v3.26.1
INVESTMENTS IN UNCONSOLIDATED ENTITIES (Tables)
6 Months Ended
Jun. 30, 2026
INVESTMENTS IN UNCONSOLIDATED ENTITIES [Abstract]  
Schedule of equity method investments

The following is a summary of our investments in unconsolidated entities (dollars in thousands):

Carrying Amount

Ownership

Facility

Facility

June 30, 

December 31, 

Entity/Description

% (1)

Segment

Type

Count (1)

2026

  ​ ​ ​

2025

SHH Holdings, LLC(2)

49%

Triple-Net

Various

66

$

217,859

$

222,161

Saber Healthcare Holdings, LLC

9.9%

Operating

N/A

N/A

93,178

In Substance Real Estate Investments(3)

N/A

Triple-Net

ALF

13

77,884

75,353

Lakeway Realty, L.L.C.

51%

Triple-Net

Specialty facility

1

63,636

64,699

Liberty JVs

49%

Operating

CCRC

1

41,042

42,754

Other Healthcare JVs(4)(5)

9% – 20%

Triple-Net

N/A

N/A

7,618

7,429

Other Real Estate JVs(4)(6)

20%

Triple-Net

SNF

5

 

  ​

1,731

$

501,217

$

414,127

(1)Ownership percentages and facility counts are as of June 30, 2026.
(2)For the three and six months ended June 30, 2026, we recognized income (inclusive of basis amortization) of $1.9 million and $3.8 million, respectively, and received distributions totaling $4.0 million and $8.1 million, respectively, from SHH Holdings, LLC.
(3)Relates to mortgage loan agreements under which we are able to participate in the residual profits of the facilities, subject to the mortgage, upon a sale or refinancing. We evaluated the characteristics of these investments, including the associated risks and rewards, and have determined they are more similar to those associated with an investment in real estate than a loan. Arrangements with characteristics in line with real estate joint ventures are treated as in substance real estate investments and accounted for using the equity method. We have determined that these borrowers under the mortgage loans are VIEs but we have not consolidated the borrowers because we are not the primary beneficiary.
(4)As of June 30, 2026 and December 31, 2025, we had an aggregate of $6.8 million and $22.0 million, respectively, of loans outstanding with these JVs.  
(5)As of June 30, 2026, includes seven JVs engaged in businesses that support the long-term healthcare industry and our triple-net operators.
(6)As of June 30, 2026, includes one JV formed for the purpose of owning or providing financing for SNFs.