Manufactured Housing Properties (MHPC) 10-K 30 Mar 22 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 29, 2022	Jun. 30, 2021
Document Information Line Items
Entity Registrant Name	MANUFACTURED HOUSING PROPERTIES INC.
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		12,403,680
Entity Public Float			$ 1,647,522
Amendment Flag	false
Entity Central Index Key	0001277998
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
ICFR Auditor Attestation Flag	false
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-51229
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	51-0482104
Entity Address, Address Line One	136 Main Street,
Entity Address, City or Town	Pineville
Entity Address, State or Province	NC
Entity Address, Postal Zip Code	28134
City Area Code	(980)
Local Phone Number	273-1702
Entity Interactive Data Current	Yes
Auditor Firm ID	711
Auditor Name	Friedman LLP
Auditor Location	Marlton, New Jersey

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Investment Property
Land	$ 18,854,760	$ 11,770,605
Site and Land Improvements	35,133,079	22,029,975
Buildings and Improvements	14,666,296	6,437,251
Construction in Process	3,030,456	7,092
Total Investment Property	71,684,591	40,244,923
Accumulated Depreciation & Amortization	(4,832,300)	(2,779,201)
Net Investment Property	66,852,291	37,465,722
Cash and Cash Equivalents, including restricted cash of $705,195 and $339,152, respectively	2,106,329	1,988,857
Accounts Receivable, net	175,955	46,952
Other Assets	913,205	2,895,221
Total Assets	70,047,780	42,396,752
Liabilities
Accounts Payable	477,484	236,992
Notes Payable, net of $2,064,294 and $1,096,629 debt discount	48,891,483	31,216,738
Line of Credit – Variable Interest Entity, net of $151,749 and $134,051 debt discount, respectively	6,200,607	3,214,916
Note Payable – Line of Credit Related Party	150,000
Note Payable – Related Party	1,500,000
Accrued Liabilities including amounts due to related parties of $250,000 and $0, respectively	1,235,001	237,442
Tenant Security Deposits	705,195	339,152
Series C Redeemable Preferred Stock, par value $0.01 per share; 47,000 and 0 shares authorized; 5,734 and 0 shares issued and outstanding; redemption value $5,734,400 and $0 as of December 31, 2021 and 2020, respectively	5,214,370
Total Liabilities	64,374,140	35,245,240
Commitments and Contingencies (See note 7)
Redeemable Preferred Stock – subject to redemption
Series A Cumulative Redeemable Convertible Preferred Stock, par value $0.01 per share; 4,000,000 shares authorized; 1,886,000 and 1,890,000 shares issued and outstanding; redemption value $7,072,500 and $7,087,500 as of December 31, 2021 and 2020, respectively	5,841,771	5,381,500
Series B Cumulative Redeemable Preferred Stock, par value $0.01 per share; 1,000,000 shares authorized; 758,551 and 641,254 shares issued and outstanding; redemption value $11,378,265 and $9,618,810 as of December 31, 2021 and 2020, respectively	8,518,594	6,692,076
Deficit
Common Stock, par value $0.01 per share; 200,000,000 shares authorized; 12,403,680 and 12,398,580 shares are issued and outstanding as of December 31, 2021 and 2020, respectively	124,037	124,016
Additional Paid in Capital	(3,160,712)	(1,052,611)
Accumulated Deficit	(4,672,537)	(3,574,194)
Total Manufactured Housing Properties Inc. Deficit	(7,709,212)	(4,502,789)
Non-controlling interest in Variable Interest Entities	(977,513)	(419,275)
Total Deficit	(8,686,725)	(4,922,064)
TOTAL LIABILITIES AND DEFICIT	$ 70,047,780	$ 42,396,752

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Restricted cash (in Dollars)	$ 705,195	$ 339,152
Notes Payable, net (in Dollars)	2,064,294	1,096,629
Variable Interest Entity, net (in Dollars)	$ 151,749	$ 134,051
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, authorized	200,000,000	200,000,000
Common stock, issued	12,403,680	12,398,580
Common stock, outstanding	12,403,680	12,398,580
Series C Redeemable Preferred Stock
Redeemable Preferred Stock par value (in Dollars per share)	$ 0.01	$ 0.01
Redeemable Preferred Stock authorized	47,000	0
Redeemable Preferred Stock outstanding	5,734	0
Preferred stock, redemption value (in Dollars)	$ 5,734,400	$ 0
