v3.26.1
Fair Value of Financial Instruments - Summary of Activity Related to Level 3 Assets and Liabilities (Details) - Fair Value, Inputs, Level 3 [Member] - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2026
Jun. 30, 2025
Schedule of Available-for-sale Securities [Line Items]        
Assets at Fair Value, beginning balance $ 941,404,806 $ 1,056,980,128 $ 1,054,390,610 $ 1,053,154,881
Total gains (losses) (realized/unrealized) [Abstract]        
Total gain (losses) included in earnings (interest income and interest expense) (725) (273,819) (44,370) (255,072)
Total gain (losses) Included in earnings (provision for credit losses) $ (39,418) $ (8,707,000) $ 2,047,440 $ (8,707,000)
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Interest Income (Expense), Operating Interest Income (Expense), Operating OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, after Tax Interest Income (Expense), Operating
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Asset, Gain (Loss), Statement of Other Comprehensive Income or Comprehensive Income [Extensible Enumeration] OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, after Tax OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, after Tax   OCI, Debt Securities, Available-for-Sale, Unrealized Holding Gain (Loss), before Adjustment, after Tax
Total gain (losses) included in other comprehensive (loss) income $ 3,223,968 $ (807,707) $ (5,171,006) $ (6,442,766)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases and advances 32,466,214 23,511,764 40,917,538 45,012,807
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements and redemptions (1,819,652) (29,664,371) (6,518,227) (41,723,855)
Principal redeemed via deed in lieu of foreclosure     (117,006,934)  
Allowance for credit loss written off upon deed in lieu of foreclosure 39,418   6,659,560  
Assets at Fair Value, ending balance 975,274,611 1,041,038,995 975,274,611 1,041,038,995
Total amount of gains (losses) for the period included in earnings attributable to the change in unrealized gains (losses) relating to assets or liabilities held (27,895) (8,786,191) 2,070,083 (8,769,224)
Mortgage Revenue Bonds [Member]        
Schedule of Available-for-sale Securities [Line Items]        
Assets at Fair Value, beginning balance 889,692,902 1,022,563,964 1,007,904,386 1,026,483,796
Total gains (losses) (realized/unrealized) [Abstract]        
Total gain (losses) included in earnings (interest income and interest expense) 12,038 (272,081) (25,220) (250,022)
Total gain (losses) Included in earnings (provision for credit losses) (39,418) (8,439,900) 1,970,235 (8,439,900)
Total gain (losses) included in other comprehensive (loss) income 2,717,808 (2,654,338) (5,350,793) (8,776,135)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases and advances 153,714 22,711,764 305,038 36,812,807
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements and redemptions (1,595,908) (29,445,949) (6,070,823) (41,367,086)
Principal redeemed via deed in lieu of foreclosure     (114,221,934)  
Allowance for credit loss written off upon deed in lieu of foreclosure 39,418   6,469,665  
Assets at Fair Value, ending balance 890,980,554 1,004,463,460 890,980,554 1,004,463,460
Total amount of gains (losses) for the period included in earnings attributable to the change in unrealized gains (losses) relating to assets or liabilities held (27,895) (8,519,091) 1,992,878 (8,502,124)
Bond Purchase Commitment [Member]        
Schedule of Available-for-sale Securities [Line Items]        
Assets at Fair Value, beginning balance 2,955,173   3,323,510  
Total gains (losses) (realized/unrealized) [Abstract]        
Total gain (losses) included in other comprehensive (loss) income 888,148 1,833,078 519,811 1,833,078
Assets at Fair Value, ending balance 3,843,321 1,833,078 3,843,321 1,833,078
Taxable Mortgage Revenue Bonds [Member]        
Schedule of Available-for-sale Securities [Line Items]        
Assets at Fair Value, beginning balance 48,756,731 34,416,164 43,162,714 26,671,085
Total gains (losses) (realized/unrealized) [Abstract]        
Total gain (losses) included in earnings (interest income and interest expense) (12,763) (1,738) (19,150) (5,050)
Total gain (losses) Included in earnings (provision for credit losses) 0 (267,100) 77,205 (267,100)
Total gain (losses) included in other comprehensive (loss) income (381,988) 13,553 (340,024) 500,291
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases and advances 32,312,500 800,000 40,612,500 8,200,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements and redemptions (223,744) (218,422) (447,404) (356,769)
Principal redeemed via deed in lieu of foreclosure     (2,785,000)  
Allowance for credit loss written off upon deed in lieu of foreclosure 0   189,895  
Assets at Fair Value, ending balance 80,450,736 34,742,457 80,450,736 34,742,457
Total amount of gains (losses) for the period included in earnings attributable to the change in unrealized gains (losses) relating to assets or liabilities held $ 0 $ (267,100) $ 77,205 $ (267,100)