COMMERCIAL LOAN INVESTMENTS - Carrying Value (Details) - USD ($)	Mar. 31, 2020	Jan. 01, 2020
COMMERCIAL LOAN INVESTMENTS
Current Face Amount	$ 41,445,000
Imputed Interest over Rent Payments Received on Ground Lease Loan	289,509
Unaccreted Origination Fees	(171,805)
Impairment / CECL Reserve	(1,904,500)	$ (252,000)
Total Commercial Loan Investments	$ 39,658,204

Imputed Interest on Ground Lease Loan

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- Definition

Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements.

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Amount, before allowance and fees, of loans and leases receivable. Excludes loans and leases covered under loss sharing agreements.

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- Definition

Amount of investment in mortgage loan on real estate by entity with substantial portion of business acquiring and holding investment real estate or interest in real estate.

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Amount of deferred fees paid by borrowers and unamortized costs incurred to originate loans and leases, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of loans that are being amortized into income as an adjustment to yield. Excludes amounts for loans and leases covered under loss sharing agreements.

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