CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2011	Dec. 31, 2010
Cash and cash equivalents	$ 5,731,241	$ 10,514,981
Marketable securities	7,887	8,469
Accounts receivable	69,751	6,325
Prepaid expenses and other current assets	31,842	15,789
Land	1,280,000
Building and improvements (net of accumulated depreciation of $69,820 and $0)	1,589,859
Intangible assets (net of accumulated amortization of $145,940 and $0)	2,008,556
Other assets	16,000	16,000
Total assets	10,735,136	10,561,564
Accounts payable and accrued expenses	172,998	126,460
Below market lease value acquired (net of accumulated amortization of $33,870 and $0)	735,305
Accrued post employment obligations	763,200	720,000
Total liabilities	1,671,503	846,460
Preferred stock without par value; 500,000 shares authorized; none outstanding
Common stock, $.10 par value; 8,000,000 shares authorized; 2,759,074 shares issued and outstanding	275,908	275,908
Additional paid-in capital	12,344,622	12,344,622
Accumulated deficit	(7,800,637)	(7,326,604)
Accumulated other comprehensive loss	(23,922)	(23,340)
Total Kent Financial Services shareholders' equity	4,795,971	5,270,586
Noncontrolling interest in subsidiaries	4,267,662	4,444,518
Total equity	9,063,633	9,715,104
Total liabilities and equity	$ 10,735,136	$ 10,561,564