Series A Cumulative Redeemable Convertible Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized	4,000,000	4,000,000
Preferred stock, issued	1,886,000	1,890,000
Preferred stock, outstanding	1,886,000	1,890,000
Preferred stock, redemption value (in Dollars)	$ 7,072,500	$ 7,087,500
Series B Cumulative Redeemable Preferred Stock
Preferred stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized	1,000,000	1,000,000
Preferred stock, issued	758,551	641,254
Preferred stock, outstanding	758,551	641,254
Preferred stock, redemption value (in Dollars)	$ 11,378,265	$ 9,618,810

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Rental and related income	$ 8,328,294	$ 6,380,515
Property sales	33,983
Total revenues	8,362,277	6,380,515
Community operating expenses
Repair and maintenance	529,899	390,140
Real estate taxes	463,148	315,061
Utilities	691,830	571,182
Insurance	125,159	158,672
General and administrative expense	821,234	198,425
Total community operating expenses	2,631,270	1,633,480
Corporate payroll and overhead	3,013,810	1,581,807
Depreciation and amortization expense	2,060,882	1,652,509
Interest expense	2,243,876	1,961,843
Refinancing costs	110,691	464,568
Total Expenses	10,060,529	7,294,207
Other income	139,300
Gain on sale of property		761,978
Net loss before provision for income taxes	(1,558,952)	(151,714)
Provision for income taxes
Net loss	(1,558,952)	(151,714)
Net income (loss) attributable to non-controlling interest variable interest entity share of net income	(460,609)	451,876
Net income (loss) attributable to Manufactured Housing Properties Inc.	(1,098,343)	(603,590)
Preferred stock dividends and put option value accretion
Series A preferred dividends	384,864	377,353
Series A preferred put option value accretion	472,271	472,500
Series B preferred dividends	579,303	433,790
Series B preferred put option value accretion	739,034	567,217
Total preferred stock dividends and put option value accretion	2,175,472	1,850,860
Net loss attributable to common stockholders	$ (3,273,815)	$ (2,454,450)
Weighted average shares – basic and fully diluted (in Shares)	13,058,917	12,896,448
Net loss per share – basic and fully diluted (in Dollars per share)	$ (0.25)	$ (0.19)

Consolidated Statement of Chang

Consolidated Statement of Changes in Deficit Equity - USD ($)	COMMON STOCK	ADDITIONAL PAID IN CAPITAL	ACCUMULATED DEFICIT	TOTAL MANUFACTURED HOUSING PROPERTIES INC.	NON CONTROLLING INTEREST	Total
Balance at Dec. 31, 2019	$ 123,361	$ 759,849	$ (3,840,085)	$ (2,956,875)	$ 25,707	$ (2,931,168)
Balance (in Shares) at Dec. 31, 2019	12,336,080
Stock option expense		2,370		2,370		2,370
Common stock issuance to board of directors	$ 500	32,000		32,500		32,500
Common stock issuance to board of directors (in Shares)	50,000
Preferred shares Series A dividends		(377,353)		(377,353)		(377,353)
Preferred shares Series A put option value accretion		(472,500)		(472,500)		(472,500)
Preferred shares Series B dividends		(433,790)		(433,790)		(433,790)
Preferred shares Series B put option value accretion		(567,217)		(567,217)		(567,217)
Common Stock issuance to preferred share holders	$ 155	4,030		4,185		4,185
Common Stock issuance to preferred share holders (in Shares)	12,500
Distributions from VIE					(27,377)	(27,377)
Deemed dividend – Sale to VIE			869,481	869,481	(869,481)
Net income (loss)			(603,590)	(603,590)	451,876	(151,714)
Balance at Dec. 31, 2020	$ 124,016	(1,052,611)	(3,574,194)	(4,502,789)	(419,275)	(4,922,064)
Balance (in Shares) at Dec. 31, 2020	12,398,580
Stock option expense		66,015		66,015		66,015
Preferred shares Series A dividends		(384,864)		(384,864)		(384,864)
Preferred shares Series A put option value accretion		(472,271)		(472,271)		(472,271)
Preferred shares Series B dividends		(579,303)		(579,303)		(579,303)
Preferred shares Series B put option value accretion		(739,034)		(739,034)		(739,034)
Common Stock issuance to preferred share holders	$ 21	1,356		1,377		1,377
Common Stock issuance to preferred share holders (in Shares)	5,100
Contributions to VIE					12,371	12,371
Distributions from VIE					(110,000)	(110,000)
Net income (loss)			(1,098,343)	(1,098,343)	(460,609)	(1,558,952)
