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Note 1 - Significant Accounting Policies Nature of Operations Dream Homes & Development Corporation is a regional builder and developer of new single and multi-family homes and subdivisions, as well as a market leader in real estate development. Operations include custom homes, Build to Lease, Build for Sale and Sale of Improved Lots to national builders. History Dream Homes & Development Corporation was originally incorporated as The Virtual Learning Company, Inc. (“Virtual Learning”) on January 6, 2009 as a Nevada corporation with 75,000,000 shares of capital stock authorized, of which 70,000,000 shares are common shares ($.001 par value), and 5,000,000 shares are preferred shares ($.001 par value). On March 14, 2017, Virtual Learning changed its name to Dream Homes & Development Corporation (“DHDC”). DHDC maintains a web site at www.dreamhomesltd.com. Principles of Consolidation The consolidated financial statements include the accounts of DHDC and its wholly owned subsidiaries, partnerships and other entities which the Company has a controlling interest and variable interest entities in which the Company is deemed the primary beneficiary (collectively, the “Company”). All intercompany balances and transactions have been eliminated in consolidation. Property and Equipment Property and equipment is stated at cost less accumulated depreciation. Depreciation is provided using the straight-line method over an estimated useful life of five years. Repairs and maintenance costs are expensed as incurred, and renewals and betterments are capitalized. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported and disclosed in the financial statements and the accompanying notes. Actual results could differ materially from these estimates. Fair Value of Financial Instruments Fair value is defined as the price that we would receive to sell an asset or pay to transfer a liability (an exit price) in an orderly transaction between market participants on the measurement date. In determining fair value, GAAP establishes a three-level hierarchy used in measuring fair value, as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 inputs are quoted prices available for identical assets and liabilities in active markets.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 inputs are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets and liabilities in active markets or other inputs that are observable or can be corroborated by observable market data.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 inputs are less observable and reflect our own assumptions.</td></tr> </table> Our financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses and loans payable to related parties. The carrying amount of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, and loans payable to related parties approximates fair value because of their short maturities. Construction Contracts Revenue recognition: The Company recognizes construction contract revenue using the percentage-of-completion method, based primarily on contract cost incurred to date compared to total estimated contract cost. Cost of revenue includes an allocation of general overhead cost. Changes to total estimated contract cost or losses, if any, are recognized in the period in which they are determined. The Company generally provides limited warranties for work performed under its construction contracts with periods typically extending for a limited duration following substantial completion of the Company’s work on a project. The Company classifies construction-related receivables and payables that may be settled in periods exceeding one year from the balance sheet date, if any, as current assets and liabilities consistent with the length of time of its project operating cycle. For example:   <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">  </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Costs and estimated earnings in excess of billings represent the excess of contract costs and profits (or contract revenue) over the amount of contract billings to date and are classified as a current asset. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">  </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Billings in excess of costs and estimated earnings represent the excess of contract billings to date over the amount of contract costs and profits (or contract revenue) recognized to date and are classified as a current liability. </td></tr> </table>   Costs and estimated earnings in excess of billings result when either: 1) costs are incurred related to certain claims and unapproved change orders, or 2) the appropriate contract revenue amount has been recognized in accordance with the percentage-of-completion accounting method, but a portion of the revenue recorded cannot be billed currently due to the billing terms defined in the contract. Claims occur when there is a dispute regarding both a change in the scope of work and the price associated with that change. Unapproved change orders occur when there is a dispute regarding only the price associated with a change in scope of work. For both claims and unapproved change orders, the Company recognizes revenue, but not profit, when it is determined that recovery of incurred cost is probable and the amounts can be reliably estimated. Change in Estimates: The Company’s estimates of contract revenue and cost are highly detailed and many factors change during a contract performance period that result in a change to contract profitability. These factors include, but are not limited to, differing site conditions: availability of skilled contract labor: performance of major material suppliers and subcontractors: on-going subcontractor negotiations and buyout provisions: unusual weather conditions: changes in the timing of scheduled work: change orders: accuracy of the original bid estimate: changes in estimated labor productivity and costs based on experience to date: achievement of incentive-based income targets: and the expected, or actual, resolution terms for claims. The factors that cause changes in estimates vary depending on the maturation of the project within its lifecycle. For example, in the ramp-up phase, these factors typically consist of revisions in anticipated project costs and during the peak and close-out phases, these factors include the impact of change orders and claims as well as additional revisions in remaining anticipated project costs. Generally, if the contract is at an early stage of completion, the current period impact is smaller than if the same change in estimate is made to the contract at a later stage of completion. Management focuses on evaluating the performance of contracts individually and uses the cumulative catch-up method to account for revisions in estimates. Material changes in estimates are disclosed in the notes to the consolidated financial statements. 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Income Taxes The Company accounts for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the provision for income tax in the statements of operations. The Company evaluates the probability of realizing the future benefits of its deferred tax assets and provides a valuation allowance when realization of the assets is not reasonably assured. The Company recognizes in its financial statements the impact of tax positions that meet a “more likely than not” threshold, based on the technical merits of the position. The tax benefits recognized from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. Net Income (Loss) Per Common Share Basic net income (basic net loss) per common share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per common share is computed using the weighted average number of common shares outstanding and potentially dilutive securities outstanding during the period. Recent Accounting Pronouncements In December, 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 requires public companies to annually (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income or loss by the applicable statutory income tax rate). ASU 2023-09 will be effective for the annual reporting periods in fiscal years beginning after December 15, 2024. The Company is currently evaluating ASU 2023-09 and does not expect it to have a material effect on its consolidated financial statements. Certain other accounting pronouncements have been issued by the FASB and other standard setting organizations which are not yet effective and therefore have not yet been adopted by the Company. The impact on the Company’s financial position and results of operations from adoption of these standards is not expected to be material.

Nature of Operations Dream Homes & Development Corporation is a regional builder and developer of new single and multi-family homes and subdivisions, as well as a market leader in real estate development. Operations include custom homes, Build to Lease, Build for Sale and Sale of Improved Lots to national builders. History Dream Homes & Development Corporation was originally incorporated as The Virtual Learning Company, Inc. (“Virtual Learning”) on January 6, 2009 as a Nevada corporation with 75,000,000 shares of capital stock authorized, of which 70,000,000 shares are common shares ($.001 par value), and 5,000,000 shares are preferred shares ($.001 par value). On March 14, 2017, Virtual Learning changed its name to Dream Homes & Development Corporation (“DHDC”). DHDC maintains a web site at www.dreamhomesltd.com.

