FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2023

FAIR VALUE MEASUREMENTS

Schedule of carrying amounts and estimated fair value of debt

	June 30, 2023		Dec 31, 2022
	Carrying Value	Fair Value	Carrying Value	Fair Value
Assets
Cash equivalents	55,700,166	55,700,166	49,560,723	49,560,723
Treasury bills	68,355,526	69,296,283	88,332,133	88,908,540
Total Assets	124,055,692	124,996,449	137,892,856	138,469,263
Liabilities
Mortgage payable *
- Partnership properties	409,834,512	356,801,408	410,966,199	355,629,060
- Investment properties	166,031,338	153,687,019	166,090,966	153,710,522
Total Liabilities	575,865,850	510,488,427	577,057,165	509,339,582