v3.26.1
Note 8 - Variable Interest Entity
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Variable Interest Entity Disclosure [Text Block]

8.         Variable Interest Entity

 

The Company consolidates the assets, liabilities and the results of operations of Bungalow FHLMC RCRED NES, LLC ("RCRED NES"). RCRED NES acquires MSR participation interests for Federal Home Loan Mortgage Corporation mortgage loans for specified SCR pools in exchange for an upfront cash payment.  

 

With respect to RCRED NES, its assets may only be used to satisfy its obligations. To the extent any cash or other consideration received by RCRED NES is insufficient to pay expenses, the Company would be required to make capital contributions in respect to such expenses. The creditors of RCRED NES have no recourse to the Company’s general assets with the exception of a partial guarantee related to a loan held by Bungalow Funding, LLC and Bungalow FHLMC TES Fund, LLC (collectively “Bungalow Group”). See Note 9, Commitments and Contingencies for further information. 

 

The aggregate carrying amount and major classifications of the consolidated assets that could be used to settle obligations of the VIE as of  June 30, 2026, were as follows:

 

 

 

As of June 30,

 

 

 

2026

 

Assets:

 

 

 

Mortgage servicing rights investments - at fair value

 

$

2,474,905

 

Accounts receivable

 

$

41,955