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Principles of Consolidation The consolidated financial statements include the accounts of DHDC and its wholly owned subsidiaries, partnerships and other entities which the Company has a controlling interest and variable interest entities in which the Company is deemed the primary beneficiary (collectively, the “Company”). All intercompany balances and transactions have been eliminated in consolidation.

Property and Equipment Property and equipment is stated at cost less accumulated depreciation. Depreciation is provided using the straight-line method over an estimated useful life of five years. Repairs and maintenance costs are expensed as incurred, and renewals and betterments are capitalized.

P5Y

Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported and disclosed in the financial statements and the accompanying notes. Actual results could differ materially from these estimates.

Fair Value of Financial Instruments Fair value is defined as the price that we would receive to sell an asset or pay to transfer a liability (an exit price) in an orderly transaction between market participants on the measurement date. In determining fair value, GAAP establishes a three-level hierarchy used in measuring fair value, as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 inputs are quoted prices available for identical assets and liabilities in active markets.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 inputs are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets and liabilities in active markets or other inputs that are observable or can be corroborated by observable market data.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 inputs are less observable and reflect our own assumptions.</td></tr> </table> Our financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses and loans payable to related parties. The carrying amount of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, and loans payable to related parties approximates fair value because of their short maturities.

Construction Contracts Revenue recognition: The Company recognizes construction contract revenue using the percentage-of-completion method, based primarily on contract cost incurred to date compared to total estimated contract cost. Cost of revenue includes an allocation of general overhead cost. Changes to total estimated contract cost or losses, if any, are recognized in the period in which they are determined. The Company generally provides limited warranties for work performed under its construction contracts with periods typically extending for a limited duration following substantial completion of the Company’s work on a project. The Company classifies construction-related receivables and payables that may be settled in periods exceeding one year from the balance sheet date, if any, as current assets and liabilities consistent with the length of time of its project operating cycle. For example:   <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">  </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Costs and estimated earnings in excess of billings represent the excess of contract costs and profits (or contract revenue) over the amount of contract billings to date and are classified as a current asset. </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">  </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Billings in excess of costs and estimated earnings represent the excess of contract billings to date over the amount of contract costs and profits (or contract revenue) recognized to date and are classified as a current liability. </td></tr> </table>   Costs and estimated earnings in excess of billings result when either: 1) costs are incurred related to certain claims and unapproved change orders, or 2) the appropriate contract revenue amount has been recognized in accordance with the percentage-of-completion accounting method, but a portion of the revenue recorded cannot be billed currently due to the billing terms defined in the contract. Claims occur when there is a dispute regarding both a change in the scope of work and the price associated with that change. Unapproved change orders occur when there is a dispute regarding only the price associated with a change in scope of work. For both claims and unapproved change orders, the Company recognizes revenue, but not profit, when it is determined that recovery of incurred cost is probable and the amounts can be reliably estimated. Change in Estimates: The Company’s estimates of contract revenue and cost are highly detailed and many factors change during a contract performance period that result in a change to contract profitability. These factors include, but are not limited to, differing site conditions: availability of skilled contract labor: performance of major material suppliers and subcontractors: on-going subcontractor negotiations and buyout provisions: unusual weather conditions: changes in the timing of scheduled work: change orders: accuracy of the original bid estimate: changes in estimated labor productivity and costs based on experience to date: achievement of incentive-based income targets: and the expected, or actual, resolution terms for claims. The factors that cause changes in estimates vary depending on the maturation of the project within its lifecycle. For example, in the ramp-up phase, these factors typically consist of revisions in anticipated project costs and during the peak and close-out phases, these factors include the impact of change orders and claims as well as additional revisions in remaining anticipated project costs. Generally, if the contract is at an early stage of completion, the current period impact is smaller than if the same change in estimate is made to the contract at a later stage of completion. Management focuses on evaluating the performance of contracts individually and uses the cumulative catch-up method to account for revisions in estimates. Material changes in estimates are disclosed in the notes to the consolidated financial statements.

Concentrations: At December 31, 2025, three customers comprised <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zf9W1TPDQ7gb" title="Concentration risk percentage">45%, <span id="xdx_907_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zPo87kvAE8r3" title="Concentration risk percentage">21% and <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerThreeMember_zrMNPsxCgfsl" title="Concentration risk percentage">14% of accounts receivable. At December 31, 2024, three customers comprised <span id="xdx_90A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zlxbBiht1Iw5" title="Concentration risk percentage">50%, <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zDvwGIwtLCi8" title="Concentration risk percentage">23% and <span id="xdx_90B_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerThreeMember_zwt55fWd3PZj" title="Concentration risk percentage">12% of accounts receivable.

0.45

0.21

0.14

0.50

0.23

0.12

Income Taxes The Company accounts for income taxes using the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the provision for income tax in the statements of operations. The Company evaluates the probability of realizing the future benefits of its deferred tax assets and provides a valuation allowance when realization of the assets is not reasonably assured. The Company recognizes in its financial statements the impact of tax positions that meet a “more likely than not” threshold, based on the technical merits of the position. The tax benefits recognized from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement.

Net Income (Loss) Per Common Share Basic net income (basic net loss) per common share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per common share is computed using the weighted average number of common shares outstanding and potentially dilutive securities outstanding during the period.

Recent Accounting Pronouncements In December, 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 requires public companies to annually (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income or loss by the applicable statutory income tax rate). ASU 2023-09 will be effective for the annual reporting periods in fiscal years beginning after December 15, 2024. The Company is currently evaluating ASU 2023-09 and does not expect it to have a material effect on its consolidated financial statements. Certain other accounting pronouncements have been issued by the FASB and other standard setting organizations which are not yet effective and therefore have not yet been adopted by the Company. The impact on the Company’s financial position and results of operations from adoption of these standards is not expected to be material.

