v3.26.1
Segment Reporting (Tables)
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Schedule of Reportable Business Segments
   Property
Investment
Portfolio		   Real Estate
Services		   Corporate and
Unallocated		   Consolidated 
Net revenues  $656,370   $117,607   $
-
   $773,977 
                     
Operating expenses (excluding depreciation and amortization)   179,565    (120,159)   686,180    745,586 
Depreciation and amortization   73,929    
-
    698    74,627 
Income (loss) from operations   402,876    237,766    (686,878)   (46,236)
Interest expense   (141,053)   
-
    (31,139)   (172,192)
Other income   2,000    
-
    
-
    2,000 
Gain on sale of rental properties, net   237,815    -    -    237,815 
Income from derivative – interest rate swap   52,400    
-
    
-
    52,400 
Income (loss) before provision for income taxes   554,038    237,766    (718,017)   73,787 
Provision for income taxes   
-
    
-
    
-
    
-
 
Net income (loss)  $554,038   $237,766   $(718,017)  $73,787 
   Property
Investment
Portfolio		   Real Estate
Services		   Corporate and
Unallocated		   Consolidated 
Net revenues  $757,626   $180,148   $
-
   $937,774 
                     
Operating expenses (excluding depreciation and amortization)   53,026    338,755    185,621    577,402 
Depreciation and amortization   87,486    
-
    698    88,184 
Income (loss) from operations   773,284    (314,777)   (186,319)   272,188 
Interest expense   (166,968)   
-
    (30,000)   (196,968)
Other income   
-
    
-
    25    25 
Loss from derivative – interest rate swap   (48,919)   
-
    
-
    (48,919)
Income (loss) before provision for income taxes   557,397    (314,777)   (216,294)   26,326 
Provision for income taxes   
-
    
-
    
-
    
-
 
Net income (loss)  $557,397   $(314,777)  $(216,294)  $26,326 
   Property
Investment
Portfolio		   Real Estate
Services		   Corporate and
Unallocated		   Consolidated 
Net revenues  $1,412,100   $534,313   $
-
   $1,946,413 
                     
Operating expenses (excluding depreciation and amortization)   421,429    432,788    863,402    1,717,619 
Depreciation and amortization   147,067    
-
    1,395    148,462 
Income (loss) from operations   843,604    101,525    (864,797)   80,332 
Interest expense   (319,753)   
-
    (63,022)   (382,775)
Other income   4,500    
-
    
-
    4,500 
Gain on sale of rental properties, net   237,815    
-
    
-
    237,815 
Loss from derivative – interest rate swap   79,255    
-
    
-
    79,255 
Income (loss) before provision for income taxes   845,421    101,525    (927,819)   19,127 
Provision for income taxes   -    -    -    - 
Net income (loss)  $845,421   $101,525   $(927,819)  $19,127 
   Property
Investment
Portfolio		   Real Estate
Services		   Corporate and
Unallocated		   Consolidated 
Net revenues  $1,518,518   $393,808   $
-
   $1,912,326 
                     
Operating expenses (excluding depreciation and amortization)   84,957    514,592    435,126    1,034,675 
Depreciation and amortization   175,297    -    1,395    176,692 
Income (loss) from operations   1,258,264    (120,784)   (436,521)   700,959 
Interest expense   (331,509)   
-
    (60,000)   (391,509)
Other income   
-
    
-
    43    43 
Loss from derivative – interest rate swap   (137,309)   
-
    -    (137,309)
Income (loss) before provision for income taxes   789,446    (120,784)   (496,478)   172,184 
Provision for income taxes   -    -    -    - 
Net income (loss)  $789,446   $(120,784)  $(496,478)  $172,184 
Schedule of Assets by Segment

Total assets by segment on June 30, 2026 and December 31, 2025 were as follows:

 

   June 30,
2026		   December 31,
2025		 
         
Property investment portfolio  $9,842,142   $13,160,412 
Real estate services   116,750    50,262 
Corporate and unallocated   3,517,472    721,802 
   $13,476,364   $13,932,476