Loans Receivable and Allowance for Loan Losses (Tables)

12 Months Ended

Dec. 31, 2019

Loans Receivable and Allowance for Loan Losses [Abstract]

Summary of Loans

	December 31,		December 31,
	2019		2018
Loans to evangelical churches and related organizations:
Real estate secured	$	130,889	$	147,061
Unsecured		160		274
Total loans		131,049		147,335
Deferred loan fees, net		(631)		(848)
Loan discount		(182)		(627)
Allowance for loan losses		(1,393)		(2,480)
Loans, net	$	128,843	$	143,380

Schedule of Changes in Allowance for Loan Losses

	December 31,		December 31,
	2019		2018
Balance, beginning of period	$	2,480	$	2,097
Provision for loan loss		(544)		666
Chargeoffs		(923)		(283)
Recoveries		380		—
Balance, end of period	$	1,393	$	2,480

Schedule of Loans and Allowance for Loan Losses by Impairment Methodology

	Loans and Allowance for Loan Losses (by segment)
	As of
	December 31,		December 31,
	2019		2018
Loans:
Individually evaluated for impairment	$	8,843	$	13,601
Collectively evaluated for impairment		122,206		133,734
Balance	$	131,049	$	147,335
Allowance for loan losses:
Individually evaluated for impairment	$	175	$	1,463
Collectively evaluated for impairment		1,218		1,017
Balance	$	1,393	$	2,480

Schedule of Loan Portfolio Credit Quality Indicators by Class

Credit Quality Indicators (by class)
As of December 31, 2019
	Wholly-Owned First		Wholly-Owned Junior		Participation First		Participation Junior		Total
Grade:
Pass	$	96,674	$	3,557	$	1,882	$	—	$	102,113
Watch		19,870		32		191		—		20,093
Special mention		—		—		—		—		—
Substandard		7,103		—		1,230		—		8,333
Doubtful		510		—		—		—		510
Loss		—		—		—		—		—
Total	$	124,157	$	3,589	$	3,303	$	—	$	131,049

Credit Quality Indicators (by class)
As of  December 31, 2018
	Wholly-Owned First		Wholly-Owned Junior		Participation First		Participation Junior		Total
Grade:
Pass	$	100,140	$	4,067	$	2,004	$	—	$	106,211
Watch		27,321		—		202		—		27,523
Special mention		1,208		—		—		—		1,208
Substandard		6,497		187		3,586		—		10,270
Doubtful		2,123		—		—		—		2,123
Loss		—		—		—		—		—
Total	$	137,289	$	4,254	$	5,792	$	—	$	147,335

Schedule of Age Analysis of Past Due Loans by Class

Age Analysis of Past Due Loans (by class)
As of December 31, 2019
	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Loans		Recorded Investment 90 Days or more and Accruing
Church loans:
Wholly-Owned First	$	—	$	—	$	5,907	$	5,907	$	118,250	$	124,157	$	—
Wholly-Owned Junior		—		—		—		—		3,589		3,589		—
Participation First		—		—		—		—		3,303		3,303		—
Participation Junior		—		—		—		—		—		—		—
Total	$	—	$	—	$	5,907	$	5,907	$	125,142	$	131,049	$	—

Age Analysis of Past Due Loans (by class)
As of  December 31, 2018
	30-59 Days Past Due		60-89 Days Past Due		Greater Than 90 Days		Total Past Due		Current		Total Loans		Recorded Investment 90 Days or more and Accruing
Church loans:
Wholly-Owned First	$	3,259	$	—	$	5,804	$	9,063	$	128,226	$	137,289	$	—
Wholly-Owned Junior		187		—		—		187		4,067		4,254		—
Participation First		2,293		—		1,292		3,585		2,207		5,792		—
Participation Junior		—		—		—		—		—		—		—
Total	$	5,739	$	—	$	7,096	$	12,835	$	134,500	$	147,335	$	—

Schedule of Impaired Loans by Class

Impaired Loans (by class) As of December 31, 2019									For the year ended December 31, 2019
	Unpaid Principal Balance		Recorded Balance		Recorded Investment		Related Allowance		Average Recorded Investment		Interest Income Recognized
With no allowance recorded:
Church loans:
Wholly-Owned First	$	12,497	$	12,404	$	12,304	$	—	$	12,343	$	1,202
Wholly-Owned Junior		—		—		—		—		—		—
Participation First		—		—		—		—		—		—
Participation Junior		—		—		—		—		—		—
With an allowance recorded:
Church loans:
Wholly-Owned First		290		290		290		110		973		—
Wholly-Owned Junior		—		—		—		—		—		—
Participation First		1,294		1,230		1,230		65		1,263		—
Participation Junior		—		—		—		—		—		—
Total:
Church loans	$	14,081	$	13,924	$	13,824	$	175	$	14,579	$	1,202

Impaired Loans (by class) As of December 31, 2018									For the year ended December 31, 2018
	Unpaid Principal Balance		Recorded Balance		Recorded Investment		Related Allowance		Average Recorded Investment		Interest Income Recognized
With no allowance recorded:
Church loans:
Wholly-Owned First	$	5,734	$	5,687	$	5,694	$	—	$	5,915	$	123
Wholly-Owned Junior		—		—		—		—		—		—
Participation First		2,293		2,293		2,316		—		2,312		—
Participation Junior		—		—		—		—		—		—
With an allowance recorded:
Church loans:
Wholly-Owned First		4,818		4,142		3,632		1,165		3,714		—
Wholly-Owned Junior		215		187		176		176		181		—
Participation First		1,302		1,292		1,292		122		1,299		10
Participation Junior		—		—		—		—		—		—
Total:
Church loans	$	14,362	$	13,601	$	13,110	$	1,463	$	13,421	$	133

Schedule of Loans on Nonaccrual Status by Class

Loans on Nonaccrual Status (by class)
	December 31, 2019		December 31, 2018
Church loans:
Wholly-Owned First	$	6,405	$	8,619
Wholly-Owned Junior		—		187
Participation First		1,230		1,292
Participation Junior		—		—
Total	$	7,635	$	10,098

Schedule of Troubled Debt Restructurings by Class

Troubled Debt Restructurings (by class)
For the year ended December 31, 2019
	Number of Loans		Pre-Modification Outstanding Recorded Investment		Post-Modification Outstanding Recorded Investment		Recorded Investment At Period End
Church loans:
Wholly-Owned First		5	$	6,270	$	6,458	$	6,167
Wholly-Owned Junior		—		—		—		—
Participation First		1		166		—		—
Participation Junior		—		—		—		—
Total		6	$	6,436	$	6,458	$	6,167

Troubled Debt Restructurings (by class)
For the year ended December 31, 2018
	Number of Loans		Pre-Modification Outstanding Recorded Investment		Post-Modification Outstanding Recorded Investment		Recorded Investment At Period End
Church loans:
Wholly-Owned First		2	$	1,748	$	1,668	$	1,668
Wholly-Owned Junior		—		—		—		—
Participation First		2		3,595		3,595		3,586
Participation Junior		—		—		—		—
Total		4	$	5,343	$	5,264	$	5,254