InPoint Commercial Real Estate Income, Inc.'s SEC filings document its operation as a Maryland commercial mortgage REIT with multiple common stock classes and 6.75% Series A Cumulative Redeemable Preferred Stock. The records include Form 8-K disclosures for monthly NAV determinations, board-authorized cash distributions and preferred stock dividend declarations.
The filings describe valuation guidelines approved by the board of directors, the role of Inland InPoint Advisor, LLC in determining NAV, and NAV components such as commercial mortgage loans, real estate owned, cash, repurchase agreements, loan participations, mortgage loan payable, related-party balances, accrued servicing fees and preferred stock. They also include tax characterization of distributions and amended material-event reporting when NAV information is updated.
InPoint Commercial Real Estate Income, Inc. discloses how it accounts for stockholder servicing fees for its share classes. The company recognizes the servicing fee as a monthly reduction to NAV for Class T, Class S, and Class D shares, but under GAAP it records the full cost as an offering expense when those shares are sold. As of August 31, 2025, the company had accrued $645 in stockholder servicing fees payable to Inland Securities Corporation (the Dealer Manager) related to Class T and Class D shares. No Class S shares were sold as of that date, so no accrual was recorded for Class S. The Dealer Manager does not retain these fees; they are paid to participating and servicing broker-dealers for ongoing shareholder services.