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Allowance for Credit Losses - Summary of Partnerships Carrying Value by Origination Year Grouped by Risk Rating (Details) - USD ($) | Sep. 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 | 194,291,911 | 232,668,300
2021 | 115,322,594 |
2020 |  | 495,000
Prior | 495,000 | 453,594
Total | 338,789,505 | 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 | 77,779,628 | 143,010,000
2021 | 115,322,594 |
Total | 206,702,222 | 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 | 77,779,628 | 143,010,000
2021 | 115,322,594 |
Total | 206,702,222 | 222,947,300
Taxable Governmental Issuer Loans [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2023 |  | 3,000,000
2022 | 3,157,672 | 10,573,000
Total | 3,157,672 | 13,573,000
Taxable Governmental Issuer Loans [Member] | Performing [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2023 |  | 3,000,000
2022 | 3,157,672 | 10,573,000
Total | 3,157,672 | 13,573,000
Property Loans [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2024 | 7,250,000 | 7,358,876
2023 | 7,287,992 | 48,140,860
2022 | 40,654,611 | 66,107,874
2020 |  | 495,000
Prior | 495,000 | 453,594
Total | 55,687,603 | 122,556,204
Property Loans [Member] | Performing [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2024 | 7,250,000 | 7,358,876
2023 | 7,287,992 | 48,140,860
2022 | 40,654,611 | 66,107,874
Prior | 0 | 453,594
Total | 55,192,603 | 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 | 542,008 | 104,700,000
2022 | 72,700,000 | 12,977,426
Total | 73,242,008 | 124,586,804
Unfunded Commitments [Member] | Performing [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2024 |  | 6,909,378
2023 | 542,008 | 104,700,000
2022 | 72,700,000 | 12,977,426
Total | $ 73,242,008 | $ 124,586,804

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