{
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   "markdown": "<a id='83640abd-6fd1-460b-97df-00eddf92cd37'></a>\n\nAs of June 30, 2026, the CVRs associated with the closing of the UDF IV Merger were valued at approximately $21.8\nmillion or $1.71 per CVR.",
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   "markdown": "<a id='b4fe3acf-2cb1-4a7a-bfa0-dafb06fbcf29'></a>\n\nIn addition, the fair value of certain contingent consideration in connection with mergers and acquisitions was determined using a Monte Carlo simulation model which considers various potential results based on Level 3 inputs, including management's latest estimates of future operating results. Fair value measurements of the contingent consideration liability are sensitive to changes in assumptions related to earnings before tax, discount rate and risk-free rate of return.",
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   "markdown": "<a id='0da9a328-8d34-4df3-95e6-a77407505f9a'></a>\n\nThe final purchase price allocation associated with the closing of the Mosaic Mergers valued the contingent equity rights at approximately $25.0 million or $0.83 per contingent equity right. On March 17, 2025, the contingent equity rights expired with an aggregate consideration of zero.",
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   "markdown": "<a id='68de865a-0afb-4378-8c3b-5c2d057c711e'></a>\n\nIn certain cases, the inputs used to measure fair value may be categorized into different levels of the fair value hierarchy. In such cases, an investment's level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The Company's assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment.",
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   "markdown": "<a id='68a1e640-0030-470d-aedd-6ea4dc39eab7'></a>\n\nThe table below presents financial instruments carried at fair value on a recurring basis.",
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   "markdown": "<a id='8281b894-946a-4753-aa99-3d8fc358f920'></a>\n\n<table id=\"0-1\">\n<tr><td id=\"0-2\">(in thousands)</td><td id=\"0-3\">Level 1</td><td id=\"0-4\">Level 2</td><td id=\"0-5\">Level 3</td><td id=\"0-6\">Total</td></tr>\n<tr><td id=\"0-7\" colspan=\"5\">June 30, 2026</td></tr>\n<tr><td id=\"0-8\" colspan=\"5\">Assets:</td></tr>\n<tr><td id=\"0-9\">Money market funds (D</td><td id=\"0-a\">76,269</td><td id=\"0-b\"></td><td id=\"0-c\"></td><td id=\"0-d\">76,269</td></tr>\n<tr><td id=\"0-e\">Loans, net</td><td id=\"0-f\"></td><td id=\"0-g\"></td><td id=\"0-h\">388</td><td id=\"0-i\">388</td></tr>\n<tr><td id=\"0-j\">Loans, held for sale</td><td id=\"0-k\"></td><td id=\"0-l\">61,314</td><td id=\"0-m\"></td><td id=\"0-n\">61,314</td></tr>\n<tr><td id=\"0-o\">PPP loans (2)</td><td id=\"0-p\"></td><td id=\"0-q\">117</td><td id=\"0-r\"></td><td id=\"0-s\">117</td></tr>\n<tr><td id=\"0-t\">MBS</td><td id=\"0-u\"></td><td id=\"0-v\">31,587</td><td id=\"0-w\"></td><td id=\"0-x\">31,587</td></tr>\n<tr><td id=\"0-y\">Derivative instruments</td><td id=\"0-z\"></td><td id=\"0-A\">3,096</td><td id=\"0-B\"></td><td id=\"0-C\">3,096</td></tr>\n<tr><td id=\"0-D\">Investment in unconsolidated joint ventures</td><td id=\"0-E\"></td><td id=\"0-F\"></td><td id=\"0-G\">5,294</td><td id=\"0-H\">5,294</td></tr>\n<tr><td id=\"0-I\">Preferred equity investment</td><td id=\"0-J\"></td><td id=\"0-K\"></td><td id=\"0-L\">62,586</td><td id=\"0-M\">62,586</td></tr>\n<tr><td id=\"0-N\">Receivable from third party</td><td id=\"0-O\"></td><td id=\"0-P\"></td><td id=\"0-Q\">12,360</td><td id=\"0-R\">12,360</td></tr>\n<tr><td id=\"0-S\">Total assets</td><td id=\"0-T\">76,269</td><td id=\"0-U\">96,114</td><td id=\"0-V\">80,628</td><td