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NOTES RECEIVABLE FROM MOBILE HOME PARKS (Tables) - Notes Receivable from Mobile Home Parks | 9 Months Ended
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Sep. 30, 2025
Accounts, Notes, Loans and Financing Receivable [Line Items] |
Schedule of notes receivable | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of September 30, | ​ | As of December 31, | ​ | As of December 31,
​ | ​ | 2025 | ​ | 2024 | ​ | 2023
Outstanding principal balance | ​ | $ | 203,467 | ​ | $ | 208,175 | ​ | $ | 184,280
Loan discount and deferred financing fees | ​ | ​ | (961) | ​ | ​ | (1,057) | ​ | ​ | (1,565)
Allowance for loan losses | ​ |  | (979) | ​ |  | (654) | ​ |  | (735)
Total | ​ | $ | 201,527 | ​ | $ | 206,464 | ​ | $ | 181,980
Schedule of allowance for loan losses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended | ​ | ​ | Nine months ended
​ | ​ | September 30, | ​ | ​ | September 30,
​ | ​ | 2025 | ​ | 2024 | ​ | ​ | 2025 | ​ | 2024
Allowance for loan losses, beginning of period | ​ | $ | 900 | ​ | $ | 711 | ​ | ​ | $ | 654 | ​ | $ | 735
Provision for loan losses | ​ | ​ | 79 | ​ | ​ | 42 | ​ | ​ | ​ | 325 | ​ | ​ | 18
(Charge offs) recoveries | ​ |  | — | ​ |  | — | ​ | ​ |  | — | ​ |  | —
Allowance for loan losses, end of period | ​ | $ | 979 | ​ | $ | 753 | ​ | ​ | $ | 979 | ​ | $ | 753
Schedule of impaired and general reserve for allowance for loan losses | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of September 30, | ​ | As of December 31,
​ | ​ | 2025 | ​ | 2024
Total MHP loans | ​ | $ | 203,467 | ​ | $ | 208,175
Allowance for loan losses | ​ | ​ | 979 | ​ | ​ | 654
Impaired loans individually evaluated for impairment | ​ | ​ | 410 | ​ | ​ | —
Specific reserve against impaired loans | ​ | ​ | 29 | ​ | ​ | —
Other loans collectively evaluated for allowance | ​ |  | 203,057 | ​ |  | 208,175
General allowance for loan losses | ​ | ​ | 949 | ​ | ​ | 654
Schedule of disaggregation of outstanding principal balance of consumer loans receivable | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year of Origination
​ | ​ | 2025 | ​ | 2024 | ​ | 2023 | ​ | 2022 | ​ | 2021 | ​ | Prior | ​ | Total | ​ | % of Portfolio
< 30 days past due | ​ | $ | 31,642 | ​ | $ | 83,936 | ​ | $ | 31,119 | ​ | $ | 28,139 | ​ | $ | 16,165 | ​ | $ | 11,252 | ​ | $ | 202,253 | ​ | ​ | 99.4
30-90 days past due | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 343 | ​ | ​ | 461 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 804 | ​ | ​ | 0.4
> 90 days past due | ​ | ​ | — | ​ | ​ | 410 | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 410 | ​ | ​ | 0.2
Total | ​ | $ | 31,642 | ​ | $ | 84,346 | ​ | $ | 31,462 | ​ | $ | 28,600 | ​ | $ | 16,165 | ​ | $ | 11,252 | ​ | $ | 203,467 | ​ | ​ | 100.0
​

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-29 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479319/326-20-50-5 + Details
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