v3.26.1
Note 5 - Estimated Liquidation and Operating Costs Net of Estimated Receipts - Change in Liability for Estimated Costs of Estimated Receipts (Details)
 6 Months Ended
Jun. 30, 2026
USD ($)
Estimated rents and reimbursements $ 7,793,680
Estimated rents and reimbursements, expenditures (receipts) (1,438,939)
Estimated rents and reimbursements, remeasurement 113,552
Estimated rents and reimbursements 6,468,293
Prepaid expenses and other assets 506,396
Prepaid expenses and other assets, expenditures (receipts) (10,243)
Prepaid expenses and other assets, remeasurement 0
Prepaid expenses and other assets 496,153
Property operating costs (5,209,378)
Property operating costs, expenditures (receipts) 1,001,258
Property operating costs, remeasurement 17,829
Property operating costs (4,225,949)
Capital expenditures (350,000)
Capital expenditures, expenditures (receipts) 79,768
Capital expenditures, remeasurement 0
Capital expenditures (270,232)
Land entitlement costs (1,325,969)
Land entitlement costs, expenditures (receipts) 144,052
Land entitlement costs, remeasurement 186,866
Land entitlement costs (995,051)
Closing credit for infrastructure costs (4,020,222)
Closing credit for infrastructure costs, expenditures (receipts) 0
Closing credit for infrastructure costs, remeasurement 0
Closing credit for infrastructure costs (4,020,222)
Corporate expenditures (9,438,950)
Corporate expenditures, expenditures (receipts) 983,433
Corporate expenditures, remeasurement 920,855
Corporate expenditures (7,534,662)
Selling costs on real estate assets (3,055,351)
Selling costs on real estate assets, expenditures (receipts) 54,710
Selling costs on real estate assets, remeasurement (0)
Selling costs on real estate assets (3,000,641)
Retention bonus payments to officers and employees* (2,234,824) [1]
Retention bonus payments to officers and employees*, expenditures (receipts) 7,194 [1]
Retention bonus payments to officers and employees*, remeasurement (7,194) [1]
Retention bonus payments to officers and employees* (2,234,824) [1]
Liability for estimated liquidation and operating costs net of estimated receipts (17,334,618)
Liability for estimated liquidation and operating costs net of estimated receipts, expenditures (receipts) 821,233
Liability for estimated liquidation and operating costs net of estimated receipts, remeasurement 1,196,250
Liability for estimated liquidation and operating costs net of estimated receipts $ (15,317,135)
[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.