id=\"0-W\">253,011</td></tr>\n<tr><td id=\"0-X\"></td><td id=\"0-Y\"></td><td id=\"0-Z\"></td><td id=\"0-10\"></td><td id=\"0-11\"></td></tr>\n<tr><td id=\"0-12\" colspan=\"5\">Liabilities:</td></tr>\n<tr><td id=\"0-13\">Derivative instruments</td><td id=\"0-14\"></td><td id=\"0-15\">60</td><td id=\"0-16\"></td><td id=\"0-17\">60</td></tr>\n<tr><td id=\"0-18\">Contingent consideration</td><td id=\"0-19\"></td><td id=\"0-1a\"></td><td id=\"0-1b\">22,265</td><td id=\"0-1c\">22,265</td></tr>\n<tr><td id=\"0-1d\">Total liabilities</td><td id=\"0-1e\">$</td><td id=\"0-1f\">60</td><td id=\"0-1g\">$ 22,265</td><td id=\"0-1h\">$ 22,325</td></tr>\n<tr><td id=\"0-1i\">December 31, 2025</td><td id=\"0-1j\"></td><td id=\"0-1k\"></td><td id=\"0-1l\"></td><td id=\"0-1m\"></td></tr>\n<tr><td id=\"0-1n\">Assets:</td><td id=\"0-1o\" colspan=\"2\"></td><td id=\"0-1p\" colspan=\"2\"></td></tr>\n<tr><td id=\"0-1q\">Money market funds (1)</td><td id=\"0-1r\">136,496</td><td id=\"0-1s\"></td><td id=\"0-1t\"></td><td id=\"0-1u\">136,496</td></tr>\n<tr><td id=\"0-1v\">Loans, net</td><td id=\"0-1w\"></td><td id=\"0-1x\"></td><td id=\"0-1y\">737</td><td id=\"0-1z\">737</td></tr>\n<tr><td id=\"0-1A\">Loans, held for sale</td><td id=\"0-1B\"></td><td id=\"0-1C\">73,094</td><td id=\"0-1D\"></td><td id=\"0-1E\">73,094</td></tr>\n<tr><td id=\"0-1F\">PPP loans (2)</td><td id=\"0-1G\"></td><td id=\"0-1H\">208</td><td id=\"0-1I\"></td><td id=\"0-1J\">208</td></tr>\n<tr><td id=\"0-1K\">MBS</td><td id=\"0-1L\"></td><td id=\"0-1M\">34,501</td><td id=\"0-1N\"></td><td id=\"0-1O\">34,501</td></tr>\n<tr><td id=\"0-1P\">Derivative instruments</td><td id=\"0-1Q\">\u2014</td><td id=\"0-1R\">6,740</td><td id=\"0-1S\">\u2014</td><td id=\"0-1T\">6,740</td></tr>\n<tr><td id=\"0-1U\">Investment in unconsolidated joint ventures</td><td id=\"0-1V\">\u2014</td><td id=\"0-1W\">\u2014</td><td id=\"0-1X\">5,737</td><td id=\"0-1Y\">5,737</td></tr>\n<tr><td id=\"0-1Z\">Preferred equity investment (1)</td><td id=\"0-20\">\u2014</td><td id=\"0-21\">\u2014</td><td id=\"0-22\">79,887</td><td id=\"0-23\">79,887</td></tr>\n<tr><td id=\"0-24\">Receivable from third party (2)</td><td id=\"0-25\">\u2014</td><td id=\"0-26\">\u2014</td><td id=\"0-27\">12,360</td><td id=\"0-28\">12,360</td></tr>\n<tr><td id=\"0-29\">Total assets</td><td id=\"0-2a\">136,496</td><td id=\"0-2b\">114,543</td><td id=\"0-2c\">98,721</td><td id=\"0-2d\">349,760</td></tr>\n<tr><td id=\"0-2e\"></td><td id=\"0-2f\"></td><td id=\"0-2g\"></td><td id=\"0-2h\"></td><td id=\"0-2i\"></td></tr>\n<tr><td id=\"0-2j\" colspan=\"3\">Liabilities:</td><td id=\"0-2k\" colspan=\"2\"></td></tr>\n<tr><td id=\"0-2l\">Derivative instruments</td><td id=\"0-2m\"></td><td id=\"0-2n\">1,432</td><td id=\"0-2o\"></td><td id=\"0-2p\">1,432</td></tr>\n<tr><td id=\"0-2q\">Contingent consideration</td><td id=\"0-2r\"></td><td id=\"0-2s\"></td><td id=\"0-2t\">18,698</td><td id=\"0-2u\">18,698</td></tr>\n<tr><td id=\"0-2v\">Total liabilities</td><td id=\"0-2w\"></td><td id=\"0-2x\">$ 1,432</td><td id=\"0-2y\">$ 18,698</td><td id=\"0-2z\">$ 20,130</td></tr>\n</table>",
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   "markdown": "<a id='ae18a93f-7efb-4da6-a5a8-c954d2e93064'></a>\n\n(1) Money market funds are included in cash and cash equivalents on the consolidated balance sheets\n(2) Asset is included in other assets on the consolidated balance sheets\n(3) Preferred equity investment held through consolidated joint ventures is included in assets of consolidated VIEs on the consolidated balance sheets",
   "type": "text"
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   "id": "e7c72016-95da-4ba6-b5cf-bd155cbef50f",
