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Note 12 - Segments - Operating Income by Segment (Details) - USD ($) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2023 | Jun. 30, 2023 | Mar. 31, 2023 | Sep. 30, 2022 | Jun. 30, 2022 | Mar. 31, 2022 | Sep. 30, 2023 | Sep. 30, 2022
Rental, fees and other income | $ 4,484,174 |  |  | $ 4,391,975 |  |  | $ 13,149,538 | $ 13,285,977
Property and related expenses | (1,478,479) |  |  | (1,434,225) |  |  | (4,452,628) | (4,365,781)
General and administrative expenses | (1,635,610) |  |  | (1,509,139) |  |  | (5,413,413) | (4,306,835)
Depreciation and amortization | (1,351,705) |  |  | (1,318,164) |  |  | (4,054,109) | (3,973,582)
Interest expense | (1,375,199) |  |  | (1,382,120) |  |  | (3,579,381) | (3,485,693)
Loss on Conduit marketable securities | (17,682,154) |  |  | 0 |  |  | (17,682,154) | 0
Gain on deconsolidation of SPAC | 40,321,483 |  |  | 0 |  |  | 40,321,483 | 0
Other income, net | 254,486 |  |  | 590,586 |  |  | 1,394,687 | 757,318
Income tax expense | (134,620) |  |  | (294,996) |  |  | (632,147) | (819,520)
Gain on sale of real estate | 757,285 |  |  | 1,307,258 |  |  | 2,294,574 | 4,057,527
Net income | 22,159,661 | $ (204,752) | $ (608,459) | 351,175 | $ 418,046 | $ 380,190 | 21,346,450 | 1,149,411
Operating Segments [Member] |  |  |  |  |  |  |  |
Net operating income, as defined | 3,005,695 |  |  | 2,957,750 |  |  | 8,696,910 | 8,920,196
Office/Industrial Properties [Member] | Operating Segments [Member] |  |  |  |  |  |  |  |
Rental, fees and other income | 2,928,103 |  |  | 3,175,608 |  |  | 8,810,167 | 9,448,747
Property and related expenses | (1,303,654) |  |  | (1,278,805) |  |  | (3,966,587) | (3,809,729)
Net operating income, as defined | 1,624,449 |  |  | 1,896,803 |  |  | 4,843,580 | 5,639,018
Model Home Properties [Member] | Operating Segments [Member] |  |  |  |  |  |  |  |
Rental, fees and other income | 1,093,778 |  |  | 718,331 |  |  | 2,970,940 | 2,125,623
Property and related expenses | (44,201) |  |  | (23,479) |  |  | (121,998) | (76,687)
Net operating income, as defined | 1,049,577 |  |  | 694,852 |  |  | 2,848,942 | 2,048,936
Retail Properties [Member] | Operating Segments [Member] |  |  |  |  |  |  |  |
Rental, fees and other income | 457,292 |  |  | 498,038 |  |  | 1,396,160 | 1,722,723
Property and related expenses | (125,623) |  |  | (131,943) |  |  | (391,772) | (490,481)
Net operating income, as defined | $ 331,669 |  |  | $ 366,095 |  |  | $ 1,004,388 | $ 1,232,242

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