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v3.21.2

Fair value measurement - Not carried at Fair Value (Details) - USD ($) | Sep. 30, 2021 | Jun. 25, 2021 | Jun. 10, 2021 | Dec. 31, 2020
--- | --- | --- | --- | ---
Loans: |  |  |  |
Principal Balance | $ 482,089,565 |  |  | $ 424,174,758
Carrying Value | 480,462,652 |  |  | 422,280,515
Fair Value | 478,397,706 |  |  | 419,407,194
Liabilities: |  |  |  |
Principal Balance | 373,228,429 |  |  | 241,152,827
Other Long-term Debt | 368,189,495 |  |  | 239,132,654
Fair Value | 373,532,517 |  |  | 239,327,483
Unsecured note payable |  |  |  |
Loans: |  |  |  |
Principal Balance | 85,125,000 |  |  |
Fair Value | 85,193,100 |  |  |
Liabilities: |  |  |  |
Principal Balance |  | $ 6,600,000 | $ 78,500,000 |
Revolving line of credit |  |  |  |
Loans: |  |  |  |
Principal Balance | 42,239,289 |  |  |
Fair Value | 42,597,991 |  |  |
Liabilities: |  |  |  |
Principal Balance | 25,299,713 |  |  |
Level 3 |  |  |  |
Loans: |  |  |  |
Fair Value | 478,397,706 |  |  | 419,407,194
Allowance for loan losses | (4,319,563) |  |  | (3,738,758)
Liabilities: |  |  |  |
Fair Value | 288,339,417 |  |  | 239,327,483
Level 3 | Loans held for investment, net |  |  |  |
Loans: |  |  |  |
Principal Balance | 482,089,565 |  |  | 419,924,758
Carrying Value | 484,782,215 |  |  | 421,725,220
Fair Value | 478,397,706 |  |  | 415,113,225
Level 3 | Loans Held For Investment Acquired Through Participation |  |  |  |
Loans: |  |  |  |
Principal Balance | 0 |  |  | 4,250,000
Carrying Value | 0 |  |  | 4,294,053
Fair Value | 0 |  |  | 4,293,969
Level 3 | Term loans payable |  |  |  |
Liabilities: |  |  |  |
Principal Balance | 93,595,027 |  |  | 107,584,451
Other Long-term Debt | 91,633,624 |  |  | 105,245,801
Fair Value | 94,197,966 |  |  | 107,248,555
Level 3 | Obligations Under Participation Agreements |  |  |  |
Liabilities: |  |  |  |
Principal Balance | 105,566,232 |  |  | 71,266,303
Other Long-term Debt | 106,190,225 |  |  | 71,581,897
Fair Value | 105,281,167 |  |  | 70,693,207
Level 3 | Mortgage loan payable |  |  |  |
Liabilities: |  |  |  |
Principal Balance | 32,164,575 |  |  | 44,020,225
Other Long-term Debt | 32,301,666 |  |  | 44,117,293
Fair Value | 32,391,423 |  |  | 44,348,689
Level 3 | Secured borrowing |  |  |  |
Liabilities: |  |  |  |
Principal Balance | 31,477,882 |  |  | 18,281,848
Other Long-term Debt | 31,525,439 |  |  | 18,187,663
Fair Value | 31,169,148 |  |  | 17,037,032
Level 3 | Revolving line of credit |  |  |  |
Liabilities: |  |  |  |
Principal Balance | 25,299,713 |  |  | 0
Other Long-term Debt | 24,832,405 |  |  | 0
Fair Value | 25,299,713 |  |  | 0
Level 1 | Unsecured note payable |  |  |  |
Liabilities: |  |  |  |
Principal Balance | 85,125,000 |  |  | 0
Other Long-term Debt | 81,706,136 |  |  | 0
Fair Value | $ 85,193,100 |  |  | $ 0

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