FAIR VALUE OF FINANCIAL INSTRUMENTS - Fair Value of Financial Instruments Not Recorded at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Carrying Amount
Liabilities:
Mortgage payable	$ 163,700	$ 163,700
Junior subordinated notes	27,070	27,070
Carrying Amount \| SBA 7(a) loans receivable, subject to credit risk
Assets:
Loans receivable	12,337	10,539
Carrying Amount \| SBA 7(a) loans receivable, subject to loan-backed notes
Assets:
Loans receivable	40,962	43,263
Carrying Amount \| SBA 7(a) loans receivable, subject to secured borrowings
Assets:
Loans receivable	2,508	3,105
Carrying Amount \| SBA 7(a) loans receivable, held for sale
Assets:
Loans receivable	422	98
Estimated Fair Value \| Fair Value, Measurements, Nonrecurring \| Level 3
Liabilities:
Junior subordinated notes	24,708	24,667
Estimated Fair Value \| Fair Value, Measurements, Nonrecurring \| Level 3 \| SBA 7(a) loans receivable, subject to credit risk
Assets:
Loans receivable	12,153	10,482
Estimated Fair Value \| Fair Value, Measurements, Nonrecurring \| Level 3 \| SBA 7(a) loans receivable, subject to loan-backed notes
Assets:
Loans receivable	44,187	46,701
Estimated Fair Value \| Fair Value, Measurements, Nonrecurring \| Level 3 \| SBA 7(a) loans receivable, subject to secured borrowings
Assets:
Loans receivable	2,508	3,105
Estimated Fair Value \| Fair Value, Measurements, Nonrecurring \| Level 3 \| SBA 7(a) loans receivable, held for sale
Assets:
Loans receivable	439	82
Estimated Fair Value \| Fair Value, Measurements, Nonrecurring \| Level 2 and 3
Liabilities:
Mortgage payable	$ 159,052	$ 158,529

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

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-Topic 470
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-Name Accounting Standards Codification
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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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