SEGMENT REPORTING (Details 1) - USD ($)
|
6 Months Ended |
|
Jun. 30, 2026 |
Jun. 30, 2025 |
Dec. 31, 2025 |
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
$ 6,442,463
|
$ 8,854,882
|
|
| Broker Expenses |
236,430
|
1,289,684
|
|
| Bank Transaction Fees |
1,054
|
754
|
|
| Ground Rent |
235,429
|
521,830
|
|
| Administrative Expenses |
539,825
|
609,347
|
|
| Total Cost of Revenues |
1,012,738
|
2,421,615
|
|
| GROSS PROFIT |
5,429,725
|
6,433,267
|
|
| Office |
273,697
|
259,816
|
|
| Compensation and Related Benefits |
1,827,579
|
1,898,100
|
|
| Professional & Legal |
617,493
|
458,575
|
|
| Property Taxes |
446,727
|
134,976
|
|
| Utilities |
742,268
|
863,494
|
|
| Business Insurance |
124,302
|
48,902
|
|
| Advertising |
61,483
|
62,940
|
|
| Depreciation |
921,699
|
916,098
|
|
| Total Operating Expenses |
5,015,248
|
4,642,901
|
|
| Net Operating Income (Loss) |
414,477
|
1,790,366
|
|
| Unrealized Gain on Mortgages |
2,115,977
|
(972,647)
|
|
| Unrealized Gain on Mortgage Secured Notes |
(15,519)
|
(29,541)
|
|
| Interest Expense |
(1,670,758)
|
(1,033,443)
|
|
| Unrealized Gain on Investment |
(27,605)
|
1,496
|
|
| Total Other Income (Expenses) |
402,095
|
3,636,041
|
|
| Income (Loss) before provision for income taxes |
816,572
|
5,426,407
|
|
| Interest Income |
|
13,895
|
|
| Realized Gain on Securities |
|
58,666
|
|
| Realized Gain on Foreclosure |
|
5,557,032
|
|
| Realized Loss on Loans Held for Sale |
|
(4,417)
|
|
| Employee Retention Credit |
|
45,000
|
|
| Change in Fair Value of Mortgage Secured Notes |
|
9,000,000
|
|
| Loss on Foreclosures |
|
(9,000,000)
|
|
| Cash and Cash Equivalents |
2,190,533
|
4,412,051
|
$ 5,354,168
|
| Restricted Cash |
4,879,381
|
|
4,913,585
|
| Mortgages Owned |
264,456,052
|
|
285,416,050
|
| Mortgage Servicing Rights, at Fair Value |
8,224,732
|
|
6,108,755
|
| Portfolio Loans |
7,226,651
|
|
5,690,984
|
| Loans Held for Sale |
206,977
|
|
|
| Securities |
29,437
|
|
41,991
|
| ROU Leased Asset |
449,390
|
|
560,599
|
| Goodwill |
110,000
|
|
110,000
|
| Property and equipment, net of depreciation |
69,361,565
|
|
69,691,129
|
| Land - Joint Venture |
10,769,605
|
|
|
| Other Assets |
3,934,401
|
|
2,966,752
|
| Total Assets |
371,838,724
|
|
380,854,013
|
| Origination Revenue [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
594,248
|
1,578,779
|
|
| Service [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
1,407,393
|
2,263,827
|
|
| Underwriting Income [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
30,200
|
12,750
|
|
| Rental Income [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
2,342,697
|
3,181,453
|
|
| Investment Revenue [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
1,734,082
|
1,564,298
|
|
| Other Revenue [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
333,843
|
253,775
|
|
| Lending and Servicing [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
4,099,766
|
5,673,206
|
|
| Broker Expenses |
236,430
|
1,289,684
|
|
| Bank Transaction Fees |
|
|
|
| Ground Rent |
|
|
|
| Administrative Expenses |
529,206
|
609,347
|
|
| Total Cost of Revenues |
765,636
|
1,899,031
|
|
| GROSS PROFIT |
3,334,130
|
3,774,175
|
|
| Office |
248,225
|
236,998
|
|
| Compensation and Related Benefits |
1,761,600
|
1,834,647
|
|
| Professional & Legal |
388,322
|
338,123
|
|
| Property Taxes |
|
|
|
| Utilities |
|
|
|
| Business Insurance |
|
|
|
| Advertising |
