FAIR VALUE OF FINANCIAL INSTRUMENTS - Unobservable Inputs (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Carrying Amount
Liabilities:
Mortgage payable	$ 163,700	$ 97,100
Junior subordinated notes	27,070	27,070
Carrying Amount \| SBA 7(a) loans receivable, subject to loan-backed notes
Assets:
Loans receivable	43,263	0
Carrying Amount \| SBA 7(a) loans receivable, subject to credit risk
Assets:
Loans receivable	10,539	56,237
Carrying Amount \| SBA 7(a) loans receivable, subject to secured borrowings
Assets:
Loans receivable	3,105	6,158
Carrying Amount \| SBA 7(a) loans receivable, held for sale
Assets:
Loans receivable	98	152
Estimated Fair Value \| Level 3 \| Fair Value, Nonrecurring
Liabilities:
Mortgage payable	158,529	90,002
Junior subordinated notes	24,667	25,067
Estimated Fair Value \| Level 3 \| SBA 7(a) loans receivable, subject to loan-backed notes \| Fair Value, Nonrecurring
Assets:
Loans receivable	46,701	0
Estimated Fair Value \| Level 3 \| SBA 7(a) loans receivable, subject to credit risk \| Fair Value, Nonrecurring
Assets:
Loans receivable	10,482	58,432
Estimated Fair Value \| Level 3 \| SBA 7(a) loans receivable, subject to secured borrowings \| Fair Value, Nonrecurring
Assets:
Loans receivable	3,105	6,237
Estimated Fair Value \| Level 3 \| SBA 7(a) loans receivable, held for sale \| Fair Value, Nonrecurring
Assets:
Loans receivable	82	126
Estimated Fair Value \| Level 2 \| Fair Value, Nonrecurring
Liabilities:
Mortgage payable	$ 158,529	$ 90,002

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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