v3.26.1
Note 4 - Estimated Liquidation and Operating Costs Net of Estimated Receipts - Change in Liability for Estimated Costs of Estimated Receipts (Details) - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Estimated rents and reimbursements $ 5,816,979 $ 6,410,201
Estimated rents and reimbursements, expenditures (receipts) (3,050,479) (3,105,989)
Estimated rents and reimbursements, remeasurement 5,027,180 2,512,767
Estimated rents and reimbursements 7,793,680 5,816,979
Prepaid expenses and other assets 470,864 716,866
Prepaid expenses and other assets, expenditures (receipts) 35,532 (205,519)
Prepaid expenses and other assets, remeasurement 0 (40,483)
Prepaid expenses and other assets 506,396 470,864
Property operating costs (3,850,068) (3,852,991)
Property operating costs, expenditures (receipts) 2,057,276 1,898,920
Property operating costs, remeasurement 3,416,586 1,895,997
Property operating costs (5,209,378) (3,850,068)
Capital expenditures (403,442) (300,000)
Capital expenditures, expenditures (receipts) 54,391 172,506
Capital expenditures, remeasurement (949) (275,948)
Capital expenditures (350,000) (403,442)
Land entitlement costs (1,238,507) (1,210,861)
Land entitlement costs, expenditures (receipts) 380,435 422,328
Land entitlement costs, remeasurement (467,897) (449,974)
Land entitlement costs (1,325,969) (1,238,507)
Closing credit for infrastructure costs 0  
Corporate expenditures (6,890,106) (7,540,106)
Closing credit for infrastructure costs, expenditures (receipts) 0  
Corporate expenditures, expenditures (receipts) 2,433,240 1,987,749
Closing credit for infrastructure costs, remeasurement (4,020,222)  
Corporate expenditures, remeasurement (4,982,084) (1,337,749)
Closing credit for infrastructure costs (4,020,222) 0
Corporate expenditures (9,438,950) (6,890,106)
Selling costs on real estate assets (3,023,280) (3,226,800)
Selling costs on real estate assets, expenditures (receipts) 184,049 0
Selling costs on real estate assets, remeasurement 216,120 (203,520)
Selling costs on real estate assets (3,055,351) (3,023,280)
Retention bonus payments to officers and employees* (1,972,186) [1] (2,104,949)
Retention bonus payments to officers and employees*, expenditures (receipts) 0 [1] 0
Retention bonus payments to officers and employees (262,638) [1] 132,763
Retention bonus payments to officers and employees* [1] (2,234,824) (1,972,186)
Liability for estimated liquidation and operating costs net of estimated receipts (11,089,746) (11,108,640)
Liability for estimated liquidation and operating costs net of estimated receipts, expenditures (receipts) 2,094,444 1,169,995
Retention bonus payments to officers and employees*, remeasurement (262,638) [1] 132,763
Liability for estimated liquidation and operating costs net of estimated receipts, remeasurement (8,339,316) (1,151,101)
Liability for estimated liquidation and operating costs net of estimated receipts $ (17,334,618) $ (11,089,746)
[1] The amounts reported are based on the provisions of the retention bonus plan and the reported amount of the real estate assets estimated net realizable value.