Consolidated Balance Sheets - USD ($)	Dec. 31, 2024	Dec. 31, 2023
ASSETS
Cash	$ 1,019,980	$ 3,099,795
Accounts receivable	370,110	136,572
Deferred rent	747,504	371,472
Lease incentive receivable	422,018	449,541
Rental properties, net	13,024,936	10,040,524
Prepaid expenses and other assets	32,101	27,476
Escrow deposits	169,875	177,048
Capitalized project costs	207,000	38,016
Property and equipment, net	8,584	7,699
Operating lease right of use asset, net	78,255	32,213
Investment in unconsolidated joint ventures	4,923	4,923
Investment in equity securities	50,000	50,000
Interest rate swap asset	44,581
Security deposits	2,272	2,272
Total Assets	16,182,139	14,437,551
LIABILITIES:
Convertible note payable	2,000,000	2,000,000
Notes payable, net	7,011,674	6,111,702
Accounts payable	117,225	116,947
Accrued expenses	433,788	176,837
Lease liability	78,310	32,867
Contract liabilities	318,951	346,176
Derivative liability - interest rate swap, at fair value		122,879
Security deposits payable	361,677	290,460
Total Liabilities	10,321,625	9,197,868
Commitments and Contingencies (Note 10)
STOCKHOLDERS’ EQUITY:
Preferred stock, $0.001 par value, 5,000,000 shares authorized; 2,000,000 shares issued and outstanding on December 31, 2024 and 2023 ($1.00 per share liquidation preference or $2,000,000)	2,000	2,000
Common stock: $0.001 par value, 100,000,000 shares authorized; 12,201,516 and 12,201,548 shares issued on December 31, 2024 and 2023, respectively, and 12,087,829 and 12,101,548 shares outstanding on December 31, 2024 and 2023, respectively	12,202	12,202
Additional paid-in capital	21,508,844	21,453,961
Treasury stock, at cost (113,687 and 100,000 shares on December 31, 2024 and 2023, respectively)	(23,010)	(15,000)
Accumulated deficit	(15,639,522)	(16,213,480)
Total Stockholders’ Equity	5,860,514	5,239,683
Total Liabilities and Stockholders’ Equity	$ 16,182,139	$ 14,437,551