Balance at Dec. 31, 2021	$ 124,037	$ (3,160,712)	$ (4,672,537)	$ (7,709,212)	$ (977,513)	$ (8,686,725)
Balance (in Shares) at Dec. 31, 2021	12,403,680

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash Flows from Operating Activities:
Net loss	$ (1,558,952)	$ (151,714)
Adjustments to reconcile net loss to net cash provided by operating activities:
Gain on sale of property		(761,978)
Stock option expense	66,015	2,370
Stock compensation expense		32,500
Amortization of debt issuance costs	230,173	133,190
Write off debt issuance costs recorded as debt discount	135,339	464,569
Gain on debt extinguishment	(139,300)
Loss on disposal of homes	127,057
Depreciation and amortization	2,060,882	1,652,509
Changes in operating assets and liabilities:
Accounts receivable	(129,003)	(11,715)
Other assets	118,309	215,650
Accounts payable	241,869	4,820
Tenant security deposits	366,043	28,039
Accrued liabilities	747,559	(329,333)
Net Cash Provided by Operating Activities	2,265,991	1,278,907
Cash Flows from Investing Activities:
Capital improvements	(2,026,414)	(1,299,195)
Purchases of investment properties	(6,617,000)	(1,001,000)
Proceeds from sale of properties		2,100,000
Payment of acquisition costs	(481,781)
Net Cash Used in Investing Activities	(9,125,195)	(200,195)
Cash Flows from Financing Activities:
Proceeds from notes payable – related party	1,650,000
Repayment of notes payable – related party		(2,608,867)
Proceeds from notes payable	4,325,522	16,960,969
Repayment of notes payable	(4,909,168)	(18,555,939)
Proceeds from lines of credit – VIE	3,421,209	880,336
Repayment of lines of credit – VIE	(1,732,599)
Proceeds from issuance of common stock		4,185
Proceeds from issuance of preferred stock	6,809,884	2,151,250
Payment of debt and Series C Preferred Stock costs recorded as debt discount	(1,526,376)	(1,230,680)
Preferred shares dividends	(964,167)	(811,143)
Contribution to VIE	12,371
Distribution from VIE	(110,000)	(27,377)
Net Cash Provided by (Used in) Financing Activities	6,976,676	(3,237,266)
Net Change in Cash and Cash Equivalents	117,472	(2,158,554)
Cash and cash equivalents at beginning of the year	1,988,857	4,147,411
Cash and cash equivalents at end of the year	2,106,329	1,988,857
End of year
Cash and cash equivalents	1,401,134	1,649,705
Restricted cash	705,195	339,152
Total	2,106,329	1,988,857
Beginning of year
Cash and cash equivalents	1,649,705	3,831,376
Restricted cash	339,152	316,035
Total	1,988,857	4,147,411
Cash paid for:
Income taxes		639
Interest	2,184,891	1,679,114
Non-Cash Investing and Financing Activities
Notes and lines of credit related to acquisitions and capital improvements	22,449,312	4,150,000
Line of credit related to acquisitions		2,468,631
Non-cash preferred stock accretion	1,211,305	1,039,717
Stock issued in connection with Series B Preferred Stock issuance	1,377
Debt issuance costs included in accounts payable	$ 250,000

Summary of Significant Accounti

Summary of Significant Accounting Policies and Organization	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION Organization Manufactured Housing Properties Inc. (the “Company”) is a Nevada corporation whose principal activities are to acquire, own, and operate manufactured housing communities. Basis of Presentation The Company prepares its consolidated financial statements under the accrual basis of accounting, in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Principles of Consolidation The consolidated financial statements include the accounts of the Company, entities controlled by the Company through its direct or indirect ownership of a majority interest and any other entities in which the Company has a controlling financial interest. The Company consolidates variable interest entities (“VIEs”) where the Company is the primary beneficiary. The primary beneficiary of a VIE is the party that has both the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. The Company’s formation of all subsidiaries and VIE’s date of consolidation are as follows: Name of Subsidiary State of Formation Date of Formation Ownership Pecan Grove MHP LLC North Carolina