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   "markdown": "<a id='e7c72016-95da-4ba6-b5cf-bd155cbef50f'></a>\n\nThe table below presents the valuation techniques and significant unobservable inputs used to value Level 3 financial instruments, using third party information without adjustment.",
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  {
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   "markdown": "<a id='403cc5d2-b3ab-440e-8523-82f883ff22b4'></a>\n\n35",
   "type": "marginalia"
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  {
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   "markdown": "<a id='f46ba943-c24d-4fdb-bd30-32b784efd478'></a>\n\nJune 30, 2026\n\n<table id=\"0-2A\">\n<tr><td id=\"0-2B\" colspan=\"6\">Assets:</td></tr>\n<tr><td id=\"0-2C\">Investment in unconsolidated joint ventures</td><td id=\"0-2D\">5.294</td><td id=\"0-2E\">Income Approach</td><td id=\"0-2F\">Discount rate</td><td id=\"0-2G\">9.0%</td><td id=\"0-2H\">9.0%</td></tr>\n<tr><td id=\"0-2I\">Preferred equity investment</td><td id=\"0-2J\">62.586</td><td id=\"0-2K\">Income Approach</td><td id=\"0-2L\">Discount rate</td><td id=\"0-2M\">12.0%</td><td id=\"0-2N\">12.0%</td></tr>\n<tr><td id=\"0-2O\">Receivable from third party</td><td id=\"0-2P\">12.360</td><td id=\"0-2Q\">Income Approach</td><td id=\"0-2R\">Debt Yield | Capitalization Rate</td><td id=\"0-2S\">7.3% | 6.0%</td><td id=\"0-2T\">7.3% | 6.0%</td></tr>\n<tr><td id=\"0-2U\">Total assets</td><td id=\"0-2V\">80.240</td><td id=\"0-2W\"></td><td id=\"0-2X\"></td><td id=\"0-2Y\"></td><td id=\"0-2Z\"></td></tr>\n<tr><td id=\"0-30\" colspan=\"6\">Liabilities:</td></tr>\n<tr><td id=\"0-31\">Contingent consideration- Madison One (2)</td><td id=\"0-32\">$                                496</td><td id=\"0-33\">Monte Carlo Simulation Model</td><td id=\"0-34\">Net income volatility | Risk- adjusted discount rate</td><td id=\"0-35\">64.0% | 47.3%</td><td id=\"0-36\">64.0% | 47.3%</td></tr>\n<tr><td id=\"0-37\">Contingent consideration - UDF</td><td id=\"0-38\">21,769</td><td id=\"0-39\">Distributable Cash Flow Approach</td><td id=\"0-3a\">Discount factor</td><td id=\"0-3b\">18.0%</td><td id=\"0-3c\">18.0%</td></tr>\n<tr><td id=\"0-3d\">Total liabilities</td><td id=\"0-3e\">$                                22,265</td><td id=\"0-3f\"></td><td id=\"0-3g\"></td><td id=\"0-3h\"></td><td id=\"0-3i\"></td></tr>\n<tr><td id=\"0-3j\">December 31, 2025</td><td id=\"0-3k\"></td><td id=\"0-3l\"></td><td id=\"0-3m\"></td><td id=\"0-3n\"></td><td id=\"0-3o\"></td></tr>\n<tr><td id=\"0-3p\" colspan=\"6\">Assets:</td></tr>\n<tr><td id=\"0-3q\">Investment in unconsolidated joint ventures</td><td id=\"0-3r\">$ 5,737</td><td id=\"0-3s\">Income Approach</td><td id=\"0-3t\">Discount rate</td><td id=\"0-3u\">9.0%</td><td id=\"0-3v\">9.0%</td></tr>\n<tr><td id=\"0-3w\">Preferred equity investment</td><td id=\"0-3x\">79,887</td><td id=\"0-3y\">Income Approach</td><td id=\"0-3z\">Discount rate</td><td id=\"0-3A\">12.0%</td><td id=\"0-3B\">12.0%</td></tr>\n</table>",
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 ],
 "markdown": "<a id='83640abd-6fd1-460b-97df-00eddf92cd37'></a>\n\nAs of June 30, 2026, the CVRs associated with the closing of the UDF IV Merger were valued at approximately $21.8\nmillion or $1.71 per CVR.\n\n<a id='b4fe3acf-2cb1-4a7a-bfa0-dafb06fbcf29'></a>\n\nIn addition, the fair value of certain contingent consideration in connection with mergers and acquisitions was determined using a Monte Carlo simulation model which considers various potential results based on Level 3 inputs, including management's latest estimates of future operating results. Fair value measurements of the contingent consideration liability are sensitive to changes in assumptions related to earnings before tax, discount rate and risk-free rate of return.