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v3.23.1

Note 12 - Segments - Assets by Reportable Segment (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Land, buildings and improvements, net |  | $ 130,512,230 | $ 138,064,936
Total assets |  | 291,351,654 | 161,196,763
Cash, cash equivalents and restricted cash |  | 16,516,725 | 14,702,089
Other assets, net |  | 23,968,241 | 23,131,827
Operating Segments [Member] |  |  |
Total assets |  | 131,143,170 | 135,080,107
Segment Reconciling Items [Member] |  |  |
Total assets |  | 291,351,654 | 161,196,763
Cash, cash equivalents and restricted cash |  | 8,570,121 | 6,738,345
Other assets, net |  | 151,638,363 | 19,378,311
Office/Industrial Properties [Member] | Operating Segments [Member] |  |  |
Land, buildings and improvements, net | [1] | 76,400,983 | 78,240,086
Total assets | [2] | 79,057,998 | 76,453,436
Model Home Properties [Member] | Operating Segments [Member] |  |  |
Land, buildings and improvements, net | [1] | 37,933,824 | 34,089,046
Total assets | [2] | 35,274,545 | 31,047,202
Retail Properties [Member] | Operating Segments [Member] |  |  |
Land, buildings and improvements, net | [1] | 16,142,613 | 25,693,239
Total assets | [2] | $ 16,810,627 | $ 27,579,469
[1] | Includes lease intangibles and the land purchase option related to property acquisitions.
[2] | Includes land, buildings and improvements, cash, cash equivalents, and restricted cash, current receivables, deferred rent receivables and deferred leasing costs and other related intangible assets, all shown on a net basis.

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