Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 573,958	$ (540,258)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization expense	357,946	380,761
Amortization of debt discount	22,066	18,460
Stock option expense	54,883	116,643
Loss on forfeited escrow deposit	22,875	15,000
Bad debt expense	20,000
Lease costs	(599)	94
Impairment of investment in unconsolidated joint ventures		45,000
Loss from unconsolidated joint ventures		8,370
(Income) loss from interest rate swap	(167,460)	32,642
Change in operating assets and liabilities:
Accounts receivable	(253,538)	2,253
Deferred rent receivable	(376,032)	(167,393)
Lease incentive receivable	27,523	27,523
Prepaid expenses and other assets	(4,625)	31,653
Accounts payable	278	9,576
Accrued expenses	256,951	(11,698)
Contract liabilities	(27,225)	42,861
Security deposits payable	71,217	71,060
NET CASH PROVIDED BY OPERATING ACTIVITIES	578,218	82,547
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of rental properties and improvements	(3,336,763)	(1,007,941)
Purchases of property and equipment	(6,480)	(1,079)
Increase in capitalized project costs	(168,984)	(38,016)
Decrease (increase) in escrow deposits	(15,702)	(192,048)
NET CASH USED IN INVESTING ACTIVITIES	(3,527,929)	(1,239,084)
CASH FLOWS FROM FINANCING ACTIVITIES:
Purchase of treasury stock	(8,010)	(15,000)
Net proceeds from note payable	983,940
Repayment of notes payable	(106,034)	(64,508)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	869,896	(79,508)
NET DECREASE IN CASH	(2,079,815)	(1,236,045)
CASH, beginning of year	3,099,795	4,335,840
CASH, end of year	1,019,980	3,099,795
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest paid	705,990	636,384
NON-CASH INVESTING AND FINANCING ACTIVITIES
Acquisition of rental properties financed through note payable		430,000
Reclassification of escrow deposits for acquisition of rental properties		590,000
Increase in operating lease right of use asset and lease liability	$ 81,974