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FEDERAL INCOME TAXES (Details Narrative) - Federal State and Local Income Taxes [Member] - USD ($)
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Operating Loss Carryforwards [Line Items]      
Net income of taxable reit subsidiary $ 71,000    
Net loss of taxable reit subsidiary   $ 1,400,000 $ 273,000
Federal state and franchise taxes included in general and administrative expenses $ 16,000 $ 10,000 $ 10,000