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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES - Real Estate Related Notes Receivable (Details) - USD ($) $ in Millions | 3 Months Ended |
--- | --- | ---
Mar. 31, 2024 | Dec. 31, 2023
Tax Increment Financing |  |
MORTGAGE RECEIVABLE AND NOTES RECEIVABLE |  |
Loan commitment | $ 5.4 | $ 5.7
Interest rate | 4.50% |
Multi-Family Residential | Inver Grove Heights Minnesota | Mezzanine Loan |  |
MORTGAGE RECEIVABLE AND NOTES RECEIVABLE |  |
Interest rate | 10.00% |
Mortgage loans receivable face amount |  | 15.1
Mortgage loans receivable at fair value | $ 8.8 | $ 1.6
Percent of membership interest pledged as collateral | 100.00% |

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