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Federal Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]      
Federal tax benefit at statutory tax rate $ (791) $ (667) $ (890)
TRS state and local taxes, net of Federal benefit (238) (201) (268)
Permanent differences, net 246 194 252
Adjustment to deferred tax reserve (8) 691 1,061
Other 791 (16) (156)
REIT state and local income and franchise taxes 301 11 94
Total provision for income taxes $ 301 $ 12 $ 93