v3.26.1
RELATED PARTY TRANSACTIONS (Relationship with ACRES Capital Corp and Certain of its Subsidiaries) (Details)
1 Months Ended 3 Months Ended 12 Months Ended
Mar. 05, 2026
shares
Jul. 31, 2020
USD ($)
Extension
Mar. 31, 2025
USD ($)
Sep. 30, 2024
USD ($)
Mar. 31, 2026
USD ($)
CreWholeLoanCommitments
shares
Mar. 31, 2025
USD ($)
shares
Dec. 31, 2025
USD ($)
Jul. 31, 2025
USD ($)
Related Party Transaction [Line Items]                
Base management fees paid by the Company         $ 1,561,000 $ 1,631,000    
Incentive management fee pursuant to the management agreement         $ 0 0    
Incentive Compensation Shares Payable | shares         0      
General and administrative         $ 3,036,000 3,159,000    
Interest income         34,360,000 28,726,000    
Accrued interest receivable         30,042,000   $ 27,259,000  
CRE whole loan commitment         $ 29,100,000     $ 45,800,000
Number of CRE whole loan commitments | CreWholeLoanCommitments         2      
Total loan amount sold         $ 120,000,000     72,000,000
Non-controlling interests         134,285,000   129,796,000  
ACRES SPE 2025-1, LLC                
Related Party Transaction [Line Items]                
Non-controlling interests         1,100,000   125,000,000  
CRE Whole Loan Commitments One                
Related Party Transaction [Line Items]                
CRE whole loan commitments, purchased         44,800,000      
CRE Whole Loan Commitments Two                
Related Party Transaction [Line Items]                
CRE whole loan commitments, purchased         $ 16,600,000      
Subsidiary of ACRES Mortgage Fund, Ltd. | ACRES SPE 2025-1, LLC                
Related Party Transaction [Line Items]                
Share of risk percentage         43.00%      
Non-controlling interests         $ 132,600,000   125,000,000  
Distribution payable balance         516,000   516,000  
Earnings related to operations         3,400,000      
Manager Pursuant To Management Agreement                
Related Party Transaction [Line Items]                
Incentive management fee pursuant to the management agreement         0      
Manager Pursuant To Management Agreement | ACRES Commercial Realty Corp                
Related Party Transaction [Line Items]                
Base management fees paid by the Company         1,600,000 1,600,000    
Incentive compensation         0 0    
Incentive management fee pursuant to the management agreement         0   0  
Total indebtedness         1,000,000      
General and administrative         1,100,000 1,100,000    
Manager Pursuant To Management Agreement | ACRES Commercial Realty Corp | Other Liabilities                
Related Party Transaction [Line Items]                
Total indebtedness         843,000   466,000  
ACRES Capital Corp                
Related Party Transaction [Line Items]                
Total loan amount sold               $ 344,000
ACRES Capital Corp | XAN 2020-RSO9 Senior Notes                
Related Party Transaction [Line Items]                
Portfolio servicing fees         0 0    
Special servicing fees           182,000    
ACRES Capital Corp | Interest Income | XAN 2020-RSO9 Senior Notes                
Related Party Transaction [Line Items]                
Special servicing fees         0      
ACRES Capital Corp | Loan Evidenced by Promissory Note                
Related Party Transaction [Line Items]                
Increase in principal balance     $ 7,000,000     7,000,000    
ACRES Capital Corp | ACRES Commercial Realty Corp | Loan Evidenced by Promissory Note                
Related Party Transaction [Line Items]                
Related party transaction, loan amount   $ 12,000,000            
Related party transaction, interest rate   3.00%            
Related party transaction, monthly amortization payment   $ 25,000            
Related party debt, maturity month and year   2026-07            
Number of options to extend | Extension   2            
Related party debt, extension term   1 year            
Related party debt, percentage of extension fee   0.50%            
Principal balance         10,300,000   10,400,000  
Accrued interest receivable         0   0  
ACRES Capital Corp | ACRES Commercial Realty Corp | Loan Evidenced by Promissory Note | Other Income (Expense)                
Related Party Transaction [Line Items]                
Interest income         78,000 80,000    
DevCo                
Related Party Transaction [Line Items]                
Fees payments         $ 0 $ 0    
DevCo | Minimum                
Related Party Transaction [Line Items]                
Market rate for fees         1.25%      
DevCo | Maximum                
Related Party Transaction [Line Items]                
Market rate for fees           1.50%    
ACRES Share Holdings, LLC                
Related Party Transaction [Line Items]                
Allowable percentage 18.00%              
Charter limitation 9.80%              
Shares of common stock issued | shares 243,650              
Shares of common stock vest percentage 25.00%              
Vest in installments 4 years              
ACRES Share Holdings, LLC | Manager                
Related Party Transaction [Line Items]                
Shares of common stock issued | shares           0    
Shares of common stock vest percentage         25.00%      
Vest in installments         4 years      
ACRES Share Holdings, LLC | Common Stock                
Related Party Transaction [Line Items]                
Shares of common stock issued | shares 204,765              
McCallum JV LLC                
Related Party Transaction [Line Items]                
Senior loan revenue recognized         $ 619,000 $ 588,000    
Accrued interest outstanding         1.1   916,000  
McCallum JV LLC | Subsidiary of ACRES Realty Funding, Inc                
Related Party Transaction [Line Items]                
Related party transaction, loan amount       $ 33,700,000        
Mezzanine loan commitment       1,500,000        
Related party transaction loan outstanding amount       $ 1,500,000        
Ownership interest       50.00%        
Basis spread on variable rate       2.75%        
Fixed rate of interest on loan       20.00%        
Initial maturity date       Sep. 05, 2027        
Investment, Variable Interest Rate, Type [Extensible Enumeration]       One Month Term SOFR [Member]        
Pacmulti JV LLC                
Related Party Transaction [Line Items]                
Senior loan revenue recognized         1,300,000 54,000    
Accrued interest outstanding         5,200,000   $ 4,800,000  
Pacmulti JV LLC | Subsidiary of ACRES Realty Funding, Inc                
Related Party Transaction [Line Items]                
Related party transaction, loan amount     70,800,000     70,800,000    
Mezzanine loan commitment     $ 13,500,000     $ 13,500,000    
Related party transaction loan outstanding amount         $ 13,200,000      
Ownership interest     50.00%     50.00%    
Basis spread on variable rate     3.41%          
Fixed rate of interest on loan     15.00%     15.00%    
Initial maturity date     May 05, 2030          
Investment, Variable Interest Rate, Type [Extensible Enumeration]     One Month Term SOFR [Member]     One Month Term SOFR [Member]