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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Jun. 30, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]  
List of Investments The below list of investments would have been accounted for under the equity method if the fair value method had not been elected and have been included in investments in the consolidated balance sheets as of June 30, 2023 and 2022:

Investee
Legal Form
Asset Type
  
% Ownership
    
Fair Value as of
June 30, 2023
  
5210 Fountaingate, LP
Limited Partnership
LP Interest
    
9.92
%
     $ 6,820  
Capitol Hill Partners, LLC
Limited Liability Company
LP Interest
    
23.33
%
       1,107,795  
Citrus Park Hotel Holdings, LLC
Limited Liability Company
LP Interest
    
35.27
%
       4,100,000  
Lakemont Partners, LLC
Limited Liability Company
LP Interest
    
17.10
%
       829,381  
Green Valley Medical Center, LP
 Limited Partnership GP Interest
     1.00 %  *     2,363,000  
Martin Plaza Associates, LP
 Limited Partnership GP Interest     1.00 % *     493,000  
One Harbor Center, LP
 Limited Partnership GP Interest     1.00 % *     4,076,500  
Westside Professional Center I, LP
 Limited Partnership GP Interest     1.00 % *     1,784,000  
 Total
 
 
            
$
14,760,496
  

Investee
Legal Form
Asset Type
  
% Ownership
    
Fair Value as of
June 30, 2022
  
5210 Fountaingate, LP
Limited Partnership
LP Interest
    
9.92
%
     $
6,820
  
Capitol Hill Partners, LLC
Limited Liability Company
LP Interest
    
23.33
%
      
1,518,100
  
Citrus Park Hotel Holdings, LLC
Limited Liability Company
LP Interest
    
35.27
%
      
5,000,000
  
Dimensions 28, LLP
Limited Partnership
LP Interest
    
90.00
%
      
19,512,036
  
Lakemont Partners, LLC
Limited Liability Company
LP Interest
    
17.10
%
      
806,290
  
Secured Income L.P.
Limited Partnership
LP Interest
    
6.57
%
      
520,594
  
1300 Main, LP
 Limited Partnership GP Interest     1.00 %  *    
 1,688,000  
First & Main, LP
 Limited Partnership
GP Interest     1.00 %  *    
 2,237,000  
Green Valley Medical Center, LP
 Limited Partnership GP Interest     1.00 %  *    
 3,010,000  
Main Street West, LP
 Limited Partnership GP Interest     1.00 %  *    
 4,708,000  
Martin Plaza Associates, LP
 Limited Partnership GP Interest     1.00 %  *    
 725,000  
One Harbor Center, LP
 Limited Partnership GP Interest     1.00 %  *  
4,162,000  
Westside Professional Center I, LP
 Limited Partnership GP Interest     1.00 %  *    
 1,803,000  
Woodland Corporate Center Two, LP
 Limited Partnership GP Interest     1.00 %  *    
 -  
Total
                
$
45,696,840
  

* The general partner has a 1% partnership interest but is also entitled to profit sharing distributions ranging from 25% to 50% after certain thresholds are met.
Estimated Useful Lives of Assets by Class We consider the period of future benefit of an asset to determine its appropriate useful life and anticipates the estimated useful lives of assets by class to be generally as follows:

Buildings
16 – 45 years
   
Building improvements
  1 – 15 years
   
Land improvements
  5 – 15 years
   
Furniture, fixtures and equipment
  3 – 11 years
   
In-place leases
  1 – 10 years