We have a mobile home park that we have financed. There are about a dozen mobile homes on the land, and we are taking the land and mobile homes as collateral. I keep going back and forth between 1-4 family residential and multi-family when reading the Call Report instructions. The units are not attached (separate mobile homes). Each mobile home is on its own "lot" within the park. From the instructions it seems that it would be 1-4 family, but that just does not sound right to me. Any help?

If the mobile homes are not part of the real property, then it does not meet this definition for Line 1.c:

Mobile homes where (a) state laws define the purchase or holding of a mobile home as the purchase or holding of real property

Likely, the primary collateral for this loan would be considered 1.e Secured by nonfarm nonresidential properties and the mobile homes that are secured by a title, would be additional personal property collateral.

Loans secured by other collateral, such as securities, inventory, or automobiles, would require further examination of both purpose and borrower to properly categorize the loans in Schedule RC-C, part I.

Loans covering two or more categories are sometimes difficult to categorize. In such instances, categorize the entire loan according to the major criterion.