v3.26.1
Note 7 - Real Estate
12 Months Ended
Dec. 31, 2025
Notes to Financial Statements  
Real Estate Disclosure [Text Block]

7.

Real Estate

 

The Company reports its financial statements under the liquidation basis of accounting which reflects real estate value at net realizable value (predicated on current asset values). During 2025, the net realizable value of real estate increased by $3,602,000 and in 2024 it decreased by $3,392,000. Both the 2025 and the 2024 change is primarily driven by the current status of entitlement uses and market conditions. The valuation of the remaining real estate as of December 31, 2025 is $53,990,000.

 

   

2025

   

2024

 

Net Realizable Value at beginning of period

  $ 50,388,000     $ 53,780,000  

Change in Net Realizable Value

               

Cortlandt Manor

    -       (3,480,000 )

Flowerfield

    3,602,000       88,000  

Net Realizable Value on December 31,

  $ 53,990,000     $ 50,388,000