v3.26.1
Multi-family Loans, at Fair Value
3 Months Ended
Mar. 31, 2026
Receivables [Abstract]  
Multi-family Loans, at Fair Value
5. Multi-family Loans, at Fair Value

The Company's multi-family loans consisting of its preferred equity in entities that have multi-family real estate assets are presented at fair value on the Company's condensed consolidated balance sheets as a result of a fair value election. Accordingly, changes in fair value are presented in unrealized (losses) gains, net on the Company's condensed consolidated statements of operations. Multi-family loans consist of the following as of March 31, 2026 and December 31, 2025, respectively (dollar amounts in thousands):
March 31, 2026December 31, 2025
Investment amount$59,535 $59,102 
Unrealized losses, net(3,625)(3,626)
   Total, at Fair Value$55,910 $55,476 

For the three months ended March 31, 2026 and 2025, the Company recognized $4.4 thousand in net unrealized losses and $0.4 million in net unrealized gains on multi-family loans, respectively.
The table below presents the fair value and aggregate unpaid principal balance of the Company's multi-family loan in non-accrual status as of March 31, 2026 and December 31, 2025 (dollar amounts in thousands):
Days Late
Fair Value (1)
Unpaid Principal Balance
90 +$— $3,363 

(1)The Company has reduced the fair value of the multi-family loan to zero as a result of developments with respect to the property, its financing and market conditions.
The geographic concentrations of credit risk exceeding 5% of the total multi-family loan investment amounts as of March 31, 2026 and December 31, 2025, respectively, are as follows:
March 31, 2026December 31, 2025
Texas57.9 %57.8 %
Florida18.7 %18.6 %
Arkansas9.2 %9.3 %
Indiana8.5 %8.5 %
Pennsylvania5.7 %5.7 %