FAIR VALUE OF FINANCIAL INSTRUMENTS - Unobservable Inputs (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Carrying Amount
Liabilities:
Mortgage payable	$ 97,100	$ 97,100
Junior subordinated notes	27,070	27,070
Carrying Amount \| SBA 7(a) loans receivable, Paycheck Protection Program
Assets:
Loans receivable	0	4,903
Carrying Amount \| SBA 7(a) loans receivable, subject to loan-backed notes
Assets:
Loans receivable	0	18,077
Carrying Amount \| SBA 7(a) loans receivable, subject to credit risk
Assets:
Loans receivable	56,237	42,416
Carrying Amount \| SBA 7(a) loans receivable, subject to secured borrowings
Assets:
Loans receivable	6,158	6,891
Carrying Amount \| SBA 7(a) loans receivable, held for sale
Assets:
Loans receivable	152	1,256
Estimated Fair Value \| Level 2 \| Fair Value, Nonrecurring
Liabilities:
Mortgage payable	90,002	100,838
Estimated Fair Value \| Level 3 \| Fair Value, Nonrecurring
Liabilities:
Mortgage payable	90,002	100,838
Junior subordinated notes	25,067	24,378
Estimated Fair Value \| Level 3 \| SBA 7(a) loans receivable, Paycheck Protection Program \| Fair Value, Nonrecurring
Assets:
Loans receivable	0	5,050
Estimated Fair Value \| Level 3 \| SBA 7(a) loans receivable, subject to loan-backed notes \| Fair Value, Nonrecurring
Assets:
Loans receivable	0	19,635
Estimated Fair Value \| Level 3 \| SBA 7(a) loans receivable, subject to credit risk \| Fair Value, Nonrecurring
Assets:
Loans receivable	58,432	44,399
Estimated Fair Value \| Level 3 \| SBA 7(a) loans receivable, subject to secured borrowings \| Fair Value, Nonrecurring
Assets:
Loans receivable	6,237	6,976
Estimated Fair Value \| Level 3 \| SBA 7(a) loans receivable, held for sale \| Fair Value, Nonrecurring
Assets:
Loans receivable	$ 126	$ 1,355

Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.

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Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

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