FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2024

FAIR VALUE MEASUREMENTS

Schedule of carrying amounts and estimated fair value of debt

	June 30, 2024		Dec 31, 2023
	Carrying Value	Fair Value	Carrying Value	Fair Value
Assets
Cash equivalents	13,463,294	13,463,294	18,230,463	18,230,463
Treasury bills	84,789,084	84,780,233	84,700,751	84,799,638
Total Assets	98,252,378	98,243,527	102,931,214	103,030,101
Liabilities
Mortgage payable *
- Partnership properties	407,457,271	351,924,863	408,660,292	359,092,343
- Investment properties	165,905,350	154,906,411	165,969,481	156,280,958
Total Liabilities	573,362,621	506,831,274	574,629,773	515,373,301

* Net of unamortized deferred financing costs