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FAIR VALUE OF FINANCIAL INSTRUMENTS - Fair Value of Financial Instruments Not Recorded at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2025	Dec. 31, 2024
Carrying Amount
Liabilities:
Mortgage payable	$ 269,100	$ 269,100
Junior subordinated notes	27,070	27,070
Carrying Amount | SBA 7(a) loans receivable, subject to credit risk
Assets:
Loans receivable	19,717	18,850
Carrying Amount | SBA 7(a) loans receivable, subject to loan-backed notes
Assets:
Loans receivable	31,800	34,452
Carrying Amount | SBA 7(a) loans receivable, subject to secured borrowings
Assets:
Loans receivable	1,371	1,383
Carrying Amount | SBA 7(a) loans receivable, held for sale
Assets:
Loans receivable	151	1,525
Estimated Fair Value | Fair Value, Measurements, Nonrecurring | Level 3
Liabilities:
Mortgage payable	233,949	233,364
Junior subordinated notes	25,888	25,415
Estimated Fair Value | Fair Value, Measurements, Nonrecurring | Level 3 | SBA 7(a) loans receivable, subject to credit risk
Assets:
Loans receivable	20,099	18,994
Estimated Fair Value | Fair Value, Measurements, Nonrecurring | Level 3 | SBA 7(a) loans receivable, subject to loan-backed notes
Assets:
Loans receivable	34,721	37,657
Estimated Fair Value | Fair Value, Measurements, Nonrecurring | Level 3 | SBA 7(a) loans receivable, subject to secured borrowings
Assets:
Loans receivable	1,371	1,383
Estimated Fair Value | Fair Value, Measurements, Nonrecurring | Level 3 | SBA 7(a) loans receivable, held for sale
Assets:
Loans receivable	$ 152	$ 1,600

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Fair value of subordinated debt obligations including, but not limited to, subordinated loan, subordinated bond, subordinated debenture or junior debt.

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Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

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