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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 10-K

 

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2023

 

OR

 

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission File Number 001-14784

 

Income Opportunity Realty Investors, Inc.

(Exact name of registrant as specified in its charter)

 

Nevada         75-2615944

(State or other jurisdiction of  

Incorporation or organization)  

         (IRS Employer Identification Number)
           
1603 LBJ Freeway, Suite 800 Dallas TX   75234
(Address of principal executive offices)   (Zip Code)

 

(469) 522-4200 

Registrant’s Telephone Number, including area code 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class Trading Symbol(s) Name of each exchange on which registered
Common Stock IOR NYSE

 

Securities registered pursuant to Section 12(g) of the Act: NONE

 

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    Yes   ☐    No   ☒

 

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.    Yes  ☐    No   ☒

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days.    Yes  ☒    No   ☐

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes  ☒     No   ☐

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company in Rule 12b-2 of the Exchange Act.

 

Large accelerated filer  ☐ Accelerated filer  ☐ Non-accelerated filer   ☒ Smaller reporting company   ☒
Emerging growth Company  ☐      

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  ☐

 

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.  ☐

 

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements.  ☐

 

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).  ☐

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act.) Yes ☐  No   ☒

 

The aggregate market value of voting and non-voting common equity held by non-affiliates of the registrant was approximately $6.6 million as of the last business day of the registrant’s most recently completed second fiscal quarter based upon the price at which the common stock was last sold on that day.

 

As of March 19, 2024, there were 4,110,714 shares of common stock outstanding.

 

Documents Incorporated By Reference: 

None

 

 

 

 

  

INDEX TO 

ANNUAL REPORT ON FORM 10-K

 

  Page
   
PART I  
   
Item 1. Business 3
Item 1A. Risk Factors 4
Item 1B. Unresolved Staff Comments 5
Item 1C. Cybersecurity 5
Item 2. Properties 5
Item 3. Legal Proceedings 5
Item 4. Mine Safety Disclosures 5
     
PART II  
   
Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters, and Issuer Purchases of Equity Securities 6
Item 6. Selected Financial Data 6
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations 6
Item 7A. Quantitative and Qualitative Disclosures About Market Risk 9
Item 8. Consolidated Financial Statements and Supplementary Data 10
Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 27
Item 9A. Controls and Procedures 27
Item 9B. Other Information 27
     
PART III  
   
Item 10. Directors, Executive Officers and Corporate Governance 28
Item 11. Executive Compensation 35
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 35
Item 13. Certain Relationships and Related Transactions, and Director Independence 37
Item 14. Principal Accounting Fees and Services 38
     
PART IV  
   
Item 15. Exhibits, Financial Statement Schedules 40
Item 16. Form 10-K Summary 42
Signatures 43

 

2

 

 

FORWARD-LOOKING STATEMENTS

 

Certain Statements in this Form 10-K are forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933, and Section 21E of the Securities Exchange Act of 1934. The words “estimate,” “plan,” “intend,” “expect,” “anticipate,” “believe,” and similar expressions are intended to identify forward-looking statements. The forward-looking statements are found at various places throughout this Report and in the documents incorporated herein by reference. The Company disclaims any intention or obligations to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise. Although we believe that our expectations are based upon reasonable assumptions, we can give no assurance that our goals will be achieved. Important factors that could cause our actual results to differ from estimates or projections contained in any forward-looking statements are described in Part I, Item 1A. “Risk Factors”.

 

PART I

 

ITEM 1.BUSINESS

 

General

 

Income Opportunity Realty Investors, Inc. (the “Company”), a Nevada Corporation, is an externally managed company that invests in mortgage notes receivables and real property. As used herein, the terms “IOR”, “the Company”, “We”, “Our”, or “Us” refer to the Company.

 

Controlling Shareholder

 

Transcontinental Realty Investors, Inc. (“TCI”), whose common stock is traded on the NYSE under the symbol “TCI”, owns 82.3% of our stock and with its affiliates owns approximately 88.8% of our common stock. Accordingly our financial results are included in the consolidated financial statements of TCI’s in their Form 10-K and in their tax filings. American Realty Investors, Inc. (“ARL”), whose common stock is traded on the NYSE under the symbol “ARL”, in turn, own approximately 78.4% of TCI.

 

As described in Part III, Item 13. “Certain Relationships and Related Transactions, and Director Independence”, our officers and directors also serve as officers and directors of TCI and ARL.

 

Management

 

Our business is managed by Pillar Income Asset Management, Inc. (“Pillar”) in accordance with an Advisory Agreement that is reviewed annually by our Board of Directors. Pillar is a wholly-owned affiliate of ARL’s controlling stockholder.

 

Pillar’s duties include, but are not limited to, locating, evaluating and recommending real estate and real estate-related investment opportunities. Pillar also arranges our debt and equity financing with unaffiliated independent third party lenders and investors. They also serve as the contractual Advisor and Cash Manager to TCI. As the contractual advisor, Pillar is compensated by us under an Advisory Agreement that is more fully described in Part III, Item 10. “Directors, Executive Officers and Corporate Governance – The Advisor”. We have no employees. Employees of Pillar render services to us in accordance with the terms of the Advisory Agreement.

 

In addition, as described in Part III, Item 13. “Certain Relationships and Related Transactions, and Director Independence”, we compete with related parties of Pillar having similar investment objectives related to investment in mortgage notes receivables. In resolving any potential conflicts of interest which may arise, Pillar has informed us that it intends to exercise its best judgment as to what is fair and reasonable under the circumstances in accordance with applicable law.

 

Business Plan and Investment Policy

 

We also invest in notes receivables that are collateralized by investments in land and/or multifamily properties. These investments have included notes receivables from Unified Housing Foundation, Inc. (“UHF”) Due to our ongoing relationship and the significant investment in the performance of the collateral secured under the notes receivable, we consider UHF to be a related party.

 

3

 

 

Human Capital

 

We have no employees. Employees of Pillar render services to us in accordance with the terms of the Advisory Agreement.

 

Available Information

 

We maintain an internet site at www.incomeopp-realty.com. We make available through our website free of charge Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, reports filed pursuant to Section 16, and amendments to those reports, as soon as reasonably practicable after we electronically file or furnish such materials to the Securities and Exchange Commission. In addition, we have posted the charters for our Audit Committee, Compensation Committee, and Governance and Nominating Committee, as well as our Code of Business Conduct and Ethics, Corporate Governance Guidelines on Director Independence and other information on the website. These charters and principles are not incorporated in this Report by reference. We will also provide a copy of these documents free of charge to stockholders upon written request. The Company issues Annual Reports containing audited financial statements to its common shareholders.

 

ITEM 1A.RISK FACTORS

 

An investment in our securities involves various risks. All investors should carefully consider the following risk factors, applicable to us and our assets in conjunction with the other information in this report before investing in our securities.

 

Our business may be impacted as a result of any health emergency like the pandemic impact the coronavirus.

 

Considerable uncertainty still surrounds the recent Covid-19 pandemic, including its conclusion, the availability of and effectiveness of vaccines, the potential short-term and long term effects, including but not limited to shifts in consumer housing demand based on geography, affordability, housing type (e.g., multi-family vs. single family) and unit type (e.g., office studio vs. multi-bedroom), mainly resulting from the paradigm shift of work culture, the decentralization of corporate headquarters and the success of “work from home” models. Moreover, local, state and national measures taken to limit the spread of the recent pandemic have already resulted in significant economic impacts and mortality rates, the duration and scope of which cannot currently be predicted. The extent to which our financial condition or operating results will be effected in the future by any future pandemic will largely depend on future demand and developments, which are highly uncertain and cannot be accurately predicted.

 

We may not be able to access financial markets to obtain capital on a timely basis, or on acceptable terms.

 

We may need to rely on third party capital sources for a portion of our capital needs, including capital for acquisitions and development. The public debt and equity markets are among the sources on which we rely. There is no guarantee that we will be able to access these markets, or any other source of capital. The ability to access the public debt and equity markets depends on a variety of factors, including:

 

●general economic conditions affecting these markets;

 

●our own financial structure and performance;

 

Our degree of reliance on the operations of certain businesses to collect receivables can affect our cash flow.

 

The collection of our receivables are dependent upon the ability of the assets held by others that secure the notes to produce sufficient cash flow to service these notes. Changes in general or local economic conditions in the southwestern United States and, in particular, the Dallas, Texas area can have an adverse effect on the payment of these notes.

 

Our degree of leverage could limit our ability to obtain additional financing or affect the market price of our common stock.

 

The degree of leverage available to the Company could affect our ability to obtain additional financing for working capital, capital expenditures, acquisitions, development or other general corporate purposes. The degree of leverage could also make us more vulnerable to a downturn in business or the economy.

 

4

 

 

An increase in interest rates would increase our interest costs on variable rate debt and could adversely impact our ability to refinance existing debt.

 

We may incur indebtedness that bears interest at variable rates. Accordingly, if interest rates increase, so will our interest costs, which would adversely affect our cash flow and our ability to pay principal and interest on our debt and our ability to make distributions to our stockholders. Further, rising interest rates could limit our ability to refinance any existing debt when it matures.

 

All of our assets are receivables from a related parties

 

We are the payee and holder of a note receivable secured by real properties owned by one entity and its affiliates which is payable through their cash flow, which can vary significantly from time to time. Payment on this note is dependent upon the successful operations of the organizations. Should the maker of the note be unable to produce the cash flow necessary to service the note, our collection of note and interest payment receipts could be adversely affected. The maker is in the business of making available affordable multi-family housing and is therefore subject to the challenges from governmental and non-governmental assistance organizations. The entity is determined to be a “related party” under ASC 850 due to our significant investment and that of our controlling shareholder in the performance of the collateral secured by the note receivable. In addition, we have a substantial receivable from our controlling shareholder.

 

ITEM 1BUNRESOLVED STAFF COMMENTS

 

None.

 

ITEM 1C.CYBERSECURITY

 

We rely on the information technology and systems maintained by Pillar and their employees to identify and manage material risks from cybersecurity threats. Pillar takes various actions, and incurs significant costs, to maintain and manage the operation and security of information technology and systems, including the data maintained in those systems. We believe that Pillar’s Director of Information Technology and his associates endeavor to evaluate and address cyber risks in alignment with our business objectives, operational needs and industry-accepted standards, such as the National Institute of Standards and Technology and CIS Critical Security Controls frameworks. Since we rely on accounting, financial, operational, management and other information systems, including the Internet and third-party hosted services to conduct our operations, store personal and sensitive data, process financial information and results of operations for internal reporting purposes and comply with financial reporting, legal and tax requirements, we have processes and procedures in place to monitor the prevention, detection, mitigation and remediation of cybersecurity risks. These include, but are not limited to (i) maintaining a defined and practiced incident response plan; (ii) employing appropriate incident prevention and detection safeguards; (iii) maintaining a defined disaster recovery policy and employing disaster recovery software, where appropriate; (iv) educating, training and testing our user community on information security practices and identification of potential cybersecurity risks and threats; and (v) reviewing and evaluating new developments in the cyber threat landscape. Recognizing the complexity and evolving nature of cybersecurity risk, we engage with a range of external support in evaluating, monitoring and testing our cybersecurity management systems and related cyber risks.

 

The Audit Committee of the Board of Directors oversees cybersecurity matters, including the material risks related thereto, and regularly receives updates from Pillar’s Director of Information Technology regarding the development and advancement of its cybersecurity strategy, as well as the related risks. In the event of a cybersecurity incident, a detailed incident response plan is in place for contacting authorities and informing key stakeholders, including management. We do not believe we are reasonably likely to be materially affected from cybersecurity threats, including as a result of previous incidents.

 

ITEM 2.PROPERTIES

 

At present, we don’t own any real estate.

 

ITEM 3.LEGAL PROCEEDINGS

 

None.

 

ITEM 4.MINE SAFETY DISCLOSURES

 

Not applicable.

 

5

 

 

PART II

 

ITEM 5.MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

 

Our common stock is listed and traded on the NYSE American Exchange under the symbol “IOR”. The following table sets forth the high and low sales prices as reported in the consolidated reporting system of the NYSE American for the quarters ended: 

 

   2023   2022 
   High   Low   High   Low 
First Quarter  $12.40   $10.58   $16.99   $10.05 
Second Quarter  $11.68   $10.75   $15.06   $10.59 
Third Quarter  $13.39   $11.09   $13.99   $10.11 
Fourth Quarter  $13.99   $11.09   $13.50   $11.35 

 

On March 19, 2024, the closing market price of our common stock on the NYSE American Exchange was $16.50 per share, and was held by 342 stockholders of record.

 

Our Board of Directors established a policy that dividend declarations on common stock would be determined on an annual basis following the end of each year. In accordance with that policy, the board determined not to pay any dividends on common stock in 2023, 2022 or 2021. Future distributions to common stockholders will be determined by the Board of Directors in light of conditions then existing, including our financial condition and requirements, future prospects, restrictions in financing agreements, business conditions and other factors deemed relevant by the Board.

 

We have a stock repurchase program that allows for the repurchase of up to 1,650,000 shares of our common stock. This repurchase program has no termination date. During the year ended December 31, 2023, we repurchased a total of 57,700 shares in three block transactions at $15.75 per share. As of December 31, 2023, there are 557,539 shares remaining that can be repurchased.

 

ITEM 6.SELECTED FINANCIAL DATA

 

Optional and not included.

 

ITEM 7.MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

 

The following discussion should be read in conjunction with our consolidated financial statements and related notes in Part II, Item 8 of this Report.

 

Management’s Overview

 

We are an externally advised and managed company that invests in notes receivable that are collateralized by income-producing properties in the Southern United States and in the past, real property. Our current principal source of income is interest income on note receivables from related parties.

 

We have historically engaged in and may continue to engage in certain business transactions with related parties, including but not limited to asset acquisition, dispositions and financings. Transactions involving related parties cannot be presumed to be carried out on an arm’s length basis due to the absence of free market forces that naturally exist in business dealings between two or more unrelated entities. Related party transactions may not always be favorable to our business and may include terms, conditions and agreements that are not necessarily beneficial to or in our best interest.

 

6

 

 

Our operations are managed by Pillar in accordance with an Advisory Agreement. Pillar’s duties include, but are not limited to, locating, evaluating and recommending investment opportunities. We have no employees. Employees of Pillar render services to us in accordance with the terms of the Advisory Agreement. Pillar is considered to be a related party due to its common ownership with TCI, who is our controlling stockholder.

 

Critical Accounting Policies

 

The preparation of our consolidated financial statements in conformity with United States generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

 

Some of these estimates and assumptions include judgments on the provisions for uncollectible accounts and fair value measurements. Our significant accounting policies are described in more detail in Note 2—Summary of Significant Accounting Policies in our notes to the consolidated financial statements. However, the following policies are deemed to be critical.

 

Non-performing Notes Receivable

 

The Company considers a note receivable to be non-performing when the maturity date has passed without principal repayment and the borrower is not making interest payments in accordance with the terms of the agreement.

 

Interest recognition on Notes Receivable

 

We record interest income as earned in accordance with the terms of the related loan agreements.

 

Allowance for Estimated Losses

 

We assess the collectability of notes receivable on a periodic basis, of which the assessment consists primarily of an evaluation of cash flow projections of the borrower to determine whether estimated cash flows are sufficient to repay principal and interest in accordance with the contractual terms of the note. We recognize impairments on notes receivable when it is probable that principal and interest will not be received in accordance with the contractual terms of the loan. The amount of the impairment to be recognized generally is based on the fair value of the partnership’s real estate that represents the primary source of loan repayment. (See Note 3, below, Notes and Interest Receivable from Related Parties, for details on our notes receivable.)

 

Fair Value of Financial Instruments

 

We apply the guidance in ASC Topic 820, “Fair Value Measurements and Disclosures,” to the valuation of real estate assets. These provisions define fair value as the price that would be received to sell an asset or paid to transfer a liability in a transaction between market participants at the measurement date, establish a hierarchy that prioritizes the information used in developing fair value estimates and require disclosure of fair value measurements by level within the fair value hierarchy. The hierarchy gives the highest priority to quoted prices in active markets (Level 1 measurements) and the lowest priority to unobservable data (Level 3 measurements), such as the reporting entity’s own data.

 

The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date and includes three levels defined as follows:

 

Level 1—Unadjusted quoted prices for identical and unrestricted assets or liabilities in active markets.

 

Level 2—Quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

 

Level 3—Unobservable inputs that are significant to the fair value measurement.

 

7

 

 

A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

 

Related Parties

 

We apply ASC Topic 805, “Business Combinations”, to evaluate business relationships. Related parties are persons or entities who have one or more of the following characteristics, which include entities for which investments in their equity securities would be required, trust for the benefit of persons including principal owners of the entities and members of their immediate families, management personnel of the entity and members of their immediate families and other parties with which the entity may deal if one party controls or can significantly influence the decision making of the other to an extent that one of the transacting parties might be prevented from fully pursuing our own separate interests, or affiliates of the entity.

 

Inflation

 

The effects of inflation on our operations are not quantifiable. Revenues from property operations tend to fluctuate proportionately with inflationary increases and decreases in housing costs. Fluctuations in the rate of inflation also affect sales values of properties and the ultimate gain to be realized from property sales. To the extent that inflation affects interest rates, our earnings from short-term investments, the cost of new financings and the cost of variable interest rate debt will be affected.

 

Environmental Matters

 

Under various federal, state and local environmental laws, ordinances and regulations, we may be potentially liable for removal or remediation costs, as well as certain other potential costs, relating to hazardous or toxic substances (including governmental fines and injuries to persons and property) where property-level managers have arranged for the removal, disposal or treatment of hazardous or toxic substances. In addition, certain environmental laws impose liability for release of asbestos-containing materials into the air, and third parties may seek recovery for personal injury associated with such materials.

 

We are not aware of any environmental liability relating to the above matters that would have a material adverse effect on our business, assets or results of operations.

 

Results of Operations

 

The following discussion is based on our Consolidated Financial Statements Consolidated Statement of Operations, for the years ended December 31, 2023, 2022, and 2021 from Part II, Item 8. Financial Statements and Supplementary Data and is not meant to be an all-inclusive discussion of the changes in our net income applicable to common shares. Instead, we have focused on significant fluctuations within our operations that we feel are relevant to obtain an overall understanding of the change in income applicable to common shareholders.

 

Our operating expenses consist primarily of general and administrative costs such as audit and legal fees and administrative fees paid to a related party.

 

We also have other income and expense items. We receive interest income from the funds deposited with our Advisor at a rate of prime plus 1.0%. We have receivables from related parties which also provide interest income.

 

Comparison of the year ended December 31, 2023 to the year ended December 31, 2022:

 

Our $3.1 million increase in net income during the year ended December 31, 2023 is primarily attributed to the following:

 

●The $3.5 million increase in interest income was primarily due to an increase in interest rates in 2022 and 2023.

 

●The $0.6 million increase in income tax provision was primarily due to an increase in interest income.

 

8

 

 

Comparison of the year ended December 31, 2022 to the year ended December 31, 2021:

 

See Item 7 of Part II in our Annual Report on Form 10-K for the year ended December 31, 2022 filed with the SEC on March 23, 2023 for a discussion of our results of operations for the year ended December 31, 2022.

 

Liquidity and Capital Resources

 

Our principal liquidity needs are to fund normal recurring expenses. Our principal sources of cash are and will continue to be the collection of mortgage notes receivables, and the collections of receivables and interests from related companies.

 

We anticipate that our cash and cash equivalents as of December 31, 2023, along with cash that will be generated in 2024 from notes and interest receivables, will be sufficient to meet all of our cash requirements.