\n\n<a id='0da9a328-8d34-4df3-95e6-a77407505f9a'></a>\n\nThe final purchase price allocation associated with the closing of the Mosaic Mergers valued the contingent equity rights at approximately $25.0 million or $0.83 per contingent equity right. On March 17, 2025, the contingent equity rights expired with an aggregate consideration of zero.\n\n<a id='68de865a-0afb-4378-8c3b-5c2d057c711e'></a>\n\nIn certain cases, the inputs used to measure fair value may be categorized into different levels of the fair value hierarchy. In such cases, an investment's level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The Company's assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment.\n\n<a id='68a1e640-0030-470d-aedd-6ea4dc39eab7'></a>\n\nThe table below presents financial instruments carried at fair value on a recurring basis.\n\n<a id='8281b894-946a-4753-aa99-3d8fc358f920'></a>\n\n<table id=\"0-1\">\n<tr><td id=\"0-2\">(in thousands)</td><td id=\"0-3\">Level 1</td><td id=\"0-4\">Level 2</td><td id=\"0-5\">Level 3</td><td id=\"0-6\">Total</td></tr>\n<tr><td id=\"0-7\" colspan=\"5\">June 30, 2026</td></tr>\n<tr><td id=\"0-8\" colspan=\"5\">Assets:</td></tr>\n<tr><td id=\"0-9\">Money market funds (D</td><td id=\"0-a\">76,269</td><td id=\"0-b\"></td><td id=\"0-c\"></td><td id=\"0-d\">76,269</td></tr>\n<tr><td id=\"0-e\">Loans, net</td><td id=\"0-f\"></td><td id=\"0-g\"></td><td id=\"0-h\">388</td><td id=\"0-i\">388</td></tr>\n<tr><td id=\"0-j\">Loans, held for sale</td><td id=\"0-k\"></td><td id=\"0-l\">61,314</td><td id=\"0-m\"></td><td id=\"0-n\">61,314</td></tr>\n<tr><td id=\"0-o\">PPP loans (2)</td><td id=\"0-p\"></td><td id=\"0-q\">117</td><td id=\"0-r\"></td><td id=\"0-s\">117</td></tr>\n<tr><td id=\"0-t\">MBS</td><td id=\"0-u\"></td><td id=\"0-v\">31,587</td><td id=\"0-w\"></td><td id=\"0-x\">31,587</td></tr>\n<tr><td id=\"0-y\">Derivative instruments</td><td id=\"0-z\"></td><td id=\"0-A\">3,096</td><td id=\"0-B\"></td><td id=\"0-C\">3,096</td></tr>\n<tr><td id=\"0-D\">Investment in unconsolidated joint ventures</td><td id=\"0-E\"></td><td id=\"0-F\"></td><td id=\"0-G\">5,294</td><td id=\"0-H\">5,294</td></tr>\n<tr><td id=\"0-I\">Preferred equity investment</td><td id=\"0-J\"></td><td id=\"0-K\"></td><td id=\"0-L\">62,586</td><td id=\"0-M\">62,586</td></tr>\n<tr><td id=\"0-N\">Receivable from third party</td><td id=\"0-O\"></td><td id=\"0-P\"></td><td id=\"0-Q\">12,360</td><td id=\"0-R\">12,360</td></tr>\n<tr><td id=\"0-S\">Total assets</td><td id=\"0-T\">76,269</td><td id=\"0-U\">96,114</td><td id=\"0-V\">80,628</td><td id=\"0-W\">253,011</td></tr>\n<tr><td id=\"0-X\"></td><td id=\"0-Y\"></td><td id=\"0-Z\"></td><td id=\"0-10\"></td><td id=\"0-11\"></td></tr>\n<tr><td id=\"0-12\" colspan=\"5\">Liabilities:</td></tr>\n<tr><td id=\"0-13\">Derivative instruments</td><td id=\"0-14\"></td><td id=\"0-15\">60</td><td id=\"0-16\"></td><td id=\"0-17\">60</td></tr>\n<tr><td id=\"0-18\">Contingent consideration</td><td id=\"0-19\"></td><td id=\"0-1a\"></td><td id=\"0-1b\">22,265</td><td id=\"0-1c\">22,265</td></tr>\n<tr><td id=\"0-1d\">Total liabilities</td><td id=\"0-1e\">$</td><td id=\"0-1f\">60</td><td id=\"0-1g\">$ 22,265</td><td id=\"0-1h\">$ 22,325</td></tr>\n<tr><td id=\"0-1i\">December 31, 2025</td><td id=\"0-1j\"></td><td id=\"0-1k\"></td><td id=\"0-1l\"></td><td id=\"0-1m\"></td></tr>\n<tr><td id=\"0-1n\">Assets:</td><td id=\"0-1o\" colspan=\"2\"></td><td id=\"0-1p\" colspan=\"2\"></td></tr>\n<tr><td id=\"0-1q\">Money market funds (1)</td><td id=\"0-1r\">136,496</td><td id=\"0-1s\"></td><td id=\"0-1t\"></td><td