Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Summary of Portion of Sponsor Funding Received

Below is a summary of the portion of sponsor funding received which exceeds the fair value of the Series C Units issued:

Balance at December 31, 2022	$	—
Total consideration received		3,410,222
Reduction of Property operating expense - affiliates		(37,536	)
Balance at December 31, 2023	$	3,372,686

Estimated Useful Lives used to Depreciate Real Property Assets

Depreciation of our real property assets is charged to expense on a straight-line basis over the estimated useful lives
as follows:

Description	Standard Depreciable Life
Land	Not Depreciated
Buildings	35 years
Site Improvements	7-10 years

Summary of Fixed Rate Notes Payable

The table below summarizes our fixed rate notes payable at December 31, 2023 and 2022. The estimated fair value of financial instruments are subjective in nature and are dependent on a number of important assumptions, including discount rates and relevant comparable market information associated with each financial instrument. The fair value of our fixed and variable rate notes payable was estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers with similar credit ratings and for the same remaining maturities. These assumptions are considered level 2 inputs within the fair value hierarchy. The use of different market assumptions and estimation methodologies may have a material effect on the reported estimated fair value amounts. As of December 31, 2023 and 2022, we believe the carrying amounts of our variable rate debt are reasonably estimated at their notional amounts as there have been minimal changes to the fixed spread portion of interest rates for similar loans observed in the market, and as the variable portion of our interest rates fluctuate with the associated market indices.

	December 31, 2023				December 31, 2022
	Fair Value		Carrying Value		Fair Value		Carrying Value
Fixed Rate Secured Debt	$	4,600,000	$	4,764,241	$	4,500,000	$	4,800,000

Schedule of Assets and Liabilities Measured at Fair Value On Recurring Basis

The table below presents the Company's assets and liabilities measured at fair value on a recurring basis as of December 31, 2023, aggregated by the level in the fair value hierarchy within which those measurements fall:

	Fair Value Measurements at Reporting Date Using
Description	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant unobservable Inputs (Level 3)
Other assets - interest rate derivatives	$	—	$	2,920,664	$	—
Accounts payable and accrued liabilities - interest rate derivatives	$	—	$	1,760,292	$	—
Other assets - foreign currency hedge	$	—	$	1,074,185	$	—

Schedule of Domestic and International Components of Income (Loss) Before Income Taxes

The domestic and international components of income (loss) before income taxes are presented for the years ended December 31, 2023, 2022, and 2021:

	For the year ended December 31,
	2023			2022			2021
Domestic	$	(19,348,319	)	$	(14,230,536	)	$	(3,614,311	)
Foreign		(13,589,746	)		(149,547	)		—
Income (loss) before income taxes	$	(32,938,065	)	$	(14,380,083	)	$	(3,614,311	)

Schedule of Income Tax Expense (Benefit) Reconciliation

Income tax expense (benefit) is reconciled to the hypothetical amounts computed at the U.S. federal statutory income tax rate for the years ended December 31, 2023, 2022, and 2021:

	December 31, 2023			Rate
Expected tax at statutory rate		(6,916,994	)		21.0	%
Non-taxable REIT (income) loss		4,057,517			-12.3	%
Change in valuation allowance		2,853,603			-8.7	%
Other		5,874			0.0	%
Total provision		—			0.0	%

	December 31, 2022			Rate
Expected tax at statutory rate		(3,019,817	)		21.0	%
Non-taxable REIT (income) loss		3,052,613			-21.2	%
Other		(32,796	)		0.2	%
Total provision		—			0.0	%

	December 31, 2021			Rate
Expected tax at statutory rate		(759,005	)		21.0	%
Non-taxable REIT (income) loss		758,655			-21.0	%
Other		350			0.0	%
Total provision		—			0.0	%

Schedule of Deferred Tax Asset

The major sources of temporary differences that give rise to the deferred tax effects are shown below:

	December 31, 2023
Deferred tax asset:
Canadian real estate and non-capital losses		2,853,603
Total deferred tax asset		2,853,603
Valuation allowance		(2,853,603	)
Net deferred tax liabilities	$	—

Schedule of Securities Excluded from Computation of Diluted Earnings Per Share

The following table presents the unconverted Series B Convertible Preferred Stock and unvested restricted stock awards, that were excluded from the computation of diluted earnings per share above as their effect would have been antidilutive for the respective periods, and was calculated using the treasury stock or if-converted method, as applicable:

	For the year ended December 31,
	2023		2022		2021
	Equivalent Shares (if converted)		Equivalent Shares (if converted)		Equivalent Shares (if converted)
Series B Convertible Preferred Stock		13,636,364		—		—
Unvested restricted stock awards		9,375		7,500		—
		13,645,739		7,500		—