October 12, 2016 100% Azalea MHP LLC North Carolina October 25, 2017 100% Holly Faye MHP LLC North Carolina October 25, 2017 100% Chatham Pines MHP LLC North Carolina October 31, 2017 100% Maple Hills MHP LLC North Carolina October 31, 2017 100% Lakeview MHP LLC South Carolina November 1, 2017 100% MHP Pursuits LLC North Carolina January 31, 2019 100% Mobile Home Rentals LLC North Carolina September 30, 2016 100% Hunt Club MHP LLC South Carolina March 8, 2019 100% B&D MHP LLC South Carolina April 4, 2019 100% Crestview MHP LLC North Carolina June 28, 2019 100% Springlake MHP LLC Georgia October 10, 2019 100% ARC MHP LLC South Carolina November 13, 2019 100% Countryside MHP LLC South Carolina March 12, 2020 100% Evergreen MHP LLC Tennessee March 17, 2020 100% Golden Isles MHP LLC Georgia March 16, 2021 100% Anderson MHP LLC South Carolina June 2, 2021 100% Capital View MHP LLC South Carolina August 6, 2021 100% Hidden Oaks MHP LLC South Carolina August 6, 2021 100% North Raleigh MHP LLC North Carolina September 16, 2021 100% Carolinas 4 MHP LLC North Carolina November 30, 2021 100% Charlotte 3 Park MHP LLC North Carolina December 10, 2021 100% Gvest Finance LLC North Carolina December 11, 2018 VIE Gvest Homes I LLC Delaware November 9, 2020 VIE Brainerd Place LLC Delaware February 24, 2021 VIE Bull Creek LLC Delaware April 13,2021 VIE Gvest Anderson Homes LLC Delaware June 22, 2021 VIE Gvest Capital View Homes LLC Delaware August 6, 2021 VIE Gvest Hidden Oaks Homes LLC Delaware August 6, 2021 VIE Gvest Springlake Homes LLC Delaware September 24, 2021 VIE Gvest Carolinas 4 Homes LLC Delaware November 13, 2021 VIE All intercompany transactions and balances have been eliminated in consolidation. The Company does not have a majority or minority interest in any other company, either consolidated or unconsolidated. Revenue Recognition Mobile home rental and related income is generated from lease agreements for our sites and homes. The lease component of these agreements is accounted for under Topic 842 of the Financial Accounting Standards Board, or FASB, Accounting Standards Codification, or ASC, for leases. Under ASC 842, the Company must assess on an individual lease basis whether it is probable that we will collect the future lease payments. The Company considers the tenant’s payment history and current credit status when assessing collectability. When collectability is not deemed probable, the Company will write-off the tenant’s receivables, including straight-line rent receivable, and limit lease income to cash received. The Company’s revenues primarily consist of rental revenues and fee and other income. The Company has the following revenue sources and revenue recognition policies: ● Rental revenues include revenues from the leasing of land lot or a combination of both, the mobile home and land at our properties to tenants. ○ Revenues from the leasing of land lot or a combination of both, the mobile home and land at the Company’s properties to tenants include (i) lease components, including land lot or a combination of both, the mobile home and land, and (ii) reimbursement of utilities and account for the components as a single lease component in accordance with ASC 842. ○ Revenues derived from fixed lease payments are recognized on a straight-line basis over the non-cancelable period of the lease. The Company commences rental revenue recognition when the underlying asset is available for use by the lessee. Revenue derived from the reimbursement of utilities are generally recognized in the same period as the related expenses are incurred. The Company’s leases are month-to-month. Accounts Receivable Accounts receivable consist primarily of amounts currently due from residents. Accounts receivables are reported in the balance sheet at outstanding principal adjusted for any charge-offs and the allowance for losses. The Company records an allowance for bad debt when receivables are over 90 days old. Acquisitions The Company accounts for acquisitions as asset acquisitions in accordance with ASC 805, “Business Combinations,” and allocates the purchase price of the property