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Schedule of Commercial Real Estate Investment (Details) | Sep. 30, 2021 USD ($) ft² | Dec. 31, 2020 USD ($) ft²
--- | --- | ---
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 189,610,360 | $ 131,684,453
Real estate held for sale |  | 6,081,155 | 7,878,807
Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 143,003,658 | $ 106,840,710
Total Square Footage | ft² |  | 424,243 | 485,428
Real estate held for sale |  | $ 4,890,553 | $ 4,400,553
Square Footage | ft² |  | 275,742 | 234,979
UTAH |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 46,111,025 | $ 23,777,478
UTAH | Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) | [1] | $ 137,296,733 | $ 100,927,528
Total Square Footage | ft² | [1] | 369,899 | 379,066
LOUISIANA | Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 2,438,053 | $ 2,998,684
Total Square Footage | ft² |  | 31,778 | 84,841
Real estate held for sale |  | $ 490,000 |
Square Footage | ft² |  | 53,063 |
MISSISSIPPI | Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 2,879,727 | $ 2,914,498
Total Square Footage | ft² |  | 19,694 | 21,521
Real estate held for sale |  | $ 151,553 | $ 151,553
Square Footage | ft² |  |  | 12,300
CALIFORNIA | Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 389,145 |
Total Square Footage | ft² |  | 2,872 |
KANSAS | Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for sale |  | $ 4,000,000 | $ 4,000,000
Square Footage | ft² |  | 222,679 | 222,679
TEXAS | Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for sale | [2] | $ 249,000 | $ 249,000
Square Footage | ft² | [2] |  |
[1] | Includes Center53 phase 1 completed and phase 2, which is currently under construction.
[2] | Improved commercial pad

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- Definition Carrying amount as of the balance sheet date of investments in land and buildings held for sale, excluding real estate considered to be inventory of the entity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.1(f)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 + Details
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- Definition Amount of real estate investment property, net of accumulated depreciation, which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.1(d)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 + Details
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