SEC Info - American Church Mortgage Co. - ‘10-Q’ for 6/30/22

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American Church Mortgage Co. – ‘10-Q’ for 6/30/22 – ‘EX-101.CAL’

On: Monday, 8/15/22, at 10:34am ET · For: 6/30/22 · Accession #: 934543-22-105 · File #: 0-25919

  As Of               Filer                 Filing    For·On·As Docs:Size

 8/15/22  American Church Mortgage Co.      10-Q        6/30/22   48:2.2M

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Second Qtr 10Q Acmc                                 HTML    424K 
 7: EX-31.1     Officer's Certificate                               HTML     18K 
 8: EX-31.2     Officer's Certificate                               HTML     18K 
 9: EX-32.1     Certification Pursuant to 18 Usc Section 1350       HTML     15K 
10: EX-32.2     Certification Pursuant to 18 Usc Section 1350       HTML     14K 
11: R1          Cover                                               HTML     67K 
12: R2          Balance Sheet ACMC                                  HTML     67K 
13: R3          Balance Sheet ACMC (Parenthetical)                  HTML     27K 
14: R4          Statment of Operations 6 Months Ended               HTML     55K 
15: R5          Statement of Operations 3 Months Ended              HTML     55K 
16: R6          Statement of Stockholders' Equity Unaudited         HTML     39K 
17: R7          Statements of Cash Flows                            HTML     73K 
18: R8          Statement of Cash Flows (Continued)                 HTML     19K 
19: R9          1. Basis of Presentation                            HTML     19K 
20: R10         2. Discontinued Operations and Assets Held for      HTML     31K 
                Sale                                                             
21: R11         3. Fair Value Measurement                           HTML     82K 
22: R12         4. Mortgage Loans Receivable                        HTML     34K 
23: R13         5. Bond Portfolio                                   HTML     24K 
24: R14         6. Secured Investor Certificates                    HTML     22K 
25: R15         7. Transactions With Affiliates                     HTML     19K 
26: R16         8. Line of Credit                                   HTML     66K 
27: R17         1. Basis of Presentation (Policies)                 HTML     17K 
28: R18         2. Discontinued Operations and Assets Held for      HTML     22K 
                Sale (Policies)                                                  
29: R19         3. Fair Value Measurement (Tables)                  HTML     73K 
30: R20         4. Mortgage Loans Receivable (Tables)               HTML     28K 
31: R21         5. Bond Portfolio (Tables)                          HTML     22K 
32: R22         1. Basis of Presentation (Details Narrative)        HTML     15K 
33: R23         Assets and liabilities Measured at Fair Value       HTML     30K 
                (Details)                                                        
34: R24         Carrying Values of the Company?s Financial          HTML     48K 
                Instruments (Details)                                            
35: R25         3. Fair Value Measurement (Details Narrative)       HTML     26K 
36: R26         Allowance for Mortgage Loans (Details)              HTML     17K 
37: R27         Loans Re-structured or Modified (Details)           HTML     21K 
38: R28         4. Mortgage Loans Receivable (Details Narrative)    HTML     28K 
39: R29         Other than Temporary Impairment Related to Credit   HTML     20K 
                Loss (Details)                                                   
40: R30         5. Bond Portfolio (Details Narrative)               HTML     19K 
41: R31         6. Secured Investor Certificates (Details           HTML     17K 
                Narrative)                                                       
42: R32         7. Transactions With Affiliates (Details            HTML     15K 
                Narrative)                                                       
43: R33         8. Line of Credit (Details Narrative)               HTML     15K 
46: XML         IDEA XML File -- Filing Summary                      XML     77K 
44: XML         XBRL Instance -- frm10q063022_htm                    XML    480K 
45: EXCEL       IDEA Workbook of Financial Reports                  XLSX     74K 
 4: EX-101.CAL  XBRL Calculations -- acmc-20220630_cal               XML     61K 
 5: EX-101.DEF  XBRL Definitions -- acmc-20220630_def                XML     84K 
 6: EX-101.LAB  XBRL Labels -- acmc-20220630_lab                     XML    353K 
 2: EX-101.PRE  XBRL Presentations -- acmc-20220630_pre              XML    299K 
 3: EX-101.SCH  XBRL Schema -- acmc-20220630                         XSD     80K 
47: JSON        XBRL Instance as JSON Data -- MetaLinks              138±   192K 
48: ZIP         XBRL Zipped Folder -- 0000934543-22-000105-xbrl      Zip     99K

‘EX-101.CAL’ — XBRL Calculations — acmc-20220630_cal

This Exhibit is an XBRL XML File.

