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v3.25.2

Allowance for Credit Losses - Summary of Partnerships Carrying Value by Origination Year Grouped by Risk Rating (Details) - USD ($) | Jun. 30, 2025 | Dec. 31, 2024
--- | --- | ---
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2025 | $ 623,734 | $ 7,250,000
2024 | 7,250,000 | 21,430,000
2023 | 12,100,000 | 194,126,911
2022 | 199,570,910 | 115,322,594
Prior | 495,000 | 495,000
Total | 220,039,644 | 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 | 109,757,835 | 115,322,594
Total | 121,857,835 | 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 | 109,757,835 | 115,322,594
Total | 121,857,835 | 219,702,222
Taxable Governmental Issuer Loans [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2023 |  | 13,157,672
2022 | 37,598,972 |
Total | 37,598,972 | 13,157,672
Taxable Governmental Issuer Loans [Member] | Performing [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2023 |  | 13,157,672
2022 | 37,598,972 |
Total | 37,598,972 | 13,157,672
Property Loans [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2025 | 623,734 | 7,250,000
2024 | 7,250,000 | 7,830,000
2023 |  | 40,489,611
2022 | 45,933,610 |
Prior | 495,000 | 495,000
Total | 54,302,344 | 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 |  | 40,489,611
2022 | 45,933,610 |
Total | 53,183,610 | 55,569,611
Property Loans [Member] | Nonperforming [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2025 | 623,734 |
Prior | 495,000 | 495,000
Total | 1,118,734 | 495,000
Unfunded Commitments [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2023 |  | 49,700,000
2022 | 6,280,493 |
Total | 6,280,493 | 49,700,000
Unfunded Commitments [Member] | Performing [Member] |  |
Financing Receivable, Credit Quality Indicator [Line Items] |  |
2023 |  | 49,700,000
2022 | 6,280,493 |
Total | $ 6,280,493 | $ 49,700,000

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