Subsequent Events	3 Months Ended
Mar. 31, 2026
Subsequent Events [Abstract]
Subsequent Events	Note 12 – Subsequent Events The Company has evaluated subsequent events through the date these financial statements were issued and has identified the following event requiring disclosure. Amendment to GIPIA 1220 S. Duff Avenue, LLC Operating Agreement - Best Buy, Ames, Iowa On April 13, 2026, the Operating Partnership entered into a Second Amended and Restated Limited Liability Company Agreement of the Iowa SPE modifying the economic terms of JCWC's Class A Preferred Units and introducing extension period mechanics through August 23, 2029. See Note 7 - Non-Controlling Interests for additional information. Seventh Amendment to Operating Partnership Agreement — Series A Redeemable Preferred Units On April 16, 2026, the Operating Partnership entered into the Seventh Amendment to the Amended and Restated Limited Partnership Agreement of the Operating Partnership, which amended and restated the designation of the Series A Redeemable Preferred Units held by JCWC, modifying the redemption terms, introducing extension period mechanics through June 27, 2029, and updating the protective provisions applicable to the Series A Redeemable Preferred Units. See Note 7 - Non-Controlling Interests for additional information. Sale of Morrow, Georgia Property - Dollar Tree On April 17, 2026, GIPGA 2383 Lake Harbin Road, LLC, an indirect wholly owned subsidiary of the Company, completed the sale of its Dollar Tree-occupied net lease retail property located at 2383 Lake Harbin Road, Morrow, Georgia (the "Morrow Property") to Vanguard Asset Holdings, LLC, Series 102, pursuant to a Purchase and Sale Agreement entered into effective as of March 23, 2026, as amended on April 2, 2026. The Morrow Property was sold for a gross purchase price of $1,458,000, resulting in net proceeds to the Company of $639,152 after payment of closing costs, commissions, and other settlement charges. In connection with the sale, the Company repaid $667,000 to Valley National Bank at closing, representing the full payoff of the mortgage loan secured by the Morrow Property. The Company intends to apply the net proceeds of $639,152 toward a partial redemption of the LC2 Preferred Interest. Refinancing - Zaxby's, Sanford, Florida and Dollar General, Cleveland, Tennessee On May 1, 2026, LMB Auburn Hills I, LLC and LMB Lewiston, LLC, indirect wholly owned subsidiaries of the Company, entered into a commercial term loan with Hancock Whitney Bank in the aggregate principal amount of $3,800,000 (the "Hancock Whitney Loan"). The Hancock Whitney Loan bears interest at a fixed rate of 5.70% per annum and matures on May 1, 2031. Principal and interest payments of $23,986 per month commence on June 1, 2026, based on a 25-year amortization schedule, with a balloon payment due at maturity. The Hancock Whitney Loan is secured by a mortgage on the Company's Zaxby's-occupied net lease retail property located at 3815 South Orlando Drive, Sanford, Florida and a deed of trust on the Company's Dollar General-occupied net lease retail property located at 5780 East Waterlevel Highway, Cleveland, Tennessee. In connection with the closing of the Hancock Whitney Loan, the Company repaid in full the outstanding balances of the Valley National Bank mortgage loans secured by the Sanford, Florida and Cleveland, Tennessee properties, which totaled $3,696,738 in the aggregate. The net proceeds after payoff of the existing Valley National Bank loans and payment of closing costs were applied to general corporate purposes.

Subsequent Events

3 Months Ended

Mar. 31, 2026

Note 12 – Subsequent Events

The Company has evaluated subsequent events through the date these financial statements were issued and has identified the following event requiring disclosure.

Amendment to GIPIA 1220 S. Duff Avenue, LLC Operating Agreement - Best Buy, Ames, Iowa

On April 13, 2026, the Operating Partnership entered into a Second Amended and Restated Limited Liability Company Agreement of the Iowa SPE modifying the economic terms of JCWC's Class A Preferred Units and introducing extension period mechanics through August 23, 2029. See Note 7 - Non-Controlling Interests for additional information.

Seventh Amendment to Operating Partnership Agreement — Series A Redeemable Preferred Units

On April 16, 2026, the Operating Partnership entered into the Seventh Amendment to the Amended and Restated Limited Partnership Agreement of the Operating Partnership, which amended and restated the designation of the Series A Redeemable Preferred Units held by JCWC, modifying the redemption terms, introducing extension period mechanics through June 27, 2029, and updating the protective provisions applicable to the Series A Redeemable Preferred Units. See Note 7 - Non-Controlling Interests for additional information.

Sale of Morrow, Georgia Property - Dollar Tree

On April 17, 2026, GIPGA 2383 Lake Harbin Road, LLC, an indirect wholly owned subsidiary of the Company, completed the sale of its Dollar Tree-occupied net lease retail property located at 2383 Lake Harbin Road, Morrow, Georgia (the "Morrow Property") to Vanguard Asset Holdings, LLC, Series 102, pursuant to a Purchase and Sale Agreement entered into effective as of March 23, 2026, as amended on April 2, 2026. The Morrow Property was sold for a gross purchase price of $1,458,000, resulting in net proceeds to the Company of $639,152 after payment of closing costs, commissions, and other settlement charges.

In connection with the sale, the Company repaid $667,000 to Valley National Bank at closing, representing the full payoff of the mortgage loan secured by the Morrow Property. The Company intends to apply the net proceeds of $639,152 toward a partial redemption of the LC2 Preferred Interest.

Refinancing - Zaxby's, Sanford, Florida and Dollar General, Cleveland, Tennessee

On May 1, 2026, LMB Auburn Hills I, LLC and LMB Lewiston, LLC, indirect wholly owned subsidiaries of the Company, entered into a commercial term loan with Hancock Whitney Bank in the aggregate principal amount of $3,800,000 (the "Hancock Whitney Loan"). The Hancock Whitney Loan bears interest at a fixed rate of 5.70% per annum and matures on May 1, 2031. Principal and interest payments of $23,986 per month commence on June 1, 2026, based on a 25-year amortization schedule, with a balloon payment due at maturity. The Hancock Whitney Loan is secured by a mortgage on the Company's Zaxby's-occupied net lease retail property located at 3815 South Orlando Drive, Sanford, Florida and a deed of trust on the Company's Dollar General-occupied net lease retail property located at 5780 East Waterlevel Highway, Cleveland, Tennessee.

In connection with the closing of the Hancock Whitney Loan, the Company repaid in full the outstanding balances of the

Valley National Bank mortgage loans secured by the Sanford, Florida and Cleveland, Tennessee properties, which totaled $3,696,738 in the aggregate. The net proceeds after payoff of the existing Valley National Bank loans and payment of closing costs were applied to general corporate purposes.