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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The components of income tax expense (benefit) are as follows:
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Current tax expense |  |  |  |  |  |  |  |  |
Federal |  | $ | 3,900 |  |  | $ | 1,693 |  |  | $ | - |
State |  |  | 1,082 |  |  |  | 593 |  |  |  | 370 |
Total current tax expense |  |  | 4,982 |  |  |  | 2,286 |  |  |  | 370 |
Deferred tax expense (benefit) |  |  |  |  |  |  |  |  |
Federal |  |  | 3,995 |  |  |  | (406 | ) |  |  | - |
State |  |  | 89 |  |  |  | (5 | ) |  |  | - |
Total deferred tax expense (benefit) |  |  | 4,084 |  |  |  | (411 | ) |  |  | - |
Total income tax expense |  | $ | 9,066 |  |  | $ | 1,875 |  |  | $ | 370 |
Schedule of Reconciliation of Income Taxes at Federal Statutory Level to Provision for Income Taxes | The reconciliation of income taxes at the federal statutory level to provision for income taxes is as follows:
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | $ |  |  | % |  |  | $ |  |  | % |  |  | $ |  |  | % |
U.S. federal statutory income tax rate |  | $ | 17,108 |  |  |  | 21.0 | % |  | $ | (8,317 | ) |  |  | 21.0 | % |  | $ | 13,344 |  |  |  | 21.0 | %
State tax, net of federal benefit |  |  | 996 |  |  |  | 1.2 | % |  |  | 566 |  |  |  | (1.4 | %) |  |  | 370 |  |  |  | 0.6 | %
Pre-IPO non-taxable loss (income) |  |  | - |  |  |  | 0.0 | % |  |  | 9,794 |  |  |  | (24.7 | %) |  |  | (13,344 | ) |  |  | (21.0 | %)
Noncontrolling interests |  |  | (8,806 | ) |  |  | (10.8 | %) |  |  | (168 | ) |  |  | 0.4 | % |  |  | - |  |  |  | 0.0 | %
REIT built-in gains tax |  |  | 123 |  |  |  | 0.1 | % |  |  | - |  |  |  | 0.0 | % |  |  | - |  |  |  | 0.0 | %
Other adjustments |  |  | (355 | ) |  |  | (0.4 | %) |  |  | - |  |  |  | 0.0 | % |  |  | - |  |  |  | 0.0 | %
Total effective tax rate |  | $ | 9,066 |  |  |  | 11.1 | % |  | $ | 1,875 |  |  |  | (4.7 | %) |  | $ | 370 |  |  |  | 0.6 | %
Schedule of Total Cash Paid for Income Taxes, by Jurisdiction | The Company’s total cash paid for income taxes, by jurisdiction is as follows:
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Federal |  | $ | 8,027 |  |  | $ | - |  |  | $ | - |
State |  |  | 703 |  |  |  | 385 |  |  |  | 213 |
Total income taxes paid |  | $ | 8,730 |  |  | $ | 385 |  |  | $ | 213 |
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to our deferred tax assets and liabilities are as follows:
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |
Deferred tax assets |  |  |  |  |  |
Investment in partnership |  | $ | 82,069 |  |  | $ | 29,188 |
Disallowed interest carryforward |  |  | - |  |  |  | 228 |
Total deferred tax assets |  |  | 82,069 |  |  |  | 29,416 |
Deferred tax liabilities |  |  | - |  |  |  | - |
Valuation allowance |  |  | (1,096 | ) |  |  | - |
Net deferred tax assets |  | $ | 80,973 |  |  | $ | 29,416 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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