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Income Taxes - Reconciliation of Statutory Federal Income Tax Provision (Benefit) (Detail) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2024
Jun. 30, 2023
Effective Income Tax Rate Reconciliation, Amount [Abstract]        
Statutory federal income tax provision $ 1,043,231 $ 1,107,584 $ 1,324,823 $ 1,402,150
Federal tax impact of REIT election (259,448) (539,100) (530,293) (842,886)
Federal impact of PPP loan forgiveness       (56,470)
State income tax benefit, net of federal provision (benefit) (169,821) (179,932) (241,168) (227,782)
Change in valuation allowance (596,778) (372,015) (518,085) (243,293)
Income tax (benefit) provision $ 17,184 $ 16,537 $ 35,277 $ 31,719