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FAIR VALUE (Tables)
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
Schedule of Book Value and Fair Value of the Financial Instruments
The following table details the book value and fair value of the Company’s financial instruments not recognized at fair value in the consolidated balance sheets as of December 31, 2024:
 As of December 31, 2024
 Carrying ValueFair Value
Financial assets:  
Cash and cash equivalents$184,626,770 $184,626,770 
Loans held for investment at carrying value$130,733,630 $131,831,687