2 - Property and Equipment Property and equipment is summarized as follows: Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231_z9o5OwdVOPq3" style="border-bottom: Black 1pt solid; text-align: center">  December 31, 2025  </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231_zD5biKznH8Ok" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024  </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zDM1U34GMO12" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"> 30,606</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">38,615</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zIbcMmhGY97d" style="vertical-align: bottom; background-color: White"> <td>Vehicles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  29,272</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  29,272</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ModelFurnishingsAndImprovementsMember_zPOyRiBJzVj7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Model furnishings and improvements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">150,586</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">117,086</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ModelFurnishingsAndImprovementsMember_z1NivU2UkbVa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property and Equipment- gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,586</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,086</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_z1SwNTsznQod" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(92,769</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(69,187</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">      </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">     </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentNet_iTI_zyzSO4FeLGOk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Property and Equipment- net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">117,695</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">115,786 </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense for the years ended December 31, 2025 and 2024 was $23,582 and $3,300, respectively.

Property and equipment is summarized as follows: Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231_z9o5OwdVOPq3" style="border-bottom: Black 1pt solid; text-align: center">  December 31, 2025  </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231_zD5biKznH8Ok" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024  </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zDM1U34GMO12" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"> 30,606</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">38,615</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zIbcMmhGY97d" style="vertical-align: bottom; background-color: White"> <td>Vehicles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  29,272</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">  29,272</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ModelFurnishingsAndImprovementsMember_zPOyRiBJzVj7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Model furnishings and improvements</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">150,586</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">117,086</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ModelFurnishingsAndImprovementsMember_z1NivU2UkbVa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property and Equipment- gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,586</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,086</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_z1SwNTsznQod" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(92,769</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(69,187</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">      </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">     </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentNet_iTI_zyzSO4FeLGOk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Property and Equipment- net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">117,695</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">115,786 </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

30606

38615

29272

150586

117086

150586

117086

92769

69187

117695

115786

23582

3300

3- Deposits and Costs Coincident to Acquisition of Land for Development Deposits and costs coincident to acquisition of land for development are summarized as follows: Schedule of Deposits and Costs Coincident to Acquisition of Land for Development <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_zfs0ef2Jzj1h" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20241231_zEkb6laf09nj" style="border-bottom: Black 1pt solid; text-align: center"> December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_ecustom--TotalOtherDeposits_iI_hus-gaap--BusinessAcquisitionAxis__custom--LouisAvenueBayvilleNewJerseySeventeenUnitsMember_z89BNBR1tSz4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Louis Avenue, Bayville, New Jersey-17 units</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">737,419</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">663,551</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--TotalOtherDeposits_iI_hus-gaap--BusinessAcquisitionAxis__custom--MathistownRoadMember_zlJjdtuoU48" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Mathistown Road</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,755</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,350</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--TotalOtherDeposits_iI_hus-gaap--BusinessAcquisitionAxis__custom--OtherMember_zpPgeP8Qld55" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,748</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">628,925</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--TotalOtherDeposits_iI_zyLvvlb8eNJ1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Total other deposits</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">943,922</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,830,018</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DepositsAndCostsCoincidentToAcquisitionOfLandForDevelopment_iI_zTMisF4vvbe3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: justify">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">943,922</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,830,018</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Properties currently owned and either improved or under construction Louis Avenue – Bayville, NJ – 17 townhome units The Company was heard before the Berkeley Township Planning Board on October 3, 2020 and the planning board awarded preliminary approvals for 17 townhome units. The Company acquired this property on August 4, 2021. The Company received Final approvals on August 8, 2022. The company is scheduled to install base paving in the early part of the 3rd quarter of 2026. As of this date the Company is pursuing various options for the development of this property, including Build to Lease, sale of the approved parcel to another builder/developer, or sale of the improved parcel to a national builder. As of this date, the Company is completing resolution compliance and intends to post performance bonds, escrows and fees and begin clearing in Q1 2026. If the improved property has not been sold by the time site work has been completed, the Company will proceed to build the townhouse units and either sell or lease them. Subsequent Event 6: In February of 2026, all bonds, escrows and fees have been posted with the township and application was made for a clearing permit. It is anticipated that clearing will begin in April of 2026. Properties under Contract to Purchase and in Development Southern Ocean 1: The Company signed a contract in mid-2024 to obtain approvals, acquire and improve a 96 unit townhome property (of which 80 units are market rate and 16 are Affordable Housing) in southern Ocean County. This property has been pre-sold on an “as-improved” basis to a national builder. At this time, full submissions have been made to the Township, County, and local Municipal utilities authorities. A CAFRA permit has been submitted to the DEP and a full traffic study has been completed. The application was deemed complete for public hearing. The Company received Little Egg Harbor Preliminary Approval for 80 market rate townhomes and 16 affordable condominiums at the November 7, 2025 planning board meeting. The acquisition of the property should occur in Q4 2026, with site improvements to begin shortly thereafter. The sale of improved building pads should begin in late 2026 / early 2027. Subsequent Event 4: The CAFRA permit for this property was approved on 2/11/26. It is anticipated that application for final approvals will be made in early April, 2026. Southern Ocean 2: The Company has signed a letter of intent and contract to obtain approvals, acquire and improve a 98-unit townhome property (of which 82 units are Market Rate units and 16 are Affordable Housing units) in Southern Ocean County. This property has been pre-sold on an “as-improved” basis to a national builder. The initial closing to acquire the property should occur in late 2026 or early 2027, with site improvements to begin shortly thereafter. The sale of improved building pads should begin in late 2027. Gloucester County 1: The Company has signed a letter of intent and contract to obtain approvals, acquire and improve a 130-unit property in Gloucester County. This property will be developed as a manufactured home community, similar to the Freedom Estates development. The Company has engaged civil, traffic, environmental, and planning engineers and professionals for feasibility studies, and intends to apply for a use variance in Q2 2026. Summary These new developments which the Company owns or is in contract to purchase represent significant future earnings in new construction or forward contracts for improved building pads that have been pre-sold. This work will occur over the next 3-4 years and will occur in addition to the custom homes & elevation/renovation division of the business. Management is very positive about these new developments.

