Guild Holdings Company Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

FAIR VALUE MEASUREMENTS - Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis (Details)

FAIR VALUE MEASUREMENTS - Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Assets:
Mortgage loans held for sale	$ 1,126,159	$ 901,227	$ 858,314	$ 845,775
Reverse mortgage loans held for investment	348,076	315,912
Mortgage servicing rights	1,216,483	1,161,357
Liabilities:
Home Equity Conversion Mortgage-Backed Securities (“HMBS”) related borrowings	326,804	302,183
Recurring Fair Value Measurements
Assets:
Mortgage loans held for sale	1,126,159	901,227
Reverse mortgage loans held for investment	348,076	315,912
Mortgage servicing rights	1,216,483	1,161,357
Derivative assets
Notes receivable		10,627
Total assets at fair value	2,725,454	2,404,718
Liabilities:
Home Equity Conversion Mortgage-Backed Securities (“HMBS”) related borrowings	326,804	302,183
Derivative liabilities
Forward delivery commitments and best efforts sales commitments	3,918	16,245
Contingent liabilities due to acquisitions	20,101	8,720
Total liabilities at fair value	350,823	327,148
Recurring Fair Value Measurements \| Interest Rate Lock Commitments
Derivative assets
Derivative assets	23,588	14,902
Recurring Fair Value Measurements \| Forward delivery commitments and best efforts sales commitments
Derivative assets
Derivative assets	142	693
Recurring Fair Value Measurements \| Level 1
Assets:
Mortgage loans held for sale	0	0
Reverse mortgage loans held for investment	0	0
Mortgage servicing rights	0	0
Derivative assets
Notes receivable	0	0
Total assets at fair value	0	0
Liabilities:
Home Equity Conversion Mortgage-Backed Securities (“HMBS”) related borrowings	0	0
Derivative liabilities
Forward delivery commitments and best efforts sales commitments	0	0
Contingent liabilities due to acquisitions	0	0
Total liabilities at fair value	0	0
Recurring Fair Value Measurements \| Level 1 \| Interest Rate Lock Commitments
Derivative assets
Derivative assets	0	0
Recurring Fair Value Measurements \| Level 1 \| Forward delivery commitments and best efforts sales commitments
Derivative assets
Derivative assets	0	0
Recurring Fair Value Measurements \| Level 2
Assets:
Mortgage loans held for sale	1,126,159	901,227
Reverse mortgage loans held for investment	0	0
Mortgage servicing rights	0	0
Derivative assets
Notes receivable	0	0
Total assets at fair value	1,126,301	901,920
Liabilities:
Home Equity Conversion Mortgage-Backed Securities (“HMBS”) related borrowings	0	0
Derivative liabilities
Forward delivery commitments and best efforts sales commitments	3,918	16,245
Contingent liabilities due to acquisitions	0	0
Total liabilities at fair value	3,918	16,245
Recurring Fair Value Measurements \| Level 2 \| Interest Rate Lock Commitments
Derivative assets
Derivative assets	0	0
Recurring Fair Value Measurements \| Level 2 \| Forward delivery commitments and best efforts sales commitments
Derivative assets
Derivative assets	142	693
Recurring Fair Value Measurements \| Level 3
Assets:
Mortgage loans held for sale	0	0
Reverse mortgage loans held for investment	348,076	315,912
Mortgage servicing rights	1,216,483	1,161,357
Derivative assets
Notes receivable	11,006	10,627
Total assets at fair value	1,599,153	1,502,798
Liabilities:
Home Equity Conversion Mortgage-Backed Securities (“HMBS”) related borrowings	326,804	302,183
Derivative liabilities
Forward delivery commitments and best efforts sales commitments	0	0
Contingent liabilities due to acquisitions	20,101	8,720
Total liabilities at fair value	346,905	310,903
Recurring Fair Value Measurements \| Level 3 \| Interest Rate Lock Commitments
Derivative assets
Derivative assets	23,588	14,902
Recurring Fair Value Measurements \| Level 3 \| Forward delivery commitments and best efforts sales commitments
Derivative assets
Derivative assets	$ 0	$ 0