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RELATED PARTY TRANSACTIONS
3 Months Ended
Mar. 31, 2024
RELATED PARTY TRANSACTIONS  
RELATED PARTY TRANSACTIONS

18. RELATED PARTY TRANSACTIONS

Bell Mobile Homes (“Bell”), a retailer owned by one of the Company’s significant stockholders, purchases manufactured homes from the Company. Accounts receivable balances due from Bell were $189 and $403 as of March 31, 2024 and December 31, 2023, respectively. Accounts payable balances due to Bell were $43 and $18 as of March 31, 2024 and December 31, 2023, respectively. Home sales to Bell were $1,119 and $479 for the three months ended March 31, 2024 and 2023, respectively.

Shipley Bros., Ltd. And Crazy Red’s Mobile Homes (together, “Shipley”), retailers owned by one of the Company’s significant shareholders, purchase manufactured homes from the Company. Accounts receivable balances due from Shipley were $0 and $143 as of March 31, 2024 and December 31, 2023, respectively. Accounts payable balances due to Shipley were $15 and $67 as of March 31, 2024 and December 31, 2023. Home sales to Shipley were $299 and $632 for the three months ended March 31, 2024 and 2023, respectively.

At March 31, 2024, the Company had a receivable of $1 from a principal shareholder.  This amount is included in the Company’s accounts receivable balance as of March 31, 2024.