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<link:roleRef roleURI="http://church-loans.net/role/AllowanceForMortgageLoansDetails" xlink:href="acmc-20220630.xsd#AllowanceForMortgageLoansDetails" xlink:type="simple"/>

<link:roleRef roleURI="http://church-loans.net/role/LoansRe-structuredOrModifiedDetails" xlink:href="acmc-20220630.xsd#LoansRe-structuredOrModifiedDetails" xlink:type="simple"/>

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<link:roleRef roleURI="http://church-loans.net/role/OtherThanTemporaryImpairmentRelatedToCreditLossDetails" xlink:href="acmc-20220630.xsd#OtherThanTemporaryImpairmentRelatedToCreditLossDetails" xlink:type="simple"/>

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<link:calculationLink xlink:type="extended" xlink:role="http://church-loans.net/role/BalanceSheetAcmc" xlink:title="00000002 - Statement - Balance Sheet ACMC"/>

<link:calculationLink xlink:type="extended" xlink:role="http://church-loans.net/role/BalanceSheetAcmcParenthetical" xlink:title="00000003 - Statement - Balance Sheet ACMC (Parenthetical)"/>

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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestAndFeeIncomeLoansAndLeases" xlink:label="loc_us-gaapInterestAndFeeIncomeLoansAndLeases"/>

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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense"/>

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<link:calculationLink xlink:type="extended" xlink:role="http://church-loans.net/role/StatementOfOperations3MonthsEnded" xlink:title="00000005 - Statement - Statement of Operations 3 Months Ended">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestIncomeExpenseNet" xlink:label="loc_us-gaapInterestIncomeExpenseNet"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense"/>

</link:calculationLink>

<link:calculationLink xlink:type="extended" xlink:role="http://church-loans.net/role/StatementOfStockholdersEquityUnaudited" xlink:title="00000006 - Statement - Statement of Stockholders' Equity Unaudited"/>

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<link:calculationLink xlink:type="extended" xlink:role="http://church-loans.net/role/FairValueMeasurementTables" xlink:title="00000019 - Disclosure - 3. FAIR VALUE MEASUREMENT (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://church-loans.net/role/MortgageLoansReceivableTables" xlink:title="00000020 - Disclosure - 4. MORTGAGE LOANS RECEIVABLE (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://church-loans.net/role/BondPortfolioTables" xlink:title="00000021 - Disclosure - 5. BOND PORTFOLIO (Tables)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://church-loans.net/role/BasisOfPresentationDetailsNarrative" xlink:title="00000022 - Disclosure - 1. BASIS OF PRESENTATION (Details Narrative)"/>

<link:calculationLink xlink:type="extended" xlink:role="http://church-loans.net/role/AssetsAndLiabilitiesMeasuredAtFairValueDetails" xlink:title="00000023 - Disclosure - Assets and liabilities Measured at Fair Value (Details)"/>

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Filing Submission 0000934543-22-000105 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

American Church Mortgage Co. – ‘10-Q’ for 6/30/22 – ‘EX-101.CAL’

On: Monday, 8/15/22, at 10:34am ET · For: 6/30/22 · Accession #: 934543-22-105 · File #: 0-25919

Previous ‘10-Q’: ‘10-Q’ on 5/16/22 for 3/31/22 · Latest ‘10-Q’: This Filing

Quarterly Report — Form 10-QFiling Table of Contents

‘EX-101.CAL’ — XBRL Calculations — acmc-20220630_cal

This Exhibit is an XBRL XML File.

Quarterly Report — Form 10-Q

Filing Table of Contents