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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair value of financial instruments (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
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U.S. Treasury | Fair Value | Level 1 |  |
Fair value of financial instruments |  |
Debt securities |  | $ 8,409
U.S. Treasury | Book Value |  |
Fair value of financial instruments |  |
Debt securities |  | 8,412
Consumer loan portfolio | Fair Value | Level 3 |  |
Fair value of financial instruments |  |
Loans | $ 155,146 | 138,800
Consumer loan portfolio | Book Value |  |
Fair value of financial instruments |  |
Loans | 156,499 | 139,009
Notes Receivable from Mobile Home Parks | Fair Value | Level 3 |  |
Fair value of financial instruments |  |
Notes receivable | 176,270 | 128,400
Notes Receivable from Mobile Home Parks | Book Value |  |
Fair value of financial instruments |  |
Notes receivable | 178,724 | 129,966
Other Note Receivable | Fair Value | Level 3 |  |
Fair value of financial instruments |  |
Notes receivable | 34,340 | 21,600
Other Note Receivable | Book Value |  |
Fair value of financial instruments |  |
Notes receivable | $ 34,590 | $ 22,722

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- Definition Fair value of investment in debt security measured at amortized cost (held-to-maturity). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5A Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (aa) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481800/320-10-50-5 + Details
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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 -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
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- Definition Fair value portion of an agreement for an unconditional promise by the maker to pay the holder a definite sum of money at a future date. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-10 + Details
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