FAIR VALUE OF FINANCIAL INSTRUMENTS - Fair Value of Financial Instruments Not Recorded at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Carrying Amount
Liabilities:
Fixed rate mortgage payable	$ 97,100	$ 97,100
Junior subordinated notes	27,070	27,070
Carrying Amount \| SBA 7(a) loans receivable, subject to credit risk
Assets:
Loans receivable	5,412	56,237
Carrying Amount \| SBA 7(a) loans receivable, subject to loan-backed notes
Assets:
Loans receivable	47,456	0
Carrying Amount \| SBA 7(a) loans receivable, subject to secured borrowings
Assets:
Loans receivable	4,675	6,158
Carrying Amount \| SBA 7(a) loans receivable, held for sale
Assets:
Loans receivable	2,861	152
Estimated Fair Value \| Fair Value, Measurements, Nonrecurring \| Level 3
Liabilities:
Fixed rate mortgage payable	88,349	90,002
Junior subordinated notes	25,216	25,067
Estimated Fair Value \| Fair Value, Measurements, Nonrecurring \| Level 3 \| SBA 7(a) loans receivable, subject to credit risk
Assets:
Loans receivable	5,184	58,432
Estimated Fair Value \| Fair Value, Measurements, Nonrecurring \| Level 3 \| SBA 7(a) loans receivable, subject to loan-backed notes
Assets:
Loans receivable	50,360	0
Estimated Fair Value \| Fair Value, Measurements, Nonrecurring \| Level 3 \| SBA 7(a) loans receivable, subject to secured borrowings
Assets:
Loans receivable	4,765	6,237
Estimated Fair Value \| Fair Value, Measurements, Nonrecurring \| Level 3 \| SBA 7(a) loans receivable, held for sale
Assets:
Loans receivable	2,981	126
Estimated Fair Value \| Fair Value, Measurements, Nonrecurring \| Level 2
Liabilities:
Fixed rate mortgage payable	$ 88,349	$ 90,002

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

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- Definition

Fair value of subordinated debt obligations including, but not limited to, subordinated loan, subordinated bond, subordinated debenture or junior debt.

+ References

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- Definition

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.

+ References

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