INVESTMENT PROPERTY AND EQUIPMENT	3 Months Ended
Mar. 31, 2012
Real Estate [Abstract]
INVESTMENT PROPERTY AND EQUIPMENT	NOTE 3 – INVESTMENT PROPERTY AND EQUIPMENT On January 12, 2012, the Company acquired Countryside Estates, a 90-site manufactured home community situated on approximately 64 acres, located in Muncie, Indiana, for a purchase price of $2,100,000. This community was originally licensed for over 200 sites and is being built in phases. Upon completion, it will ultimately be approximately 200-210 sites. 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 $82,657 and $-0- in professional fees and other acquisition costs in our results of operations for the three months ended March 31, 2012 and 2011, 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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