Nature of Business and Summary of Significant Accounting Policies	6 Months Ended
Jun. 30, 2025
Nature of Business and Summary of Significant Accounting Policies
Nature of Business and Summary of Significant Accounting Policies	MINISTRY PARTNERS INVESTMENT COMPANY, LLC NOTES TO Condensed CONSOLIDATED FINANCIAL STATEMENTS Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information, general financial industry practices, and with the instructions in Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes for complete financial statements and have not been audited. Certain information and note disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The results of operations for the periods ended June 30, 2025 and 2024 are not necessarily indicative of the results for the full year. Reference should be made to the consolidated financial statements and notes thereto contained in our 2024 annual report filed on Form 10-K provides a more detailed description of our accounting policies and notes to financial statements. There have been no material changes since the date of that report. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows as of June 30, 2025, and for the three and six months ended June 30, 2025 and 2024, have been made. Note 1: Nature of Business and Summary of Significant Accounting Policies The Company and its Subsidiaries Throughout these notes to consolidated financial statements, we refer to Ministry Partners Investment Company, LLC and its subsidiaries as the “Company.” The Company’s wholly-owned subsidiaries are: Ministry Partners Funding, LLC (“MPF”), MP Realty Services, Inc. (“MP Realty”), Ministry Partners Securities, LLC (“MP Securities”), and Ministry Partners for Christ, Inc. (“MPC”). Risks and Uncertainties The possible expansion of the Russia-Ukraine conflict, Federal Reserve Board (‘FRB”) policy that is attempting to reduce inflation to its long-term target of 2%, the unknown impact of global tariffs, and higher interest rates relative to recent history are straining the U.S. economy and the U.S. consumer. While it is not possible to know the full extent of the long-term impact of these current events, the Company is disclosing potentially material factors that could impact our business of which it is aware.

Nature of Business and Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2025

Nature of Business and Summary of Significant Accounting Policies

Nature of Business and Summary of Significant Accounting Policies

MINISTRY PARTNERS INVESTMENT COMPANY, LLC

NOTES TO Condensed CONSOLIDATED FINANCIAL STATEMENTS

Basis of Presentation

The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information, general financial industry practices, and with the instructions in Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes for complete financial statements and have not been audited. Certain information and note disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. The results of operations for the periods ended June 30, 2025 and 2024 are not necessarily indicative of the results for the full year. Reference should be made to the consolidated financial statements and notes thereto contained in our 2024 annual report filed on Form 10-K provides a more detailed description of our accounting policies and notes to financial statements. There have been no material changes since the date of that report.

In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows as of June 30, 2025, and for the three and six months ended June 30, 2025 and 2024, have been made.

Note 1: Nature of Business and Summary of Significant Accounting Policies

The Company and its Subsidiaries

Throughout these notes to consolidated financial statements, we refer to Ministry Partners Investment Company, LLC and its subsidiaries as the “Company.” The Company’s wholly-owned subsidiaries are: Ministry Partners Funding, LLC (“MPF”), MP Realty Services, Inc. (“MP Realty”), Ministry Partners Securities, LLC (“MP Securities”), and Ministry Partners for Christ, Inc. (“MPC”).

Risks and Uncertainties

The possible expansion of the Russia-Ukraine conflict, Federal Reserve Board (‘FRB”) policy that is attempting to reduce inflation to its long-term target of 2%, the unknown impact of global tariffs, and higher interest rates relative to recent history are straining the U.S. economy and the U.S. consumer. While it is not possible to know the full extent of the long-term impact of these current events, the Company is disclosing potentially material factors that could impact our business of which it is aware.