Deposits and costs coincident to acquisition of land for development are summarized as follows: Schedule of Deposits and Costs Coincident to Acquisition of Land for Development <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_zfs0ef2Jzj1h" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20241231_zEkb6laf09nj" style="border-bottom: Black 1pt solid; text-align: center"> December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_ecustom--TotalOtherDeposits_iI_hus-gaap--BusinessAcquisitionAxis__custom--LouisAvenueBayvilleNewJerseySeventeenUnitsMember_z89BNBR1tSz4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Louis Avenue, Bayville, New Jersey-17 units</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">737,419</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">663,551</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--TotalOtherDeposits_iI_hus-gaap--BusinessAcquisitionAxis__custom--MathistownRoadMember_zlJjdtuoU48" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Mathistown Road</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,755</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,350</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--TotalOtherDeposits_iI_hus-gaap--BusinessAcquisitionAxis__custom--OtherMember_zpPgeP8Qld55" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">7,748</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">628,925</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--TotalOtherDeposits_iI_zyLvvlb8eNJ1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Total other deposits</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">943,922</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,830,018</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DepositsAndCostsCoincidentToAcquisitionOfLandForDevelopment_iI_zTMisF4vvbe3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: justify">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">943,922</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,830,018</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

737419 663551 198755 29350 7748 628925 943922 2830018 943922 2830018

4- Inventories Inventories are summarized as follows: Schedule of Inventories <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zd3wgjM7KFWa" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" id="xdx_490_20241231_zlMgVvXRYU2c" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--InventoryNet_iI_hus-gaap--PublicUtilitiesInventoryAxis__custom--BerkeleyTerraceMember_zFZJW9X0OcGk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%; text-align: left">Berkeley Terrace</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">285,052</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,664,839</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryNet_iI_hus-gaap--PublicUtilitiesInventoryAxis__custom--LaceyPinesMember_zi1Zr2krWQE6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Lacey Pines</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,512,460</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,411,163</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--InventoryNet_iI_hus-gaap--PublicUtilitiesInventoryAxis__custom--FreedomEstatesFormerlyAutumnRunMember_zA2NJEWMxqPa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Freedom Estates (formerly Autumn Run)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,859,494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--InventoryNet_iI_hus-gaap--PublicUtilitiesInventoryAxis__custom--OthersMember_zobYbmvqB8Md" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">254,675</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">289,974</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--InventoryNet_iI_zmirZEi1Cdf7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,911,681</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,365,976</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryNet_iI_z60YaKVCw39b" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Inventories</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,911,681</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,365,976</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Berkeley Terrace – Bayville, NJ – 70 approved townhome units The Company has been in title to this property since 2021 and finalized an infrastructure and construction finance facility which closed on 3/31/23. This facility included refinancing the land debt, securing funding for a large portion of the site construction, as well as funding the first building of <span id="xdx_903_eus-gaap--NumberOfBusinessesAcquired_uNumber_c20230331__20230331__us-gaap--BusinessAcquisitionAxis__custom--TownhouseLotsInBayvilleNJMember_zdnrRc1eTpK4" title="Number of properties acquired">10 townhomes. The amount of the facility is $4,670,000. The Company began infrastructure work on the property in June of 2023, with land clearing completed and the site stabilized for soils erosion control. Sanitary sewer, water and drainage has been installed on the entire property. All building pads have been compacted and completed. Base paving has been completed and the entire site has been fully improved. The Company has entered into an agreement with a national builder to deliver improved building sites for this project. It is in the Company’s opinion that the financial advantages inherent in the sale of a portion of the improved lots in this development outweigh the advantages of building and selling or leasing the entire development. The Company sold two 10-unit building pad sites in 2024 to a national builder. Vertical construction of Building 8 began in December of 2023, and Building 1 began in July of 2024. As of September 30, 2024, 20 improved building pads had closed title to the national builder. Building Pad 6, comprised of 8 improved building pads, was sold and closed title on January 24, 2025. At that time all underlying debt for this property was retired. 42 improved building pads are scheduled to close in the next 12 months. Building Pad 1, comprised of 12 improved building pads, was sold and closed title on April 24, 2025. On July 3, 2025, the Company sold 12 improved building pads in the Berkeley Terrace development to a national builder. On October 3, 2025, the Company sold 10 improved building pads in the Berkeley Terrace development to a national builder. Subsequent event 1: <span id="xdx_903_esrt--RealEstateOtherDisclosures_c20260101__20260331__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--BusinessAcquisitionAxis__custom--TownhouseLotsInBayvilleNJMember_zs5iv7ejkfL7" title="Property, description">The remaining 8 buildable lots were sold during the first quarter of 2026. Lacey Township, New Jersey, “Lacey Pines” Dream Homes currently owns a parcel approved for <span id="xdx_90E_eus-gaap--NumberOfBusinessesAcquired_uNumber_c20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--NewTownhomesLaceyTownshipNJMember_zLHbvqyIOZhj" title="Number of properties acquired">68 new townhomes in Ocean County NJ, of which 54 are market rate units and 14 are affordable housing units. The Company acquired this property on June 29, 2021 and is currently in title. This property has received final approvals, Department of Transportation approval, CAFRA approval, MUA, County, Fire and other outside agency approvals. Preliminary approval was granted in 2021 and final approval in 2023. The Company has secured permanent funding to install infrastructure and vertical construction for this project in October of 2023 and retired the previous debt. Site bonds, escrows and fees have been posted for the property, with clearing having started in the 4th quarter of 2023. The site improvements and infrastructure work for this development began in March of 2024 and were substantially completed in the 3rd quarter of 2024. As of 12/31/24, the property has been cleared, top soil removed, earth balance completed, sanitary sewer installed, water mains and laterals installed, on and off-site curb installed and base paving completed. The Company has entered into an agreement with a national builder to deliver improved building sites for this project. It is in the Company’s opinion that the financial advantages inherent in the sale of a portion of the improved lots in this development outweigh the advantages of building and selling or leasing the entire development. Building Pad 1, comprised of 6 improved building pads, was sold and closed title on January 24, 2025. On July 11, 2025, the Company sold 7 improved building pads in the Lacey Pines development to a national builder.. On October 3, 2025, the Company sold 8 improved building pads in the Lacey Pines development to a national builder. 4 were market rate and 4 were affordable homes. As of December 31, 2025, 25 improved building pads remained and are scheduled to close in the next 12 months. Subsequent Event 5: <span id="xdx_90D_esrt--RealEstateOtherDisclosures_c20260101__20260331__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--BusinessAcquisitionAxis__custom--NewTownhomesLaceyTownshipNJMember_zs1isIcPCw8d" title="Property, description">During Q1 2026, 18 improved building pads were sold, leaving 11 remaining to be sold. Freedom Estates (formerly Autumn Run) – Gloucester County – 62 age-restricted manufactured homes This property has been approved completely for <span id="xdx_905_eus-gaap--NumberOfBusinessesAcquired_uNumber_c20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--AgeRestrictedManufacturedHomesFreedomEstatesGloucesterCountyMember_zZ97m0lyMN72" title="Number of properties acquired">62 units of age-restricted manufactured housing and is in the improvement stage. The application for a use variance was heard on May 24, 2021 and the variance was approved. The Company applied for preliminary and final site plan approval and was heard at the April 2023 planning board meeting. Preliminary approval was granted, and the Company submitted for finals in the 4th quarter of 2023. The Company has since received final approvals. On August 14, 2025, the Company closed on a funding facility with Asset Based Lending for this property. The total facility is in the amount of $<span id="xdx_902_ecustom--FundingFacilityAmount_c20250814__20250814__us-gaap--BusinessAcquisitionAxis__custom--AgeRestrictedManufacturedHomesFreedomEstatesGloucesterCountyMember_zLlZgDnqllP8" title="Funding facility amount">13,600,000 and includes a refinance of the existing land debt, a percentage of the infrastructure/site development costs and a vertical construction facility for the entire development. As a result of this funding, the existing $<span id="xdx_905_eus-gaap--ExtinguishmentOfDebtAmount_c20250814__20250814__us-gaap--BusinessAcquisitionAxis__custom--AgeRestrictedManufacturedHomesFreedomEstatesGloucesterCountyMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LynxAssetServicesLLCMember_zsttWQHNWaFk" title="Mortgage loan retired">750,000 mortgage with Lynx Assets has been retired. Clearing operations began on the property in November of 2025 and were substantially completed in Q4 2025. A bond estimate was requested in October 2025, and upon receipt, bonds, escrow and inspection and fees will be posted with the Township. Site work began in the 4th quarter of 2026. The company is scheduled to install base paving and finish the first model homes in Q2 2026. The first homes are projected to be delivered to retail buyers in Q3 & Q4 2026. All homes are projected to be sold by mid-2027 It is the Company’s intention to develop this property, sell the individual manufactured homes and continue to own and operate the development as a land lease property. Income from land leases is projected to begin in late Q3 2026 and be ongoing from that time. Subsequent Event 3: <span id="xdx_90A_esrt--RealEstateOtherDisclosures_c20260101__20260331__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--BusinessAcquisitionAxis__custom--AgeRestrictedManufacturedHomesFreedomEstatesGloucesterCountyMember_znMP4nTo8lJ6" title="Property, description">The earth balance portion of site work began in Q1 2026 and was substantially completed in April 2026.

