v3.26.1
Other Assets - Schedule of Other Assets (Details) - USD ($)
Mar. 31, 2026
Dec. 31, 2025
Other Assets [Abstract]    
Deferred financing costs, net $ 456,511 $ 659,420
Derivative instruments at fair value 2,050,163 1,338,175
Taxable mortgage revenue bonds, at fair value 48,756,731 43,162,714
Taxable governmental issuer loans 44,879,465 44,879,465
Allowance for credit losses (225,000) (244,000)
Taxable governmental issuer loans, net 44,654,465 44,635,465
Bond purchase commitment, at fair value 2,955,173 3,323,510
In-place lease assets, net 3,415,384  
Other assets 1,311,875 1,507,512
Total other assets $ 103,600,302 $ 94,626,796