Related Party Transactions	6 Months Ended
Jul. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	4. RELATED PARTY TRANSACTIONS On December 1, 2014, the Trust entered into a $1,000,000 net maximum Demand/Revolving Line of Credit/Promissory Note with Rare Earth Financial, LLC, an entity which is wholly owned by Mr. Wirth and his family members. The Demand/Revolving Line of Credit/Promissory Note, as amended on June 19, 2017, bears interest at 7.0% per annum for both a payable and receivable, is interest only quarterly and matures on June 30, 2019. No prepayment penalty exists on the Demand/Revolving Line of Credit/Promissory Note. The balance fluctuates significantly through the period. The Demand/Revolving Line of Credit/Promissory Note has a net maximum borrowing/lending capacity of $1,000,000. As of July 31, 2018 and January 31, 2018, the Trust had a an amount receivable of approximately $797,000, including accrued interest and $811,000, respectively. During the six months period ended July 31, 2018, the Trust advanced approximately $9,000, received approximately $50,000 in repayments and accrued approximately $27,000 of interest income. As of January 31, 2017, the Trust had an available Affiliate credit facility with a maximum borrowing/lending capacity of $500,000 to Tempe/Phoenix Airport Resort LLC. On June 19, 2017, the Board changed the terms of Tempe/Phoenix Airport Resort LLC Affiliate credit facilities by increasing the borrowing capacity to $1,000,000 and changed the Maturity Date from June 30, 2017 to June 30, 2019, bears interest at 7.0% per annum for both a payable and receivable. As of July 31, 2018 and January 31, 2018, the Trust had an amount receivable of approximately $870,000 and $970,000, respectively. During the six months period ended July 31, 2018, the Trust accrued approximately $29,000 of interest income. As of July 31, 2018 and January 31, 2018, Mr. Wirth and his affiliates held 2,974,038 and 2,974,038 Class B Partnership units, which represented 23.33% and 23.35% of the total outstanding Partnership units. As of July 31, 2018 and January 31, 2018, Mr. Wirth and his affiliates held 7,048,462 and 6,939,429 respectively, Shares of Beneficial Interest in the Trust, which represented 73.09% and 70.99%, respectively, of the total issued and outstanding Shares of Beneficial Interest. For the three and six months ended July 31, 2018, Mr. Wirth’s affiliates paid the Trust approximately $40,000 and $100,000 respectively, for management and licensing fees. During the six months period ended July 31, 2018, Ms. Pamela Barnhill, immediate family member to Mr. Jim Wirth, was employed by the Trust and IBC and was paid approximately $78,000 for the six months period ended July 31, 2018.. The Trust also employs another immediate family member of Mr. Wirth who provides technology support services to the Trust, receiving a $60,000 yearly salary. Another immediate family member of Mr. Wirth provides investor relations support and services on an hourly basis, of which the Trust has paid this individual approximately $11,000 during the six months period ended July 31, 2018.

Related Party Transactions

6 Months Ended

Jul. 31, 2018

4. RELATED PARTY TRANSACTIONS

On December 1, 2014, the Trust entered into a $1,000,000 net maximum Demand/Revolving Line of Credit/Promissory Note with Rare Earth Financial, LLC, an entity which is wholly owned by Mr. Wirth and his family members. The Demand/Revolving Line of Credit/Promissory Note, as amended on June 19, 2017, bears interest at 7.0% per annum for both a payable and receivable, is interest only quarterly and matures on June 30, 2019. No prepayment penalty exists on the Demand/Revolving Line of Credit/Promissory Note. The balance fluctuates significantly through the period. The Demand/Revolving Line of Credit/Promissory Note has a net maximum borrowing/lending capacity of $1,000,000. As of July 31, 2018 and January 31, 2018, the Trust had a an amount receivable of approximately $797,000, including accrued interest and $811,000, respectively. During the six months period ended July 31, 2018, the Trust advanced approximately $9,000, received approximately $50,000 in repayments and accrued approximately $27,000 of interest income.

As of January 31, 2017, the Trust had an available Affiliate credit facility with a maximum borrowing/lending capacity of $500,000 to Tempe/Phoenix Airport Resort LLC. On June 19, 2017, the Board changed the terms of Tempe/Phoenix Airport Resort LLC Affiliate credit facilities by increasing the borrowing capacity to $1,000,000 and changed the Maturity Date from June 30, 2017 to June 30, 2019, bears interest at 7.0% per annum for both a payable and receivable. As of July 31, 2018 and January 31, 2018, the Trust had an amount receivable of approximately $870,000 and $970,000, respectively. During the six months period ended July 31, 2018, the Trust accrued approximately $29,000 of interest income.

As of July 31, 2018 and January 31, 2018, Mr. Wirth and his affiliates held 2,974,038 and 2,974,038 Class B Partnership units, which represented 23.33% and 23.35% of the total outstanding Partnership units. As of July 31, 2018 and January 31, 2018, Mr. Wirth and his affiliates held 7,048,462 and 6,939,429 respectively, Shares of Beneficial Interest in the Trust, which represented 73.09% and 70.99%, respectively, of the total issued and outstanding Shares of Beneficial Interest. For the three and six months ended July 31, 2018, Mr. Wirth’s affiliates paid the Trust approximately $40,000 and $100,000 respectively, for management and licensing fees.

During the six months period ended July 31, 2018, Ms. Pamela Barnhill, immediate family member to Mr. Jim Wirth, was employed by the Trust and IBC and was paid approximately $78,000 for the six months period ended July 31, 2018.. The Trust also employs another immediate family member of Mr. Wirth who provides technology support services to the Trust, receiving a $60,000 yearly salary. Another immediate family member of Mr. Wirth provides investor relations support and services on an hourly basis, of which the Trust has paid this individual approximately $11,000 during the six months period ended July 31, 2018.