 

Cash Flow Summary

 

The following summary discussion of our cash flows is based on the consolidated statements of cash flows in Part II, Item 8. “Consolidated Financial Statements and Supplementary Data” and is not meant to be an all-inclusive discussion of the changes in our cash flows for the periods presented below (dollars in thousands):

 

   Year Ended December 31,     
   2023   2022   Incr /(Decr) 
Net cash provided by operating activities  $973   $4   $969 
Net cash provided by investing activities  $—   $—   $— 
Net cash used in financing activities  $(908)  $—   $(908)

 

The increase in cash from operating activities is primarily due to a change in related party receivables.

 

ITEM 7A.QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

 

Optional and not included.

 

9

 

 

ITEM 8.CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

 

INDEX TO FINANCIAL STATEMENTS

 

  Page
Financial Statements  
Report of Independent Registered Public Accounting Firm for the Year Ended December 31, 2023 11
Report of Independent Registered Public Accounting Firm for the Years Ended December 31, 2022 and 2021 13
Consolidated Balance Sheets at December 31, 2023 and 2022 15
Consolidated Statements of Operations for the Years Ended December 31, 2023, 2022 and 2021 16
Consolidated Statements of Shareholders’ Equity for the Years Ended December 31, 2023, 2022 and 2021 17
Consolidated Statements of Cash Flows for the Years Ended December 31, 2023, 2022 and 2021 18
Notes to Consolidated Financial Statements 19
   
Financial Statement Schedules  
Schedule IV—Mortgage Loan Receivables on Real Estate 25

 

10

 

 

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

To the Board of Directors of and 

Stockholders of Income Opportunity Realty Investors, Inc. 

Dallas, Texas

 

Opinion on the Financial Statements

 

We have audited the accompanying consolidated balance sheets of Income Opportunity Realty Investors, Inc. and Subsidiaries as of December 31, 2023, and the related consolidated statements of operations, comprehensive income, stockholders’ equity, and cash flows for the year ended December 31, 2023, and the related notes and schedules (collectively referred to as the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of Income Opportunity Investors, Inc. as of December 31, 2023 and the results of its operations and its cash flows for the year ended December 31, 2023 in conformity with accounting principles generally accepted in the United States of America.

 

Basis of Opinion

 

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

 

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

 

Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

 

Critical Audit Matters

 

The critical audit matters communicated below are matters arising from the current period audit of the consolidated financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.

 

Transactions with and Balances Due from Related Parties

 

Description of the Matter

 

The Company has significant transactions with and balances due from related parties. The Company performs an assessment as to whether substantially all the amounts due under these receivables are deemed probable of collection. When the Company concludes that it is not probable that it will collect amounts, the Company creates an allowance for the amount not probable of the collection.

 

11

 

 

Auditing the Company’s collectability assessment is complex due to the judgment involved in the Company’s determination of the collectability of these receivables. The determination involves consideration of the terms of the receivable, whether the receivable is currently performing, and any security for the receivable.

 

How We addressed the Matter in Our Audit

 

We obtained an understanding of the Company’s controls over related party receivables and their collectability assessment. Our testing included, among other things, confirmation of the receivables, reviewing selected financial information of the related parties, reviewing subsequent collections and evaluating transactions documentation. The relevant financial statement accounts are notes and interest receivable from related parties and interest income from related parties.

 

Emphasis of Related Party Transactions

 

As described in the notes to the consolidated financial statements, Income Opportunity Realty Investors, Inc. and Subsidiaries has significant transactions with and balances due from related parties.

 

Supplemental Information

 

The supplemental information contained in Schedules IV has been subjected to audit procedures performed in conjunction with the audit of the Company’s consolidated financial statements. The supplemental information is the responsibility of the Company’s management. Our audit procedures included determining whether the supplemental information reconciles to the consolidated financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental information, we evaluated whether the supplemental information, including its form and content, is presented in conformity with the Security and Exchange Commission’s rules. In our opinion, the supplemental information is fairly stated, in all material respects, the financial data required to be set forth therein in relation to the consolidated financial statements as a whole.

 

FARMER, FUQUA & HUFF, PC

 

Richardson, Texas

Auditor ID: 782

March 21, 2024

 

We have served as the Company’s auditor since 2024.

 

12

 

 

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

To the Board of Directors of and 

Stockholders of Income Opportunity Realty Investors, Inc. 

Dallas, Texas

 

Opinion on the Financial Statements

 

We have audited the accompanying consolidated balance sheets of Income Opportunity Realty Investors, Inc. and Subsidiaries as of December 31, 2022, and the related consolidated statements of operations, comprehensive income, stockholders’ equity, and cash flows for each of the years in the two-year period ended December 31, 2022, and the related notes and schedules (collectively referred to as the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of Income Opportunity Investors, Inc. as of December 31, 2022 and the results of its operations and its cash flows for each of the two years ended December 31, 2022 in conformity with accounting principles generally accepted in the United States of America.

 

Basis of Opinion

 

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

 

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

 

Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

 

Critical Audit Matters

 

The critical audit matters communicated below are matters arising from the current period audit of the consolidated financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.

 

Transactions with and Balances Due from Related Parties

 

Description of the Matter

 

The Company has significant transactions with and balances due from related parties. The Company performs an assessment as to whether substantially all the amounts due under these receivables are deemed probable of collection. When the Company concludes that it is not probable that it will collect amounts, the Company creates an allowance for the amount not probable of the collection.

 

13

 

 

Auditing the Company’s collectability assessment is complex due to the judgment involved in the Company’s determination of the collectability of these receivables. The determination involves consideration of the terms of the receivable, whether the receivable is currently performing, and any security for the receivable.

 

How We addressed the Matter in Our Audit

 

We obtained an understanding of the Company’s controls over related party receivables and their collectability assessment. Our testing included, among other things, confirmation of the receivables, reviewing selected financial information of the related parties, reviewing subsequent collections and evaluating transactions documentation. The relevant financial statement accounts are notes and interest receivable from related parties and interest income from related parties.

 

Emphasis of Related Party Transactions

 

As described in the notes to the consolidated financial statements, Income Opportunity Realty Investors, Inc. and Subsidiaries has significant transactions with and balances due from related parties.

 

Supplemental Information

 

The supplemental information contained in Schedules IV has been subjected to audit procedures performed in conjunction with the audit of the Company’s consolidated financial statements. The supplemental information is the responsibility of the Company’s management. Our audit procedures included determining whether the supplemental information reconciles to the consolidated financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental information, we evaluated whether the supplemental information, including its form and content, is presented in conformity with the Security and Exchange Commission’s rules. In our opinion, the supplemental information is fairly stated, in all material respects, the financial data required to be set forth therein in relation to the financial statements as a whole.

 

Swalm & Associates, P.C. 

Richardson, Texas

 

March 23, 2023

 

We served as the Company’s auditor from 2004 through 2023.

 

14

 

 

INCOME OPPORTUNITY REALTY INVESTORS, INC. 

CONSOLIDATED BALANCE SHEETS

(dollars in thousands, except par value amounts)

 

             
   December 31, 
   2023   2022 
Assets        
Current assets          
Cash and cash equivalents  $71   $6 
Interest receivable from related parties   293    676 
Receivable from related parties   106,541    100,134 
Total current assets   106,905    100,816 
Non-current assets          
Notes receivable from related parties   11,173    11,173 
Total assets  $118,078   $111,989 
           
Liabilities and Equity          
Liabilities:          
Accounts payable  $—   $4 
           
Shareholders’ equity          
Common stock, $0.01 par value, 10,000,000 shares authorized; 4,173,675 shares issued; and 4,110,714 and 4,168,414 outstanding at December 31, 2023 and 2022, respectively   42    42 
Treasury stock at cost, 62,961 shares and 5,261 shares at December 31, 2023 and 2022, respectively   (947)   (39)
Additional paid-in capital   61,955    61,955 
Retained earnings   57,028    50,027 
Total shareholders’ equity   118,078    111,985 
Total liabilities and equity  $118,078   $111,989 

 

The accompanying notes are an integral part of these consolidated financial statements.

 

15

 

 

INCOME OPPORTUNITY REALTY INVESTORS, INC. 

CONSOLIDATED STATEMENTS OF OPERATIONS 

(Dollars in thousands, except per share amounts)

 

                     
   For the Years Ended December 31, 
   2023   2022   2021 
Revenues:            
Other income  $—   $—   $— 
Expenses:               
General and administrative (including $254, $268 and $282 for 2023, 2022 and 2021, respectively, from related parties)   490    451    470 
Advisory fee to related party   970    1,175    1,108 
Total operating expenses   1,460    1,626    1,578 
Net operating loss   (1,460)   (1,626)   (1,578)
Interest income from related parties   10,070    6,602    4,953 
Other income   —    —    1,179 
Income tax provision   (1,609)   (1,045)   (956)
Net income  $7,001   $3,931   $3,598 
                
Earnings per share - basic and diluted  $1.68   $0.94   $0.86 
Weighted average common shares used in computing earnings per share   4,162,516    4,168,414    4,168,414 

 

The accompanying notes are an integral part of these consolidated financial statements.

 

16

 

 

INCOME OPPORTUNITY REALTY INVESTORS, INC.  

CONSOLIDATED STATEMENT OF SHAREHOLDERS’ EQUITY 

(dollars in thousands, except share amounts)

 

                         
   Shares Outstanding   Common Stock  

Treasury 

Stock 

  

Paid-in 

Capital 

  

Retained 

Earnings 

   Total Shareholders’  Equity 
Balance,  January 1, 2021   4,168,414   $42   $(39)  $61,955   $42,498   $104,456 
Net income   —    —    —    —    3,598    3,598 
Balance, December 31, 2021   4,168,414    42    (39)   61,955    46,096    108,054 
Net loss   —    —    —    —    3,931    3,931 
Balance, December 31, 2022   4,168,414    42    (39)   61,955    50,027    111,985 
Net income   —    —    —    —    7,001    7,001 
Repurchase of common shares   (57,700)   —    (908)   —    —    (908)
Balance, December 31, 2023   4,110,714   $42   $(947)  $61,955   $57,028   $118,078 

 

The accompanying notes are an integral part of these consolidated financial statements.

 

17

 

 

INCOME OPPORTUNITY REALTY INVESTORS, INC. 

CONSOLIDATED STATEMENTS OF CASH FLOWS 

(Dollars in thousands)

 

             
   2023   2022   2021 
Cash Flow From Operating Activities:               
Net  income  $7,001   $3,931   $3,598 
Adjustments to reconcile net income to net cash provided by (used in) by operating activities:               
Recovery of doubtful accounts   —    —    (1,017)
Changes in assets and liabilities, net of dispositions:               
Accrued interest on related party notes receivable   383    (85)   213 
Related party receivables   (6,407)   (3,834)   (5,774)
Accounts payable   (4)   (8)   — 
Net cash provided by (used in) operating activities   973    4    (2,980)
Cash Flow From Investing Activities:               
Collection of notes receivable   —    —    2,970 
Net cash provided by investing activities   —    —    2,970 
Cash Flow From Financing Activities:               
Repurchase of common shares   (908)   —    — 
Net cash used in  financing activities   (908)   —    — 
Net increase (decrease) in cash and cash equivalents   65    4    (10)
Cash and cash equivalents, beginning of year   6    2    12 
Cash and cash equivalents, end of year  $71   $6   $2 

 

The accompanying notes are an integral part of these consolidated financial statements.

 

18

 

 

INCOME OPPORTUNITY REALTY INVESTORS, INC.

NOTES TO FINANCIAL STATEMENTS

(Dollars in thousands, except per share amounts)

 

1. Organization

 

Income Opportunity Investors, Inc. (the “Company”) is an externally managed company that invests in mortgage notes receivables. As used herein, the terms “IOR”, “the Company”, “We”, “Our”, or “Us” refer to the Company.

 

Transcontinental Realty Investors, Inc. (“TCI”), whose common stock is traded on the NYSE under the symbol “TCI”, owns 82.3% of our stock and with its affiliates owns approximately 88.8% of our common stock. Accordingly our financial results are included in the consolidated financial statements of TCI’s in their Form 10-K and in their tax filings. American Realty Investors, Inc. (“ARL”), whose common stock is traded on the NYSE under the symbol “ARL”, in turn, own approximately 78.4% of TCI.

 

Our business is managed by Pillar Income Asset Management, Inc. (“Pillar”) in accordance with an Advisory Agreement that is reviewed annually by our Board of Directors. Pillar is considered to be related parties (See Note 4 – Related Party Transactions).

 

Pillar’s duties include, but are not limited to, locating, evaluating and recommending real estate and real estate-related investment opportunities. Pillar also arranges our debt and equity financing with third party lenders and investors.

 

2. Summary of Significant Accounting Policies

 

Basis of presentation

 

These consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States of America.

 

We consolidate entities in which we are considered to be the primary beneficiary of a variable interest entity (“VIE”) or have a majority of the voting interest of the entity. We have determined that we are a primary beneficiary of the VIE when we have (i) the power to direct the activities of a VIE that most significantly impacts its economic performance, and (ii) the obligations to absorb losses or the right to receive benefits that could potentially be significant to the VIE. In determining whether we are the primary beneficiary, we consider qualitative and quantitative factors, including ownership interest, management representation, ability to control decision and other contractual rights. We account for entities in which we have less than a controlling financial interest or entities where we are not deemed to be the primary beneficiary under the equity method of accounting. Accordingly, we include our share of the net earnings or losses of these entities in our results of operations.

 

Certain prior year amounts have been reclassified to conform to the current year presentation on the consolidated balance sheets, consolidated statements of operations and the consolidated statements of cash flows.

 

Fair value measurement

 

Fair value represents the price that would be received to sell an asset or paid to transfer a liability in a transaction between market participants at the measurement date. In determining fair value we apply the following hierarchy:

 

Level 1 —Unadjusted quoted prices for identical and unrestricted assets or liabilities in active markets.

 

Level 2 —Quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

 

19

 

 

INCOME OPPORTUNITY REALTY INVESTORS, INC.

NOTES TO FINANCIAL STATEMENTS

(Dollars in thousands, except per share amounts)

 

Level 3 —Unobservable inputs that are significant to the fair value measurement.

 

A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

 

Related parties

 

Related parties are persons or entities who have one or more of the following characteristics, which include entities for which investments in their equity securities would be required, trusts for the benefit of persons including principal owners of the entities and members of their immediate families, management personnel of the entity and members of their immediate families and other parties with which the entity may deal if one party controls or can significantly influence the decision making of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests, or affiliates of the entity.

 

Cash and Cash Equivalents and Restricted Cash

 

We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents, for which cost approximates fair value.

 

Concentration of credit risk

 

We maintain our cash balances at commercial banks and through investment companies, the deposits that are insured by the Federal Deposit Insurance Corporation (FDIC). During the years ended December 31, 2023 and 2022, the Company did not maintain balances in excess of the insured amount.

 

Income taxes

 

We are a “C” corporation” for U.S. federal income tax purposes. However, we are included in the May Realty Holdings, Inc. (the “MRHI”). consolidated group for tax purposes. We have a tax sharing agreement that specifies the manner in which the group will share the consolidated tax liability and also how certain tax attributes are to be treated among members of the group.

 

Comprehensive income

 

Net income and comprehensive income (loss) are the same for the years ended December 31, 2023, 2022 and 2021.

 

Use of estimates

 

In the preparation of consolidated financial statements in conformity with GAAP, it is necessary for management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expense for the year ended. Actual results could differ from those estimates.

 

 

20

 

 

INCOME OPPORTUNITY REALTY INVESTORS, INC.

NOTES TO FINANCIAL STATEMENTS

(Dollars in thousands, except per share amounts)

 

3. Notes Receivable

 

At December 31, 2022, we had four notes receivable issued by Unified Housing Foundation, Inc. (“UHF”) with an aggregate balance of $11,173. Each of the notes bore interest at 12.0% and was to mature on December 31, 2032. Principal and interest payments on the notes from UHF are funded from surplus cash flow from operations, sale or refinancing of the underlying properties and are cross collateralized to the extent that any surplus cash available from any of the properties underlying the notes.

 

On October 1, 2023, we agreed to an amendments of the four UHF notes. Under the provisions of the amendment, the fours notes were consolidated into a single note and the 12.0% fixed interest rate was replaced with a floating rate indexed to the Secured Overnight Financing Rate (“SOFR”) in effect on the last day of the preceding calendar quarter. In connection with the amendment, $605 of accrued interest was forgiven in exchange for an increased participation in the proceeds from any future refinancing of the property by UHF.

 

The borrower is determined to be a related party due to our significant investment in the performance of the collateral secured by the notes receivable.

 

21

 

 

INCOME OPPORTUNITY REALTY INVESTORS, INC.

NOTES TO FINANCIAL STATEMENTS

(Dollars in thousands, except per share amounts)

 

4. Related Party Transactions

 

We engage in certain business transactions with related parties, including investment in notes receivables. Transactions involving related parties cannot be presumed to be carried out on an arm’s length basis due to the absence of free market forces that naturally exist in business dealings between two or more unrelated entities. Related party transactions may not always be favorable to our business and may include terms, conditions and agreements that are not necessarily beneficial to or in our best interest.

 

Pillar is a wholly owned by an affiliate of the MRHI, which owns approximately 90.8% of ARL, which owes approximately 78.4% of TCI, which owns 82.3% of the Company.

 

Advisory fees paid to Pillar were $970, $1,175 and $1,108 for the years ended December 31, 2023, 2022 and 2021, respectively.

 

Notes receivable are amounts held by UHF (See Note 3 – Notes Receivable). UHF is determined to be a related party due to our significant investment in the performance of the collateral secured by the notes receivable. Interest income on these notes was $547, $1,003 and $1,371 for the years ended December 31, 2023, 2022 and 2021, respectively.

 

Related party receivables were $106,541 and $100,134 at December 31, 2023 and 2022, respectively; which represents amounts outstanding from TCI for loans and advances, net of unreimbursed fees and bear interest at prime plus one percent. Interest income on these receivables were $9,523, $5,599 and $3,582 for the years ended December 31, 2023, 2022 and 2021, respectively.

 

5. Stockholders Equity

 

Our decision to declare dividends on common stock are determined on an annual basis following the end of each year. In accordance with that policy, no dividends on our common stock were declared for 2023, 2022, or 2021. Future distributions to common stockholders will be determined in light of conditions then existing, including our financial condition and requirements, future prospects, restrictions in financing agreements, business conditions and other factors deemed relevant by our board of directors.

 

We have a stock repurchase program that allows for the repurchase of up to 1,650,000 shares of our common stock. This repurchase program has no termination date. During the year ended December 31, 2023, we repurchased a total of 57,700 shares in three block transactions. As of December 31, 2023, there are 557,539 shares remaining that can be repurchased.

 

6. Income Taxes

 

We account for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. We recognize deferred tax assets to the extent that we believe these assets are more likely than not to be realized. In making such a determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If we determine that we would be able to realize our deferred tax assets in the future in excess of their net recorded amount, we would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. We record uncertain tax positions in accordance with ASC 740 on the basis of a two-step process whereby (1) we determine whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, we recognize the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.

 

22

 

  

INCOME OPPORTUNITY REALTY INVESTORS, INC.

NOTES TO FINANCIAL STATEMENTS

(Dollars in thousands, except per share amounts)

 

The provision for income taxes consists of:

 

                        
    Years Ended December 31, 
    2023   2022   2021 
Current:             
Federal   $1,609   $1,045   $956 
State    —    —    — 
Total tax   $1,609   $1,045   $956 

 

The reconciliation between our effective tax rate on income from operations and the statutory rate is as follows:

 

                     
   Years Ended December 31, 
   2023   2022   2021 
Income tax expense at federal statutory rate  $1,609   $1,045   $956 
State and local income taxes net of federal tax expense   —    —    — 
Permanent tax differences   —    —    — 
Temporary tax differences   —    —    — 
Reported tax expense  $1,609   $1,045   $956 
Effective tax rate   21.0%   21.0%   4.6%

 

 

7. Commitments and Contingencies

 

We believe that we will generate excess cash from our notes receivables in the next twelve months; such excess, however, might not be sufficient to discharge all of our obligations as they become due.

