Quarterly report pursuant to Section 13 or 15(d)

Significant Accounting Policies (Details)

v3.23.3
Significant Accounting Policies (Details) - USD ($)
9 Months Ended
Sep. 30, 2023
Aug. 13, 2023
Jan. 01, 2023
Dec. 31, 2022
Sep. 30, 2022
Significant Accounting Policies          
CECL Allowance $ 2,113,178     $ 105,000  
Loan pending/pre-foreclosure amount 68,100,000     24,000,000.0  
Loan of allowance for credit loss 0     0  
CECL allowance for mortgages receivable 2,100,000   $ 2,000,000.0    
Increase in CECL allowance for mortgages receivable 100,000        
CECL allowance for interest and fees receivable 23,400   26,100    
Increase (Decrease) in CECL allowance for interest and fees receivable (2,700)        
CECL allowance for borrowers 24,400   19,900    
Increase in CECL allowance for borrowers 4,500        
CECL allowance for unfunded commitments 498,600   522,000    
Increase (Decrease) In CECL allowance for unfunded commitments (23,400)        
(Gain) loss on sale of real estate 184,600        
Uncertain tax positions 0       $ 0
Retained earnings (7,893,673)     $ (7,995,143)  
ASU 2016-13          
Significant Accounting Policies          
CECL allowance for unfunded commitments 498,600        
Adjustment | ASU 2016-13          
Significant Accounting Policies          
CECL Allowance $ 1,921,000   2,489,574    
Retained earnings     $ (2,489,574)    
Building Acquired In December 2016 [Member]          
Significant Accounting Policies          
Property plant and equipment, useful life   40 years      
Building Acquired In 2021 [Member]          
Significant Accounting Policies          
Property plant and equipment, useful life 40 years        
Minimum          
Significant Accounting Policies          
Percentage of origination and modification fee revenue 1.00%        
Maximum          
Significant Accounting Policies          
Percentage of origination and modification fee revenue 3.00%