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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Jun. 30, 2024
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, 2024 and 2023:

Investee
Legal Form
Asset Type
  
% Ownership
    
Fair Value as of
June 30, 2024
  
5210 Fountaingate, LP
Limited Partnership
LP Interest
    
9.92
%
     $ 4,950  
Lakemont Partners, LLC
Limited Liability Company
LP Interest
    
17.02
%
       791,990  
Green Valley Medical Center, LP
 Limited Partnership GP Interest
     1.00 %  *     2,005,102  
Martin Plaza Associates, LP
 Limited Partnership GP Interest     1.00 % *     465,053  
Westside Professional Center I, LP
 Limited Partnership GP Interest     1.00 % *     1,436,171  
 Total
 
 
            
$
4,703,266
  

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.
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