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NONCONTROLLING INTERESTS (Tables)

9 Months Ended

Sep. 30, 2025

Noncontrolling Interest [Abstract]

Schedule of Redeemable Noncontrolling Interests

A summary of the Company’s redeemable noncontrolling interests on its consolidated balance sheets is set forth below:

						At September 30, 2025						At December 31, 2024
			Redeemable noncontrolling interest - DaVinci			$	3,454,255					$	3,061,708
			Redeemable noncontrolling interest - Medici			1,623,315						1,646,745
			Redeemable noncontrolling interest - Vermeer			1,821,183						1,799,857
			Redeemable noncontrolling interest - Fontana			570,306						469,439
			Redeemable noncontrolling interests			$	7,469,059					$	6,977,749

A summary of the Company’s redeemable noncontrolling interests on its consolidated statements of operations is set forth below:

						Three months ended												Nine months ended
						September 30, 2025						September 30, 2024						September 30, 2025						September 30, 2024
			Redeemable noncontrolling interest - DaVinci			$	243,464					$	223,288					$	349,476					$	523,812
			Redeemable noncontrolling interest - Medici			79,573						123,497						133,729						183,015
			Redeemable noncontrolling interest - Vermeer			70,981						73,534						21,326						183,129
			Redeemable noncontrolling interest - Fontana			21,182						29,857						43,756						29,778
			Net income (loss) attributable to redeemable noncontrolling interests			$	415,200					$	450,176					$	548,287					$	919,734

The activity in redeemable noncontrolling interest – DaVinci is detailed in the table below:

						Three months ended												Nine months ended
						September 30, 2025						September 30, 2024						September 30, 2025						September 30, 2024
			Beginning balance			$	3,210,791					$	2,760,164					$	3,061,708					$	2,541,482
			Redemption of shares from redeemable noncontrolling interests			—						(25,000)						(26,929)						(406,849)
			Sale of shares to redeemable noncontrolling interests, net of adjustments			—						—						70,000						300,007
			Net income (loss) attributable to redeemable noncontrolling interest			243,464						223,288						349,476						523,812
			Ending balance			$	3,454,255					$	2,958,452					$	3,454,255					$	2,958,452

The activity in redeemable noncontrolling interest – Medici is detailed in the table below:

						Three months ended												Nine months ended
						September 30, 2025						September 30, 2024						September 30, 2025						September 30, 2024
			Beginning balance			$	1,532,990					$	1,631,508					$	1,646,745					$	1,650,229
			Redemption of shares from redeemable noncontrolling interests, net of adjustments			(7,143)						(83,614)						(302,672)						(311,164)
			Sale of shares to redeemable noncontrolling interests			17,895						15,319						160,827						183,040
			Net income (loss) attributable to redeemable noncontrolling interest			79,573						123,497						133,729						183,015
			Dividends on common shares			—						(6,190)						(15,314)						(24,600)
			Ending balance			$	1,623,315					$	1,680,520					$	1,623,315					$	1,680,520

The activity in redeemable noncontrolling interest – Vermeer is detailed in the table below:

						Three months ended												Nine months ended
						September 30, 2025						September 30, 2024						September 30, 2025						September 30, 2024
			Beginning balance			$	1,750,202					$	1,489,892					$	1,799,857					$	1,555,297
			Dividends on common shares			—						—						—						(175,000)
			Sale of shares to redeemable noncontrolling interest			—						175,000						—						175,000
			Net income (loss) attributable to redeemable noncontrolling interest			70,981						73,534						21,326						183,129
			Ending balance			$	1,821,183					$	1,738,426					$	1,821,183					$	1,738,426

The activity in redeemable noncontrolling interest – Fontana is detailed in the table below:

						Three months ended												Nine months ended
						September 30, 2025						September 30, 2024						September 30, 2025						September 30, 2024
			Beginning balance			$	549,124					$	453,744					$	469,439					$	353,823
			Redemption of capital from redeemable noncontrolling interest			—						—						(72,044)						—
			Contribution of capital by redeemable noncontrolling interest			—						—						129,155						100,000
			Net income (loss) attributable to redeemable noncontrolling interest			21,182						29,857						43,756						29,778
			Ending balance			$	570,306					$	483,601					$	570,306					$	483,601

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- References

No definition available.

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- Definition

Tabular disclosure of redeemable noncontrolling interest (as defined) included in the statement of financial position as either a liability or temporary equity. As of the date of the statement of financial position, such redeemable noncontrolling interest is currently redeemable, as defined, for cash or other assets of the entity at (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 480
-SubTopic 10
-Name Accounting Standards Codification
-Section S45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479887/480-10-S45-3

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 480
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479857/480-10-S50-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 480
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3A
-Subparagraph (24)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480244/480-10-S99-3A

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