XML 45 R35.htm IDEA: XBRL DOCUMENT v3.23.3
Investments, Mortgage Loans, Investment Real Estate, Notes Receivable, and Short-Term Investments (Details) - USD ($)
9 Months Ended 12 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Dec. 31, 2022
Mortgage Loans [Abstract]      
Mortgage loans acquired, including discounted mortgage loans $ 2,050,124 $ 1,755,496  
Servicing fee on loan 0.25%    
Loan origination 0.50%    
Loan limit threshold for appraised property value 80.00%    
Mortgage loans reserve $ 0   $ 0
Mortgage loan holdings [Abstract]      
Mortgage loans, gross 15,155,687   30,698,694
Less allowance for credit losses (370,000)   0
Mortgage loans, net 14,785,687   30,698,694 [1]
Investment Real Estate [Abstract]      
Impairment on investment real estate 0    
Total investment real estate $ 31,609,218   $ 34,934,352 [1]
Oil & Gas Royalties - as a % of total Inv RE 43.00%   42.00%
Investment real estate acquired $ 4,115,151 4,236,603  
Notes Receivable [Abstract]      
Notes receivable acquired 3,579,241 5,870,657  
Notes receivable 13,352,860   $ 14,424,127
Less allowance for credit losses (170,000)   0
Total notes receivable, net 13,182,860   14,424,127 [1]
Short-Term Investments [Abstract]      
Short-term investments acquired $ 29,300,034 $ (0)  
Minimum [Member]      
Investment Real Estate [Abstract]      
Estimated useful life 3 years    
Maximum [Member]      
Investment Real Estate [Abstract]      
Estimated useful life 30 years    
Raw Land [Member]      
Investment Real Estate [Abstract]      
Total investment real estate $ 7,471,926   11,634,472
Commercial [Member]      
Investment Real Estate [Abstract]      
Total investment real estate 5,847,661   5,124,847
Residential [Member]      
Investment Real Estate [Abstract]      
Total investment real estate 4,738,882   3,402,502
Land, Minerals and Royalty Interests [Member]      
Investment Real Estate [Abstract]      
Total investment real estate 13,550,749   14,772,531
Farm Loans [Member]      
Mortgage loan holdings [Abstract]      
Mortgage loans, gross $ 338,207   $ 383,278
Farm Loans [Member] | Minimum [Member]      
Mortgage Loans [Abstract]      
Interest rate on mortgage loans 5.00%   4.50%
Farm Loans [Member] | Maximum [Member]      
Mortgage Loans [Abstract]      
Interest rate on mortgage loans 5.00%   5.00%
Commercial Loans [Member]      
Mortgage loan holdings [Abstract]      
Mortgage loans, gross $ 14,610,583   $ 30,102,775
Commercial Loans [Member] | Minimum [Member]      
Mortgage Loans [Abstract]      
Interest rate on mortgage loans 4.00%   4.00%
Commercial Loans [Member] | Maximum [Member]      
Mortgage Loans [Abstract]      
Interest rate on mortgage loans 8.75%   7.00%
Residential Loans [Member]      
Mortgage loan holdings [Abstract]      
Mortgage loans, gross $ 206,897   $ 212,641
Residential Loans [Member] | Minimum [Member]      
Mortgage Loans [Abstract]      
Interest rate on mortgage loans 4.15%   4.15%
Residential Loans [Member] | Maximum [Member]      
Mortgage Loans [Abstract]      
Interest rate on mortgage loans 5.00%   5.00%
[1] Balance sheet audited at December 31, 2022.