ACCOUNTS PAYABLE, ACCRUED EXPENSES, AND OTHER LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2026	Dec. 31, 2025
Payables and Accruals [Abstract]
Accounts Payable	$ 98	$ 9
Accrued Expenses	4,133	2,416
Tenant Security Deposits	159	124
Due to CTO	1,483	1,350
Interest Rate Swaps		171
Loan Reserves	6,626	715
Operating Leases - Liability	4,148	3,092
Total Accounts Payable, Accrued Expenses, and Other Liabilities	$ 16,647	$ 7,877
Other Liability, Related Party, Type	Related party	Related party
Derivative Liability, Statement of Financial Position		Total Accounts Payable, Accrued Expenses, and Other Liabilities

Amount of Accounts Payable, Accrued Expenses and Other Liabilities.

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Loan Reserves

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Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities.

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Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

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