Schedule of Inventories <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20251231_zd3wgjM7KFWa" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" id="xdx_490_20241231_zlMgVvXRYU2c" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--InventoryNet_iI_hus-gaap--PublicUtilitiesInventoryAxis__custom--BerkeleyTerraceMember_zFZJW9X0OcGk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%; text-align: left">Berkeley Terrace</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">285,052</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,664,839</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryNet_iI_hus-gaap--PublicUtilitiesInventoryAxis__custom--LaceyPinesMember_zi1Zr2krWQE6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Lacey Pines</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,512,460</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,411,163</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--InventoryNet_iI_hus-gaap--PublicUtilitiesInventoryAxis__custom--FreedomEstatesFormerlyAutumnRunMember_zA2NJEWMxqPa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Freedom Estates (formerly Autumn Run)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,859,494</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--InventoryNet_iI_hus-gaap--PublicUtilitiesInventoryAxis__custom--OthersMember_zobYbmvqB8Md" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">254,675</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">289,974</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--InventoryNet_iI_zmirZEi1Cdf7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,911,681</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,365,976</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryNet_iI_z60YaKVCw39b" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Inventories</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,911,681</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,365,976</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

285052

2664839

2512460

4411163

1859494

254675

289974

4911681

7365976

4911681

7365976

4670000 As of September 30, 2024, 20 improved building pads had closed title to the national builder. Building Pad 6, comprised of 8 improved building pads, was sold and closed title on January 24, 2025. At that time all underlying debt for this property was retired. 42 improved building pads are scheduled to close in the next 12 months. Building Pad 1, comprised of 12 improved building pads, was sold and closed title on April 24, 2025. On July 3, 2025, the Company sold 12 improved building pads in the Berkeley Terrace development to a national builder. On October 3, 2025, the Company sold 10 improved building pads in the Berkeley Terrace development to a national builder. The remaining 8 buildable lots were sold during the first quarter of 2026.

Building Pad 1, comprised of 6 improved building pads, was sold and closed title on January 24, 2025. On July 11, 2025, the Company sold 7 improved building pads in the Lacey Pines development to a national builder.. On October 3, 2025, the Company sold 8 improved building pads in the Lacey Pines development to a national builder. 4 were market rate and 4 were affordable homes. As of December 31, 2025, 25 improved building pads remained and are scheduled to close in the next 12 months. During Q1 2026, 18 improved building pads were sold, leaving 11 remaining to be sold.

13600000

750000

The earth balance portion of site work began in Q1 2026 and was substantially completed in April 2026.

