Summary of Significant Accounting Policies and Recent Accounting Pronouncement (Tables)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Schedule of Balances of Prepaid Expenses and Other Assets

The following table sets forth the balances of our prepaid expenses and other assets as of June 30, 2026 and December 31, 2025, respectively.


($s in thousands)		June 30, 2026				December 31, 2025
Straight-line rents		$	3,006			$	2,773
Right-of-use asset			2,322				2,335
Prepaid distribution fees			2,184				2,204
Contributions in transit			—				1,131
Lease commissions			886				787
Tenant receivables			838				621
Prepaid insurance			764				439
Receivable from DST			353				—
Other			166				711
Total prepaid expenses and other assets		$	10,519			$	11,001

Schedule of Earnings Per Share, Basic and Diluted

Earnings per Unit is calculated by dividing net income (loss) attributable to Limited Partners, who held partnership interests in Units, by the weighted average number of Units outstanding during the period. The Company had not issued any dilutive Units as of June 30, 2026.


		Three Months Ended								Six Months Ended
		June 30, 2026				June 30, 2025				June 30, 2026				June 30, 2025
Numerator:
Net loss attributable to Limited Partners ('000s)		$	(2,035	)		$	(66	)		$	(4,366	)		$	(210	)
Denominator:
Weighted average number of Units outstanding, basic and diluted			4,091,048				3,884,115				4,031,187				3,772,691

Earnings per Unit, basic and diluted		$	(0.50	)		$	(0.02	)		$	(1.08	)		$	(0.06	)