FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2024

FAIR VALUE MEASUREMENTS

Schedule of carrying amounts and estimated fair value of debt

	Dec 31, 2024		Dec 31, 2023
	Carrying Value	Fair Value	Carrying Value	Fair Value
Assets
Cash equivalents	17,615,940	17,615,940	18,230,463	18,230,463
Treasury bills	83,586,405	83,638,670	84,700,751	84,799,638
Total Assets	101,202,345	101,254,610	102,931,214	103,030,101
Liabilities
Mortgage payable *
- Partnership properties	406,205,910	351,384,919	408,660,292	359,092,343
- Investment properties	172,287,696	161,536,968	165,969,481	156,280,958
Total Liabilities	578,493,606	512,921,887	574,629,773	515,373,301

*Net of unamortized deferred financing costs