CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
ASSETS
Cash and cash equivalents	$ 24,554	$ 8,555
Restricted cash	17,300	4,250
Investments in debt securities (includes $23,874 and $0 pledged as collateral at June 30, 2020 and December 31, 2019, respectively)	29,988	31,365
Investments in partnerships (includes $365,064 and $296,855 pledged as collateral at June 30, 2020 and December 31, 2019, respectively)	375,200	316,677
Deferred tax assets, net	57,336	57,711
Loans held for investment (includes $0 and $53,600 of related party loans at June 30, 2020 and December 31, 2019)	1,291	54,100
Other assets (includes $17,235 and $0 pledged as collateral at June 30, 2020 and December 31, 2019, respectively)	21,267	12,984
Total assets	526,936	485,642
LIABILITIES AND EQUITY
Debt	245,532	201,816
Accounts payable and accrued expenses	4,168	2,527
Other liabilities	2,749	174
Total liabilities	252,449	204,517
Commitments and contingencies (see Note 10)
Preferred shares:
Preferred shares, no par value, 5,000,000 shares authorized, no shares issued and outstanding at June 30, 2020 and December 31, 2019
Common shareholders' equity:
Common shares, no par value, 50,000,000 shares are authorized (5,704,314 and 5,701,946 shares issued and outstanding and 106,882 and 103,069 non-employee directors' deferred shares issued at June 30, 2020 and December 31, 2019, respectively)	267,078	273,492
Accumulated other comprehensive income ("AOCI")	7,409	7,633
Total shareholders' equity	274,487	281,125
Total liabilities and equity	$ 526,936	$ 485,642