Purchase price of expected business acquisition prior to consideration being transferred. Excludes asset acquisition.

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-Topic 805
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The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

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-Publisher FASB
-Name Accounting Standards Codification
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The cash outflow associated with the purchase of all investments (debt, security, other) during the period.

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The cash outflow from the acquisition of a piece of land, anything permanently fixed to it, including buildings, structures on it and so forth; includes real estate intended to generate income for the owner; excludes real estate acquired for use by the owner.

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OPPORTUNITY ZONE FUND (Details Narrative) - USD ($) $ in Thousands			1 Months Ended	12 Months Ended
	Jan. 19, 2023	Aug. 10, 2022	Jul. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Payments to acquire real estate				$ 65,562	$ 18,405	$ 5,320
OZ Fund [Member]
Investment				77.00%
Hammond Estates [Member] \| Orangeburg, South Carolina [Member]
Payments to acquire real estate		$ 5,200
Mighty Oak [Member] \| Subsequent Event [Member]
Price of acquisition expected	$ 3,700
UMH OZ Fund, LLC [Member]
Payment for investments			$ 8,000