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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net (loss) income $ (54,660) $ 145,858
Adjustments to reconcile net (loss) income to net cash provided by operating activities:    
Depreciation and amortization expense 73,835 88,508
Amortization of debt discount 6,418 6,418
Stock-based compensation 56,605
Stock option (recovery) expense (93,105) 56,606
Loss on property portfolio business development costs 199,650
Bad debt recovery (33,016)
Lease costs (165) 165
(Income) loss from interest rate swap (26,855) 88,390
Change in operating assets and liabilities:    
Accounts receivable 390,794 121,966
Deferred rent receivable (218,058) (123,146)
Lease incentive receivable 6,880 6,880
Prepaid expenses and other assets (90,376) 40,313
Accounts payable 13,447 (10,983)
Accrued expenses 415,363 (86,037)
Contract liabilities 950,197 (4,306)
Security deposits payable 33,333
NET CASH PROVIDED BY OPERATING ACTIVITIES 1,630,287 330,632
CASH FLOWS FROM INVESTING ACTIVITIES:    
Purchases of rental properties and improvements (450,000)
Decrease (increase) in capitalized project costs 9,598 (106,050)
Investment in cost-method investees (84,110)
Decrease (increase) in escrow deposits 32,900 (8,681)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES 42,498 (648,841)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Net proceeds from notes payable 300,000
Repayment of notes payable (9,794) (7,853)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES (9,794) 292,147
NET INCREASE (DECREASE) IN CASH 1,662,991 (26,062)
CASH, beginning of period 837,767 1,019,980
CASH, end of period 2,500,758 993,918
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION    
Interest paid 184,426 172,439
NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Reclassification of capitalized project costs to prepaid expenses and other assets 142,312
Common stock issued for future services $ 437,000