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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2022
Accounting Policies [Abstract]  
Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheets that sum to the total of the same amounts shown in the statement of cash flows:
December 31, 2022December 31, 2021
Cash and cash equivalents$43,858,515 $14,749,046 
Restricted cash CRE 2021-FL1, Ltd.$3,507,850 $3,530,006 
Total cash, cash equivalents and restricted cash$47,366,365 $18,279,052