id=\"0-1u\">136,496</td></tr>\n<tr><td id=\"0-1v\">Loans, net</td><td id=\"0-1w\"></td><td id=\"0-1x\"></td><td id=\"0-1y\">737</td><td id=\"0-1z\">737</td></tr>\n<tr><td id=\"0-1A\">Loans, held for sale</td><td id=\"0-1B\"></td><td id=\"0-1C\">73,094</td><td id=\"0-1D\"></td><td id=\"0-1E\">73,094</td></tr>\n<tr><td id=\"0-1F\">PPP loans (2)</td><td id=\"0-1G\"></td><td id=\"0-1H\">208</td><td id=\"0-1I\"></td><td id=\"0-1J\">208</td></tr>\n<tr><td id=\"0-1K\">MBS</td><td id=\"0-1L\"></td><td id=\"0-1M\">34,501</td><td id=\"0-1N\"></td><td id=\"0-1O\">34,501</td></tr>\n<tr><td id=\"0-1P\">Derivative instruments</td><td id=\"0-1Q\">\u2014</td><td id=\"0-1R\">6,740</td><td id=\"0-1S\">\u2014</td><td id=\"0-1T\">6,740</td></tr>\n<tr><td id=\"0-1U\">Investment in unconsolidated joint ventures</td><td id=\"0-1V\">\u2014</td><td id=\"0-1W\">\u2014</td><td id=\"0-1X\">5,737</td><td id=\"0-1Y\">5,737</td></tr>\n<tr><td id=\"0-1Z\">Preferred equity investment (1)</td><td id=\"0-20\">\u2014</td><td id=\"0-21\">\u2014</td><td id=\"0-22\">79,887</td><td id=\"0-23\">79,887</td></tr>\n<tr><td id=\"0-24\">Receivable from third party (2)</td><td id=\"0-25\">\u2014</td><td id=\"0-26\">\u2014</td><td id=\"0-27\">12,360</td><td id=\"0-28\">12,360</td></tr>\n<tr><td id=\"0-29\">Total assets</td><td id=\"0-2a\">136,496</td><td id=\"0-2b\">114,543</td><td id=\"0-2c\">98,721</td><td id=\"0-2d\">349,760</td></tr>\n<tr><td id=\"0-2e\"></td><td id=\"0-2f\"></td><td id=\"0-2g\"></td><td id=\"0-2h\"></td><td id=\"0-2i\"></td></tr>\n<tr><td id=\"0-2j\" colspan=\"3\">Liabilities:</td><td id=\"0-2k\" colspan=\"2\"></td></tr>\n<tr><td id=\"0-2l\">Derivative instruments</td><td id=\"0-2m\"></td><td id=\"0-2n\">1,432</td><td id=\"0-2o\"></td><td id=\"0-2p\">1,432</td></tr>\n<tr><td id=\"0-2q\">Contingent consideration</td><td id=\"0-2r\"></td><td id=\"0-2s\"></td><td id=\"0-2t\">18,698</td><td id=\"0-2u\">18,698</td></tr>\n<tr><td id=\"0-2v\">Total liabilities</td><td id=\"0-2w\"></td><td id=\"0-2x\">$ 1,432</td><td id=\"0-2y\">$ 18,698</td><td id=\"0-2z\">$ 20,130</td></tr>\n</table>\n\n<a id='ae18a93f-7efb-4da6-a5a8-c954d2e93064'></a>\n\n(1) Money market funds are included in cash and cash equivalents on the consolidated balance sheets\n(2) Asset is included in other assets on the consolidated balance sheets\n(3) Preferred equity investment held through consolidated joint ventures is included in assets of consolidated VIEs on the consolidated balance sheets\n\n<a id='e7c72016-95da-4ba6-b5cf-bd155cbef50f'></a>\n\nThe table below presents the valuation techniques and significant unobservable inputs used to value Level 3 financial instruments, using third party information without adjustment.\n\n<a id='403cc5d2-b3ab-440e-8523-82f883ff22b4'></a>\n\n35\n\n<a id='f46ba943-c24d-4fdb-bd30-32b784efd478'></a>\n\nJune 30, 2026\n\n<table id=\"0-2A\">\n<tr><td id=\"0-2B\" colspan=\"6\">Assets:</td></tr>\n<tr><td id=\"0-2C\">Investment in unconsolidated joint ventures</td><td id=\"0-2D\">5.294</td><td id=\"0-2E\">Income Approach</td><td id=\"0-2F\">Discount rate</td><td id=\"0-2G\">9.0%</td><td id=\"0-2H\">9.0%</td></tr>\n<tr><td id=\"0-2I\">Preferred equity investment</td><td id=\"0-2J\">62.586</td><td id=\"0-2K\">Income Approach</td><td id=\"0-2L\">Discount rate</td><td id=\"0-2M\">12.0%</td><td id=\"0-2N\">12.0%</td></tr>\n<tr><td id=\"0-2O\">Receivable from third party</td><td id=\"0-2P\">12.360</td><td id=\"0-2Q\">Income Approach</td><td id=\"0-2R\">Debt Yield | Capitalization Rate</td><td id=\"0-2S\">7.3% | 6.0%</td><td id=\"0-2T\">7.3% | 6.0%</td></tr>\n<tr><td id=\"0-2U\">Total assets</td><td id=\"0-2V\">80.240</td><td id=\"0-2W\"></td><td id=\"0-2X\"></td><td