5. Mortgages on Properties Held for Development: Schedule Mortgages on Properties Held for Development Schedule of Mortgages on Properties Held for Development <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zodnSxnuUKee" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zt67jWnul1oa" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40B_eus-gaap--LoansPayableToBank_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ABLRPCResidentialCreditAcquisitionLLCMember_zUt8Dt9l4kw5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%; text-align: justify">ABL RPC Residential Credit Acquisition, LLC</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,019,192</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LoansPayableToBank_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LynxAssetServicesLLCMember_zTAcQWSzRfnl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Lynx Asset Services, LLC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">750,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LoansPayableToBank_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AnchorLoansLPMember_zdvm4DiPgkig" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Anchor Loans, LP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">736,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,555,422</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: justify">Note: See Subsequent Event 2 below. Retired.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LoansPayableToBank_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ACDevelopmentLLCMember_zzc1nDimn6b7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">AC Development, LLC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">326,479</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LoansPayableToBank_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AVBDevelopmentMember_zIJUqNi1W5Pj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">AVB Development</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">323,537</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">323,537</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LoansPayableToBank_iI_zohvfNCVGeGj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Total mortgages payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,078,841</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,955,438</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LoansPayableToBankCurrent_iI_zCoRwyDPluJ7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Less current portion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,012,538</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iNI_di_zlugJZnmzs79" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less unamortized discount</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">243,436</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LongTermLoansFromBank_iI_z5Uf5UiPyCRj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Long-term portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,835,405</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,942,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> On August 14, 2025, the Company closed on a funding facility with Asset Based Lending for the Autumn Run manufactured home development. The total facility is in the amount of $13,600,000 and includes a refinance of the existing land debt, a percentage of the infrastructure/site development costs and a vertical construction facility for the entire development. As a result of this funding, the existing $<span id="xdx_90D_eus-gaap--ExtinguishmentOfDebtAmount_c20250814__20250814__us-gaap--BusinessAcquisitionAxis__custom--AutumnRunClaytonNewJerseySixtyTwoUnitsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LynxAssetServicesLLCMember_zobKYk02XX88" title="Mortgage loan retired">750,000 mortgage with Lynx Assets has been retired. The new line carries and interest rate of 10.50% per annum and term of 2 years. At September 30, 2025, $1,229,100 was advanced under this facility. The following summarizes the use of proceeds: Schedule of Use of Proceeds <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20250814__20250814_zex8q3gf6Rl6" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ProceedsFromLinesOfCredit_zkn2vZqpgqK4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%; text-align: justify">Proceeds</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,229,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--LineOfCreditFacilitySettlementCharges_iN_di_z7sy2uZyXOHc" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Settlement charges</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(266,030</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--LineOfCreditFacilityPeriodicPaymentInterest_iN_di_zdedXlPKy7O" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Interest reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(190,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--LineOfCreditFacilityPeriodicPaymentPrincipal_iN_di_zgZbqMqjphdj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Loan payoff</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(762,437</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--ProceedsFromLoans_iT_zGN300SeJ6a4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Cash received</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,633</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Schedule Mortgages on Properties Held for Development Schedule of Mortgages on Properties Held for Development <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 95%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zodnSxnuUKee" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zt67jWnul1oa" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40B_eus-gaap--LoansPayableToBank_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ABLRPCResidentialCreditAcquisitionLLCMember_zUt8Dt9l4kw5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 60%; text-align: justify">ABL RPC Residential Credit Acquisition, LLC</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,019,192</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LoansPayableToBank_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LynxAssetServicesLLCMember_zTAcQWSzRfnl" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Lynx Asset Services, LLC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">750,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LoansPayableToBank_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AnchorLoansLPMember_zdvm4DiPgkig" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Anchor Loans, LP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">736,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,555,422</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: justify">Note: See Subsequent Event 2 below. Retired.</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--LoansPayableToBank_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ACDevelopmentLLCMember_zzc1nDimn6b7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">AC Development, LLC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">326,479</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LoansPayableToBank_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AVBDevelopmentMember_zIJUqNi1W5Pj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">AVB Development</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">323,537</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">323,537</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LoansPayableToBank_iI_zohvfNCVGeGj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Total mortgages payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,078,841</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,955,438</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LoansPayableToBankCurrent_iI_zCoRwyDPluJ7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Less current portion</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,012,538</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iNI_di_zlugJZnmzs79" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less unamortized discount</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">243,436</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LongTermLoansFromBank_iI_z5Uf5UiPyCRj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Long-term portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,835,405</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,942,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1019192

750000

736122

2555422

326479

323537

2078841

3955438

1012538

-243436

1835405

2942900

13600000

750000

0.1050

P2Y

1229100

The following summarizes the use of proceeds: Schedule of Use of Proceeds <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20250814__20250814_zex8q3gf6Rl6" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ProceedsFromLinesOfCredit_zkn2vZqpgqK4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 80%; text-align: justify">Proceeds</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,229,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--LineOfCreditFacilitySettlementCharges_iN_di_z7sy2uZyXOHc" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Settlement charges</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(266,030</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--LineOfCreditFacilityPeriodicPaymentInterest_iN_di_zdedXlPKy7O" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Interest reserve</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(190,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--LineOfCreditFacilityPeriodicPaymentPrincipal_iN_di_zgZbqMqjphdj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Loan payoff</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(762,437</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--ProceedsFromLoans_iT_zGN300SeJ6a4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Cash received</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,633</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1229100

