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Federal Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Income Tax Disclosure [Abstract]      
Federal tax benefit at statutory tax rate $ (667) $ (890) $ (810)
TRS state and local taxes, net of Federal benefit (201) (268) (244)
Permanent differences, net 194 252 227
Adjustment to deferred tax reserve 691 1,061 851
Other (16) (156) (132)
REIT state and local income and franchise taxes 11 94 377
Total provision for income taxes $ 12 $ 93 $ 269