for loan losses

 

(735)

 

Total

$

181,980

$

142,742

Schedule of allowance for loan losses

2023

2022

Allowance for loan losses, beginning of year

$

$

Provision for loan losses

735

Charge offs (recoveries)

 

 

Allowance for loan losses, end of year

$

735

$

Schedule of impaired and general reserve for allowance for loan losses

2023

2022

Total MHP loans

$

184,280

$

134,067

Allowance for loan losses

735

Impaired loans individually evaluated for impairment

31,215

Specific reserve against impaired loans

5

Other loans collectively evaluated for allowance

 

153,065

 

General allowance for loan losses

730

Schedule of disaggregation of outstanding principal balance of consumer loans receivable

Year of Origination

2023

2022

2021

2020

2019

Total

% of Portfolio

< 30 days past due

$

55,783

$

51,809

$

36,215

$

35,551

$

4,073

$

183,431

%

99.5

30-90 days past due

> 90 days past due

462

387

849

0.5

Total

$

56,245

$

52,196

$

36,215

$

35,551

$

4,073

$

184,280

%

100