 

8. Quarterly Results of Operations

 

The following is a tabulation of our quarterly results of operations for the years 2023 and 2022. Quarterly results presented may differ from those previously reported in our Form 10-Q due to the reclassification of the operations:

 

                               
   2023 Quarter Ended 
   March 31,   June 30,   September 30,   December 31 
Net operating loss  $(537)  $(456)  $(437)  $(30)
Net income   1,050    1,834    1,643    2,474 
Net income per share - basic and diluted  $0.25   $0.44   $0.39   $0.60 

 

                               
   2022 Quarter Ended 
   March 31,   June 30,   September 30,   December 31 
Net operating loss  $(460)  $(341)  $(397)  $(428)
Net income   626    848    1,188    1,269 
Net income per share - basic and diluted  $0.15   $0.20   $0.29   $0.30 

 

 

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INCOME OPPORTUNITY REALTY INVESTORS, INC.

NOTES TO FINANCIAL STATEMENTS

(Dollars in thousands, except per share amounts)

 

9. Subsequent Events

 

The date to which events occurring after December 31, 2023, the date of the most recent balance sheet, have been evaluated for possible adjustments to the financial statements or disclosure is March 21, 2024, which is the date of which the financial statements were available to be issued. There are no subsequent events that would require an adjustment to the financial statements.

 

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INCOME OPPORTUNITY REALTY INVESTORS, INC.

NOTES TO FINANCIAL STATEMENTS

(Dollars in thousands, except per share amounts)

 

SCHEDULE IV - MORTGAGE LOANS

December 31, 2023

 

Description  Interest Rate   Maturity Date 

Periodic Payment 

Terms 

  Prior Liens   Face Amount   Carrying Value 
UHF - Timbers at The Park   5.38%  12/31/2032  Payments from excess property cash flows  $13,156   $11,173   $11,173 

 

25

 

 

INCOME OPPORTUNITY REALTY INVESTORS, INC.

NOTES TO FINANCIAL STATEMENTS

(Dollars in thousands, except per share amounts)

 

SCHEDULE IV - MORTGAGE LOANS

 

As of December 31,

 

    2023   2022   2021 
Balance at January 1,   $11,173   $11,173   $13,126 
Additions    —    —    — 
Deductions    —    —    (1,953)
Balance at December 31,   $11,173   $11,173   $11,173 

 

 

26

 

 

ITEM 9.CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 

None.

 

ITEM 9A.CONTROLS AND PROCEDURES

 

Evaluation of Disclosure Controls and Procedures

 

Under the supervision and with the participation of our management, including our Principal Executive and Financial Officer, we conducted an evaluation of the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e)) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), which are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified by the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our Principal Executive and Financial Officer, as appropriate to allow timely decisions regarding required disclosure. Based on this evaluation, our Principal Executive and Financial Officer concluded that our disclosure controls and procedures were effective as of the end of the period covered by this report.

 

Management’s Report on Internal Control over Financial Reporting

 

Our management is responsible for establishing and maintaining adequate internal control over financial reporting for the Company. Our internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in accordance with generally accepted accounting principles. There are inherent limitations to the effectiveness of any system of internal control over financial reporting. These limitations include the possibility of human error, the circumvention of overriding of the system and reasonable resource constraints. Because of its inherent limitations, our internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions or that the degree of compliance with policies or procedures may deteriorate.

 

Management assessed the effectiveness of our internal control over financial reporting as of December 31, 2023. In making this assessment, management used the criteria set forth in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013). Based on management’s assessments and those criteria, management has concluded that Company’s internal control over financial reporting was effective as of December 31, 2023.

 

This annual report does not include an attestation report of our registered public accounting firm regarding internal control over financial report. Management’s report was not subject to attestation by our registered public accounting firm pursuant to temporary rules of the SEC that permit us to provide only management’s report in this annual report.

 

Changes in Internal Control over Financial Reporting

 

In preparation for management’s report on internal control over financial reporting, we documented and tested the design and operating effectiveness of our internal control over financial reporting. There were no changes in our internal controls over financial reporting (as such term is defined in Exchange Act Rule 13a-15(f)) that occurred during the year ended December 31, 2023 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

 

Item 9B.OTHER INFORMATION

 

Not applicable.

 

27

 

 

PART III

 

ITEM 10.DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

 

Directors

 

The affairs of the Company are managed by our Board of Directors. The Directors are elected at the annual meeting of stockholders or appointed by the incumbent Board and serve until the next annual meeting of stockholders or until a successor has been elected or approved.

 

An objective is for a majority of our Board to be independent directors. For a director to be considered independent, the Board must determine that the director does not have any direct or indirect material relationship with the Company. The Board has established guidelines to assist it in determining director independence which conform to, or are more exacting than, the independence requirements in the New York Stock Exchange (“NYSE”) listing rules. The independence guidelines are set forth in our “Corporate Governance Guidelines”. The text of this document has been posted on our internet website at www.incomeopp-realty.com (“Investor Relations Website”) and is available in print to any shareholder who requests it. In addition to applying these guidelines, the Board will consider all relevant facts and circumstances in making an independence determination.

 

We have adopted a code of conduct that applies to all Directors, officers and employees, including our principal executive officer, principal financial officer and principal accounting officer. Stockholders may find our code of conduct on our website by going to our Investor Relations Website. We will post any amendments to the code of conduct, as well as any waivers that are required to be disclosed by the rules of the Security Exchange Commission (the “SEC”) or the NYSE on our website.

 

Our Board of Directors has adopted charters for our Audit, Compensation and Governance and Nominating Committees of the Board of Directors. Stockholders may find these documents on our website by going to our Investor Relations Website. You may also obtain a printed copy of the materials referred to by contacting us at the following address: 

 

Income Opportunity Realty Investors, Inc.  

Attn: Investor Relations  

1603 LBJ Freeway, Suite 800  

Dallas, Texas 75234  

Telephone: 469-522-4200

 

All members of the Audit Committee and Nominating and Corporate Governance Committees must be independent directors. Members of the Audit Committee must also satisfy additional independence requirements, which provide (i) that they may not accept, directly or indirectly, any consulting, advisory, or compensatory fee from the Company or any of its subsidiaries other than their director’s compensation (other than in their capacity as a member of the Audit Committee, the Board of Directors, or any other committee of the Board), and (ii) no member of the Audit Committee may be an “affiliated person” of the Company or any of its subsidiaries, as defined by the SEC.

 

Our current directors are listed below, together with their ages, terms of service, all positions and offices with us and our current advisor, Pillar, their principal occupations, business experience and directorships with other companies during the last five years or more. The designation “affiliated”, when used below with respect to a director, means that the director is an officer, director or employee of Pillar, an officer of the Company, or an officer or director of a related party of the Company. The designation “independent”, when used below with respect to a Director, means that the Director is neither an officer of the Company nor a director, officer or employee of Pillar but may be a director of the Company, although the Company may have certain business or professional relationships with such Director as discussed in Item 13. Certain Relationships and Related Transactions, and Director Independence.

 

HENRY A. BUTLER, age 73, Director, Independent, since February 2011 and Chairman of the Board since May 2011

 

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Retired (since April 30, 2019); Mr. Butler served as Vice President for Pillar from April 2011 to April 30, 2019. He also served as Chairman of the Board since May 2009 and as a Director since November 2005 of ARL, and Chairman of the Board since May 2009 and a Director since November 2005 of TCI.

 

FERNANDO V. LARA CELIS, age 58, Director, Independent, since October 2023

 

Mr. Lara is an entrepreneur and the General Manager and President of FYA Project, LLC, a Schlotzsky’s Deli Franchisee (Restaurant and Fast Food) which owns and operates seven locations in the North Dallas, Texas area. He is also the General Manager and President of UDF de Mexico S.de R.L. de C.V., a Dallas Texas based independent contractor which manages real estate projects Loma Bonita and La Laguna in Tampico, Mexico. Prior to 2006, Mr. Lara was employed by the Mexico State Superior Control Authority in Veracruz, Mexico as a General Auditor and/or Information Manager. He has also been a Director of ARL and TCI since October 2023. Mr. Lara joined the board on October 11, 2023 to replace Raymond D. Roberts, Sr., who had resigned from the board.

 

ROBERT A. JAKUSZEWSKI, age 61, Director, Independent, since March 2004  

 

Mr. Jakuszewski has served as a Territory Manager for Artesa Labs since April 2015. He was a Medical Specialist from January 2014 to April 2015 for VAYA Pharma, Inc., Senior Medical Liaison from January 2013 to July 2013 for Vein Clinics of America, and the Vice President of Sales and Marketing from September 1998 to December 2012 for New Horizons Communications, Inc. Mr. Jakuszewski has been a Director of the Company since March 2004. He has also been a Director of TCI since November 2005 and a Director of ARL since November 2005.

 

TED R. MUNSELLE, age 68, Director, Independent, since May 2009  

 

Mr. Munselle has been Vice President and Chief Financial Officer of Landmark Nurseries, Inc. since October 1998. On February 17, 2012, he was appointed as a member of the Board of Directors for Spindletop Oil & Gas Company and as Chairman of their Audit Committee. Spindletop’s stock is traded on the Over-the-Counter (OTC) market. Mr. Munselle has been a Director of the Company since May 2009. He has also served as Director of TCI since February 2004 and Director of ARL since February 2004. Mr. Munselle is qualified as an Audit Committee financial expert within the meaning of SEC regulations and the Board of Directors has determined that he has accounting and related financial management expertise within the meaning of the listing standards of the NYSE. Mr. Munselle is a Certified Public Accountant.

 

Board Meetings and Committees

 

The Board of Directors held six meetings during 2023. For such year, no incumbent director attended fewer than 75% of the aggregate of (1) the total number of meetings held by the Board during the period for which he or she had been a director and (2) the total number of meetings held by all committees of the Board on which he or she served during the period that he served. Under our Corporate Governance Guidelines, each Director is expected to dedicate sufficient time, energy and attention to ensure the diligent performance of his or her duties, including by attending meetings of the stockholders of the Company, the Board and Committees of which he is a member. The Board of Directors has standing Audit, Compensation and Governance and Nominating Committees.

 

29

 

 

The members of the Board of Directors on the date of this Report and the Committees of the Board on which they serve are identified below:

 

Director  Audit Committee  

Governance and Nominating 

Committee 

   Compensation Committee
Henry A. Butler          
Robert A. Jakuszewski X   Chair   X
Ted R. Munselle Chair   X   X
Fernando V. Lara Celis X   X   Chair

 

Audit Committee.    The Audit Committee is responsible for review and oversight of our operating and accounting procedures. Our Audit Committee charter is available on our Investor Relations website (www.transconrealty-invest.com). The Audit Committee is an “audit committee” for purposes of Section 3(a)(58) of the Exchange Act. All of the current members of the Audit Committee are independent within the meaning of the SEC Regulations, the listing standards of the NYSE and our Corporate Governance Guidelines. Ted R. Munselle, the chairman of our Audit Committee, is qualified as an Audit Committee financial expert within the meaning of SEC Regulations, and the Board has determined that he has accounting and related financial management expertise within the meaning of the listing standards of the NYSE. All of the members of the Audit Committee meet the experience requirements of the listing standards of the NYSE. The Audit Committee met five times during 2023.

 

Governance and Nominating Committee.    The Governance and Nominating Committee is responsible for developing and implementing policies and practices relating to corporate governance, including reviewing and monitoring implementation of our Corporate Governance Guidelines. In addition, the Committee develops and reviews background information on candidates for the Board and makes recommendations to the Board regarding such candidates. The Committee also prepares and supervises the Board’s annual review of director independence and the Board’s performance self-evaluation. The Charter of the Governance and Nominating Committee was adopted on March 17, 2004 and is available on our Investor Relations Website. The Governance and Nominating Committee met two times during 2023.

 

Compensation Committee.    The Compensation Committee is responsible for overseeing the policies of the Company relating to compensation to be paid by the Company to our principal executive officer and any other officers designated by the Board and make recommendations to the Board with respect to such policies, produce necessary reports and executive compensation for inclusion in our Proxy Statement in accordance with applicable rules and regulations and to monitor the development and implementation of succession plans for the principal executive officers and other key executives and make recommendations to the Board with respect to such plans. The charter of our Compensation Committee is available on our Investor Relations Website. All of the members of the Compensation Committee are independent within the meaning of the listing standards of the NYSE and our Corporate Governance Guidelines. The Compensation Committee is to be comprised of at least two directors who are independent of Management and the Company. The Compensation Committee met two times during 2023.

 

Presiding Director

 

The primary responsibility of our presiding director is to preside over periodic executive sessions of the Board in which any Management directors and other members of Management do not participate. The presiding director also advises the Chairman of the Board and, as appropriate, Committee Chairs with respect to agendas and information needs relating to Board and Committee meetings, provides advice with respect to the selection of Committee Chairs and performs other duties that the Board may from time to time delegate to assist the Board in fulfillment of its responsibilities.

 

The day following the annual meeting of stockholders held December 13, 2023 for all stockholders of record dated November 8, 2023, the full Board met and re-appointed Mr. Munselle as Presiding Director, to serve in such position until the Company’s next annual meeting of stockholders to be held subsequently in 2024. 

 

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Determination of Director’s Independence

 

Our Corporate Governance Guidelines (“Guidelines”) meet or exceed the new listing standards adopted during that year by the NYSE. The full text of our Guidelines can be found on our Investor Relations Website.

 

Pursuant to the Guidelines, the Board undertook its annual review of director independence in May 2023 and during this review, the Board considered transactions and relationships between each director or any member of his or her immediate family and the Company and its subsidiaries and related parties, including those reported under Certain Relationships and Related Transactions below. The Board also examined transactions and relationship between directors or their related parties and members of our senior management or their related parties. As provided in the Guidelines, the purpose of such review was to determine whether such relationships or transactions were inconsistent with the determination that the director is independent. 

 

As a result of these reviews, the Board affirmatively determined of the then directors, Messrs. Butler, Munselle, Jakuszewski and Roberts are each independent of the Company and its Management under the standards set forth in the Corporate Governance Guidelines.

 

Executive Officers

 

Executive officers of the Company are listed below, all of whom are employed by Pillar. None of the executive officers receive any direct remuneration from the Company nor do any hold any options granted by the Company. Their positions with the Company are not subject to a vote of stockholders. In addition to the following executive officers, the Company has several vice presidents and assistant secretaries who are not listed herein. The ages, terms of service and all positions and offices with the Company, Pillar, other related entities, other principal occupations, business experience and directorships with other publicly-held companies during the last five years or more are set forth below. No family relationships exist among any of the executive officers or directors of the Company.

 

ERIK L. JOHNSON, 56

 

Mr. Johnson has served as Executive Vice President and Chief Financial Officer of the Company since December 2021. He has also served Pillar as Chief Financial Officer since June 2020 and as Interim President since April 2023. In addition, he has served as Executive Vice President and Chief Financial Officer of ARL and TCI since August 2020. Prior to joining the Company, he served as Vice President of Financial Reporting at Macerich (NYSE: MAC) and has served as the Chief Accounting Officer of North American Scientific, Inc. He began his career as an auditor with PricewaterhouseCoopers and is a CPA.

 

LOUIS J. CORNA, 76

 

Mr. Corna has served as Executive Vice President, General Counsel/Tax Counsel and Secretary of the Company, ARL and IOR since February 2004. He has also been Executive Vice President since March 2011 and Secretary since December 2010 of Pillar. Mr. Corna was also a Director and Vice President from June 2004 to December 2010 and Secretary from January 2005 to December 2010 of First Equity Properties, Inc. He is also a CPA.

 

In addition to the foregoing executive officers, we have several vice presidents and assistant secretaries that are not listed herein. Since the April 14, 2023 resignation of Bradley J. Muth, age 67, the offices of President and Chief Executive Officer has been vacant. Mr. Johnson currently serves as the principal executive officer of the Company. At the time of his resignation, Mr. Muth advised that his resignation was not the result of any disagreement with the Company, its management, the Board of Directors, or any committee of the Board with respect to procedure, policies or operations.

 

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Code of Ethics

 

We have adopted a code of ethics entitled “Code of Business Conduct and Ethics” that applies to all directors, officers, and employees (including those of our Advisor). In addition, we have adopted a code of ethics entitled “Code of Ethics for Senior Financial Officers” that applies to the principal executive officer, president, principal financial officer, chief financial officer, chief accounting officer, and controller. The text of these documents has been posted on our Investor Relations Website and are available in print to any stockholder who requests them.

 

Compliance with Section 16(a) of the Exchange Act

 

Under the securities laws of the United States, the directors, executive officers, and any persons holding more than 10% of our shares of Common stock are required to report their share ownership and any changes in that ownership to the SEC. Specific due dates for these reports have been established and we are required to report any failure to file by these dates. All of these filing requirements were satisfied by our directors, executive officers, and 10% holders during the fiscal year ending December 31, 2023. In making these statements, we have relied on the written representations of our incumbent directors and executive officers, 10% holders and copies of the reports that they have filed with the SEC.

 

The Advisor

 

Pillar has been our Advisor and Cash Manager since April 30, 2011.  Although the Board of Directors is directly responsible for managing the affairs of the Company, and for setting the policies which guide it, our day-to-day operations are performed by Pillar, as the contractual advisor, under the supervision of the Board.  Pillar’s duties include, but are not limited to, locating, evaluating and recommending real estate and real estate-related investment opportunities and arranging debt and equity financing for the Company with third party lenders and investors.  Additionally, Pillar serves as a consultant to the Board with regard to their decisions in connection with our business plan and investment policy.  Pillar also serves as an Advisor and Cash Manager to TCI and IOR.  As the contractual advisor, Pillar is compensated under an Advisory Agreement that is more fully described in Part III, Item 10. “Directors, Executive Officers and Corporate Governance – The Advisor”.  We have no employees and as such, employees of Pillar render services to us in accordance with the terms of the Advisory Agreement.

 

Pillar is a Nevada corporation, the sole stockholder of which is Realty Advisors, LLC, a Nevada limited liability company, the sole member of which is RAI, a Nevada corporation, the sole shareholder of which is May Realty Holdings, Inc. (“MRHI”), he sole shareholder of which is a trust known as the May Trust. The beneficiaries of the May Trust are the children of the late Gene E. Phillips.

 

Under the Advisory Agreement, Pillar is required to annually formulate and submit, for Board approval, a budget and business plan containing a twelve-month forecast of operations and cash flow, a general plan for asset sales and purchases, lending, foreclosure and borrowing activity, and other investments. Pillar is required to report quarterly to the Board on the Company’s performance against the business plan. In addition, all transactions require prior Board approval, unless they are explicitly provided for in the approved business plan or are made pursuant to authority expressly delegated to Pillar by the Board.

 

The Advisory Agreement also requires prior Board approval for the retention of all consultants and third party professionals, other than legal counsel. The Advisory Agreement provides that Pillar shall be deemed to be in a fiduciary relationship to our stockholders; contains a broad standard governing Pillar’s liability for losses incurred by us; and contains guidelines for Pillar’s allocation of investment opportunities as among itself, the Company and other entities it advises. Pillar is a company of which Messrs. Johnson and Corna serve as executive officers.

 

The Advisory Agreement provides for Pillar to be responsible for our day-to-day operations and to receive, as compensation for basic management and advisory services, a gross asset fee of 0.0625% per month (0.75% per annum) of the average of the gross asset value (total assets less allowance for amortization, depreciation or depletion and valuation reserves).

