FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2023

FAIR VALUE MEASUREMENTS

Schedule of carrying amounts and estimated fair value of debt

	Dec 31, 2023		Dec 31, 2022
	Carrying Value	Fair Value	Carrying Value	Fair Value
Assets
Cash equivalents	18,230,463	18,230,463	49,560,723	49,560,723
Treasury bills	84,700,751	84,799,638	88,905,616	88,908,540
Total Assets	102,931,214	103,030,101	138,466,339	138,469,263
Liabilities
Mortgage payable *
- Partnership properties	408,660,292	359,092,343	410,966,199	355,629,060
- Investment properties	165,969,481	156,280,958	166,090,968	153,710,522
Total Liabilities	574,629,773	515,373,301	577,057,167	509,339,582

*Net of unamortized deferred financing costs