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TAXABLE INCOME AND TAX BASIS (Details) - USD ($)
3 Months Ended 12 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Jun. 30, 2025
Mar. 31, 2025
Dec. 31, 2024
Sep. 30, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
TAXABLE INCOME AND TAX BASIS                      
Taxable income                 $ 5,081,000 $ 21,102,000 $ 9,989,000
Excess amount of statement income over taxable income                 950,000    
Excess amount of cumulative statement basis over cumulative taxable basis $ 17,000,000               17,000,000    
Excess amount of statement income from joint venture investments over taxable income                 1,000,000    
Reconciliation of GAAP net income to taxable income                      
Net Income (Loss) $ (1,392,516) $ (521,828) $ 4,149,881 $ 3,795,719 $ 4,215,867 $ 3,909,398 $ 4,072,726 $ 3,463,596 6,031,256 15,661,587 8,453,950
Book/Tax differences from depreciation                 (5,573,000) 3,610,000 (2,300,000)
Book/Tax differences from Investment Properties                 (2,000) 104,000 351,000
Increase in prepaid rent and allowances                 1,005,000 435,000 732,000
Other items                 3,620,000 $ 1,291,000 2,752,000
Amortization of in-place lease expense                 $ 2,662,000   $ 829,000