 

32

 

 

In addition to base compensation, Pillar receives the following forms of additional compensation:

 

(1)an annual net income fee equal to 7.5% of our net income as an incentive for successful investment and management of our assets;

 

(2)an annual incentive sales fee to encourage periodic sales of appreciated real property at optimum value equal to 10.0% of the amount, if any, by which the aggregate sales consideration for all real estate sold by us during such fiscal year exceeds the sum of:

 

(a)the cost of each such property as originally recorded in our books for tax purposes (without deduction for depreciation, amortization or reserve for losses);

 

(b)capital improvements made to such assets during the period owned; and

 

(c)all closing costs (including real estate commissions) incurred in the sale of such real estate; provided however, no incentive fee shall be paid unless (a) such real estate sold in such fiscal year, in the aggregate, has produced an 8.0% simple annual return on the net investment including capital improvements, calculated over the holding period before depreciation and inclusive of operating income and sales consideration, and (b) the aggregate net operating income from all real estate owned for each of the prior and current fiscal years shall be at least 5.0% higher in the current fiscal year than in the prior fiscal year;

 

(3)an acquisition commission, from an unaffiliated party of any existing mortgage or loan, for supervising the acquisition, purchase or long-term lease of real estate equal to the lesser of:

 

(a)up to 1.0% of the cost of acquisition, inclusive of commissions, if any, paid to non-affiliated brokers; or

 

(b)the compensation customarily charged in arm’s-length transactions by others rendering similar property acquisition services as an ongoing public activity in the same geographical location and for comparable property, provided that the aggregate purchase price of each property (including acquisition fees and real estate brokerage commissions) may not exceed such property’s appraised value at acquisition;

 

(4)reimbursement of certain expenses incurred by the advisor in the performance of advisory services.

 

The Advisory Agreement also provides that Pillar receive the following forms of compensation:

 

(1)a mortgage or loan acquisition fee with respect to the acquisition or purchase from an unaffiliated party of any existing mortgage loan by us equal to the lesser of:

 

(a)1.0% of the amount of the mortgage or loan purchased; or

 

(b)a brokerage or commitment fee which is reasonable and fair under the circumstances. Such fee will not be paid in connection with the origination or funding of any mortgage loan by us; and

 

(2)a mortgage brokerage and equity refinancing fee for obtaining loans or refinancing on properties equal to the lesser of:

 

(a)1.0% of the amount of the loan or the amount refinanced; or

 

(b)a brokerage or refinancing fee which is reasonable and fair under the circumstances; provided, however, that no such fee shall be paid on loans from Pillar, or a related party of Pillar, without the approval of our Board of Directors. No fee shall be paid on loan extensions.

 

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Under the Advisory Agreement, all or a portion of the annual advisory fee must be refunded by the Advisor if our operating expenses (as defined in the Advisory Agreement) exceed certain limits specified in the Advisory Agreement based on our book value, net asset value and net income during the fiscal year.

 

The Advisory Agreement requires Pillar to pay us, one-half of any compensation received from third parties with respect to the origination, placement or brokerage of any loan made by us; provided, however, that the compensation retained by Pillar, or any affiliate of Pillar, shall not exceed the lesser of (1) 2.0% of the amount of the loan commitment or (2) a loan brokerage and commitment fee which is reasonable and fair under the circumstances.

 

The Advisory Agreement further provides that Pillar shall bear the cost of certain expenses of its employees, excluding fees paid to our Directors; rent and other office expenses of both Pillar and us (unless we maintain office space separate from that of Pillar); costs not directly identifiable to our assets, liabilities, operations, business or financial affairs; and miscellaneous administrative expenses relating to the performance by Pillar of its duties under the Advisory Agreement.

 

If and to the extent that we request Pillar, or any director, officer, partner, or employee of Pillar, to render services for us other than those required to be rendered by the Advisory Agreement, Pillar separately would be compensated for such additional services on terms to be agreed upon between such party and us from time to time.

 

We have a Cash Management Agreement with Pillar that provides that all of our funds are delivered to Pillar which has a deposit liability to us and is responsible for payment of all payables and investment of all excess funds which earned interest at the Wall Street Journal prime rate plus 1.0% per annum, as set quarterly on the first day of each calendar quarter. Borrowings for our benefit bear the same interest rate. The term of the Cash Management Agreement is coterminous with the Advisory Agreement, and is automatically renewed each year unless terminated with the Advisory Agreement. We believe that the terms of the Advisory Agreement are at least as fair as could be obtained from unaffiliated third parties.

 

Situations may develop in which our interests are in conflict with those of one or more directors or officers in their individual capacities, or of Pillar, or of their respective related parties. In addition to services performed for us, as described above, Pillar actively provides similar services as agent for, and advisor to, other real estate enterprises, including persons and entities involved in real estate development and financing, including ARL and TCI. The Advisory Agreement provides that Pillar may also serve as advisor to other entities.

 

As advisor, Pillar is a fiduciary of our public investors. In determining to which entity a particular investment opportunity will be allocated, Pillar will consider the respective investment objectives of each entity and the appropriateness of a particular investment in light of each such entity’s existing mortgage note and real estate portfolios and business plan. To the extent any particular investment opportunity is appropriate to more than one such entity, such investment opportunity will be allocated to the entity that has had funds available for investment for the longest period of time, or, if appropriate, the investment may be shared among various entities. Refer to Part III, Item 13 “Certain Relationships and Related Transactions, and Director Independence”.

 

Pillar may assign the Advisory Agreement only with our prior consent.

 

The principal executive officers of Pillar are set forth below:

 

Name   Officers
Erik L. Johnson   Interim President
Louis J. Corna   Executive Vice President and Secretary
Gina H. Kay   Executive Vice President and Chief Accounting Officer
Bradley J. Kyles   Executive Vice President

 

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ITEM 11.EXECUTIVE COMPENSATION

 

We have no employees, payroll or benefit plans and pay no compensation to our executive officers. Our executive officers are also officers and employees of Pillar, our Advisor, and are compensated by Pillar. Such executive officers perform a variety of services for Pillar and the amount of their compensation is determined solely by Pillar. Pillar does not allocate the cash compensation of its officers among the various entities for which it serves as advisor. Refer to Item 10. “Directors, Executive Officers and Corporate Governance” for a more detailed discussion of the compensation payable to Pillar by us.

 

The only remuneration paid by us is to our directors who are not officers or employees of Pillar or its related companies. The Independent Directors (1) review our business plan to determine that it is in the best interest of our stockholders, (2) review the advisory contract, (3) supervise the performance of the advisor and review the reasonableness of the compensation paid to the advisor in terms of the nature and quality of services performed, (4) review the reasonableness of our total fees and expenses and (5) select, when necessary, a qualified independent real estate appraiser to appraise properties acquired.

 

Except for Henry A. Butler, who is paid a fee per meeting attended, each non-affiliated Director is entitled to receive an annual retainer of $5,000, with the Chairman of the Audit Committee to receive a one-time annual fee of $500. Directors who are also employees of the Company or its advisor receive no additional compensation for service as a Director.

 

During the year ended December 31, 2023, $17,930 was paid to non-employee Directors in total Directors’ fees. The fees paid to the directors are as follows: Henry A. Butler $2,430; Robert A. Jakuszewski, $5,000; Fernando V. Lara Celis, $1,250; Ted R. Munselle, $5,500 and Raymond D. Roberts, Sr., $3,750. 

 

ITEM 12.SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

 

Security Ownership of Certain Beneficial Owners

 

The following table sets forth the ownership of our common stock, both beneficially and of record, both individually and in the aggregate, for those persons or entities known to be beneficial owners of more than 5.0% of the outstanding shares of our common stock as of the close of business on March 19, 2024.

 

   

Amount and 

Nature of 

Beneficial 

Ownership* 

  

Approximate  Percent  

of Class** 

Transcontinental Realty Investors, Inc.   3,381,570   82.3 %
1603 LBJ Freeway, Suite 800        
Dallas, Texas 75234        
         
Realty Advisors, Inc.

   269,299

  6.6 % 
1603 LBJ Freeway, Suite 800

       

Dallas, Texas 75234

        
         
*“Beneficial Ownership” means the sole or shared power to vote, or to direct the voting of, a security or investment power with respect to a security, or any combination thereof.

**Percentage is based upon 4,110,714 shares of Common stock outstanding at March 19, 2024.

 

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Security Ownership of Management.

 

The following table sets forth the ownership of our common stock, both beneficially and of record, both individually and in the aggregate, for our directors and executive officers as of the close of business on March 19, 2024.

 

Name of Beneficial Owner  

Amount and 

Nature of 

Beneficial 

Ownership* 

    

Approximate  

Percent of Class** 

Henry A. Butler   —     — %
Fernando V. Lara Celis   —     — %
Louis J. Corna   —     — %
Robert A. Jakuszewski   —     — %
Erik L. Johnson   —     — %
Ted R. Munselle   —     — %
All Directors and Executive Officers as a group (7 individuals)   —     — %
*Beneficial Ownership” means the sole power to vote, or to direct the voting of, a security or investment power with respect to a security, or any combination thereof. 

**Percentages are based upon 4,110,714 shares of Common Stock outstanding at March 19, 2024.

 

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ITEM 13.CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

 

Policies with Respect to Certain Activities

 

Article 14 of our Articles of Incorporation provides that we shall not, directly or indirectly, contract or engage in any transaction with (1) any director, officer or employee of the Company, (2) any director, officer or employee of the advisor, (3) the advisor, or (4) any affiliate or associate (as such terms are defined in Rule 12b-2 under the Exchange Act of any of the aforementioned persons, unless (a) the material facts as to the relationship among or financial interest of the relevant individuals or persons and as to the contract or transaction are disclosed to or are known by our Board of Directors or the appropriate committee thereof and (b)our Board of Directors or committee thereof determines that such contract or transaction is fair to the Company and simultaneously authorizes or ratifies such contract or transaction by the affirmative vote of a majority of our independent directors entitled to vote thereon.

 

Article 14 defines an “Independent Director” (for purposes of that Article) as one who is neither an officer or employee of the Company, nor a director, officer or employee of our advisor.

 

Our policy is to have such contracts or transactions approved or ratified by a majority of the disinterested Directors with full knowledge of the character of such transactions, as being fair and reasonable to the stockholders at the time of such approval or ratification under the circumstances then prevailing. Such Directors also consider the fairness of such transactions to the Company. We believe that, to date, such transactions have represented the best investments available at the time and they were at least as advantageous to us as other investments that could have been obtained.

 

We may enter into future transactions with entities, the officers, directors, or stockholders of which are also officers, directors, or stockholders of the Company, if such transactions would be beneficial to our operations and consistent with our then-current investment objectives and policies, subject to approval by a majority of disinterested Directors as discussed above.

 

We do not prohibit its officers, directors, stockholders, or related parties from engaging in business activities of the types conducted by the Company.

 

Certain Business Relationships

 

Pillar has been our Advisor and Cash Manager since April 30, 2011.  Although the Board of Directors is directly responsible for managing our affairs, and for setting the policies which guide it, our day-to-day operations are performed by Pillar, as the contractual advisor, under the supervision of the Board.  Pillar’s duties include, but are not limited to, locating, evaluating and recommending real estate and real estate-related investment opportunities and arranging debt and equity financing for the Company with third party lenders and investors.  Additionally, Pillar serves as a consultant to the Board with regard to their decisions in connection with our business plan and investment policy.  Pillar also serves as an Advisor and Cash Manager to ARL and TCI.  As the contractual advisor, Pillar is compensated under an Advisory Agreement that is more fully described in Part III, Item 10. “Directors, Executive Officers and Corporate Governance – The Advisor”.  We have no employees and as such, employees of Pillar render services to us in accordance with the terms of the Advisory Agreement.

 

Pillar is owned by Realty Advisors, LLC, which is owned by RAI, which is owned by MRHI, which is owned by the May Trust.  

 

All of our directors also serve as Directors of ARL and TCI. Our executive officers also serve as executive officers of ARL and TCI. As such, they owe fiduciary duties to that entity as well as to Pillar under applicable law. ARL and TCI have the same relationship with Pillar, as does the Company.

 

At December 31, 2023, TCI owned approximately 82.3% of the outstanding common shares of IOR.

 

37

 

 

We are part of a tax sharing and compensating agreement with respect to federal income taxes among ARL, TCI and IOR and their subsidiaries. In accordance with the agreement, our expense (benefit) in each year is calculated based on the amount of losses absorbed by taxable income multiplied by the maximum statutory tax rate of 21%.

 

We have a development agreement with Unified Housing Foundation, Inc. “UHF” a non-profit corporation that provides management services for the development of residential apartment projects in the future. We have also invested in surplus cash notes receivables from UHF and have sold several residential apartment properties to UHF in prior years. Due to this ongoing relationship and the significant investment in the performance of the collateral secured under the notes receivable, UHF has been determined to be a related party.

 

Related Party Transactions

 

The Company has historically engaged in and may continue to engage in certain business transactions with related parties, including but not limited to asset acquisition and dispositions. Transactions involving related parties cannot be presumed to be carried out on an arm’s length basis due to the absence of free market forces that naturally exist in business dealings between two or more unrelated entities. Related party transactions may not always be favorable to our business and may include terms, conditions and agreements that are not necessarily beneficial to or in the best interest of our company.

 

In 2023, we paid Pillar advisory fees of $1.0 million and cost reimbursements of $0.3 million.

 

As of December 31, 2023, we had notes and interest receivables of $11.2 million and $0.3 million, respectively, due from related parties. Refer to Part 2, Item 8. Note 3 – Notes Receivable of our consolidated financial statements. During the current period, we recognized interest income of $0.5 million and received $0.0 million principal payments from these related party notes receivables.

 

From time to time, we have made advances and/or borrowing to/from other related parties, which generally have not had specific repayment terms, did not bear interest, are unsecured, and have been reflected our financial statements as other assets or other liabilities. We charge interest on the outstanding balance of funds advanced from us. The interest rate during the three years ended December 31, 2023, set at the beginning of each quarter, was the prime rate plus 1.0% on the average daily cash balances advanced. At December 31, 2023, we had a receivable from related parties of $106.5 million.

 

Director Independence

 

See “Determination of Director Independence” under Item 10 above to which reference is made.

 

ITEM 14.PRINCIPAL ACCOUNTING FEES AND SERVICES

 

On January 2, 2024 of Swalm & Associates P.C. notified us that they were ceasing to be our auditors due to the upcoming retirement of their principle. Effective January 4, 2024, our Audit Committee engaged Farmer Fuqua & Huff P.C. to audit our consolidated financial statements for the year ending December 31, 2023.

 

For the years ended December 31, 2023 and 2022, we were billed by Swalm & Associates, P.C. for services in the following categories:

 

Audit Fees. Fees for audit services were $47,750 and $37,750 for the years ended December 31, 2023 and 2022, respectively. These are fees for professional services performed by the principal auditor for the audit of the Company’s annual financial statements and review of financial statements included in the Company’s 10-Q filings and services that are normally provided in connection with statutory and regulatory filing or engagement.

 

Audit-Related Fees. No fees for audit-related services were paid for the years ended December 31, 2023 and 2022.  These are fees for assurance and related services performed by the principal auditor that are reasonably related to the performance of the audit or review of the Company’s financial statements. These services include attestations by the principal auditor that are not required by statute or regulation and consulting on financial accounting/reporting standards.

 

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Tax Fees. No fees for tax services were paid for the years ended December 31, 2023 and 2022, respectively. These are fees for professional services performed by the principal auditor with respect to tax compliance, tax planning, tax consultation, returns preparation and review of returns.

 

All Other Fees. No other fees were paid for the years ended December 31, 2023 and 2022. These are fees for other permissible work performed by the principal auditor that do not meet the above category descriptions.

 

All services rendered by the principal auditors are permissible under applicable laws and regulations and were pre-approved by either the Board of Directors or the Audit Committee, as required by law. The fees paid to the principal auditors for the services described in the above table fall under the categories listed below:

 

These services are actively monitored (as to both spending level and work content) by the Audit Committee to maintain the appropriate objectivity and independence in the principal auditor’s core work, which is the audit of the Company’s consolidated financial statements.

 

The Audit Committee has established policies and procedures for the approval and pre-approval of audit services and permitted non-audit services. The Audit Committee has the responsibility to engage and terminate our independent auditors, to pre-approve their performance of audit services and permitted non-audit services, to approve all audit and non-audit fees, and to set guidelines for permitted non-audit services and fees. All fees for December 31, 2023 and 2022 were pre-approved by the Audit Committee or were within the pre-approved guidelines for permitted non-audit services and fees established by the Audit Committee, and there were no instances of waiver of approved requirements or guidelines during the same periods.

 

Our Audit Committee has adopted a pre-approval policy of audit and non-audit services (the “Policy”), which sets forth the procedures and conditions pursuant to which services to be performed by the independent auditor are to be pre-approved. Consistent with the SEC rules establishing two different approaches to pre-approving non-prohibited services, the Policy of the Audit Committee covers Pre-approval of audit services, audit-related services, international administration tax services, non-U.S. income tax compliance services, pension and benefit plan consulting and compliance services, and U.S. tax compliance and planning. At the beginning of each fiscal year, the Audit Committee will evaluate other known potential engagements of the independent auditor, including the scope of work proposed to be performed and the proposed fees, and will approve or reject each service, taking into account whether services are permissible under applicable law and the possible impact of each non-audit service on the independent auditor’s independence from management. Typically, in addition to the generally pre-approved services, other services would include due diligence for an acquisition that may or may not have been known at the beginning of the year. The Audit Committee has also delegated to any member of the Audit Committee designated by the Board or the financial expert member of the Audit Committee responsibilities to pre-approve services to be performed by the independent auditor not exceeding $25,000 in value or cost per engagement of audit and non-audit services, and such authority may only be exercised when the Audit Committee is not in session.

 

39

 

 

PART IV

 

ITEM 15.EXHIBITS, FINANCIAL STATEMENT SCHEDULES

 

(a)The following documents are filed as part of this Report:

 

a.Financial Statements

 

Reports of Independent Registered Public Accounting Firms 

Consolidated Balance Sheets as of December 31, 2023 and 2022 

Consolidated Statements of Operations for the Years Ended December 31, 2023, 2022, and 2021 

Consolidated Statements of Stockholders’ Equity for the Years Ended December 31, 2023, 2022, and 2021 

Consolidated Statements of Cash Flows for the Years Ended December 31, 2023, 2022, and 2021 

Notes to Financial Statements

 

b.Financial Statement Schedules

 

Schedule IV—Mortgage Loan Receivables on Real Estate

 

c.Exhibits

 

40

 

 

The following documents are filed as Exhibits to this Report:

 

3.1 Certificate of Restatement of Articles of Incorporation of Income Opportunity Realty Investors, Inc., dated August 3, 2000 (incorporated by reference to Exhibit 3.0 to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2000).
   
3.2 Certificate of Correction of Restated Articles of Incorporation of Income Opportunity Realty Investors, Inc., dated August 29, 2000 (incorporate by reference to Exhibit 3.1 to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2000).
   
3.3 Articles of Amendment to the Restated Articles of Incorporation of Income Opportunity Realty Investors, Inc. decreasing the number of authorized shares of and eliminating Series B Cumulative Convertible Preferred Stock dated August 26, 2003 (incorporated by reference to Exhibit 3.3 to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2003).
   
3.4 Articles of Amendment to the Restated Articles of Incorporation of Income Opportunity Realty Investors, Inc. decreasing the number of authorized shares of and eliminating Series I Cumulative Preferred Stock dated October 1, 2003 (incorporated by reference to Exhibit 3.4 to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2003).
   
