FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2021

Fair Value Disclosures [Abstract]

Schedule of Financial Assets and Liabilities Measured at Fair Value

Set forth below is information regarding the Company's financial liabilities measured at fair value as of December 31, 2020 (dollars in thousands):

	Carrying and Fair Value		Fair Value Measurements Using Fair Value Hierarchy
			Level 1	Level 2		Level 3
Financial Liabilities:
Interest rate swap	$	23	—	$	23	—

During the year ended December 31, 2021, the fair value of the real estate investment was determined using the following input levels (dollars in thousands):

	Carrying and Fair Value		Fair Value Measurements Using Fair Value Hierarchy
			Level 1		Level 2		Level 3
Non-Financial Assets:
Investment in unconsolidated joint venture	$	3,000	$	—	$	3,000	$	—

During the year ended December 31, 2020, the fair value of the real estate investment was determined using the following input levels (dollars in thousands):

	Carrying and Fair Value		Fair Value Measurements Using Fair Value Hierarchy
			Level 1		Level 2		Level 3
Non-Financial Assets:
Long-lived assets	$	4,379	$	—	$	—	$	4,379

Fair Value Measurement Inputs and Valuation Techniques

Quantitative information about Level 2 measurements is as follows:

	Fair Value		Valuation Technique	Significant Unobservable Inputs
Non-Financial Assets: Long-Lived assets:
OPOP Tower and Lofts, St. Louis, MO	$	3,000	Sales Contract	Sales Contract

NOTE 12—FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued)

Quantitative information about Level 3 measurements is as follows:

	Fair Value		Valuation Technique	Significant Unobservable Inputs
Non-Financial Assets: Long-Lived assets:
Vacant land - South Daytona Beach, FL	$	4,379	Discounted cash flow	Non-binding sales contract /Discount rate 12.5%