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Federal Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Federal tax benefit at statutory tax rate $ (577) $ (791) $ (667)
TRS state and local taxes, net of Federal benefit (239) (238) (201)
Permanent differences, net 617 246 194
Adjustment to deferred tax reserve 633 (8) 691
Other (436) 791 (16)
REIT state and local income and franchise taxes 214 301 11
Total provision for income taxes $ 212 $ 301 $ 12