INCOME TAXES - Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Non-current Deferred Tax Asset (Liability)
Accumulated net operating losses of TRS	$ 1,424,431	$ 1,448,704
Mortgage servicing rights	(170,805)	(199,405)
Capitalized transaction costs	43,822	56,342
Net non-current deferred tax asset	$ 1,297,448	$ 1,305,641

Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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