266030

190000

762437

10633

6-Loans Payable to Related Parties/Others  Loans payable to related parties are summarized as follows:  Schedule of Loans Payable to Related Parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Loan payable-Dream Homes, LTD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_ecustom--LoansPayableToRelatedParties_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DreamHomesLtdMember__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zFEE8QR1oLSb" style="width: 16%; text-align: right" title="Total, Loans payable to related parties">15,164</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--LoansPayableToRelatedParties_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DreamHomesLtdMember__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zh3VUjN17RRb" style="width: 16%; text-align: right" title="Total, Loans payable to related parties">4,706</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Loans payable to GPIL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--LoansPayableToRelatedParties_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GPILMember__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zC7suDZg2aUa" style="text-align: right" title="Total, Loans payable to related parties">910,397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--LoansPayableToRelatedParties_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GPILMember__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zu69X010SJn1" style="text-align: right" title="Total, Loans payable to related parties">657,310</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other related party loans</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--LoansPayableToRelatedParties_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherRelatedPartyLoansMember__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zIGdT9MSeEQb" style="border-bottom: Black 1pt solid; text-align: right" title="Total, Loans payable to related parties">1,385</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--LoansPayableToRelatedParties_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherRelatedPartyLoansMember__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zaGwh5e0RN62" style="border-bottom: Black 1pt solid; text-align: right" title="Total, Loans payable to related parties">4,975</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_ecustom--LoansPayableToRelatedParties_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zhxnazw6EkQe" style="border-bottom: Black 2.5pt double; text-align: right" title="Total, Loans payable to related parties">926,946</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--LoansPayableToRelatedParties_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zKHqif7fyVEl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total, Loans payable to related parties">666,991</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Advances from the loans bear interest at a rate of 12%, with interest being payable on demand. Notes payable - others is summarized as follows: Schedule of Notes Payable - Others <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Note payable-Chipman Trust</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OtherLoansPayableCurrent_iI_c20251231__dei--LegalEntityAxis__custom--ChipmanTrustMember_zJ9PHm0LXNBa" style="width: 16%; text-align: right" title="Total note payable other">39,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--OtherLoansPayableCurrent_iI_c20241231__dei--LegalEntityAxis__custom--ChipmanTrustMember_z3sCj4PO1zxk" style="width: 16%; text-align: right" title="Total note payable other">47,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherLoansPayableCurrent_iI_di_c20251231__dei--LegalEntityAxis__custom--OthersMember_zPf4B5dCEBji" style="border-bottom: Black 1pt solid; text-align: right" title="Total note payable other">(2,893</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OtherLoansPayableCurrent_iI_di_c20241231__dei--LegalEntityAxis__custom--OthersMember_zMTdZD0dWJR1" style="border-bottom: Black 1pt solid; text-align: right" title="Total note payable other">(2,893</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--OtherLoansPayableCurrent_iI_c20251231_zSjDKwkb3Qdl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total note payable other">36,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--OtherLoansPayableCurrent_iI_c20241231_zEi9RXY17HQe" style="border-bottom: Black 2.5pt double; text-align: right" title="Total note payable other">44,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The above notes bear interest ranging from <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--ShortTermDebtTypeAxis__us-gaap--NotesPayableOtherPayablesMember__srt--RangeAxis__srt--MinimumMember_zXt6s0Y4BK42" title="Interest rate">12% to <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--ShortTermDebtTypeAxis__us-gaap--NotesPayableOtherPayablesMember__srt--RangeAxis__srt--MaximumMember_z3cb20tlh4n3" title="Interest rate">15% per annum and are payable on demand. All notes are secured by real estate and/or personal and corporate obligations.

Loans payable to related parties are summarized as follows:  Schedule of Loans Payable to Related Parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Loan payable-Dream Homes, LTD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_ecustom--LoansPayableToRelatedParties_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DreamHomesLtdMember__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zFEE8QR1oLSb" style="width: 16%; text-align: right" title="Total, Loans payable to related parties">15,164</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--LoansPayableToRelatedParties_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DreamHomesLtdMember__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zh3VUjN17RRb" style="width: 16%; text-align: right" title="Total, Loans payable to related parties">4,706</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Loans payable to GPIL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--LoansPayableToRelatedParties_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GPILMember__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zC7suDZg2aUa" style="text-align: right" title="Total, Loans payable to related parties">910,397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--LoansPayableToRelatedParties_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GPILMember__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zu69X010SJn1" style="text-align: right" title="Total, Loans payable to related parties">657,310</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other related party loans</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--LoansPayableToRelatedParties_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherRelatedPartyLoansMember__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zIGdT9MSeEQb" style="border-bottom: Black 1pt solid; text-align: right" title="Total, Loans payable to related parties">1,385</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--LoansPayableToRelatedParties_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OtherRelatedPartyLoansMember__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zaGwh5e0RN62" style="border-bottom: Black 1pt solid; text-align: right" title="Total, Loans payable to related parties">4,975</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_ecustom--LoansPayableToRelatedParties_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zhxnazw6EkQe" style="border-bottom: Black 2.5pt double; text-align: right" title="Total, Loans payable to related parties">926,946</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--LoansPayableToRelatedParties_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zKHqif7fyVEl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total, Loans payable to related parties">666,991</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

15164 4706 910397 657310 1385 4975 926946 666991

0.12

Notes payable - others is summarized as follows: Schedule of Notes Payable - Others <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Note payable-Chipman Trust</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OtherLoansPayableCurrent_iI_c20251231__dei--LegalEntityAxis__custom--ChipmanTrustMember_zJ9PHm0LXNBa" style="width: 16%; text-align: right" title="Total note payable other">39,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--OtherLoansPayableCurrent_iI_c20241231__dei--LegalEntityAxis__custom--ChipmanTrustMember_z3sCj4PO1zxk" style="width: 16%; text-align: right" title="Total note payable other">47,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--OtherLoansPayableCurrent_iI_di_c20251231__dei--LegalEntityAxis__custom--OthersMember_zPf4B5dCEBji" style="border-bottom: Black 1pt solid; text-align: right" title="Total note payable other">(2,893</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OtherLoansPayableCurrent_iI_di_c20241231__dei--LegalEntityAxis__custom--OthersMember_zMTdZD0dWJR1" style="border-bottom: Black 1pt solid; text-align: right" title="Total note payable other">(2,893</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--OtherLoansPayableCurrent_iI_c20251231_zSjDKwkb3Qdl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total note payable other">36,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--OtherLoansPayableCurrent_iI_c20241231_zEi9RXY17HQe" style="border-bottom: Black 2.5pt double; text-align: right" title="Total note payable other">44,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

39500

47500

2893

36607

44607

0.12

0.15

7 - Common Stock Issuances In January 2025, the Company issued 1,150,000 restricted shares for services, valued at $25,300. In January 2024,, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20240131__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GeneralPropertyInvestmentsLLCMember_zqMWEg4fB036" title="Number of shares issued">7,000,000 restricted shares for the forgiveness of loans to General Property Investments LLC., a related party, for $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240101__20240131__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GeneralPropertyInvestmentsLLCMember_zZuIJHg2gCT5" title="Number of shares issued, value">105,000 in forgiveness of debt.