3.5 Certificate of Amendment to the Articles of Incorporation of Income Opportunity Realty Investors, Inc. amending Article TENTH, Subpart C  (incorporated by reference to Exhibit 3.5 to the Registrant’s Current Report on Form 8-K for event occurring on December 28, 2023, filed January 30, 2024 ).
   
3.6 By-laws of Income Opportunity Realty Investors, Inc. (incorporated by reference to Exhibit 3.2 to the Registrant’s Registration Statement on Form S-4, filed on December 30, 1999).
   
4.1 Certificate of Designations, Preferences and Relative Participating or Optional or Other Special Rights, and Qualifications, Limitations or Restrictions Thereof of Series F Redeemable Preferred Stock of Income Opportunity Realty Investors, Inc., dated June 11, 2001 (incorporated by reference to Exhibit 4.1 to the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2001).
   
4.2 Certificate of Withdrawal of Preferred Stock, Decreasing the Number of Authorized Shares of and Eliminating Series F Redeemable Preferred Stock, dated June 18, 2002 (incorporated by reference to Exhibit 3.0 to the Registrant’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2002).
   
4.3 Certificate of Designation, Preferences and Rights of the Series I Cumulative Preferred Stock of Income Opportunity Realty Investors, Inc., dated February 3, 2003 (incorporated by reference to Exhibit 4.3 to the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2002).
   
4.4 Certificate of Designation for Nevada Profit Corporations designating the Series J 8% Cumulative Convertible Preferred Stock as filed with the Secretary of State of Nevada on March 16, 2006 (incorporated by reference to Registrant current report on Form 8-K for event of March 16, 2006).
   
10.1 Advisory Agreement between Income Opportunity Realty Investors, Inc. and Pillar Income Asset Management, LLC, dated April 30, 2011 (incorporated by reference to Exhibit 10.0 to the Registrant’s Current Report on Form 8-K, dated April 30, 2011).
   
10.2 Second Amendment to Modification of Stipulation of Settlement dated October 17, 2001 (incorporated by reference to Exhibit 10.1 to the Registrant’s Registration Statement on Form S-4, dated February 24, 2002).
   
14.0 Code of Ethics for Senior Financial Officers (incorporated by reference to Exhibit 14.0 to the Registrant’s Annual Report on Form 10-K for the year ended December 31, 2004).
   
21.1 * Subsidiaries of the Registrant.

 

41

 

 

26.1* Purchases of Equity Securities by the Issuer and Affiliated Purchases
   
31.1 * Rule 13a-14(a) Certification by Principal Executive and Financial Officer.
   
32.1 * Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
   
101.INS XBRL Instance Document
   
101.SCH XBRL Taxonomy Extension Schema Document
   
101.CAL XBRL Taxonomy Extension Calculation Linkbase Document
   
101.DEF XBRL Taxonomy Extension Definition Linkbase Document
   
101.LAB XBRL Taxonomy Extension Label Linkbase Document
   
101.PRE XBRL Taxonomy Extension Presentation Linkbase Document

 

* Filed herewith.

 

ITEM 16.FORM 10-K SUMMARY

 

Optional and not included herein.

 

42

 

 

SIGNATURES

 

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

    Income Opportunity Realty Investors, Inc.
     
Dated: March 21, 2024 By: /s/  ERIK L. JOHNSON
    Erik L. Johnson
    Executive Vice President and Chief Financial Officer
    (Principal Executive and Financial Officer)

 

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the date indicated.

 

Signature   Title   Date
         
/s/ HENRY A. BUTLER   Chairman of the Board and Director   March 21, 2024
Henry A. Butler        
         
/s/ ROBERT A. JAKUSZEWSKI   Director   March 21, 2024
Robert A. Jakuszewski        
         
/s/ FERNANDO V. LARA CELIS   Director   March 21, 2024
Fernando V. Lara Celis        
         
/s/ TED R. MUNSELLE   Director   March 21, 2024
Ted R. Munselle        
         
/s/ ERIK L. JOHNSON   Executive Vice President and Chief Financial Officer   March 21, 2024
Erik L. Johnson   (Principal Executive and Financial Officer)    

 

43

 EX-21.1 2 ex21-1.htm SUBSIDIARIES OF THE REGISTRANT

 

Income Opportunity Realty Investors, Inc. 10-K

 

Exhibit 21.1

 

Subsidiaries of the Registrant

 

IORI Minerals, Inc.
Nakash Income Associates

 

 

 EX-26.1 3 ex26-1.htm PURCHASES OF EQUITY SECURITIES
 

Income Opportunity Realty Investors, Inc. 10-K

 

EXHIBIT 26.1

 

Income Opportunity Realty Investors, Inc. – For the Period October 1, 2023 through December 31, 2023 - None

 

Every issuer that has a class of equity securities registered pursuant to Section 12 of the Exchange Act that files a Form 10-Q or Form 10-K must file, in the following tabular format, an exhibit to those reports disclosing, for the period covered by the report (or the fourth fiscal quarter, in the case of the Form 10-K), the total purchases made each day by or on behalf of the issuer or an “Affiliate Purchaser”* of the issuer’s securities.

 

(a) (b) (c) (d) (e) (f) (g) (h) (i)
Execution Date Class of Shares Total Number of Shares Purchased Average Price Paid per Share Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs Aggregate Maximum Number that May Yet be Purchased Under the Publicly Announced Plans or Programs Total Number of Shares Purchased on the Open Market Total Number of Shares Purchased that Intended to Qualify for the Safe Harbor in Rule 10b-18 Total Number of Shares Purchased Pursuant to a Plan that is Intended to Satisfy the Affirmative Defense Conditions of Rule 10b5-1(c)
12/11/2023 Common Stock 57,700 $ 15.75 1,034,761 615,239 1,028,991 57,700 —

 

 

*Directors and Executive Officers subject to the reporting requirements under Section 16(a) of the Securities Exchange Act, as amended (“Exchange Act”).

 

 

 EX-31.1 4 ex31-1.htm SECTION 302 CERTIFICATION

 

Income Opportunity Realty Investors, Inc. 10-K

 

EXHIBIT 31.1

 

CERTIFICATION

 

I, Erik L. Johnson, certify that:

 

1.I have reviewed this annual report of Income Opportunity Realty Investors, Inc.;

 

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

4.The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have:

 

(a)Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared;

 

(b)Designed such internal controls over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

(c)Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluations; and

 

(d)Disclosed in the report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

5.The registrant’s other certifying officer(s) and I have disclosed, based on the most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

(a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information; and

 

(b)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Dated: March 21, 2024 By: /s/ ERIK L. JOHNSON
    Erik L. Johnson
    Executive Vice President and Chief Financial Officer
    (Principal Executive and Financial Officer)

 

 

 

 EX-32.1 5 ex32-1.htm SECTION 906 CERTIFICATION

 

Income Opportunity Realty Investors, Inc. 10-K

 

EXHIBIT 32.1

 

Certification Pursuant to 18 U.S.C. Section 1350,

as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

 

In connection with the Annual Report of Income Opportunity Realty Investors, Inc. (the “Company”), on Form 10-K for the year ended December 31, 2023 as filed with the Securities Exchange Commission on the date hereof (the “Report”), the undersigned Erik L. Johnson, the Chief Financial Officer does hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

 

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

 

The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

 

Dated: March 21, 2024 By: /s/ ERIK L. JOHNSON
    Erik L. Johnson
    Executive Vice President and Chief Financial Officer
    (Principal Executive and Financial Officer)

 

 

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SCHEDULE IV Mortgage Loans Receivable SCHEDULE IV Mortgage Loans Receivable Roll Forward Percentage of ownership Schedule of Accounts, Notes, Loans and Financing Receivable [Table] Accounts, Notes, Loans and Financing Receivable [Line Items] Fixed interest rate Maturity date Accrued Interest forgiven Schedule of Related Party Transactions, by Related Party [Table] Related Party Transaction [Line Items] Advisory fees paid Related party receivables Dividends on common stock Common stock repurchase limit Common stock repurchased Remaining shares for repurchase Current: Federal State Total tax Income tax expense at federal statutory rate State and local income taxes net of federal tax expense Permanent tax differences Temporary tax differences Reported tax expense Effective tax rate Net operating loss Net income Net income per share - basic Net income per share - diluted SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate Schedule [Table] SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items] Interest Rate Maturity Date Periodic Payment Terms Prior liens Face amount Carrying value Balance at January 1, Additions Deductions Balance at December 31, The amount of advisory fees to related parties, during the period. Unified Housing Foundation Inc. Disclosure of policies regarding related parties. Transcontinental Realty Investors, Inc. Tabular disclosure of mortgage loans on real estate. Tabular disclosure of mortgage loans on real estate roll forward. May Realty Holdings, Inc. American Realty Investors, Inc. American Realty Investors, Inc. Pillar Amount of difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying domestic federal statutory income tax rates to pretax income (loss) from continuing operations, attributable to permanent differences. Amount of difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying domestic federal statutory income tax rates to pretax income (loss) from continuing operations, attributable to temporary differences. Transcontinental Realty Investors, Inc. and Affiliates Transcontinental Realty Investors, Inc. Income Opportunity Realty Investors, Inc. UHF - Timbers at The Park. American Realty Investors, Inc. [Member] [Default Label] Assets, Current Assets [Default Label] Treasury Stock, Value Equity, Attributable to Parent Liabilities and Equity [Default Label] Costs and Expenses Other Nonoperating Income Shares, Outstanding Treasury Stock, Value, Acquired, Cost Method Increase (Decrease) in Notes Receivable, Related Parties Increase (Decrease) in Accounts Receivable, Related Parties Increase (Decrease) in Accounts Payable Net Cash Provided by (Used in) Operating Activities Net Cash Provided by (Used in) Investing Activities Payments for Repurchase of Common Stock Net Cash Provided by (Used in) Financing Activities Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents Increase (Decrease) in Accrued Interest Receivable, Net SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate, Collections of Principal EX-101.PRE 10 ior-20231231_pre.xml XBRL PRESENTATION FILE XML 12 R1.htm IDEA: XBRL DOCUMENT v3.24.1
Cover - USD ($)
 12 Months Ended
Dec. 31, 2023
Mar. 19, 2024
Jun. 30, 2023
Cover [Abstract]      
Document Type 10-K    
Amendment Flag false    
Document Annual Report true    
Document Transition Report false    
Document Period End Date Dec. 31, 2023    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2023    
Current Fiscal Year End Date --12-31    
Entity File Number 001-14784    
Entity Registrant Name Income Opportunity Realty Investors, Inc.    
Entity Central Index Key 0000949961    
Entity Tax Identification Number 75-2615944    
Entity Incorporation, State or Country Code NV    
Entity Address, Address Line One 1603 LBJ Freeway    
Entity Address, Address Line Two Suite 800    
Entity Address, City or Town Dallas    
Entity Address, State or Province TX    
Entity Address, Postal Zip Code 75234    
City Area Code (469)    
Local Phone Number 522-4200    
Title of 12(b) Security Common Stock    
Trading Symbol IOR    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer No    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Non-accelerated Filer    
Entity Small Business true    
Entity Emerging Growth Company false    
Entity Shell Company false    
Entity Public Float     $ 6,600,000
Entity Common Stock, Shares Outstanding   4,110,714  
ICFR Auditor Attestation Flag false    
Document Financial Statement Error Correction [Flag] false    
Auditor Name FARMER, FUQUA & HUFF, PC    
Auditor Location Richardson, Texas    
Auditor Firm ID 782    
XML 13 R2.htm IDEA: XBRL DOCUMENT v3.24.1
CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Current assets    
Cash and cash equivalents $ 71 $ 6
Interest receivable from related parties 293 676
Receivable from related parties 106,541 100,134
Total current assets 106,905 100,816
Non-current assets    
Notes receivable from related parties 11,173 11,173
Total assets 118,078 111,989
Liabilities:    
Accounts payable 4
Shareholders’ equity    
Common stock, $0.01 par value, 10,000,000 shares authorized; 4,173,675 shares issued; and 4,110,714 and 4,168,414 outstanding at December 31, 2023 and 2022, respectively 42 42
Treasury stock at cost, 62,961 shares and 5,261 shares at December 31, 2023 and 2022, respectively (947) (39)
Additional paid-in capital 61,955 61,955
Retained earnings 57,028 50,027
Total shareholders’ equity 118,078 111,985
Total liabilities and equity $ 118,078 $ 111,989
XML 14 R3.htm IDEA: XBRL DOCUMENT v3.24.1
CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares
Dec. 31, 2023
Dec. 31, 2022
Statement of Financial Position [Abstract]    
Common stock, par value (in dollars per share) $ 0.01 $ 0.01
Common stock, authorized 10,000,000 10,000,000
Common stock, issued 4,173,675 4,173,675
Common stock, outstanding 4,110,714 4,168,414
Treasury stock 62,961 5,261
XML 15 R4.htm IDEA: XBRL DOCUMENT v3.24.1
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Revenues:      
Other income
Expenses:      
General and administrative (including $254, $268 and $282 for 2023, 2022 and 2021, respectively, from related parties) 490 451 470
Advisory fee to related party 970 1,175 1,108
Total operating expenses 1,460 1,626 1,578
Net operating loss (1,460) (1,626) (1,578)
Interest income from related parties 10,070 6,602 4,953
Other income 1,179
Income tax provision (1,609) (1,045) (956)
Net income $ 7,001 $ 3,931 $ 3,598
Earnings per share - basic $ 1.68 $ 0.94 $ 0.86
Earnings per share - diluted $ 1.68 $ 0.94 $ 0.86
Weighted average common shares used in computing basic earnings per share 4,162,516 4,168,414 4,168,414
Weighted average common shares used in computing diluted earnings per share 4,162,516 4,168,414 4,168,414
XML 16 R5.htm IDEA: XBRL DOCUMENT v3.24.1
CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
General and administrative $ 490 $ 451 $ 470
Related Party [Member]      
General and administrative $ 254 $ 268 $ 282
XML 17 R6.htm IDEA: XBRL DOCUMENT v3.24.1
CONSOLIDATED STATEMENT OF EQUITY - USD ($)
$ in Thousands
Total
Common Stock [Member]
Treasury Stock, Common [Member]
Additional Paid-in Capital [Member]
Retained Earnings [Member]
Beginning balance, value at Dec. 31, 2020 $ 104,456 $ 42 $ (39) $ 61,955 $ 42,498
Beginning balance, shares at Dec. 31, 2020   4,168,414      
Net income (loss) 3,598 3,598
Ending balance, value at Dec. 31, 2021 108,054 $ 42 (39) 61,955 46,096
Ending balance, shares at Dec. 31, 2021   4,168,414      
Net income (loss) 3,931 3,931
Ending balance, value at Dec. 31, 2022 111,985 $ 42 (39) 61,955 50,027
Ending balance, shares at Dec. 31, 2022   4,168,414      
Net income (loss) 7,001 7,001
Repurchase of common shares $ (908) (908)
Repurchase of common shares, shares (57,700) (57,700)      
Ending balance, value at Dec. 31, 2023 $ 118,078 $ 42 $ (947) $ 61,955 $ 57,028
Ending balance, shares at Dec. 31, 2023   4,110,714      
XML 18 R7.htm IDEA: XBRL DOCUMENT v3.24.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Cash Flow From Operating Activities:      
Net  income $ 7,001 $ 3,931 $ 3,598
Adjustments to reconcile net income to net cash provided by (used in) by operating activities:      
Recovery of doubtful accounts (1,017)
Changes in assets and liabilities, net of dispositions:      
Accrued interest on related party notes receivable 383 (85) 213
Related party receivables (6,407) (3,834) (5,774)
Accounts payable (4) (8)
Net cash provided by (used in) operating activities 973 4 (2,980)
Cash Flow From Investing Activities:      
Collection of notes receivable 2,970
Net cash provided by investing activities 2,970
Cash Flow From Financing Activities:      
Repurchase of common shares (908)
Net cash used in  financing activities (908)
Net increase (decrease) in cash and cash equivalents 65 4 (10)
Cash and cash equivalents, beginning of year 6 2 12
Cash and cash equivalents, end of year $ 71 $ 6 $ 2
XML 19 R8.htm IDEA: XBRL DOCUMENT v3.24.1
Organization
 12 Months Ended
Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Organization

1. Organization

 

Income Opportunity Investors, Inc. (the “Company”) is an externally managed company that invests in mortgage notes receivables. As used herein, the terms “IOR”, “the Company”, “We”, “Our”, or “Us” refer to the Company.

 

Transcontinental Realty Investors, Inc. (“TCI”), whose common stock is traded on the NYSE under the symbol “TCI”, owns 82.3% of our stock and with its affiliates owns approximately 88.8% of our common stock. Accordingly our financial results are included in the consolidated financial statements of TCI’s in their Form 10-K and in their tax filings. American Realty Investors, Inc. (“ARL”), whose common stock is traded on the NYSE under the symbol “ARL”, in turn, own approximately 78.4% of TCI.

 

Our business is managed by Pillar Income Asset Management, Inc. (“Pillar”) in accordance with an Advisory Agreement that is reviewed annually by our Board of Directors. Pillar is considered to be related parties (See Note 4 – Related Party Transactions).

 

Pillar’s duties include, but are not limited to, locating, evaluating and recommending real estate and real estate-related investment opportunities. Pillar also arranges our debt and equity financing with third party lenders and investors.
XML 20 R9.htm IDEA: XBRL DOCUMENT v3.24.1
Summary of Significant Accounting Policies
 12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

 

Basis of presentation

 

These consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States of America.

 

We consolidate entities in which we are considered to be the primary beneficiary of a variable interest entity (“VIE”) or have a majority of the voting interest of the entity. We have determined that we are a primary beneficiary of the VIE when we have (i) the power to direct the activities of a VIE that most significantly impacts its economic performance, and (ii) the obligations to absorb losses or the right to receive benefits that could potentially be significant to the VIE. In determining whether we are the primary beneficiary, we consider qualitative and quantitative factors, including ownership interest, management representation, ability to control decision and other contractual rights. We account for entities in which we have less than a controlling financial interest or entities where we are not deemed to be the primary beneficiary under the equity method of accounting. Accordingly, we include our share of the net earnings or losses of these entities in our results of operations.

 

Certain prior year amounts have been reclassified to conform to the current year presentation on the consolidated balance sheets, consolidated statements of operations and the consolidated statements of cash flows.

 

Fair value measurement

 

Fair value represents the price that would be received to sell an asset or paid to transfer a liability in a transaction between market participants at the measurement date. In determining fair value we apply the following hierarchy:

 

Level 1 —Unadjusted quoted prices for identical and unrestricted assets or liabilities in active markets.

 

Level 2 —Quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

 

Level 3 —Unobservable inputs that are significant to the fair value measurement.

 

A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.

 

Related parties

 

Related parties are persons or entities who have one or more of the following characteristics, which include entities for which investments in their equity securities would be required, trusts for the benefit of persons including principal owners of the entities and members of their immediate families, management personnel of the entity and members of their immediate families and other parties with which the entity may deal if one party controls or can significantly influence the decision making of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests, or affiliates of the entity.

 

Cash and Cash Equivalents and Restricted Cash

 

We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents, for which cost approximates fair value.

 

Concentration of credit risk

 

We maintain our cash balances at commercial banks and through investment companies, the deposits that are insured by the Federal Deposit Insurance Corporation (FDIC). During the years ended December 31, 2023 and 2022, the Company did not maintain balances in excess of the insured amount.

 

Income taxes

 

We are a “C” corporation” for U.S. federal income tax purposes. However, we are included in the May Realty Holdings, Inc. (the “MRHI”). consolidated group for tax purposes. We have a tax sharing agreement that specifies the manner in which the group will share the consolidated tax liability and also how certain tax attributes are to be treated among members of the group.

