v3.26.1
Note 3 - Statements of Net Assets in Liquidation (Details Textual) - USD ($)
 9 Months Ended 12 Months Ended 21 Months Ended
Dec. 31, 2025
Sep. 30, 2025
Sep. 30, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2026
Dec. 31, 2023
Net Assets $ 25,858,997     $ 25,858,997 $ 30,596,313   $ 30,721,034
Liquidation Basis of Accounting, Common Stock Per Share, Net $ 11.76     $ 11.76 $ 13.91    
Common Stock, Shares, Outstanding 2,199,308 2,199,308 2,199,308 2,199,308 2,199,308    
Liquidation Basis of Accounting, Net Increase (Decrease) in Liquidation Value $ (3,600,000)     $ 4,737,316 $ 124,721    
Operating Leases, Rent Expense, Net       3,500,000      
Liquidation Basis of Accounting, Accrued Closing Credit for Infrastructure Costs 4,020,222     4,020,222 (0)    
Liquidation Basis of Accounting Change in Liquidation Value of Real Estate     $ 479,000 3,602,000 (3,392,000)    
Liquidation Basis of Accounting, Increase (Decrease) in Real Estate Value, Prepayment Penalty, Loan Extension, and New Loan Fees   $ 140,000          
Land Development Fees     190,000        
Liquidation Basis of Accounting, Net Increase (Decrease) in Liquidation Value 3,600,000     (4,737,316) (124,721)    
Liquidation Basis of Accounting, Land Entitlement Costs Incurred     380,000        
Net Assets in Liqiudation   $ 25,858,997 $ 25,858,997   $ 30,596,313    
Liquidation Basis of Accounting, Common Stock Per Share   $ 11.76 $ 11.76   $ 13.91    
Approximate [Member]              
Liquidation Basis of Accounting, Accrued Closing Credit for Infrastructure Costs $ 4,000,000     $ 4,000,000      
Forecast [Member]              
Liquidation Basis of Accounting, Land Entitlement Costs Incurred           $ 1,326,000  
Liquidation Basis of Accounting, Land Development Costs           1,326,000  
Real Estate Tax Expense           448,500  
Regulatory Fees           $ 408,000