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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Dec. 31, 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 December 31, 2023 and June 30, 2023:

Investee
Legal Form
Asset Type
  
% Ownership
        
Fair Value as of
December 31, 2023
 
5210 Fountaingate, LP
Limited Partnership
LP Interest
    
9.92
%
      
$
6,820
  
Capitol Hill Partners, LLC
Limited Liability Company
LP Interest
    
25.93
%
        
-
  
Citrus Park Hotel Holdings, LLC
Limited Liability Company
LP Interest
    
35.27
%
        
4,100,000
  
Lakemont Partners, LLC
Limited Liability Company
LP Interest
    
17.02
%
        
805,210
  
Green Valley Medical Center, LP
Limited Partnership
GP Interest
    1.00 %  *      
 1,874,072  
Martin Plaza Associates, LP
Limited Partnership
GP Interest
    1.00 %  *      
 562,546  
One Harbor Center, LP
Limited Partnership
GP Interest
    1.00 %  *      
 3,894,552  
Westside Professional Center I, LP
Limited Partnership
GP Interest
    1.00 %  *      
 1,466,133  
Total
                  
$
12,709,333
  


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
  

*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.