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INCOME TAXES - Effective Income Tax Rate Reconciliation (Details)
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Income Tax Disclosure [Abstract]    
Statutory federal income tax rate 21.00% 21.00%
Non-taxable REIT income (14.60%) (24.50%)
State and local taxes 3.00% 3.00%
VIE and Other (3.50%) 0.30%
Change in valuation allowance 0.00% 0.00%
Total provision 5.90% (0.20%)