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Note 15 - Related Party | 6 Months Ended
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Jun. 30, 2025
Notes to Financial Statements |
Related Party Transactions Disclosure [Text Block] | 15. RELATED PARTY During the three and six months ended June 30, 2025 and three and six months ended June 30, 2024, the Company leased portions of its corporate headquarters to Puppy Toes, Inc., a company owned by the Chief Executive Officer and his wife, and to Centurion Counsel, Inc., which is owned by Puppy Toes, Inc. Rent billed to these entities from the Company totaled $3,378 and $6,755 for three and six months ended June 30, 2025, respectively, and $2,688 and $5,376 for three and six months ended June 30, 2024, respectively. Additionally, we received full payroll reimbursement for employee services provided to Centurion Counsel and Puppy Toes, Inc. during the six months ended June 30, 2025 and 2024, which totaled approximately $65,212 and $75,715, respectively. These reimbursements were at cost and were not marked up or discounted. As of June 30, 2025 and December 31, 2024, we had reimbursement receivable balances of approximately $1,104 and $12,376 which were paid in full during July 2025 and January 2024, respectively. During the six months ended June 30, 2024, the Company used the services of a former officer and director, Larry Dubose, for consulting on our Model Home Partnerships, and the setup of Dubose Model Home Investors #207. The Company paid Mr. Dubose a total of $153,750 in consulting payments for the six months ended June 30, 2024. Additionally, a trust controlled by Mr. Dubose is an investor in many of our Model Home Partnerships, and as such received pro-rata distributions and return of capital payments during the six months ended June 30, 2024, totaling $86,520. During the six months ended June 30, 2025, the Company paid Mr. Dubose $25,000 in consulting fees and $7,599 in pro-rata distributions and return of capital payments. Mr. Dubose is the father-in-law of Steve Hightower, the President of our Model Home Division and a director. For the fiscal year ended December 31, 2024, the Company paid to Mr. Dubose, inclusive of the payments made in the quarter ended March 31, 2024 described above, $191,250. Through his ownership of a trust that is an investor in many of our Model Home Partnerships, Mr. Dubose received pro-rata distributions and return of capital payments of $101,889 during the year ended December 31, 2024, inclusive of pro-rata distributions and return of capital payments received in the six months ended June 30, 2024 described above.

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