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Income Taxes - Effective Income Tax (Details) - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]      
Pre-tax income attributable to taxable entities $ 4,646,000 $ 10,045,000 $ 22,077,000
Federal tax expense at statutory tax rate (21%) 976,000 2,109,000 4,636,000
State and local taxes, net of federal income tax expense (13,000) 0 81,000
Permanent adjustments (15,000) (155,000) 0
Adjustments for foreclosure property 0 (464,000) 479,000
Foreign income tax differential 33,000 12,000 (4,000)
Return to provision 128,000 2,313,000 (1,000)
Valuation allowance, net 5,737,000 (4,717,000) 1,365,000
Adjustments to investment in partnership basis differences (6,427,000) 0 0
Adjustments to federal tax attributes for disposed investments 740,000 0 0
Other (97,000) 3,342,000 (280,000)
Income tax expense 1,062,000 2,440,000 6,276,000
Income tax penalties and interest expense $ 0 $ 0 $ 0