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RENTAL PROPERTIES - Reconciliation (Details) - USD ($) | 12 Months Ended
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Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Rental Properties |  |  |
Balance, Beginning | $ 440,496,897 | $ 400,703,910 | $ 400,588,242
Additions: |  |  |
Balance before deductions | 465,751,339 | 446,203,123 | 406,569,367
Deduct: |  |  |
Write-offs of retired or disposed assets | 4,341,848 | 4,580,382 | 5,865,457
Impairments |  | 1,125,844 |
Balance, Ending | 461,409,491 | 440,496,897 | 400,703,910
Accumulated Depreciation |  |  |
Balance, Beginning | 170,691,951 | 159,627,479 | 149,233,040
Add: |  |  |
Depreciation for the year | 16,542,739 | 15,799,589 | 16,259,896
Total additions | 187,234,690 | 175,427,068 | 165,492,936
Deduct |  |  |
Accumulated depreciation of retired or disposed assets | 4,341,848 | 4,580,382 | 5,865,457
Impairments |  | 154,735 |
Balance, Ending | 182,892,842 | 170,691,951 | 159,627,479
Buildings, improvements and other assets |  |  |
Additions: |  |  |
Additions | 10,314,913 | 43,680,497 | $ 5,981,125
Construction in Progress |  |  |
Additions: |  |  |
Additions | $ 14,939,529 | $ 1,818,716 |

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