61,483
|
62,940
|
|
| Depreciation |
|
|
|
| Total Operating Expenses |
2,459,630
|
2,472,708
|
|
| Net Operating Income (Loss) |
874,500
|
1,301,467
|
|
| Unrealized Gain on Mortgages |
2,115,977
|
(972,647)
|
|
| Unrealized Gain on Mortgage Secured Notes |
(15,519)
|
(29,541)
|
|
| Interest Expense |
(1,014,044)
|
(746,696)
|
|
| Unrealized Gain on Investment |
(27,605)
|
1,496
|
|
| Total Other Income (Expenses) |
1,058,809
|
3,922,788
|
|
| Income (Loss) before provision for income taxes |
1,933,309
|
5,224,255
|
|
| Interest Income |
|
13,895
|
|
| Realized Gain on Securities |
|
58,666
|
|
| Realized Gain on Foreclosure |
|
5,557,032
|
|
| Realized Loss on Loans Held for Sale |
|
(4,417)
|
|
| Employee Retention Credit |
|
45,000
|
|
| Change in Fair Value of Mortgage Secured Notes |
|
9,000,000
|
|
| Loss on Foreclosures |
|
(9,000,000)
|
|
| Cash and Cash Equivalents |
649,709
|
|
2,265,998
|
| Restricted Cash |
3,777,071
|
|
4,913,585
|
| Mortgages Owned |
315,256,052
|
|
336,216,050
|
| Mortgage Servicing Rights, at Fair Value |
8,224,732
|
|
6,108,755
|
| Portfolio Loans |
16,893,848
|
|
15,358,180
|
| Loans Held for Sale |
206,977
|
|
|
| Securities |
29,437
|
|
41,991
|
| ROU Leased Asset |
449,390
|
|
560,599
|
| Goodwill |
110,000
|
|
110,000
|
| Property and equipment, net of depreciation |
75,952
|
|
121,038
|
| Land - Joint Venture |
|
|
|
| Other Assets |
2,809,756
|
|
1,648,778
|
| Total Assets |
348,482,924
|
|
367,344,974
|
| Lending and Servicing [Member] | Origination Revenue [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
594,248
|
1,578,779
|
|
| Lending and Servicing [Member] | Service [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
1,407,393
|
2,263,827
|
|
| Lending and Servicing [Member] | Underwriting Income [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
30,200
|
12,750
|
|
| Lending and Servicing [Member] | Rental Income [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
|
|
| Lending and Servicing [Member] | Investment Revenue [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
1,734,082
|
1,564,298
|
|
| Lending and Servicing [Member] | Other Revenue [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
333,843
|
253,552
|
|
| Asset Management [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
2,342,697
|
3,181,676
|
|
| Broker Expenses |
|
|
|
| Bank Transaction Fees |
1,054
|
754
|
|
| Ground Rent |
235,429
|
521,830
|
|
| Administrative Expenses |
10,619
|
|
|
| Total Cost of Revenues |
247,102
|
522,584
|
|
| GROSS PROFIT |
2,095,595
|
2,659,092
|
|
| Office |
25,472
|
22,818
|
|
| Compensation and Related Benefits |
65,979
|
63,453
|
|
| Professional & Legal |
229,171
|
120,452
|
|
| Property Taxes |
446,727
|
134,976
|
|
| Utilities |
742,268
|
863,494
|
|
| Business Insurance |
124,302
|
48,902
|
|
| Advertising |
|
|
|
| Depreciation |
875,106
|
871,567
|
|
| Total Operating Expenses |
2,509,025
|
2,125,662
|
|
| Net Operating Income (Loss) |
(413,430)
|
533,430
|
|
| Unrealized Gain on Mortgages |
|
|
|
| Unrealized Gain on Mortgage Secured Notes |
|
|
|
| Interest Expense |
(656,714)
|
(286,747)
|
|
| Unrealized Gain on Investment |
|
|
|
| Total Other Income (Expenses) |
(656,714)
|
(286,747)
|
|
| Income (Loss) before provision for income taxes |
(1,070,144)
|
246,683
|
|
| Interest Income |
|
|
|
| Realized Gain on Securities |
|
|
|
| Realized Gain on Foreclosure |
|
|
|
