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Allowance for Credit Losses - Summary of Partnerships Carrying Value by Origination Year Grouped by Risk Rating (Details) - USD ($) | Jun. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2024 | $ 7,250,000 | $ 27,868,254
2023 | 21,430,000 | 222,178,160
2022 | 222,810,457 | 232,668,300
2021 | 119,620,000 |
2020 |  | 495,000
Prior | 495,000 | 453,594
Total | 371,605,457 | 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 | 81,337,300 | 143,010,000
2021 | 119,620,000 |
Total | 214,557,300 | 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 | 81,337,300 | 143,010,000
2021 | 119,620,000 |
Total | 214,557,300 | 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 | 7,250,000 | 7,358,876
2023 | 6,787,992 | 48,140,860
2022 | 48,773,157 | 66,107,874
2020 |  | 495,000
Prior | 495,000 | 453,594
Total | 63,306,149 | 122,556,204
Property Loans [Member] | Performing [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2024 | 7,250,000 | 7,358,876
2023 | 6,787,992 | 48,140,860
2022 | 48,773,157 | 66,107,874
Prior | 0 | 453,594
Total | 62,811,149 | 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 | 1,042,008 | 104,700,000
2022 | 89,700,000 | 12,977,426
Total | 90,742,008 | 124,586,804
Unfunded Commitments [Member] | Performing [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2024 |  | 6,909,378
2023 | 1,042,008 | 104,700,000
2022 | 89,700,000 | 12,977,426
Total | $ 90,742,008 | $ 124,586,804

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