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

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

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