| Realized Loss on Loans Held for Sale |
|
|
|
| Employee Retention Credit |
|
|
|
| Change in Fair Value of Mortgage Secured Notes |
|
|
|
| Loss on Foreclosures |
|
|
|
| Cash and Cash Equivalents |
1,540,824
|
|
3,088,170
|
| Restricted Cash |
1,102,310
|
|
|
| Mortgages Owned |
|
|
|
| Mortgage Servicing Rights, at Fair Value |
|
|
|
| Portfolio Loans |
|
|
|
| Securities |
|
|
|
| ROU Leased Asset |
|
|
|
| Goodwill |
|
|
|
| Property and equipment, net of depreciation |
69,285,613
|
|
69,570,091
|
| Land - Joint Venture |
10,769,605
|
|
|
| Other Assets |
3,593,408
|
|
1,317,974
|
| Total Assets |
86,291,760
|
|
73,976,235
|
| Asset Management [Member] | Origination Revenue [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
|
|
| Asset Management [Member] | Service [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
|
|
| Asset Management [Member] | Underwriting Income [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
|
|
| Asset Management [Member] | Rental Income [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
2,342,697
|
3,181,453
|
|
| Asset Management [Member] | Investment Revenue [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
|
|
| Asset Management [Member] | Other Revenue [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
223
|
|
| Other [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
|
|
| Broker Expenses |
|
|
|
| Bank Transaction Fees |
|
|
|
| Ground Rent |
|
|
|
| Administrative Expenses |
|
|
|
| Total Cost of Revenues |
|
|
|
| GROSS PROFIT |
|
|
|
| Office |
|
|
|
| Compensation and Related Benefits |
|
|
|
| Professional & Legal |
|
|
|
| Property Taxes |
|
|
|
| Utilities |
|
|
|
| Business Insurance |
|
|
|
| Advertising |
|
|
|
| Depreciation |
46,593
|
44,531
|
|
| Total Operating Expenses |
46,593
|
44,531
|
|
| Net Operating Income (Loss) |
(46,593)
|
(44,531)
|
|
| Unrealized Gain on Mortgages |
|
|
|
| Unrealized Gain on Mortgage Secured Notes |
|
|
|
| Interest Expense |
|
|
|
| Unrealized Gain on Investment |
|
|
|
| Total Other Income (Expenses) |
|
|
|
| Income (Loss) before provision for income taxes |
(46,593)
|
(44,531)
|
|
| Interest Income |
|
|
|
| Realized Gain on Securities |
|
|
|
| Realized Gain on Foreclosure |
|
|
|
| Realized Loss on Loans Held for Sale |
|
|
|
| Employee Retention Credit |
|
|
|
| Change in Fair Value of Mortgage Secured Notes |
|
|
|
| Loss on Foreclosures |
|
|
|
| Cash and Cash Equivalents |
|
|
|
| Restricted Cash |
|
|
|
| Mortgages Owned |
(50,800,000)
|
|
(50,800,000)
|
| Mortgage Servicing Rights, at Fair Value |
|
|
|
| Portfolio Loans |
(9,667,197)
|
|
(9,667,196)
|
| Securities |
|
|
|
| ROU Leased Asset |
|
|
|
| Goodwill |
|
|
|
| Property and equipment, net of depreciation |
|
|
|
| Other Assets |
(2,468,763)
|
|
|
| Total Assets |
(62,935,960)
|
|
$ (60,467,196)
|
| Other [Member] | Origination Revenue [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
|
|
| Other [Member] | Service [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
|
|
| Other [Member] | Underwriting Income [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
|
|
| Other [Member] | Rental Income [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
|
|
| Other [Member] | Investment Revenue [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
|
|
| Other [Member] | Other Revenue [Member] |
|
|
|
| Segment Reporting [Line Items] |
|
|
|
| Total Revenues |
|
|
|