RESTRICTED CASH AND INVESTMENTS	6 Months Ended
Jun. 30, 2026
Restricted Cash And Investments
RESTRICTED CASH AND INVESTMENTS	NOTE 4 - RESTRICTED CASH AND INVESTMENTS The Company maintains multiple segregated accounts in trust for borrowers and investors. The value of these accounts is carried under the asset “Restricted Cash.” The “In Trust for 1” account holds the monthly tax and insurance payments collected from borrowers and distributes payments annually, on behalf of borrowers, to the appropriate tax authorities and insurance companies. This account corresponds to the Escrow Payable liability. As of June 30, 2026, and December 31, 2025, this account had balances of $741,090 and $1,375,700, respectively. The “In Trust for 2” account receives payments from borrowers, distributes payments to investors, and pays the servicing fees to the Company. This account corresponds to the Due to Investors liability, which is included in other liabilities and payables. As of June 30, 2026, and December 31, 2025, this account had balances of $1,270,219 and $466,216, respectively. The Company maintains an account for payment of quarterly Preferred Series B dividends that has balances of $0 and $308,750 as of June 30, 2026, and December 31, 2025, respectively. The Company maintains a cash management account that holds a portion of the restricted cash, which is swept on a regular basis. The account had balances of $100,000 as of June 30, 2026 and December 31, 2025. This account is included as part of the Escrow Payable liability account. The Company invests a portion of restricted cash from borrowers in a savings account with a balance of $250,000 as of June 30, 2026, and December 31, 2025, respectively. The Company has opened two cash management accounts at J.W. Korth & Company that hold a portion of restricted cash. The balances as of June 30, 2026, were $1,415,762 and $0 and as of December 31, 2025, were $2,412,918 and $0, respectively. The Company held restricted cash of $1,106,214 in an escrow account as of June 30, 2026, designated for the acquisition of property and their existing debt.

RESTRICTED CASH AND INVESTMENTS

6 Months Ended

Jun. 30, 2026

NOTE 4 - RESTRICTED CASH AND INVESTMENTS

The Company maintains multiple segregated accounts in trust for borrowers and investors. The value of these accounts is carried under the asset “Restricted Cash.”

The “In Trust for 1” account holds the monthly tax and insurance payments collected from borrowers and distributes payments annually, on behalf of borrowers, to the appropriate tax authorities and insurance companies. This account corresponds to the Escrow Payable liability. As of June 30, 2026, and December 31, 2025, this account had balances of $741,090 and $1,375,700, respectively.

The “In Trust for 2” account receives payments from borrowers, distributes payments to investors, and pays the servicing fees to the Company. This account corresponds to the Due to Investors liability, which is included in other liabilities and payables. As of June 30, 2026, and December 31, 2025, this account had balances of $1,270,219 and $466,216, respectively.

The Company maintains an account for payment of quarterly Preferred Series B dividends that has balances of $0 and $308,750 as of June 30, 2026, and December 31, 2025, respectively.

The Company maintains a cash management account that holds a portion of the restricted cash, which is swept on a regular basis. The account had balances of $100,000 as of June 30, 2026 and December 31, 2025. This account is included as part of the Escrow Payable liability account.

The Company invests a portion of restricted cash from borrowers in a savings account with a balance of $250,000 as of June 30, 2026, and December 31, 2025, respectively.

The Company has opened two cash management accounts at J.W. Korth & Company that hold a portion of restricted cash. The balances as of June 30, 2026, were $1,415,762 and $0 and as of December 31, 2025, were $2,412,918 and $0, respectively.

The Company held restricted cash of $1,106,214 in an escrow account as of June 30, 2026, designated for the acquisition of property and their existing debt.