INVESTMENT PROPERTY AND EQUIPMENT	9 Months Ended
INVESTMENT PROPERTY AND EQUIPMENT	Sep. 30, 2011
Real Estate [Abstract]
INVESTMENT PROPERTY AND EQUIPMENT	NOTE 3 – INVESTMENT PROPERTY AND EQUIPMENT On June 29, 2011, the Company acquired three manufactured home communities from an unrelated entity for a total purchase price of $13,300,000. The purchase price also included rental homes and equipment. These three all-age communities, Countryside Village in Columbia TN, Shady Hills in Nashville TN, and Trailmont in Goodlettsville TN, total 693 sites situated on 209 acres. The average occupancy for these communities is approximately 73%. The Company used proceeds from the preferred stock offering (See Note 6) to finance this acquisition. Accounting Standards Codification (ASC) 805-10, Business Combinations, requires most identifiable assets, liabilities, noncontrolling interests and goodwill acquired in a business combination to be recorded at “full fair value”. Accordingly, acquisition costs incurred, which would have previously been capitalized, are expensed currently. The Company has recognized $25,813 and $-0- in professional fees and other acquisition costs in our results of operations for the three months ended September 30, 2011 and 2010, respectively. The Company has recognized $161,439 and $160,058 in professional fees and other acquisition costs in our results of operations for the nine months ended September 30, 2011 and 2010, respectively.

The entire disclosure for certain real estate investment financial statements, real estate investment trust operating support agreements, real estate owned, retail land sales, time share transactions, as well as other real estate related disclosures.

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