Consolidated Balance Sheets - USD ($)	Mar. 31, 2026	Dec. 31, 2025
ASSETS
Cash	$ 2,500,758	$ 837,767
Accounts receivable	95,096	452,874
Deferred rent	1,302,471	1,084,413
Lease incentive receivable	387,615	394,495
Rental properties, net	10,417,648	10,490,786
Prepaid expenses and other assets	663,212	192,441
Escrow deposits	106,269	294,169
Capitalized project costs		54,248
Property and equipment, net	5,098	5,795
Operating lease right of use asset, net	28,762	39,106
Investment in cost-method investees	84,110	84,110
Security deposits	2,272	2,272
Total Assets	15,593,311	13,932,476
LIABILITIES:
Convertible debenture	2,000,000	2,000,000
Notes payable, net	7,536,751	7,540,127
Accounts payable	143,688	130,241
Accrued expenses	851,053	435,690
Lease liability	29,202	39,711
Contract liabilities	1,252,479	302,282
Derivative liability - interest rate swap, at fair value	50,473	77,328
Security deposits payable	372,804	339,471
Total Liabilities	12,236,450	10,864,850
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 March 31, 2026 and December 31, 2025 ($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; 13,351,516 and 12,201,516 shares issued on March 31, 2025 and December 31, 2025, respectively, and 13,180,829 and 12,030,829 shares outstanding on March 31, 20256 and December 31, 2025, respectively	13,352	12,202
Additional paid-in capital	21,939,974	21,597,229
Treasury stock, at cost (170,687 and 170,687 shares on March 31, 2026 and December 31, 2025, respectively)	(49,868)	(49,868)
Accumulated deficit	(18,548,597)	(18,493,937)
Total Stockholders’ Equity	3,356,861	3,067,626
Total Liabilities and Stockholders’ Equity	$ 15,593,311	$ 13,932,476