id=\"0-2Y\"></td><td id=\"0-2Z\"></td></tr>\n<tr><td id=\"0-30\" colspan=\"6\">Liabilities:</td></tr>\n<tr><td id=\"0-31\">Contingent consideration- Madison One (2)</td><td id=\"0-32\">$                                496</td><td id=\"0-33\">Monte Carlo Simulation Model</td><td id=\"0-34\">Net income volatility | Risk- adjusted discount rate</td><td id=\"0-35\">64.0% | 47.3%</td><td id=\"0-36\">64.0% | 47.3%</td></tr>\n<tr><td id=\"0-37\">Contingent consideration - UDF</td><td id=\"0-38\">21,769</td><td id=\"0-39\">Distributable Cash Flow Approach</td><td id=\"0-3a\">Discount factor</td><td id=\"0-3b\">18.0%</td><td id=\"0-3c\">18.0%</td></tr>\n<tr><td id=\"0-3d\">Total liabilities</td><td id=\"0-3e\">$                                22,265</td><td id=\"0-3f\"></td><td id=\"0-3g\"></td><td id=\"0-3h\"></td><td id=\"0-3i\"></td></tr>\n<tr><td id=\"0-3j\">December 31, 2025</td><td id=\"0-3k\"></td><td id=\"0-3l\"></td><td id=\"0-3m\"></td><td id=\"0-3n\"></td><td id=\"0-3o\"></td></tr>\n<tr><td id=\"0-3p\" colspan=\"6\">Assets:</td></tr>\n<tr><td id=\"0-3q\">Investment in unconsolidated joint ventures</td><td id=\"0-3r\">$ 5,737</td><td id=\"0-3s\">Income Approach</td><td id=\"0-3t\">Discount rate</td><td id=\"0-3u\">9.0%</td><td id=\"0-3v\">9.0%</td></tr>\n<tr><td id=\"0-3w\">Preferred equity investment</td><td id=\"0-3x\">79,887</td><td id=\"0-3y\">Income Approach</td><td id=\"0-3z\">Discount rate</td><td id=\"0-3A\">12.0%</td><td id=\"0-3B\">12.0%</td></tr>\n</table>",
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   "markdown": "<a id='83640abd-6fd1-460b-97df-00eddf92cd37'></a>\n\nAs of June 30, 2026, the CVRs associated with the closing of the UDF IV Merger were valued at approximately $21.8\nmillion or $1.71 per CVR.\n\n<a id='b4fe3acf-2cb1-4a7a-bfa0-dafb06fbcf29'></a>\n\nIn addition, the fair value of certain contingent consideration in connection with mergers and acquisitions was determined using a Monte Carlo simulation model which considers various potential results based on Level 3 inputs, including management's latest estimates of future operating results. Fair value measurements of the contingent consideration liability are sensitive to changes in assumptions related to earnings before tax, discount rate and risk-free rate of return.\n\n<a id='0da9a328-8d34-4df3-95e6-a77407505f9a'></a>\n\nThe final purchase price allocation associated with the closing of the Mosaic Mergers valued the contingent equity rights at approximately $25.0 million or $0.83 per contingent equity right. On March 17, 2025, the contingent equity rights expired with an aggregate consideration of zero.\n\n<a id='68de865a-0afb-4378-8c3b-5c2d057c711e'></a>\n\nIn certain cases, the inputs used to measure fair value may be categorized into different levels of the fair value hierarchy. In such cases, an investment's level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The Company's assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment.\n\n<a id='68a1e640-0030-470d-aedd-6ea4dc39eab7'></a>\n\nThe table below presents financial instruments carried at fair value on a recurring basis.\n\n<a id='8281b894-946a-4753-aa99-3d8fc358f920'></a>\n\n<table id=\"0-1\">\n<tr><td id=\"0-2\">(in thousands)</td><td id=\"0-3\">Level 1</td><td id=\"0-4\">Level 2</td><td id=\"0-5\">Level 3</td><td id=\"0-6\">Total</td></tr>\n<tr><td id=\"0-7\" colspan=\"5\">June 30, 2026</td></tr>\n<tr><td id=\"0-8\" colspan=\"5\">Assets:</td></tr>\n<tr><td id=\"0-9\">Money market funds (D</td><td id=\"0-a\">76,269</td><td id=\"0-b\"></td><td id=\"0-c\"></td><td id=\"0-d\">76,269</td></tr>\n<tr><td id=\"0-e\">Loans, net</td><td id=\"0-f\"></td><td id=\"0-g\"></td><td id=\"0-h\">388</td><td