Quarterly report pursuant to Section 13 or 15(d)

Significant Accounting Policies - CECL allowance (Details)

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Significant Accounting Policies - CECL allowance (Details) - USD ($)
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Dec. 31, 2023
Jan. 31, 2023
Jan. 01, 2023
Significant Accounting Policies          
Mortgages receivable $ 8,053,252   $ 7,523,160 $ 7,523,160  
Interest receivable 1,109,803     901,957  
Due from borrower 894,804     352,459  
Unfunded commitments 540,341   508,600 508,600  
Total Allowance for credit losses 10,598,200     $ 9,286,176  
Provision for losses related to loans, Mortgages receivable 530,092        
Provision for losses related to loans, Interest receivable 207,846        
Provision for losses related to loans, Due from borrower 542,345        
Provision for losses related to loans, Unfunded commitments 31,741        
Provision for losses related to loans, Total CECL allowance 1,312,024 $ 101,515      
Investment securities (available-for-sale debt securities) 800,000   $ 800,000    
Fair market value of securities 821,052 1,130,518      
Cost basis of securities $ 1,647,841 $ 1,647,841      
Adjustment | ASU 2016-13          
Significant Accounting Policies          
Mortgages receivable         $ 2,489,574