Allowance for Credit Losses - Summary of Partnerships Carrying Value by Origination Year Grouped by Risk Rating (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
2024		$ 27,868,254
2023	$ 21,430,000	222,178,160
2022	221,678,160	232,668,300
2021	119,620,000
2020		495,000
Prior	948,594	453,594
Total	363,676,754	483,663,308
Governmental Issuer Loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024		13,600,000
2023	13,600,000	66,337,300
2022	72,337,300	143,010,000
2021	119,620,000
Total	205,557,300	222,947,300
Governmental Issuer Loans [Member] \| Performing [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024		13,600,000
2023	13,600,000	66,337,300
2022	72,337,300	143,010,000
2021	119,620,000
Total	205,557,300	222,947,300
Taxable Governmental Issuer Loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023		3,000,000
2022	3,000,000	10,573,000
Total	3,000,000	13,573,000
Taxable Governmental Issuer Loans [Member] \| Performing [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2023		3,000,000
2022	3,000,000	10,573,000
Total	3,000,000	13,573,000
Property Loans [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024		7,358,876
2023	4,716,960	48,140,860
2022	47,640,860	66,107,874
2020		495,000
Prior	948,594	453,594
Total	53,306,414	122,556,204
Property Loans [Member] \| Performing [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024		7,358,876
2023	4,716,960	48,140,860
2022	47,640,860	66,107,874
Prior	453,594	453,594
Total	52,811,414	122,061,204
Property Loans [Member] \| Nonperforming [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2020		495,000
Prior	495,000
Total	495,000	495,000
Unfunded Commitments [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024		6,909,378
2023	3,113,040	104,700,000
2022	98,700,000	12,977,426
Total	101,813,040	124,586,804
Unfunded Commitments [Member] \| Performing [Member]
Financing Receivable, Credit Quality Indicator [Line Items]
2024		6,909,378
2023	3,113,040	104,700,000
2022	98,700,000	12,977,426
Total	$ 101,813,040	$ 124,586,804

Amortized cost of financing receivable originated more than five years prior to current fiscal year. Excludes net investment in lease.

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