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v3.25.1

Allowance for Credit Losses - Summary of Partnerships Carrying Value by Origination Year Grouped by Risk Rating (Details) - USD ($) | Mar. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2025 |  | $ 7,250,000
2024 | $ 7,250,000 | 21,430,000
2023 | 12,688,246 | 194,126,911
2022 | 193,570,911 | 115,322,594
2021 | 34,620,000 |
Prior | 495,000 | 495,000
Total | 248,624,157 | 338,624,505
Governmental Issuer Loans [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2024 |  | 13,600,000
2023 | 12,100,000 | 90,779,628
2022 | 108,188,328 | 115,322,594
2021 | 34,620,000 |
Total | 154,908,328 | 219,702,222
Governmental Issuer Loans [Member] | Performing [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2024 |  | 13,600,000
2023 | 12,100,000 | 90,779,628
2022 | 108,188,328 | 115,322,594
2021 | 34,620,000 |
Total | 154,908,328 | 219,702,222
Taxable Governmental Issuer Loans [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2023 |  | 13,157,672
2022 | 22,157,672 |
Total | 22,157,672 | 13,157,672
Taxable Governmental Issuer Loans [Member] | Performing [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2023 |  | 13,157,672
2022 | 22,157,672 |
Total | 22,157,672 | 13,157,672
Property Loans [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2025 |  | 7,250,000
2024 | 7,250,000 | 7,830,000
2023 | 588,246 | 40,489,611
2022 | 39,933,611 |
Prior | 495,000 | 495,000
Total | 48,266,857 | 56,064,611
Property Loans [Member] | Performing [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2025 |  | 7,250,000
2024 | 7,250,000 | 7,830,000
2023 | 588,246 | 40,489,611
2022 | 39,933,611 |
Total | 47,771,857 | 55,569,611
Property Loans [Member] | Nonperforming [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
Prior | 495,000 | 495,000
Total | 495,000 | 495,000
Unfunded Commitments [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2023 |  | 49,700,000
2022 | 23,291,300 |
Total | 23,291,300 | 49,700,000
Unfunded Commitments [Member] | Performing [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2023 |  | 49,700,000
2022 | 23,291,300 |
Total | $ 23,291,300 | $ 49,700,000

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