v3.26.1
Investment in Unconsolidated Real Estate Fund
3 Months Ended
Mar. 31, 2026
Investment in Unconsolidated Real Estate Fund  
Investment in Unconsolidated Real Estate Fund

Note 7 – Investment in Unconsolidated Real Estate Fund

At March 31, 2026, the Company, through a wholly-owned subsidiary of the Operating Partnership, had one investment in an unconsolidated real estate fund which is accounted for under the equity method. The Company earns a return on its investment which is recognized on a one-quarter lag and is recorded in share of net earnings of equity method investment on its consolidated statements of operations and comprehensive income (loss).

The carrying amount and ownership percentage of the Company’s investment in the unconsolidated real estate fund at March 31, 2026 and December 31, 2025 is summarized below (amounts in thousands).

March 31, 2026

December 31, 2025

  ​ ​ ​

Company Ownership

  ​ ​ ​

Company Ownership

Investment Name

  ​ ​ ​

Percentage (1)

  ​ ​ ​

Carrying Value

  ​ ​ ​

Percentage (1)

  ​ ​ ​

Carrying Value

Marble Capital Income and Impact Fund, LP (2)

 

11.4

%  

$

25,778

11.6

%

$

25,692

Total

 

  ​

25,778

25,692

(1)Represents the Company’s ownership percentage at March 31, 2026 and at December 31, 2025.
(2)The Company accounts for its investment in the Marble Capital Income and Impact Fund, LP under the equity method as the Company considers its degree of influence to be significant.

Summary combined financial information for the Company’s investment in the unconsolidated real estate fund at December 31, 2025, and for the three months and year ended December 31, 2025, is summarized below (amounts in thousands):

  ​ ​ ​

December 31, 

Balance Sheet

2025

Investments

$

220,051

Cash and cash equivalents

 

7,359

Receivables and other assets

3,072

Total assets

$

230,482

Liabilities

$

10,394

Partners’ capital

 

219,985

Non-controlling interest

 

103

Total liabilities and partners’ capital

$

230,482

  ​ ​ ​

Three Months Ended

  ​ ​ ​

Year Ended

Operating Statement

December 31, 2025

December 31, 2025

Investment income

$

2,702

$

10,769

Expenses

 

(589)

 

(2,107)

Net investment income

 

2,113

 

8,662

Net unrealized gain on investments

 

939

 

8,713

Net increase in partners’ capital

$

3,052

$

17,375