 

Comprehensive income

 

Net income and comprehensive income (loss) are the same for the years ended December 31, 2023, 2022 and 2021.

 

Use of estimates

 

In the preparation of consolidated financial statements in conformity with GAAP, it is necessary for management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expense for the year ended. Actual results could differ from those estimates.

 
XML 21 R10.htm IDEA: XBRL DOCUMENT v3.24.1
Notes Receivable
 12 Months Ended
Dec. 31, 2023
Receivables [Abstract]  
Notes Receivable

3. Notes Receivable

 

At December 31, 2022, we had four notes receivable issued by Unified Housing Foundation, Inc. (“UHF”) with an aggregate balance of $11,173. Each of the notes bore interest at 12.0% and was to mature on December 31, 2032. Principal and interest payments on the notes from UHF are funded from surplus cash flow from operations, sale or refinancing of the underlying properties and are cross collateralized to the extent that any surplus cash available from any of the properties underlying the notes.

 

On October 1, 2023, we agreed to an amendments of the four UHF notes. Under the provisions of the amendment, the fours notes were consolidated into a single note and the 12.0% fixed interest rate was replaced with a floating rate indexed to the Secured Overnight Financing Rate (“SOFR”) in effect on the last day of the preceding calendar quarter. In connection with the amendment, $605 of accrued interest was forgiven in exchange for an increased participation in the proceeds from any future refinancing of the property by UHF.

 

The borrower is determined to be a related party due to our significant investment in the performance of the collateral secured by the notes receivable.
XML 22 R11.htm IDEA: XBRL DOCUMENT v3.24.1
Related Party Transactions
 12 Months Ended
Dec. 31, 2023
Related Party Transactions [Abstract]  
Related Party Transactions

4. Related Party Transactions

 

We engage in certain business transactions with related parties, including investment in notes receivables. Transactions involving related parties cannot be presumed to be carried out on an arm’s length basis due to the absence of free market forces that naturally exist in business dealings between two or more unrelated entities. Related party transactions may not always be favorable to our business and may include terms, conditions and agreements that are not necessarily beneficial to or in our best interest.

 

Pillar is a wholly owned by an affiliate of the MRHI, which owns approximately 90.8% of ARL, which owes approximately 78.4% of TCI, which owns 82.3% of the Company.

 

Advisory fees paid to Pillar were $970, $1,175 and $1,108 for the years ended December 31, 2023, 2022 and 2021, respectively.

 

Notes receivable are amounts held by UHF (See Note 3 – Notes Receivable). UHF is determined to be a related party due to our significant investment in the performance of the collateral secured by the notes receivable. Interest income on these notes was $547, $1,003 and $1,371 for the years ended December 31, 2023, 2022 and 2021, respectively.

 

Related party receivables were $106,541 and $100,134 at December 31, 2023 and 2022, respectively; which represents amounts outstanding from TCI for loans and advances, net of unreimbursed fees and bear interest at prime plus one percent. Interest income on these receivables were $9,523, $5,599 and $3,582 for the years ended December 31, 2023, 2022 and 2021, respectively.
XML 23 R12.htm IDEA: XBRL DOCUMENT v3.24.1
Stockholders Equity
 12 Months Ended
Dec. 31, 2023
Equity [Abstract]  
Stockholders Equity

5. Stockholders Equity

 

Our decision to declare dividends on common stock are determined on an annual basis following the end of each year. In accordance with that policy, no dividends on our common stock were declared for 2023, 2022, or 2021. Future distributions to common stockholders will be determined in light of conditions then existing, including our financial condition and requirements, future prospects, restrictions in financing agreements, business conditions and other factors deemed relevant by our board of directors.

 

We have a stock repurchase program that allows for the repurchase of up to 1,650,000 shares of our common stock. This repurchase program has no termination date. During the year ended December 31, 2023, we repurchased a total of 57,700 shares in three block transactions. As of December 31, 2023, there are 557,539 shares remaining that can be repurchased.
XML 24 R13.htm IDEA: XBRL DOCUMENT v3.24.1
Income Taxes
 12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Income Taxes

6. Income Taxes

 

We account for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. We recognize deferred tax assets to the extent that we believe these assets are more likely than not to be realized. In making such a determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If we determine that we would be able to realize our deferred tax assets in the future in excess of their net recorded amount, we would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. We record uncertain tax positions in accordance with ASC 740 on the basis of a two-step process whereby (1) we determine whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, we recognize the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.

 

The provision for income taxes consists of:

 

                        
    Years Ended December 31, 
    2023   2022   2021 
Current:             
Federal   $1,609   $1,045   $956 
State    —    —    — 
Total tax   $1,609   $1,045   $956 

 

The reconciliation between our effective tax rate on income from operations and the statutory rate is as follows:

 

                     
   Years Ended December 31, 
   2023   2022   2021 
Income tax expense at federal statutory rate  $1,609   $1,045   $956 
State and local income taxes net of federal tax expense   —    —    — 
Permanent tax differences   —    —    — 
Temporary tax differences   —    —    — 
Reported tax expense  $1,609   $1,045   $956 
Effective tax rate   21.0%   21.0%   4.6%

 
XML 25 R14.htm IDEA: XBRL DOCUMENT v3.24.1
Commitments and Contingencies
 12 Months Ended
Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

7. Commitments and Contingencies

 

We believe that we will generate excess cash from our notes receivables in the next twelve months; such excess, however, might not be sufficient to discharge all of our obligations as they become due.

 
XML 26 R15.htm IDEA: XBRL DOCUMENT v3.24.1
Quarterly Results of Operations
 12 Months Ended
Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]  
Quarterly Results of Operations

8. Quarterly Results of Operations

 

The following is a tabulation of our quarterly results of operations for the years 2023 and 2022. Quarterly results presented may differ from those previously reported in our Form 10-Q due to the reclassification of the operations:

 

                               
   2023 Quarter Ended 
   March 31,   June 30,   September 30,   December 31 
Net operating loss  $(537)  $(456)  $(437)  $(30)
Net income   1,050    1,834    1,643    2,474 
Net income per share - basic and diluted  $0.25   $0.44   $0.39   $0.60 

 

                               
   2022 Quarter Ended 
   March 31,   June 30,   September 30,   December 31 
Net operating loss  $(460)  $(341)  $(397)  $(428)
Net income   626    848    1,188    1,269 
Net income per share - basic and diluted  $0.15   $0.20   $0.29   $0.30 

 
XML 27 R16.htm IDEA: XBRL DOCUMENT v3.24.1
Subsequent Events
 12 Months Ended
Dec. 31, 2023
Subsequent Events [Abstract]  
Subsequent Events

9. Subsequent Events

 

The date to which events occurring after December 31, 2023, the date of the most recent balance sheet, have been evaluated for possible adjustments to the financial statements or disclosure is March 21, 2024, which is the date of which the financial statements were available to be issued. There are no subsequent events that would require an adjustment to the financial statements.
XML 28 R17.htm IDEA: XBRL DOCUMENT v3.24.1
SCHEDULE IV - MORTGAGE LOANS
 12 Months Ended
Dec. 31, 2023
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Abstract]  
SCHEDULE IV - MORTGAGE LOANS

SCHEDULE IV - MORTGAGE LOANS

December 31, 2023

 

Description  Interest Rate   Maturity Date 

Periodic Payment 

Terms 

  Prior Liens   Face Amount   Carrying Value 
UHF - Timbers at The Park   5.38%  12/31/2032  Payments from excess property cash flows  $13,156   $11,173   $11,173 

 

As of December 31,

 

    2023   2022   2021 
Balance at January 1,   $11,173   $11,173   $13,126 
Additions    —    —    — 
Deductions    —    —    (1,953)
Balance at December 31,   $11,173   $11,173   $11,173 

 
XML 29 R18.htm IDEA: XBRL DOCUMENT v3.24.1
Summary of Significant Accounting Policies (Policies)
 12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Basis of presentation

Basis of presentation

 

These consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States of America.

 

We consolidate entities in which we are considered to be the primary beneficiary of a variable interest entity (“VIE”) or have a majority of the voting interest of the entity. We have determined that we are a primary beneficiary of the VIE when we have (i) the power to direct the activities of a VIE that most significantly impacts its economic performance, and (ii) the obligations to absorb losses or the right to receive benefits that could potentially be significant to the VIE. In determining whether we are the primary beneficiary, we consider qualitative and quantitative factors, including ownership interest, management representation, ability to control decision and other contractual rights. We account for entities in which we have less than a controlling financial interest or entities where we are not deemed to be the primary beneficiary under the equity method of accounting. Accordingly, we include our share of the net earnings or losses of these entities in our results of operations.

 

Certain prior year amounts have been reclassified to conform to the current year presentation on the consolidated balance sheets, consolidated statements of operations and the consolidated statements of cash flows.
Fair value measurement

Fair value measurement

 

Fair value represents the price that would be received to sell an asset or paid to transfer a liability in a transaction between market participants at the measurement date. In determining fair value we apply the following hierarchy:

 

Level 1 —Unadjusted quoted prices for identical and unrestricted assets or liabilities in active markets.

 

Level 2 —Quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

 

Level 3 —Unobservable inputs that are significant to the fair value measurement.

 

A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
Related parties

Related parties

 

Related parties are persons or entities who have one or more of the following characteristics, which include entities for which investments in their equity securities would be required, trusts for the benefit of persons including principal owners of the entities and members of their immediate families, management personnel of the entity and members of their immediate families and other parties with which the entity may deal if one party controls or can significantly influence the decision making of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests, or affiliates of the entity.
Cash and Cash Equivalents and Restricted Cash

Cash and Cash Equivalents and Restricted Cash

 

We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents, for which cost approximates fair value.
Concentration of credit risk

Concentration of credit risk

 

We maintain our cash balances at commercial banks and through investment companies, the deposits that are insured by the Federal Deposit Insurance Corporation (FDIC). During the years ended December 31, 2023 and 2022, the Company did not maintain balances in excess of the insured amount.
Income taxes

Income taxes

 

We are a “C” corporation” for U.S. federal income tax purposes. However, we are included in the May Realty Holdings, Inc. (the “MRHI”). consolidated group for tax purposes. We have a tax sharing agreement that specifies the manner in which the group will share the consolidated tax liability and also how certain tax attributes are to be treated among members of the group.
Comprehensive income

Comprehensive income

 

Net income and comprehensive income (loss) are the same for the years ended December 31, 2023, 2022 and 2021.
Use of estimates

Use of estimates

 

In the preparation of consolidated financial statements in conformity with GAAP, it is necessary for management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expense for the year ended. Actual results could differ from those estimates.
XML 30 R19.htm IDEA: XBRL DOCUMENT v3.24.1
Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
The provision for income taxes consists of:

The provision for income taxes consists of:

 

                        
    Years Ended December 31, 
    2023   2022   2021 
Current:             
Federal   $1,609   $1,045   $956 
State    —    —    — 
Total tax   $1,609   $1,045   $956 
The reconciliation between our effective tax rate on income from operations and the statutory rate is as follows:

The reconciliation between our effective tax rate on income from operations and the statutory rate is as follows:

 

                     
   Years Ended December 31, 
   2023   2022   2021 
Income tax expense at federal statutory rate  $1,609   $1,045   $956 
State and local income taxes net of federal tax expense   —    —    — 
Permanent tax differences   —    —    — 
Temporary tax differences   —    —    — 
Reported tax expense  $1,609   $1,045   $956 
Effective tax rate   21.0%   21.0%   4.6%
XML 31 R20.htm IDEA: XBRL DOCUMENT v3.24.1
Quarterly Results of Operations (Tables)
 12 Months Ended
Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]  
The following is a tabulation of our quarterly results of operations for the years 2023 and 2022.

The following is a tabulation of our quarterly results of operations for the years 2023 and 2022. Quarterly results presented may differ from those previously reported in our Form 10-Q due to the reclassification of the operations:

 

                               
   2023 Quarter Ended 
   March 31,   June 30,   September 30,   December 31 
Net operating loss  $(537)  $(456)  $(437)  $(30)
Net income   1,050    1,834    1,643    2,474 
Net income per share - basic and diluted  $0.25   $0.44   $0.39   $0.60 

 

                               
   2022 Quarter Ended 
   March 31,   June 30,   September 30,   December 31 
Net operating loss  $(460)  $(341)  $(397)  $(428)
Net income   626    848    1,188    1,269 
Net income per share - basic and diluted  $0.15   $0.20   $0.29   $0.30 
XML 32 R21.htm IDEA: XBRL DOCUMENT v3.24.1
SCHEDULE IV - MORTGAGE LOANS (Tables)
 12 Months Ended
Dec. 31, 2023
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Abstract]  
SCHEDULE IV Mortgage Loans Receivable

December 31, 2023

 

Description  Interest Rate   Maturity Date 

Periodic Payment 

Terms 

  Prior Liens   Face Amount   Carrying Value 
UHF - Timbers at The Park   5.38%  12/31/2032  Payments from excess property cash flows  $13,156   $11,173   $11,173 
SCHEDULE IV Mortgage Loans Receivable Roll Forward

 

