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FAIR VALUE MEASUREMENTS - Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands | Jun. 30, 2023 | Dec. 31, 2022
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Fair Value | Level 1 | US Treasury Notes |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Debt securities |  | $ 8,409
Fair Value | Level 2 | Consumer Loan |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Loans | $ 145,700 | 138,800
Fair Value | Level 2 | Notes Receivable from Mobile Home Parks |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Notes receivable | 157,100 | 128,400
Fair Value | Level 2 | Other Note Receivable [Member] |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Notes receivable | 26,100 | 21,600
Book Value | US Treasury Notes |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Debt securities |  | 8,412
Book Value | Consumer Loan |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Loans | 146,010 | 139,009
Book Value | Notes Receivable from Mobile Home Parks |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Notes receivable | 159,241 | 129,966
Book Value | Other Note Receivable [Member] |  |
Receivables, Fair Value Disclosure [Abstract] |  |
Notes receivable | $ 26,740 | $ 22,722

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- Definition Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI https://asc.fasb.org/subtopic&trid=2196772 + Details
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