| Accounts Payable and Accrued Liabilities Disclosure [Text Block] |
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8.
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Accounts payable and Accrued Liabilities
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Accounts Payable
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Accrued Liabilities
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March 31, 2026
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December 31, 2025
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March 31, 2026
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December 31, 2025
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Current accounts payable
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$ |
712,795 |
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$ |
731,708 |
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Accrued liabilities
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$ |
262,128 |
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$ |
264,662 |
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Deferred accounts payable
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1,390,307 |
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1,354,598 |
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Deferred Compensation to Directors (a)
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2,092,832 |
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2,047,797 |
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Total
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$ |
2,103,102 |
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$ |
2,086,306 |
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Total
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$ |
2,354,960 |
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$ |
2,312,459 |
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(a)
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Represents amount of deferred fees pursuant to informal agreements the Company reached with certain service vendors to defer payment until certain dates, some of which include the closing of the first property lot sale that is the subject of either the Flowerfield or Cortlandt Manor subdivision, respectively.
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(b)
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The director fees and interest accrued under the deferred Compensation Plan where most directors elected to defer 100% of their fees for the years 2020 thru 2025 excluding Jan Loeb who was nominated to the Board on July 28, 2023, and elected to a three-year term at the annual shareholder meeting on October 12, 2023. Two of the four directors have elected not to defer any fees during 2026; the other two directors elected to defer approximately 71% of their respective 2026 director fees. This amount also includes the deferred compensation of a former Board advisor per an agreement to defer payments due under an advisor agreement and three previous Board members.
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