id=\"0-i\">388</td></tr>\n<tr><td id=\"0-j\">Loans, held for sale</td><td id=\"0-k\"></td><td id=\"0-l\">61,314</td><td id=\"0-m\"></td><td id=\"0-n\">61,314</td></tr>\n<tr><td id=\"0-o\">PPP loans (2)</td><td id=\"0-p\"></td><td id=\"0-q\">117</td><td id=\"0-r\"></td><td id=\"0-s\">117</td></tr>\n<tr><td id=\"0-t\">MBS</td><td id=\"0-u\"></td><td id=\"0-v\">31,587</td><td id=\"0-w\"></td><td id=\"0-x\">31,587</td></tr>\n<tr><td id=\"0-y\">Derivative instruments</td><td id=\"0-z\"></td><td id=\"0-A\">3,096</td><td id=\"0-B\"></td><td id=\"0-C\">3,096</td></tr>\n<tr><td id=\"0-D\">Investment in unconsolidated joint ventures</td><td id=\"0-E\"></td><td id=\"0-F\"></td><td id=\"0-G\">5,294</td><td id=\"0-H\">5,294</td></tr>\n<tr><td id=\"0-I\">Preferred equity investment</td><td id=\"0-J\"></td><td id=\"0-K\"></td><td id=\"0-L\">62,586</td><td id=\"0-M\">62,586</td></tr>\n<tr><td id=\"0-N\">Receivable from third party</td><td id=\"0-O\"></td><td id=\"0-P\"></td><td id=\"0-Q\">12,360</td><td id=\"0-R\">12,360</td></tr>\n<tr><td id=\"0-S\">Total assets</td><td id=\"0-T\">76,269</td><td id=\"0-U\">96,114</td><td id=\"0-V\">80,628</td><td id=\"0-W\">253,011</td></tr>\n<tr><td id=\"0-X\"></td><td id=\"0-Y\"></td><td id=\"0-Z\"></td><td id=\"0-10\"></td><td id=\"0-11\"></td></tr>\n<tr><td id=\"0-12\" colspan=\"5\">Liabilities:</td></tr>\n<tr><td id=\"0-13\">Derivative instruments</td><td id=\"0-14\"></td><td id=\"0-15\">60</td><td id=\"0-16\"></td><td id=\"0-17\">60</td></tr>\n<tr><td id=\"0-18\">Contingent consideration</td><td id=\"0-19\"></td><td id=\"0-1a\"></td><td id=\"0-1b\">22,265</td><td id=\"0-1c\">22,265</td></tr>\n<tr><td id=\"0-1d\">Total liabilities</td><td id=\"0-1e\">$</td><td id=\"0-1f\">60</td><td id=\"0-1g\">$ 22,265</td><td id=\"0-1h\">$ 22,325</td></tr>\n<tr><td id=\"0-1i\">December 31, 2025</td><td id=\"0-1j\"></td><td id=\"0-1k\"></td><td id=\"0-1l\"></td><td id=\"0-1m\"></td></tr>\n<tr><td id=\"0-1n\">Assets:</td><td id=\"0-1o\" colspan=\"2\"></td><td id=\"0-1p\" colspan=\"2\"></td></tr>\n<tr><td id=\"0-1q\">Money market funds (1)</td><td id=\"0-1r\">136,496</td><td id=\"0-1s\"></td><td id=\"0-1t\"></td><td id=\"0-1u\">136,496</td></tr>\n<tr><td id=\"0-1v\">Loans, net</td><td id=\"0-1w\"></td><td id=\"0-1x\"></td><td id=\"0-1y\">737</td><td id=\"0-1z\">737</td></tr>\n<tr><td id=\"0-1A\">Loans, held for sale</td><td id=\"0-1B\"></td><td id=\"0-1C\">73,094</td><td id=\"0-1D\"></td><td id=\"0-1E\">73,094</td></tr>\n<tr><td id=\"0-1F\">PPP loans (2)</td><td id=\"0-1G\"></td><td id=\"0-1H\">208</td><td id=\"0-1I\"></td><td id=\"0-1J\">208</td></tr>\n<tr><td id=\"0-1K\">MBS</td><td id=\"0-1L\"></td><td id=\"0-1M\">34,501</td><td id=\"0-1N\"></td><td id=\"0-1O\">34,501</td></tr>\n<tr><td id=\"0-1P\">Derivative instruments</td><td id=\"0-1Q\">\u2014</td><td id=\"0-1R\">6,740</td><td id=\"0-1S\">\u2014</td><td id=\"0-1T\">6,740</td></tr>\n<tr><td id=\"0-1U\">Investment in unconsolidated joint ventures</td><td id=\"0-1V\">\u2014</td><td id=\"0-1W\">\u2014</td><td id=\"0-1X\">5,737</td><td id=\"0-1Y\">5,737</td></tr>\n<tr><td id=\"0-1Z\">Preferred equity investment (1)</td><td id=\"0-20\">\u2014</td><td id=\"0-21\">\u2014</td><td id=\"0-22\">79,887</td><td id=\"0-23\">79,887</td></tr>\n<tr><td id=\"0-24\">Receivable from third party (2)</td><td id=\"0-25\">\u2014</td><td id=\"0-26\">\u2014</td><td id=\"0-27\">12,360</td><td id=\"0-28\">12,360</td></tr>\n<tr><td id=\"0-29\">Total assets</td><td id=\"0-2a\">136,496</td><td id=\"0-2b\">114,543</td><td id=\"0-2c\">98,721</td><td id=\"0-2d\">349,760</td></tr>\n<tr><td id=\"0-2e\"></td><td id=\"0-2f\"></td><td id=\"0-2g\"></td><td id=\"0-2h\"></td><td id=\"0-2i\"></td></tr>\n<tr><td