    2023   2022   2021 
Balance at January 1,   $11,173   $11,173   $13,126 
Additions    —    —    — 
Deductions    —    —    (1,953)
Balance at December 31,   $11,173   $11,173   $11,173 
XML 33 R22.htm IDEA: XBRL DOCUMENT v3.24.1
Organization (Details Narrative)
Dec. 31, 2023
Transcontinental Realty Investors, Inc [Member] | IOR [Member]  
Percentage of ownership 82.30%
Transcontinental Realty Investors, Inc. and Affiliates [Member] | IOR [Member] | Common Stock [Member]  
Percentage of ownership 88.80%
American Realty Investors, Inc. [Member] | Transcontinental Realty Investors, Inc. [Member]  
Percentage of ownership 78.40%
XML 34 R23.htm IDEA: XBRL DOCUMENT v3.24.1
Notes Receivable (Details Narrative) - USD ($)
$ in Thousands
 12 Months Ended
Oct. 02, 2023
Dec. 31, 2022
Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Notes receivable from related parties   $ 11,173 $ 11,173
Unified Housing Foundation, Inc. [Member]      
Accounts, Notes, Loans and Financing Receivable [Line Items]      
Notes receivable from related parties   $ 11,173  
Fixed interest rate   12.00%  
Maturity date   Dec. 31, 2032  
Accrued Interest forgiven $ 605    
XML 35 R24.htm IDEA: XBRL DOCUMENT v3.24.1
Related Party Transactions (Details Narrative) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Related Party Transaction [Line Items]      
Advisory fees paid $ 970 $ 1,175 $ 1,108
Interest income from related parties 10,070 6,602 4,953
Related party receivables $ 106,541 100,134  
May Realty Holdings, Inc. [Member] | American Realty Investors, Inc. [Member]      
Related Party Transaction [Line Items]      
Percentage of ownership 90.80%    
American Realty Investors, Inc. [Member] | Transcontinental Realty Investors, Inc. [Member]      
Related Party Transaction [Line Items]      
Percentage of ownership 78.40%    
Transcontinental Realty Investors, Inc [Member]      
Related Party Transaction [Line Items]      
Interest income from related parties $ 9,523 5,599 3,582
Related party receivables $ 106,541 100,134  
Transcontinental Realty Investors, Inc [Member] | IOR [Member]      
Related Party Transaction [Line Items]      
Percentage of ownership 82.30%    
Pillar [Member]      
Related Party Transaction [Line Items]      
Advisory fees paid $ 970 1,175 1,108
Unified Housing Foundation, Inc. [Member]      
Related Party Transaction [Line Items]      
Interest income from related parties $ 547 $ 1,003 $ 1,371
XML 36 R25.htm IDEA: XBRL DOCUMENT v3.24.1
Stockholders Equity (Details Narrative) - USD ($)
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Equity [Abstract]      
Dividends on common stock $ 0 $ 0 $ 0
Common stock repurchase limit 1,650,000    
Common stock repurchased 57,700    
Remaining shares for repurchase 557,539    
XML 37 R26.htm IDEA: XBRL DOCUMENT v3.24.1
The provision for income taxes consists of: (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Current:      
Federal $ 1,609 $ 1,045 $ 956
State
Total tax $ 1,609 $ 1,045 $ 956
XML 38 R27.htm IDEA: XBRL DOCUMENT v3.24.1
The reconciliation between our effective tax rate on income from operations and the statutory rate is as follows: (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]      
Income tax expense at federal statutory rate $ 1,609 $ 1,045 $ 956
State and local income taxes net of federal tax expense
Permanent tax differences
Temporary tax differences
Reported tax expense $ 1,609 $ 1,045 $ 956
Effective tax rate 21.00% 21.00% 4.60%
XML 39 R28.htm IDEA: XBRL DOCUMENT v3.24.1
The following is a tabulation of our quarterly results of operations for the years 2023 and 2022. (Details) - USD ($)
$ / shares in Units, $ in Thousands
 3 Months Ended 12 Months Ended
Dec. 31, 2023
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Dec. 31, 2022
Sep. 30, 2022
Jun. 30, 2022
Mar. 31, 2022
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Quarterly Financial Information Disclosure [Abstract]                      
Net operating loss $ (30) $ (437) $ (456) $ (537) $ (428) $ (397) $ (341) $ (460) $ (1,460) $ (1,626) $ (1,578)
Net income $ 2,474 $ 1,643 $ 1,834 $ 1,050 $ 1,269 $ 1,188 $ 848 $ 626 $ 7,001 $ 3,931 $ 3,598
Net income per share - basic $ 0.60 $ 0.39 $ 0.44 $ 0.25 $ 0.30 $ 0.29 $ 0.20 $ 0.15 $ 1.68 $ 0.94 $ 0.86
Net income per share - diluted $ 0.60 $ 0.39 $ 0.44 $ 0.25 $ 0.30 $ 0.29 $ 0.20 $ 0.15 $ 1.68 $ 0.94 $ 0.86
XML 40 R29.htm IDEA: XBRL DOCUMENT v3.24.1
SCHEDULE IV Mortgage Loans Receivable (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]        
Carrying value $ 11,173 $ 11,173 $ 11,173 $ 13,126
UHF - Timbers at The Park [Member]        
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Line Items]        
Interest Rate 5.38%      
Maturity Date Dec. 31, 2032      
Periodic Payment Terms Payments from excess property cash flows      
Prior liens $ 13,156      
Face amount 11,173      
Carrying value $ 11,173      
XML 41 R30.htm IDEA: XBRL DOCUMENT v3.24.1
SCHEDULE IV Mortgage Loans Receivable Roll Forward (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate [Abstract]      
Balance at January 1, $ 11,173 $ 11,173 $ 13,126
Additions
Deductions (1,953)
Balance at December 31, $ 11,173 $ 11,173 $ 11,173
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NV 75-2615944 1603 LBJ Freeway Suite 800 Dallas TX 75234 (469) 522-4200 Common Stock IOR NYSE No No Yes Yes Non-accelerated Filer true false false false false 6600000 4110714 FARMER, FUQUA & HUFF, PC Richardson, Texas 782 71000 6000 293000 676000 106541000 100134000 106905000 100816000 11173000 11173000 118078000 111989000 4000 0.01 0.01 10000000 10000000 4173675 4173675 4110714 4168414 42000 42000 62961 5261 947000 39000 61955000 61955000 57028000 50027000 118078000 111985000 118078000 111989000 254000 268000 282000 490000 451000 470000 970000 1175000 1108000 1460000 1626000 1578000 -1460000 -1626000 -1578000 10070000 6602000 4953000 1179000 1609000 1045000 956000 7001000 3931000 3598000 1.68 1.68 0.94 0.94 0.86 0.86 4162516 4162516 4168414 4168414 4168414 4168414 4168414 42000 -39000 61955000 42498000 104456000 3598000 3598000 4168414 42000 -39000 61955000 46096000 108054000 3931000 3931000 4168414 42000 -39000 61955000 50027000 111985000 111985000 7001000 7001000 7001000 57700 908000 908000 4110714 42000 -947000 61955000 57028000 118078000 118078000 7001000 3931000 3598000 -1017000 -383000 85000 -213000 6407000 3834000 5774000 -4000 -8000 973000 4000 -2980000 2970000 2970000 908000 -908000 65000 4000 -10000 6000 2000 12000 71000 6000 2000 <p id="xdx_805_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_z4I7o7IvN5Kd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1. <span id="xdx_828_zdlBAHD2Ykw1">Organization</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income Opportunity Investors, Inc. (the “Company”) is an externally managed company that invests in mortgage notes receivables. As used herein, the terms “IOR”, “the Company”, “We”, “Our”, or “Us” refer to the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transcontinental Realty Investors, Inc. (“TCI”), whose common stock is traded on the NYSE under the symbol “TCI”, owns <span id="xdx_904_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_dp_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TranscontinentalRealtyInvestorsIncMember__srt--OwnershipAxis__custom--IncomeOpportunityRealtyInvestorsIncMember_z54ryoW4aXX1" title="Percentage of ownership">82.3</span>% of our stock and with its affiliates owns approximately <span id="xdx_906_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_dp_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TranscontinentalRealtyInvestorsIncAndAffiliatesMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--OwnershipAxis__custom--IncomeOpportunityRealtyInvestorsIncMember_zBq26f1N8ZUh">88.8</span>% of our common stock. Accordingly our financial results are included in the consolidated financial statements of TCI’s in their Form 10-K and in their tax filings. American Realty Investors, Inc. (“ARL”), whose common stock is traded on the NYSE under the symbol “ARL”, in turn, own approximately <span id="xdx_90F_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_dp_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AmericanRealtyInvestorsIncMember__srt--OwnershipAxis__custom--TranscontinentalRealtyInvestorsInc1Member_z3fkpOWAhZFi">78.4</span>% of TCI.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our business is managed by Pillar Income Asset Management, Inc. (“Pillar”) in accordance with an Advisory Agreement that is reviewed annually by our Board of Directors. Pillar is considered to be related parties (See Note 4 – Related Party Transactions).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pillar’s duties include, but are not limited to, locating, evaluating and recommending real estate and real estate-related investment opportunities. Pillar also arranges our debt and equity financing with third party lenders and investors.</span></p> 0.823 0.888 0.784 <p id="xdx_803_eus-gaap--SignificantAccountingPoliciesTextBlock_zMSxJULWRajf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2. <span id="xdx_824_z6QNDYN94Xmh">Summary of Significant Accounting Policies</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zjm26BNXSkdd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_860_znZLgp4YAXTf">Basis of presentation</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States of America.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We consolidate entities in which we are considered to be the primary beneficiary of a variable interest entity (“VIE”) or have a majority of the voting interest of the entity. We have determined that we are a primary beneficiary of the VIE when we have (i) the power to direct the activities of a VIE that most significantly impacts its economic performance, and (ii) the obligations to absorb losses or the right to receive benefits that could potentially be significant to the VIE. In determining whether we are the primary beneficiary, we consider qualitative and quantitative factors, including ownership interest, management representation, ability to control decision and other contractual rights. We account for entities in which we have less than a controlling financial interest or entities where we are not deemed to be the primary beneficiary under the equity method of accounting. Accordingly, we include our share of the net earnings or losses of these entities in our results of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain prior year amounts have been reclassified to conform to the current year presentation on the consolidated balance sheets, consolidated statements of operations and the consolidated statements of cash flows.</span></p> <p id="xdx_857_zwvXf1qzvw8i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zFfajfyY1XGd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86B_zS01IUcuwL47">Fair value measurement</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value represents the price that would be received to sell an asset or paid to transfer a liability in a transaction between market participants at the measurement date. In determining fair value we apply the following hierarchy:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 —Unadjusted quoted prices for identical and unrestricted assets or liabilities in active markets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 —Quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 —Unobservable inputs that are significant to the fair value measurement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.</span></p> <p id="xdx_858_zipWxFWy10bb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_848_ecustom--RelatedPartiesPolicyTextBlock_z7d8HHXiBc02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_867_z83r9BvDhnk5">Related parties</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Related parties are persons or entities who have one or more of the following characteristics, which include entities for which investments in their equity securities would be required, trusts for the benefit of persons including principal owners of the entities and members of their immediate families, management personnel of the entity and members of their immediate families and other parties with which the entity may deal if one party controls or can significantly influence the decision making of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests, or affiliates of the entity.</span></p> <p id="xdx_85F_z0TxKhcXzsG7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84A_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_z0ZzohKF0W37" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86B_zX6g56fp0S8g">Cash and Cash Equivalents and Restricted Cash</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents, for which cost approximates fair value.</span></p> <p id="xdx_854_zE6SGxqt1g5k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eus-gaap--ConcentrationRiskCreditRisk_zKH3pWB7JN5a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86B_zOspZfclszZ7">Concentration of credit risk</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We maintain our cash balances at commercial banks and through investment companies, the deposits that are insured by the Federal Deposit Insurance Corporation (FDIC). During the years ended December 31, 2023 and 2022, the Company did not maintain balances in excess of the insured amount.</span></p> <p id="xdx_85E_zgjh5zkQlsTd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_z7eLGQvf1Mgc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_868_z2PlOBZ2IcAc">Income taxes</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We are a “C” corporation” for U.S. federal income tax purposes. However, we are included in the May Realty Holdings, Inc. (the “MRHI”). consolidated group for tax purposes. We have a tax sharing agreement that specifies the manner in which the group will share the consolidated tax liability and also how certain tax attributes are to be treated among members of the group.</span></p> <p id="xdx_85C_zt3sgYmTkrk8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_zjDUj70lNyR4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_866_zUOX6g8CVJHi">Comprehensive income</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net income and comprehensive income (loss) are the same for the years ended December 31, 2023, 2022 and 2021.</span></p> <p id="xdx_85D_zsy0H4khs6wj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eus-gaap--UseOfEstimates_z2ZevmadHDy6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_860_zbdND7mwqQq4">Use of estimates</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the preparation of consolidated financial statements in conformity with GAAP, it is necessary for management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expense for the year ended. Actual results could differ from those estimates.</span></p> <p id="xdx_85D_zPHae6CGc2uk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zjm26BNXSkdd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_860_znZLgp4YAXTf">Basis of presentation</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These consolidated financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) in the United States of America.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We consolidate entities in which we are considered to be the primary beneficiary of a variable interest entity (“VIE”) or have a majority of the voting interest of the entity. We have determined that we are a primary beneficiary of the VIE when we have (i) the power to direct the activities of a VIE that most significantly impacts its economic performance, and (ii) the obligations to absorb losses or the right to receive benefits that could potentially be significant to the VIE. In determining whether we are the primary beneficiary, we consider qualitative and quantitative factors, including ownership interest, management representation, ability to control decision and other contractual rights. We account for entities in which we have less than a controlling financial interest or entities where we are not deemed to be the primary beneficiary under the equity method of accounting. Accordingly, we include our share of the net earnings or losses of these entities in our results of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain prior year amounts have been reclassified to conform to the current year presentation on the consolidated balance sheets, consolidated statements of operations and the consolidated statements of cash flows.</span></p> <p id="xdx_849_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zFfajfyY1XGd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86B_zS01IUcuwL47">Fair value measurement</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value represents the price that would be received to sell an asset or paid to transfer a liability in a transaction between market participants at the measurement date. In determining fair value we apply the following hierarchy:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 —Unadjusted quoted prices for identical and unrestricted assets or liabilities in active markets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 —Quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 —Unobservable inputs that are significant to the fair value measurement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement.</span></p> <p id="xdx_848_ecustom--RelatedPartiesPolicyTextBlock_z7d8HHXiBc02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_867_z83r9BvDhnk5">Related parties</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Related parties are persons or entities who have one or more of the following characteristics, which include entities for which investments in their equity securities would be required, trusts for the benefit of persons including principal owners of the entities and members of their immediate families, management personnel of the entity and members of their immediate families and other parties with which the entity may deal if one party controls or can significantly influence the decision making of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests, or affiliates of the entity.</span></p> <p id="xdx_84A_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_z0ZzohKF0W37" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86B_zX6g56fp0S8g">Cash and Cash Equivalents and Restricted Cash</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents, for which cost approximates fair value.</span></p> <p id="xdx_84B_eus-gaap--ConcentrationRiskCreditRisk_zKH3pWB7JN5a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86B_zOspZfclszZ7">Concentration of credit risk</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We maintain our cash balances at commercial banks and through investment companies, the deposits that are insured by the Federal Deposit Insurance Corporation (FDIC). During the years ended December 31, 2023 and 2022, the Company did not maintain balances in excess of the insured amount.</span></p> <p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_z7eLGQvf1Mgc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_868_z2PlOBZ2IcAc">Income taxes</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We are a “C” corporation” for U.S. federal income tax purposes. However, we are included in the May Realty Holdings, Inc. (the “MRHI”). consolidated group for tax purposes. We have a tax sharing agreement that specifies the manner in which the group will share the consolidated tax liability and also how certain tax attributes are to be treated among members of the group.</span></p> <p id="xdx_846_eus-gaap--ComprehensiveIncomePolicyPolicyTextBlock_zjDUj70lNyR4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_866_zUOX6g8CVJHi">Comprehensive income</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net income and comprehensive income (loss) are the same for the years ended December 31, 2023, 2022 and 2021.</span></p> <p id="xdx_84C_eus-gaap--UseOfEstimates_z2ZevmadHDy6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_860_zbdND7mwqQq4">Use of estimates</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the preparation of consolidated financial statements in conformity with GAAP, it is necessary for management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expense for the year ended. Actual results could differ from those estimates.</span></p> <p id="xdx_80B_eus-gaap--FinancingReceivablesTextBlock_z4Bv9L3PiU8b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3. <span id="xdx_82B_z40bONwLCmo9">Notes Receivable</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At December 31, 2022, we had four notes receivable issued by Unified Housing Foundation, Inc. (“UHF”) with an aggregate balance of $<span id="xdx_90A_eus-gaap--NotesAndLoansReceivableNetNoncurrent_iI_pn3n3_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncMember_zShQdxUQvj1c" title="Notes receivable from related parties">11,173</span>. Each of the notes bore interest at <span id="xdx_907_eus-gaap--LongTermDebtPercentageBearingFixedInterestRate_iI_pip0_dp_uPure_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncMember_zxWBPq1Ketd7" title="Fixed interest rate">12.0</span>% and was to mature on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncMember_zpjTDPriJy7i" title="Maturity date">December 31, 2032</span>. Principal and interest payments on the notes from UHF are funded from surplus cash flow from operations, sale or refinancing of the underlying properties and are cross collateralized to the extent that any surplus cash available from any of the properties underlying the notes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 1, 2023, we agreed to an amendments of the four UHF notes. Under the provisions of the amendment, the fours notes were consolidated into a single note and the <span id="xdx_907_eus-gaap--LongTermDebtPercentageBearingFixedInterestRate_iI_pip0_dp_uPure_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncMember_z87vaiXEaMc1" title="Fixed interest rate">12.0</span>% fixed interest rate was replaced with a floating rate indexed to the Secured Overnight Financing Rate (“SOFR”) in effect on the last day of the preceding calendar quarter. In connection with the amendment, $<span id="xdx_901_eus-gaap--IncreaseDecreaseInAccruedInterestReceivableNet_iN_pn3n3_di_c20231001__20231002__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncMember_zDiOuacFUqz9" title="Accrued Interest forgiven">605</span> of accrued interest was forgiven in exchange for an increased participation in the proceeds from any future refinancing of the property by UHF.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The borrower is determined to be a related party due to our significant investment in the performance of the collateral secured by the notes receivable.</span></p> 11173000 0.120 2032-12-31 0.120 -605000 <p id="xdx_803_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zpJlOf331rag" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4. <span id="xdx_822_zkbD56ZPeJA5">Related Party Transactions</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We engage in certain business transactions with related parties, including investment in notes receivables. Transactions involving related parties cannot be presumed to be carried out on an arm’s length basis due to the absence of free market forces that naturally exist in business dealings between two or more unrelated entities. Related party transactions may not always be favorable to our business and may include terms, conditions and agreements that are not necessarily beneficial to or in our best interest.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pillar is a wholly owned by an affiliate of the MRHI, which owns approximately <span id="xdx_90D_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_pid_dp_uPure_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MayRealtyHoldingsIncMember__srt--OwnershipAxis__custom--AmericanRealtyInvestorsInc1Member_zPTaBwfrj5v9" title="Percentage of ownership">90.8</span>% of ARL, which owes approximately <span id="xdx_90D_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_dp_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AmericanRealtyInvestorsIncMember__srt--OwnershipAxis__custom--TranscontinentalRealtyInvestorsInc1Member_zE8xcJP2Qn69" title="Percentage of ownership">78.4</span>% of TCI, which owns <span id="xdx_900_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_dp_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TranscontinentalRealtyInvestorsIncMember__srt--OwnershipAxis__custom--IncomeOpportunityRealtyInvestorsIncMember_zcYI4Cp2zP6g" title="Percentage of ownership">82.3</span>% of the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advisory fees paid to Pillar were $<span id="xdx_90B_ecustom--AdvisoryFeeToRelatedParty_pn3n3_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PillarMember_zdXK1B6dTTg8" title="Advisory fees paid">970</span>, $<span id="xdx_903_ecustom--AdvisoryFeeToRelatedParty_pn3n3_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PillarMember_zUNInNEQH9Va">1,175</span> and $<span id="xdx_901_ecustom--AdvisoryFeeToRelatedParty_pn3n3_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PillarMember_zQNAx0EiU1b6">1,108</span> for the years ended December 31, 2023, 2022 and 2021, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes receivable are amounts held by UHF (See Note 3 – Notes Receivable). UHF is determined to be a related party due to our significant investment in the performance of the collateral secured by the notes receivable. Interest income on these notes was $<span id="xdx_90C_eus-gaap--InterestIncomeExpenseNonoperatingNet_pn3n3_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncMember_zmjMY9DFAQe2" title="Interest income from related parties">547</span>, $<span id="xdx_90F_eus-gaap--InterestIncomeExpenseNonoperatingNet_pn3n3_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncMember_zrVcZAbnw6ai" title="Interest income from related parties">1,003</span> and $<span id="xdx_907_eus-gaap--InterestIncomeExpenseNonoperatingNet_pn3n3_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncMember_zzg7cwTqoIw4" title="Interest income from related parties">1,371</span> for the years ended December 31, 2023, 2022 and 2021, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Related party receivables were </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$<span id="xdx_904_eus-gaap--OtherReceivablesNetCurrent_iI_pn3n3_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TranscontinentalRealtyInvestorsIncMember_zJThxvfEWERe" title="Related party receivables">106,541</span> <span>and </span>$<span id="xdx_907_eus-gaap--OtherReceivablesNetCurrent_iI_pn3n3_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TranscontinentalRealtyInvestorsIncMember_z80NbeL8hz2d" title="Related party receivables">100,134</span> <span>at </span>December 31, 2023 <span>and </span>2022<span>, respectively; which represents amounts outstanding from TCI for loans and advances, net of unreimbursed fees and bear interest at prime plus one percent. Interest income on these receivables were </span>$<span id="xdx_90F_eus-gaap--InterestIncomeExpenseNonoperatingNet_pn3n3_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TranscontinentalRealtyInvestorsIncMember_zUajpVyqs6Bk" title="Interest income from related parties">9,523</span><span>, </span>$<span id="xdx_90D_eus-gaap--InterestIncomeExpenseNonoperatingNet_pn3n3_c20220101__20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TranscontinentalRealtyInvestorsIncMember_zwxeB2OOgghl" title="Interest income from related parties">5,599</span> <span>and </span>$<span id="xdx_90C_eus-gaap--InterestIncomeExpenseNonoperatingNet_pn3n3_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TranscontinentalRealtyInvestorsIncMember_zTA2L58QKB0k" title="Interest income from related parties">3,582</span> <span>for the years ended </span>December 31, 2023, 2022 and 2021, respectively<span>.</span></span></p> 0.908 0.784 0.823 970000 1175000 1108000 547000 1003000 1371000 106541000 100134000 9523000 5599000 3582000 <p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zZq4RsrDuVBg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5. <span id="xdx_82D_zxKLCmHUOQ5e">Stockholders Equity</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our decision to declare dividends on common stock are determined on an annual basis following the end of each year. In accordance with that policy, <span id="xdx_902_eus-gaap--DividendsCommonStock_do_c20210101__20211231_zKjpPhksQlNh" title="Dividends on common stock"><span id="xdx_906_eus-gaap--DividendsCommonStock_do_c20220101__20221231_zJD31rJRKXV6" title="Dividends on common stock"><span id="xdx_90D_eus-gaap--DividendsCommonStock_do_c20230101__20231231_zzRJhMO0Ztn3" title="Dividends on common stock">no</span></span></span> dividends on our common stock were declared for 2023, 2022, or 2021. Future distributions to common stockholders will be determined in light of conditions then existing, including our financial condition and requirements, future prospects, restrictions in financing agreements, business conditions and other factors deemed relevant by our board of directors.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We have a stock repurchase program that allows for the repurchase of up to <span id="xdx_90D_eus-gaap--StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased_iI_pip0_do_uShares_c20231231_z1pNLvVRMDzg" title="Common stock repurchase limit">1,650,000</span> shares of our common stock. This repurchase program has no termination date. During the year ended December 31, 2023, we repurchased a total of <span id="xdx_90F_eus-gaap--TreasuryStockSharesAcquired_pip0_do_uShares_c20230101__20231231_ztcHPRjkRZza" title="Common stock repurchased">57,700</span> shares in three block transactions. As of December 31, 2023, there are <span id="xdx_90C_eus-gaap--StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased_iI_pip0_do_uShares_c20231231_z2inMWpv7fk9" title="Remaining shares for repurchase">557,539</span> shares remaining that can be repurchased.