COMMERCIAL LOAN AND MASTER LEASE INVESTMENTS - Carrying Value (Details) - USD ($)	Sep. 30, 2020	Jan. 01, 2020	Sep. 30, 2019
COMMERCIAL LOAN AND MASTER LEASE INVESTMENTS
Current Face Amount	$ 39,404,901		$ 34,570,000
Imputed Interest over Rent Payments Received on Ground Lease Loan	484,256		193,943
Unaccreted Origination Fees	(2,545)		(138,770)
Impairment / CECL Reserve	(207,000)	$ (252,000)
Total Commercial Loan and Master Lease Investments	$ 39,679,612		$ 34,625,173

Imputed Interest on Ground Lease Loan

No definition available.

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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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- Definition

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.

+ References

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- Definition

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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