id=\"0-2j\" colspan=\"3\">Liabilities:</td><td id=\"0-2k\" colspan=\"2\"></td></tr>\n<tr><td id=\"0-2l\">Derivative instruments</td><td id=\"0-2m\"></td><td id=\"0-2n\">1,432</td><td id=\"0-2o\"></td><td id=\"0-2p\">1,432</td></tr>\n<tr><td id=\"0-2q\">Contingent consideration</td><td id=\"0-2r\"></td><td id=\"0-2s\"></td><td id=\"0-2t\">18,698</td><td id=\"0-2u\">18,698</td></tr>\n<tr><td id=\"0-2v\">Total liabilities</td><td id=\"0-2w\"></td><td id=\"0-2x\">$ 1,432</td><td id=\"0-2y\">$ 18,698</td><td id=\"0-2z\">$ 20,130</td></tr>\n</table>\n\n<a id='ae18a93f-7efb-4da6-a5a8-c954d2e93064'></a>\n\n(1) Money market funds are included in cash and cash equivalents on the consolidated balance sheets\n(2) Asset is included in other assets on the consolidated balance sheets\n(3) Preferred equity investment held through consolidated joint ventures is included in assets of consolidated VIEs on the consolidated balance sheets\n\n<a id='e7c72016-95da-4ba6-b5cf-bd155cbef50f'></a>\n\nThe table below presents the valuation techniques and significant unobservable inputs used to value Level 3 financial instruments, using third party information without adjustment.\n\n<a id='403cc5d2-b3ab-440e-8523-82f883ff22b4'></a>\n\n35\n\n<a id='f46ba943-c24d-4fdb-bd30-32b784efd478'></a>\n\nJune 30, 2026\n\n<table id=\"0-2A\">\n<tr><td id=\"0-2B\" colspan=\"6\">Assets:</td></tr>\n<tr><td id=\"0-2C\">Investment in unconsolidated joint ventures</td><td id=\"0-2D\">5.294</td><td id=\"0-2E\">Income Approach</td><td id=\"0-2F\">Discount rate</td><td id=\"0-2G\">9.0%</td><td id=\"0-2H\">9.0%</td></tr>\n<tr><td id=\"0-2I\">Preferred equity investment</td><td id=\"0-2J\">62.586</td><td id=\"0-2K\">Income Approach</td><td id=\"0-2L\">Discount rate</td><td id=\"0-2M\">12.0%</td><td id=\"0-2N\">12.0%</td></tr>\n<tr><td id=\"0-2O\">Receivable from third party</td><td id=\"0-2P\">12.360</td><td id=\"0-2Q\">Income Approach</td><td id=\"0-2R\">Debt Yield | Capitalization Rate</td><td id=\"0-2S\">7.3% | 6.0%</td><td id=\"0-2T\">7.3% | 6.0%</td></tr>\n<tr><td id=\"0-2U\">Total assets</td><td id=\"0-2V\">80.240</td><td id=\"0-2W\"></td><td id=\"0-2X\"></td><td id=\"0-2Y\"></td><td id=\"0-2Z\"></td></tr>\n<tr><td id=\"0-30\" colspan=\"6\">Liabilities:</td></tr>\n<tr><td id=\"0-31\">Contingent consideration- Madison One (2)</td><td id=\"0-32\">$                                496</td><td id=\"0-33\">Monte Carlo Simulation Model</td><td id=\"0-34\">Net income volatility | Risk- adjusted discount rate</td><td id=\"0-35\">64.0% | 47.3%</td><td id=\"0-36\">64.0% | 47.3%</td></tr>\n<tr><td id=\"0-37\">Contingent consideration - UDF</td><td id=\"0-38\">21,769</td><td id=\"0-39\">Distributable Cash Flow Approach</td><td id=\"0-3a\">Discount factor</td><td id=\"0-3b\">18.0%</td><td id=\"0-3c\">18.0%</td></tr>\n<tr><td id=\"0-3d\">Total liabilities</td><td id=\"0-3e\">$                                22,265</td><td id=\"0-3f\"></td><td id=\"0-3g\"></td><td id=\"0-3h\"></td><td id=\"0-3i\"></td></tr>\n<tr><td id=\"0-3j\">December 31, 2025</td><td id=\"0-3k\"></td><td id=\"0-3l\"></td><td id=\"0-3m\"></td><td id=\"0-3n\"></td><td id=\"0-3o\"></td></tr>\n<tr><td id=\"0-3p\" colspan=\"6\">Assets:</td></tr>\n<tr><td id=\"0-3q\">Investment in unconsolidated joint ventures</td><td id=\"0-3r\">$ 5,737</td><td id=\"0-3s\">Income Approach</td><td id=\"0-3t\">Discount rate</td><td id=\"0-3u\">9.0%</td><td id=\"0-3v\">9.0%</td></tr>\n<tr><td id=\"0-3w\">Preferred equity investment</td><td id=\"0-3x\">79,887</td><td id=\"0-3y\">Income Approach</td><td id=\"0-3z\">Discount rate</td><td id=\"0-3A\">12.0%</td><td id=\"0-3B\">12.0%</td></tr>\n</table>",
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