1150000

25300

7000000

105000

8 – Income Taxes As a result of the Tax Cuts and Jobs Act (Tax Legislation) enacted on December 22, 2017, the United States corporate income tax rate is 21% effective January 1, 2018. The sources of the differences follows: Schedule of States Federal Income Tax rate Income Loss Before Income Taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231_zyPVoqIwYU5d" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20241231_zrevQZ03X0S3" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzCFb_z2KyauTL8e2c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Expected tax at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFN0YXRlcyBGZWRlcmFsIEluY29tZSBUYXggcmF0ZSBJbmNvbWUgTG9zcyBCZWZvcmUgSW5jb21lIFRheGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20251231_zNd9Y4H1JEQa" title="Expected tax rate">21%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">109,312</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">255,112</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBzCFb_z2f2bbrbf933" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State income taxes, net of federal income tax benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,266</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_maITEBzCFb_zzDcG90O5g54" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-deductible stock-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_maITEBzCFb_zQLiUneqHqU9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-taxable loan forgiveness income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzCFb_zueT0CbVdBLe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance/NOL carryforward</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21,468</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(12,649</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzCFb_zwQIpQg88xDj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Provision for (benefit from) income taxes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">87,844</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">237,197</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Construction Contracts As of December 31, 2025, the Company was committed under construction /development contracts outstanding with homeowners and wholesale commercial buyers with contract prices totaling $22,210,000, which are being fulfilled in the ordinary course of business. Construction contracts outstanding with homeowners constitute less than 5% of the dollar value of the total contracts outstanding and are not expected to take over one year to complete from commencement of construction. Contracts with wholesale commercial buyers for other construction projects are expected to take over one year to complete from commencement of construction. Approximately 95% of the total outstanding contracts will be completed from the current date through early 2028. The Company has no significant commitments with material suppliers or subcontractors that involve any sums of substance or of long-term duration at the date of issuance of these financial statements. Employment Agreements The Company currently has no outstanding employment agreements. Lease Agreements The Company has occupied office space located in Forked River, New Jersey. Commencing April 2017, the Company originally paid monthly rent of $2,000 for this office space. In May of 2020, this amount was subsequently increased to $2,500 per month. As of September of 2023, the monthly rental amount has increased to $3,000 per month. Line of Credit On September 15, 2016, DHDC established a $<span id="xdx_902_eus-gaap--LineOfCredit_iI_c20160915__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NonbankLenderMember__dei--LegalEntityAxis__custom--GeneralDevelopmentCorpMember_zqhmFVlyFJ38" title="Line of credit">500,000 line of credit with General Development Corp., a non-bank lender. On September 15, 2021, DHDC increased the existing line of credit from $<span id="xdx_908_eus-gaap--LineOfCredit_iI_c20210914__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NonbankLenderMember__dei--LegalEntityAxis__custom--GeneralDevelopmentCorpMember_zUB7Cz1JQz91" title="Line of credit">500,000 to $<span id="xdx_903_eus-gaap--LineOfCredit_iI_c20210915__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NonbankLenderMember__dei--LegalEntityAxis__custom--GeneralDevelopmentCorpMember_zOYlC9YsOEMl" title="Line of credit">1,000,000. Advances under the line bear interest at a rate of <span id="xdx_908_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_uPure_c20160915__20160915__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NonbankLenderMember__dei--LegalEntityAxis__custom--GeneralDevelopmentCorpMember_zUOgLdEdZQk8" title="Line of credit interest rate">12%, with interest being payable on demand. The outstanding principal is due and payable in 60 months. The line is secured by the guarantee of the Company as well as the personal guarantee of the Company’s Chief Executive Officer. The agreement to fund automatically renews on a yearly basis as long as interest payments are current or as agreed. To date, the Company has received several advances under the line of credit. As of December 31, 2025 and December 31, 2024, the outstanding principal balance was $841,960 and $921,960, respectively.

0.21

The sources of the differences follows: Schedule of States Federal Income Tax rate Income Loss Before Income Taxes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231_zyPVoqIwYU5d" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31, 2025</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20241231_zrevQZ03X0S3" style="border-bottom: Black 1pt solid; text-align: center">Year ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzCFb_z2KyauTL8e2c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Expected tax at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFN0YXRlcyBGZWRlcmFsIEluY29tZSBUYXggcmF0ZSBJbmNvbWUgTG9zcyBCZWZvcmUgSW5jb21lIFRheGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20251231_zNd9Y4H1JEQa" title="Expected tax rate">21%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">109,312</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">255,112</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBzCFb_z2f2bbrbf933" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State income taxes, net of federal income tax benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,266</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_maITEBzCFb_zzDcG90O5g54" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-deductible stock-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_maITEBzCFb_zQLiUneqHqU9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-taxable loan forgiveness income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzCFb_zueT0CbVdBLe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Change in valuation allowance/NOL carryforward</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21,468</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(12,649</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzCFb_zwQIpQg88xDj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Provision for (benefit from) income taxes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">87,844</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">237,197</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

0.21

109312

255112

-5266

-21468

-12649

87844

237197

22210000

2000

2500

3000

500000

1000000

0.12

841960

921960

9 - Related Party Transactions Dream Homes Ltd. allocated payroll Beginning in 2024, payroll services and operations are being provided by a subsidiary of the Company. For the three months ended December 31, 2024, the Company’s estimated share of gross payroll and payroll taxes was $111,574.

111574

10 - Stock Warrants The Company has no outstanding warrants.

11 - Subsequent Events The Company has evaluated subsequent events through the date the financial statements are scheduled to be filed and they are as follows. Subsequent Event 1: <span id="xdx_90E_esrt--RealEstateOtherDisclosures_c20260101__20260331__us-gaap--BusinessAcquisitionAxis__custom--BerkeleyTerraceDevelopmentMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zA9ptMEYdZZ1" title="Property, description">The remaining 8 buildable lots at Berkeley Terrace were sold during the first quarter of 2026. Subsequent Event 2: Lacey Pines LLC retired the balance of the outstanding mortgage to Anchor Loans, in the amount of $492,677, on March 26, 2026. Subsequent Event 3: The earth balance portion of site work began in Q1 2026 and was substantially completed in April 2026. Subsequent Event 4: The CAFRA permit for the Southern Ocean 1 development was approved on 2/11/26. It is anticipated that application for final approvals will be made in early April, 2026. Subsequent Event 5: During Q1 2026, 18 improved building pads were sold, leaving 11 remaining to be sold. Subsequent 6: In February of 2026, all bonds, escrows and fees were posted with the township and application was made for a clearing permit.

The remaining 8 buildable lots at Berkeley Terrace were sold during the first quarter of 2026.

492677

During Q1 2026, 18 improved building pads were sold, leaving 11 remaining to be sold. true