</span></p> 0 0 0 1650000 57700 557539 <p id="xdx_801_eus-gaap--IncomeTaxDisclosureTextBlock_zAvGtIZhRcN4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6. <span id="xdx_82D_zPIGZY41r81i">Income Taxes</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We account for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. We recognize deferred tax assets to the extent that we believe these assets are more likely than not to be realized. In making such a determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If we determine that we would be able to realize our deferred tax assets in the future in excess of their net recorded amount, we would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. We record uncertain tax positions in accordance with ASC 740 on the basis of a two-step process whereby (1) we determine whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, we recognize the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></p> <p id="xdx_891_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zO0sQazqEYqa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_zoyBfYgNzBOe">The provision for income taxes consists of:</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_494_20230101__20231231_zo322bEmcIWe" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_49A_20220101__20221231_zc2fB4GY0KPg" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_49A_20210101__20211231_zZ22ijJv5zhg" style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zdUn0zjKcOSk" style="vertical-align: bottom; background-color: White"> <td>Current:</td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentFederalTaxExpenseBenefit_i01_pn3n3_maITEBzAUJ_zO8vb1YvFmxh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Federal</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,609</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,045</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">956</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_i01_pn3n3_maITEBzAUJ_zMzhepC9IYw9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">State</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0433">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0434">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0435">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzAUJ_z48KSbzNdAS4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="display: none; visibility: hidden">Total tax</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,609</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,045</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">956</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zp224J0G5WYh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"> </p> <p id="xdx_89F_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zZPUcOEP6Uhd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B2_zxbInqG57O8g">The reconciliation between our effective tax rate on income from operations and the statutory rate is as follows:</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_49A_20230101__20231231_zJ2qkQpqOBo2" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_497_20220101__20221231_z7L0UirnSi7l" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td colspan="2" id="xdx_496_20210101__20211231_zgW5BILuPI5h" style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_pn3n3_maITEBzUYM_zYBKvT3jGjx8" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 61%; text-align: left">Income tax expense at federal statutory rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,609</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,045</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">956</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_pn3n3_maITEBzUYM_zJJtKB9WVzjb" style="vertical-align: bottom"> <td style="text-align: left">State and local income taxes net of federal tax expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0447">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0448">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0449">—</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--IncomeTaxReconciliationPermanentDifferences_pn3n3_maITEBzUYM_zYwLHxxuhsI2" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left">Permanent tax differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0451">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0452">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0453">—</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxReconciliationTemporaryDifferences_pn3n3_maITEBzUYM_zOAQR0wySK8" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1pt">Temporary tax differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0455">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0456">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0457">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxExpenseBenefit_mtITEBzUYM_zivo2Bzji0f8" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left; padding-bottom: 2.5pt">Reported tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,609</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,045</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">956</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_zm1evbvJj8R3" style="vertical-align: bottom"> <td style="text-align: left">Effective tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.6</td><td style="text-align: left">%</td></tr> </table> <p id="xdx_8A8_zXVgpSXkSR4c" style="margin-top: 0; margin-bottom: 0"> </p> <p id="xdx_891_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zO0sQazqEYqa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_zoyBfYgNzBOe">The provision for income taxes consists of:</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_494_20230101__20231231_zo322bEmcIWe" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_49A_20220101__20221231_zc2fB4GY0KPg" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_49A_20210101__20211231_zZ22ijJv5zhg" style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zdUn0zjKcOSk" style="vertical-align: bottom; background-color: White"> <td>Current:</td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--CurrentFederalTaxExpenseBenefit_i01_pn3n3_maITEBzAUJ_zO8vb1YvFmxh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0.125in; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Federal</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,609</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,045</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">956</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_i01_pn3n3_maITEBzAUJ_zMzhepC9IYw9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.125in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">State</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0433">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0434">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0435">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzAUJ_z48KSbzNdAS4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="display: none; visibility: hidden">Total tax</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,609</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,045</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">956</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1609000 1045000 956000 1609000 1045000 956000 <p id="xdx_89F_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zZPUcOEP6Uhd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B2_zxbInqG57O8g">The reconciliation between our effective tax rate on income from operations and the statutory rate is as follows:</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_49A_20230101__20231231_zJ2qkQpqOBo2" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_497_20220101__20221231_z7L0UirnSi7l" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td colspan="2" id="xdx_496_20210101__20211231_zgW5BILuPI5h" style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_pn3n3_maITEBzUYM_zYBKvT3jGjx8" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 61%; text-align: left">Income tax expense at federal statutory rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,609</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,045</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">956</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_pn3n3_maITEBzUYM_zJJtKB9WVzjb" style="vertical-align: bottom"> <td style="text-align: left">State and local income taxes net of federal tax expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0447">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0448">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0449">—</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--IncomeTaxReconciliationPermanentDifferences_pn3n3_maITEBzUYM_zYwLHxxuhsI2" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left">Permanent tax differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0451">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0452">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0453">—</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxReconciliationTemporaryDifferences_pn3n3_maITEBzUYM_zOAQR0wySK8" style="vertical-align: bottom"> <td style="text-align: left; padding-bottom: 1pt">Temporary tax differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0455">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0456">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0457">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxExpenseBenefit_mtITEBzUYM_zivo2Bzji0f8" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left; padding-bottom: 2.5pt">Reported tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,609</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,045</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">956</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_zm1evbvJj8R3" style="vertical-align: bottom"> <td style="text-align: left">Effective tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.6</td><td style="text-align: left">%</td></tr> </table> 1609000 1045000 956000 1609000 1045000 956000 0.210 0.210 0.046 <p id="xdx_803_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zMa2W6f69m1d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7. <span><span id="xdx_82D_zusCWkHTRyQ5">Commitments and Contingencies</span></span> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We believe that we will generate excess cash from our notes receivables in the next twelve months; such excess, however, might not be sufficient to discharge all of our obligations as they become due.</span></p> <p id="xdx_8A6_zufAJ7DHU7m8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_801_eus-gaap--QuarterlyFinancialInformationTextBlock_zXrbj3ev9HEh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8. <span id="xdx_82F_z6aWay00fizg">Quarterly Results of Operations</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eus-gaap--ScheduleOfQuarterlyFinancialInformationTableTextBlock_ziyRFjVmZoBk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_zIfM7bIJU7gl"><span id="xdx_8B1_z8WThVFOpCW4">The following is a tabulation of our quarterly results of operations for the years 2023 and 2022.</span> Quarterly results presented may differ from those previously reported in our Form 10-Q due to the reclassification of the operations:</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_49F_20230101__20230331_znl2LVpk4Sih" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_492_20230401__20230630_zBw8fKH9fpP2" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_496_20230701__20230930_zdHhIE70xYqj" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_49E_20231001__20231231_zuDCLl7r5HO1" style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023 Quarter Ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zULnwMJfLDLh" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 48%; text-align: left">Net operating loss</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(537</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(456</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(437</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(30</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_zx2nf8RjvKnd" style="vertical-align: bottom"> <td style="text-align: left">Net income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,050</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,834</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,643</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,474</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left">Net income per share - basic and diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_909_eus-gaap--EarningsPerShareBasic_pip0_c20230101__20230331_zUmL8EeZCIWh" title="Net income per share - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_900_eus-gaap--EarningsPerShareDiluted_pip0_c20230101__20230331_zpJy6szh0Jda" title="Net income per share - diluted">0.25</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_900_eus-gaap--EarningsPerShareBasic_pip0_c20230401__20230630_zLIZ50d9zSFb"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_904_eus-gaap--EarningsPerShareDiluted_pip0_c20230401__20230630_zF2t06br19Qf">0.44</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90D_eus-gaap--EarningsPerShareBasic_pip0_c20230701__20230930_zqk113RiRa47"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90C_eus-gaap--EarningsPerShareDiluted_pip0_c20230701__20230930_zDDgt8ARYUff">0.39</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90A_eus-gaap--EarningsPerShareBasic_pip0_c20231001__20231231_zTAd6oom4Tmi"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90C_eus-gaap--EarningsPerShareDiluted_pip0_c20231001__20231231_zR44BfBZfAre">0.60</span></span></td><td style="text-align: left"> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_49D_20220101__20220331_zDDlnPXYZVUb" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_492_20220401__20220630_zdKRHCcFf6Gd" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_493_20220701__20220930_zsfM6PRIkXdk" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_498_20221001__20221231_zhSyaYnPxnU6" style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022 Quarter Ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zxxtT3Ftib04" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 48%; text-align: left">Net operating loss</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(460</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(341</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(397</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(428</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_zu3SLFX3ekOi" style="vertical-align: bottom"> <td style="text-align: left">Net income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">626</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">848</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,269</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left">Net income per share - basic and diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_908_eus-gaap--EarningsPerShareBasic_pip0_c20220101__20220331_zyYddPL0jC5a" title="Net income per share - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90C_eus-gaap--EarningsPerShareDiluted_pip0_c20220101__20220331_z3gPmbN34F57" title="Net income per share - diluted">0.15</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90D_eus-gaap--EarningsPerShareBasic_pip0_c20220401__20220630_zlqH8QKam2M9"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_909_eus-gaap--EarningsPerShareDiluted_pip0_c20220401__20220630_zTxmaWwXw6ue">0.20</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_901_eus-gaap--EarningsPerShareBasic_pip0_c20220701__20220930_zxrjPzwF4P81"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90F_eus-gaap--EarningsPerShareDiluted_pip0_c20220701__20220930_zozRmVVvJWCa">0.29</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_905_eus-gaap--EarningsPerShareBasic_pip0_c20221001__20221231_z52Ax7Xxwq2e"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90A_eus-gaap--EarningsPerShareDiluted_pip0_c20221001__20221231_zPl0QjSbhVJi">0.30</span></span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A0_zb8teXeesjsc" style="margin-top: 0; margin-bottom: 0"> </p> <p id="xdx_899_eus-gaap--ScheduleOfQuarterlyFinancialInformationTableTextBlock_ziyRFjVmZoBk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_zIfM7bIJU7gl"><span id="xdx_8B1_z8WThVFOpCW4">The following is a tabulation of our quarterly results of operations for the years 2023 and 2022.</span> Quarterly results presented may differ from those previously reported in our Form 10-Q due to the reclassification of the operations:</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_49F_20230101__20230331_znl2LVpk4Sih" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_492_20230401__20230630_zBw8fKH9fpP2" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_496_20230701__20230930_zdHhIE70xYqj" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_49E_20231001__20231231_zuDCLl7r5HO1" style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023 Quarter Ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zULnwMJfLDLh" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 48%; text-align: left">Net operating loss</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(537</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(456</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(437</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(30</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_zx2nf8RjvKnd" style="vertical-align: bottom"> <td style="text-align: left">Net income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,050</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,834</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,643</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,474</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left">Net income per share - basic and diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_909_eus-gaap--EarningsPerShareBasic_pip0_c20230101__20230331_zUmL8EeZCIWh" title="Net income per share - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_900_eus-gaap--EarningsPerShareDiluted_pip0_c20230101__20230331_zpJy6szh0Jda" title="Net income per share - diluted">0.25</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_900_eus-gaap--EarningsPerShareBasic_pip0_c20230401__20230630_zLIZ50d9zSFb"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_904_eus-gaap--EarningsPerShareDiluted_pip0_c20230401__20230630_zF2t06br19Qf">0.44</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90D_eus-gaap--EarningsPerShareBasic_pip0_c20230701__20230930_zqk113RiRa47"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90C_eus-gaap--EarningsPerShareDiluted_pip0_c20230701__20230930_zDDgt8ARYUff">0.39</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90A_eus-gaap--EarningsPerShareBasic_pip0_c20231001__20231231_zTAd6oom4Tmi"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90C_eus-gaap--EarningsPerShareDiluted_pip0_c20231001__20231231_zR44BfBZfAre">0.60</span></span></td><td style="text-align: left"> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_49D_20220101__20220331_zDDlnPXYZVUb" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_492_20220401__20220630_zdKRHCcFf6Gd" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_493_20220701__20220930_zsfM6PRIkXdk" style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td style="font-weight: bold; text-align: center"> </td> <td id="xdx_498_20221001__20221231_zhSyaYnPxnU6" style="font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022 Quarter Ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zxxtT3Ftib04" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 48%; text-align: left">Net operating loss</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(460</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(341</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(397</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(428</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--NetIncomeLoss_zu3SLFX3ekOi" style="vertical-align: bottom"> <td style="text-align: left">Net income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">626</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">848</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,269</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left">Net income per share - basic and diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_908_eus-gaap--EarningsPerShareBasic_pip0_c20220101__20220331_zyYddPL0jC5a" title="Net income per share - basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90C_eus-gaap--EarningsPerShareDiluted_pip0_c20220101__20220331_z3gPmbN34F57" title="Net income per share - diluted">0.15</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90D_eus-gaap--EarningsPerShareBasic_pip0_c20220401__20220630_zlqH8QKam2M9"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_909_eus-gaap--EarningsPerShareDiluted_pip0_c20220401__20220630_zTxmaWwXw6ue">0.20</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_901_eus-gaap--EarningsPerShareBasic_pip0_c20220701__20220930_zxrjPzwF4P81"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90F_eus-gaap--EarningsPerShareDiluted_pip0_c20220701__20220930_zozRmVVvJWCa">0.29</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_905_eus-gaap--EarningsPerShareBasic_pip0_c20221001__20221231_z52Ax7Xxwq2e"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFRoZSBmb2xsb3dpbmcgaXMgYSB0YWJ1bGF0aW9uIG9mIG91ciBxdWFydGVybHkgcmVzdWx0cyBvZiBvcGVyYXRpb25zIGZvciB0aGUgeWVhcnMgMjAyMyBhbmQgMjAyMi4gKERldGFpbHMpAA__" id="xdx_90A_eus-gaap--EarningsPerShareDiluted_pip0_c20221001__20221231_zPl0QjSbhVJi">0.30</span></span></td><td style="text-align: left"> </td></tr> </table> -537000 -456000 -437000 -30000 1050000 1834000 1643000 2474000 0.25 0.25 0.44 0.44 0.39 0.39 0.60 0.60 -460000 -341000 -397000 -428000 626000 848000 1188000 1269000 0.15 0.15 0.20 0.20 0.29 0.29 0.30 0.30 <p id="xdx_808_eus-gaap--SubsequentEventsTextBlock_zUbiqbV1zoV2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9. <span id="xdx_82F_zkJakOrErLPe">Subsequent Events</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The date to which events occurring after December 31, 2023, the date of the most recent balance sheet, have been evaluated for possible adjustments to the financial statements or disclosure is March 21, 2024, which is the date of which the financial statements were available to be issued. There are no subsequent events that would require an adjustment to the financial statements.</span></p> <p id="xdx_80B_esrt--MortgageLoansOnRealEstateByLoanDisclosureTextBlock_zfnYCrdXkG1h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82C_zDslM7aJwSc6">SCHEDULE IV - MORTGAGE LOANS</span></b></span></p> <p id="xdx_895_ecustom--MortgageLoansOnRealEstateTableTextBlock_zN9wbEXDuqic" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BD_zhAWh98MbGec" style="display: none; visibility: hidden">SCHEDULE IV Mortgage Loans Receivable</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2023</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturity Date</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Periodic Payment</b> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Terms</b> </span></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Prior Liens</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Face Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 19%; text-align: left">UHF - Timbers at The Park</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_esrt--MortgageLoansOnRealEstateInterestRate_pid_dp_uPure_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncTimbersAtTheParkMember_zTwBLQru32Wa" style="width: 8%; text-align: right" title="Interest Rate">5.38</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_908_esrt--MortgageLoanOnRealEstateFinalMaturityDate_dd_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncTimbersAtTheParkMember_zptRapePNMfa" title="Maturity Date">12/31/2032</span></td><td style="width: 1%"> </td> <td style="width: 25%; text-align: center"><span id="xdx_908_esrt--MortgageLoansOnRealEstatePeriodicPaymentTerms_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncTimbersAtTheParkMember_zuhGu2xDssWg" title="Periodic Payment Terms">Payments from excess property cash flows</span></td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_esrt--MortgageLoansOnRealEstatePriorLiens1_iI_pn3n3_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncTimbersAtTheParkMember_zVMDBKzkf2Zi" style="width: 8%; text-align: right" title="Prior liens">13,156</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_esrt--MortgageLoansOnRealEstateFaceAmountOfMortgages_iI_pn3n3_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncTimbersAtTheParkMember_zz5ueLRqs91g" style="width: 8%; text-align: right" title="Face amount">11,173</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstate_iI_pn3n3_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncTimbersAtTheParkMember_zh6ngPPkYsJb" style="width: 8%; text-align: right" title="Carrying value">11,173</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8A4_z7jal4Bq0JJa" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>As of December 31,</b></span></p> <p id="xdx_895_ecustom--MortgageLoansOnRealEstateRollForwardTableTextBlock_zFNq2uivpNT5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span id="xdx_8BA_zwRe7pq6N46d" style="display: none; visibility: hidden">SCHEDULE IV Mortgage Loans Receivable Roll Forward</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zLrBx20JPHR2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20220101__20221231_z2J8gHsEJHE5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20210101__20211231_zs0ThrHPAjqe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--MortgageLoansOnRealEstate_iS_pn3n3_zdNcMqJQliw1" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance at January 1,</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">11,173</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">11,173</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">13,126</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--MortgageLoansOnRealEstateNewMortgageLoans_zouwu18kQ7g" style="vertical-align: bottom"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additions</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0544">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0545">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0546">—</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_esrt--MortgageLoansOnRealEstateCollectionsOfPrincipal_iN_di_zAqkkOyevpR3" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deductions</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0548">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0549">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,953</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--MortgageLoansOnRealEstate_iE_pn3n3_zlm2ghYTo0Bl" style="vertical-align: bottom"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance at December 31,</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,173</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,173</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,173</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_z5sxn5kmVai9" style="margin-top: 0; margin-bottom: 0"> </p> <p id="xdx_895_ecustom--MortgageLoansOnRealEstateTableTextBlock_zN9wbEXDuqic" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BD_zhAWh98MbGec" style="display: none; visibility: hidden">SCHEDULE IV Mortgage Loans Receivable</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2023</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Maturity Date</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Periodic Payment</b> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Terms</b> </span></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Prior Liens</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Face Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 19%; text-align: left">UHF - Timbers at The Park</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_esrt--MortgageLoansOnRealEstateInterestRate_pid_dp_uPure_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncTimbersAtTheParkMember_zTwBLQru32Wa" style="width: 8%; text-align: right" title="Interest Rate">5.38</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 10%; text-align: center"><span id="xdx_908_esrt--MortgageLoanOnRealEstateFinalMaturityDate_dd_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncTimbersAtTheParkMember_zptRapePNMfa" title="Maturity Date">12/31/2032</span></td><td style="width: 1%"> </td> <td style="width: 25%; text-align: center"><span id="xdx_908_esrt--MortgageLoansOnRealEstatePeriodicPaymentTerms_c20230101__20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncTimbersAtTheParkMember_zuhGu2xDssWg" title="Periodic Payment Terms">Payments from excess property cash flows</span></td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_esrt--MortgageLoansOnRealEstatePriorLiens1_iI_pn3n3_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncTimbersAtTheParkMember_zVMDBKzkf2Zi" style="width: 8%; text-align: right" title="Prior liens">13,156</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_esrt--MortgageLoansOnRealEstateFaceAmountOfMortgages_iI_pn3n3_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncTimbersAtTheParkMember_zz5ueLRqs91g" style="width: 8%; text-align: right" title="Face amount">11,173</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstate_iI_pn3n3_c20231231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--UnifiedHousingFoundationIncTimbersAtTheParkMember_zh6ngPPkYsJb" style="width: 8%; text-align: right" title="Carrying value">11,173</td><td style="width: 1%; text-align: left"> </td></tr> </table> 0.0538 2032-12-31 Payments from excess property cash flows 13156000 11173000 11173000 <p id="xdx_895_ecustom--MortgageLoansOnRealEstateRollForwardTableTextBlock_zFNq2uivpNT5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span id="xdx_8BA_zwRe7pq6N46d" style="display: none; visibility: hidden">SCHEDULE IV Mortgage Loans Receivable Roll Forward</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231_zLrBx20JPHR2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20220101__20221231_z2J8gHsEJHE5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20210101__20211231_zs0ThrHPAjqe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--MortgageLoansOnRealEstate_iS_pn3n3_zdNcMqJQliw1" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 54%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance at January 1,</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">11,173</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">11,173</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">13,126</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--MortgageLoansOnRealEstateNewMortgageLoans_zouwu18kQ7g" style="vertical-align: bottom"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additions</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0544">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0545">—</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0546">—</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_esrt--MortgageLoansOnRealEstateCollectionsOfPrincipal_iN_di_zAqkkOyevpR3" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deductions</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0548">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0549">—</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,953</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--MortgageLoansOnRealEstate_iE_pn3n3_zlm2ghYTo0Bl" style="vertical-align: bottom"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Balance at December 31,</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,173</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,173</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,173</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 11173000 11173000 13126000 1953000 11173000 11173000 11173000