The Kirkland Income Fund, their primary offering, enables investors to act as the bank through private real estate debt, delivering steady income and protecting capital with first lien, full recourse micro-balance commercial loans under $1.5 million, a niche often ignored by other lenders. It lends to a diversified portfolio of income-generating properties across the United States, including middle-income affordable housing. Their commitment to fairness, transparency, and investor-friendly practices ensures that investors' interests are prioritized.