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Other Assets - Schedule of Other Assets (Details) - USD ($)
Sep. 30, 2024
Dec. 31, 2023
Other Assets [Abstract]    
Deferred financing costs, net $ 1,367,181 $ 850,726
Derivative instruments at fair value 2,704,180 5,254,663
Taxable mortgage revenue bonds, at fair value 19,858,516 21,460,288
Taxable governmental issuer loans 3,157,672 13,573,000
Allowance for credit losses (28,000) (77,000)
Taxable governmental issuer loans, net 3,129,672 13,496,000
Bond purchase commitment, at fair value   197,788
Other assets 1,441,316 1,935,005
Total other assets $ 28,500,865 $ 43,194,470