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v3.25.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Effective Income Tax Rate Reconciliation (Details) - Foreclosure Property $ in Thousands | 6 Months Ended
--- | ---
Jun. 30, 2025 USD ($)
Actual |
Pre-tax income (loss) | $ (1,579)
State tax expense: |
Current | 0
Deferred | 0
Meals & Entertainment | 0
Change in Valuation allowance | 0
Expected Expense (Benefit) at Federal Statutory Rate |
Pre-tax income (loss) | (332)
State tax expense: |
Current | 0
Deferred | (83)
Meals & Entertainment | 0
Change in Valuation allowance | 415
Income tax expense | 0
Total current federal tax benefit | 0
Total current state tax benefit | 0
Total deferred tax benefit | $ 0
Items as a Percentage of Pre-Tax Income |
Pre-tax income (loss) | 21.00%
State tax expense: |
Current | 0.00%
Deferred | 5.30%
Meals & Entertainment | 0.00%
Change in Valuation allowance | (26.30%)
Income tax expense | 0.00%

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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible meals and entertainment expense. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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- Definition Expenses incurred for travel and entertainment during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 + Details
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- Definition Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -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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