Related Party Transactions	3 Months Ended
Mar. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	11. Related Party Transactions BVH may be deemed to be controlled by Alan B. Levan, Chairman, Chief Executive Officer and President of BVH and Bluegreen, John E. Abdo, Vice Chairman of BVH and Bluegreen, Jarett S. Levan, a director of BVH and Bluegreen, and former President of BVH, and Seth M. Wise, a director of Bluegreen, and former Executive Vice President and director of BVH. Together, they may be deemed to beneficially own shares of BVH’s Class A Common Stock and Class B Common Stock representing approximately 79% of BVH’s total voting power. In addition, Raymond S. Lopez serves as our Chief Operating Officer and Chief Financial Officer and as BVH’s Chief Financial Officer. Mr. Alan Levan, Mr. Abdo and Mr. Lopez receive a significant portion of their compensation from us for their services on behalf of BVH and the Company. Mr. Alan Levan, Mr. Abdo, Mr. Jarett Levan and Mr. Wise may also be deemed to control BBX Capital Inc. (“BBX Capital”) and are executives and directors of that company. We paid or reimbursed BVH $0.1 million and $0.4 million during the three months ended March 31, 2021 and 2020, respectively, for management advisory, risk management, administrative and other services. We had accrued $0.3 million for the services described above as of March 31, 2020, with no such accrual as of March 31, 2021. BVH paid or reimbursed us $0.1 million for other shared services during the three months ended March 31, 2020, with no such payments or reimbursements during the three months ended March 31, 2021. As of March 31, 2021 and 2020, $0.2 million and $0.1 million, respectively was paid to us by BVH for these services. During the three months ended March 31, 2021 we paid BBX Capital, the former subsidiary of BVH which was spun-off on September 30, 2020, $0.2 million for administrative and other services, and $0.2 million was accrued for payment to BBX Capital for such services as of March 31, 2021. During the three months ended March 31, 2021, we paid Abdo Companies, Inc. $38,000 in exchange for certain management services. Mr. Abdo is the principal shareholder and Chief Executive Officer of Abdo Companies, Inc. See also Note 10: Income Taxes above for a description of the Agreement to Allocate Consolidated Income Tax Liability and Benefits and Note 1: Organization and Basis of Financial Statement Presentation above for a description of the statutory short-form merger effected on May 5, 2021 pursuant to which BVH acquired the approximately 7% of Bluegreen’s outstanding common stock not previously beneficially owned by BVH and Bluegreen became a wholly owned subsidiary of BVH.

Related Party Transactions

3 Months Ended

Mar. 31, 2021

11. Related Party Transactions

BVH may be deemed to be controlled by Alan B. Levan, Chairman, Chief Executive Officer and President of BVH and Bluegreen, John E. Abdo, Vice Chairman of BVH and Bluegreen, Jarett S. Levan, a director of BVH and Bluegreen, and former President of BVH, and Seth M. Wise, a director of Bluegreen, and former Executive Vice President and director of BVH. Together, they may be deemed to beneficially own shares of BVH’s Class A Common Stock and Class B Common Stock representing approximately 79% of BVH’s total voting power. In addition, Raymond S. Lopez serves as our Chief Operating Officer and Chief Financial Officer and as BVH’s Chief Financial Officer. Mr. Alan Levan, Mr. Abdo and Mr. Lopez receive a significant portion of their compensation from us for their services on behalf of BVH and the Company. Mr. Alan Levan, Mr. Abdo, Mr. Jarett Levan and Mr. Wise may also be deemed to control BBX Capital Inc. (“BBX Capital”) and are executives and directors of that company.

We paid or reimbursed BVH $0.1 million and $0.4 million during the three months ended March 31, 2021 and 2020, respectively, for management advisory, risk management, administrative and other services. We had accrued $0.3 million for the services described above as of March 31, 2020, with no such accrual as of March 31, 2021. BVH paid or reimbursed us $0.1 million for other shared services during the three months ended March 31, 2020, with no such payments or reimbursements during the three months ended March 31, 2021. As of March 31, 2021 and 2020, $0.2 million and $0.1 million, respectively was paid to us by BVH for these services. During the three months ended March 31, 2021 we paid BBX Capital, the former subsidiary of BVH which was spun-off on September 30, 2020, $0.2 million for administrative and other services, and $0.2 million was accrued for payment to BBX Capital for such services as of March 31, 2021.

During the three months ended March 31, 2021, we paid Abdo Companies, Inc. $38,000 in exchange for certain management services. Mr. Abdo is the principal shareholder and Chief Executive Officer of Abdo Companies, Inc.

See also Note 10: Income Taxes above for a description of the Agreement to Allocate Consolidated Income Tax Liability and Benefits and Note 1: Organization and Basis of Financial Statement Presentation above for a description of the statutory short-form merger effected on May 5, 2021 pursuant to which BVH acquired the approximately 7% of Bluegreen’s outstanding common stock not previously beneficially owned by BVH and Bluegreen became a wholly owned subsidiary of BVH.