v3.25.4
Loans at Fair Value
12 Months Ended
Dec. 31, 2025
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]  
LOANS, AT FAIR VALUE

5. LOANS, AT FAIR VALUE

 

As of December 31, 2024, the Company's portfolio included one loan held at fair value. The aggregate commitment under this loan was approximately $11.5 million and outstanding principal was $5.5 million as of December 31, 2024. As of December 31, 2024, there is $6.0 million of unfunded commitments related to the loan held at fair value. There were no loans held at fair value as of December 31, 2025.

 

The loan held at fair value as of December 31, 2024 was originated to a related party (Note 9), and is included within Loans, at fair value - related party on the consolidated balance sheets. The Company elected the fair value option for this asset due to other indebtedness of the borrower that is senior to our loan, uncertainty with respect to management's intent to hold to maturity or payoff given the related party nature of the investment.

 

The following table summarizes the Company's loan held at fair value as of December 31, 2024. There were no loans held at fair value as of December 31, 2025.

 

 

 

 

 

 

 

 

 

 

 

 

Loan

Location(s)

Maturity Date

Principal Balance

 

Amortized Cost

 

Fair Value

 

Interest Rate

Periodic Payment

39

Minnesota

6/26/2026

$

5,500,000

 

$

5,500,000

 

$

5,335,000

 

10.5% Cash

I/O

 

 

 

 

 

 

 

 

 

 

 

 

 

Subtotal

$

5,500,000

 

$

5,500,000

 

$

5,335,000

 

 

 

As of December 31, 2024, the loan held at fair value was current on all interest and principal payments due.