FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2026

FAIR VALUE MEASUREMENTS

Schedule of carrying amounts and estimated fair value of debt

	September 30, 2026		Dec 31, 2025
	Carrying Value	Fair Value	Carrying Value	Fair Value
Assets
Cash equivalents	22,579,265	22,579,265	26,668,978	26,668,978
Total Assets	22,579,265	22,579,265	26,668,978	26,668,978
Liabilities
Mortgage payable *
- Partnership properties	522,186,323	460,161,675	527,596,824	488,368,589
- Investment properties	174,097,891	164,612,326	174,200,747	169,130,067
Total Liabilities	696,284,214	624,774,001	701,797,571	657,498,656

* Net of unamortized deferred financing costs