v3.26.1
Concentration of Credit Risk
12 Months Ended
Dec. 31, 2025
Concentration of Credit Risk  
Concentration of Credit Risk

NOTE 16.    Concentration of Credit Risk

Concentrations of credit risk arise when one or more residents, operators, or obligors related to the Company’s investments are engaged in similar business activities or activities in the same geographic region, or have similar economic features that would cause their ability to meet contractual obligations, including those to the Company, to be similarly affected by changes in economic conditions. The Company regularly monitors its portfolio to assess potential concentrations of credit risks.

The following table provides information regarding the Company’s concentrations with respect to certain states and operators; the information provided is presented as percentages of the Company’s total gross real estate assets and revenues:

Percentage of Gross

Percentage of

Real Estate Assets

Total Revenues

Year Ended

  ​ ​ ​

December 31,

December 31,

Concentration

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2025

  ​ ​ ​

2024

State:

Florida

68

68

64

65

Pennsylvania

15

16

16

16

Operator:

LCS

86

86

84

84

Sunrise

14

14

16

16

There is no resident concentration in resident fees and services because the related agreements are with individual residents.

For the years ended December 31, 2025 and 2024, the Company’s largest property, Freedom Plaza Sun City in Tampa, Florida, represented 9.4% and 9.7% of total revenues, respectively. As of December 31, 2025 and 2024, Freedom Plaza Sun City represented 11.0% and 11.2% of gross real estate assets, respectively.

For each of the years ended December 31, 2025 and 2024, Medicare and Medicaid represented 16% and 2%, respectively, of total revenues.