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Note 12 - Segments - Assets by Reportable Segment (Details) - USD ($) | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Land, buildings and improvements, net |  | $ 138,064,936 | $ 166,253,967
Total assets |  | 161,196,763 | 185,568,616
Cash, cash equivalents and restricted cash |  | 14,702,089 | 11,540,917
Other assets, net |  | 4,658,504 | 3,422,781
Operating Segments [Member] |  |  |
Total assets |  | 135,080,107 | 168,400,913
Segment Reconciling Items [Member] |  |  |
Total assets |  | 161,196,763 | 185,568,616
Cash, cash equivalents and restricted cash |  | 6,738,345 | 2,149,088
Other assets, net |  | 19,378,311 | 15,018,615
Office/Industrial Properties [Member] | Operating Segments [Member] |  |  |
Land, buildings and improvements, net | [1] | 78,240,086 | 99,120,649
Total assets | [2] | 76,453,436 | 100,046,782
Model Home Properties [Member] | Operating Segments [Member] |  |  |
Land, buildings and improvements, net | [1] | 34,089,046 | 42,509,596
Total assets | [2] | 31,047,202 | 42,246,022
Retail Properties [Member] | Operating Segments [Member] |  |  |
Land, buildings and improvements, net | [1] | 25,693,239 | 24,555,371
Total assets | [2] | $ 27,579,469 | $ 26,108,109
[1] | Includes lease intangibles and the land purchase option related to property acquisitions.
[2] | Includes land, buildings and improvements, current receivables, deferred rent receivables and deferred leasing costs and other related intangible assets, all shown on a net basis.

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- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. 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