based upon the fair value of the assets acquired, which generally consist of land, site and land improvements, buildings and improvements and rental homes. The Company allocates the purchase price of an acquired property generally determined by internal evaluation as well as third-party appraisal of the property obtained in conjunction with the purchase. Variable Interest Entities In December 2020, the Company entered into a property management agreement with Gvest Finance LLC, a company owned and controlled by the Company’s parent company, Gvest Real Estate Capital LLC, an entity whose sole owner is Raymond M. Gee, the Company’s chairman and chief executive officer, and has subsequently entered into property management agreements with Gvest Homes I LLC , Gvest Anderson Homes LLC, Gvest Capital View Homes LLC, Gvest Hidden Oaks Homes LLC, Gvest Springlake Homes LLC, Gvest Carolinas 4 Homes LLC Additionally, during 2021, the Company formed two entities, Brainerd Place LLC and Bull Creek LLC, for the purpose of exploring opportunities to develop mobile home communities. The Company owns 49% of these entities and Gvest Real Estate LLC, an entity whose sole owner is Raymond M. Gee, owns 51%. The Company also executed operating agreements with these entities which designate Gvest Capital Management LLC, a company owned and controlled by Gvest Real Estate Capital LLC, as manager with the authority, power, and discretion to manage and control the entities’ business decisions. The operating agreements require the Company to make cash contributions to the entities to fund their activities, operations, and existence, if the Company approves the contribution requests from the manager, which ultimately provides the Company with power to direct the economically significant activities of these entities. A company with interests in a VIE must consolidate the entity if the company is deemed to be the primary beneficiary of the VIE; that is, if it has both (1) the power to direct the economically significant activities of the entity and (2) the obligation to absorb losses of, or the right to receive benefits from, the entity that could potentially be significant to the VIE. Such a determination requires management to evaluate circumstances and relationships that may be difficult to understand and to make a significant judgment, and to repeat the evaluation at each subsequent reporting date. Primarily due to the Company’s common ownership by Mr. Gee, its power to direct the activities of these entities that most significantly impact their economic performance, and the fact that the Company has the obligation to absorb losses or the right to receive benefits from these entities that could potentially be significant to these entities, the entities listed above are considered to be VIEs in accordance applicable GAAP. Net Income (Loss) Per Share Basic net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding, including vested stock options during the period. Diluted net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding plus the weighted average number of net shares that would be issued upon exercise of stock options pursuant to the treasury stock method. For the year ended December 31, 2021, the potentially dilutive penny options for the purchase of 656,175 shares of Common Stock were included in basic loss per share. Total dilutive securities outstanding as of December 31, 2021 totaled 50,000 stock options, 1,886,000 shares of Series A Cumulative Redeemable Convertible Preferred Stock, which are convertible into Common Stock for a total of 1,866,000 shares, which are not included in dilutive loss per share as the effect would be anti-dilutive. For the year ended December 31, 2020, the potentially dilutive penny options for the purchase of 519,675 shares of Common Stock were included in basic loss per share. Total dilutive securities outstanding as of December 31, 2020 totaled 136,500 stock options, 1,890,000 shares of Series A Cumulative Redeemable Convertible Preferred Stock, which are convertible into Common Shares for a total of 1,890,000, which are not included in dilutive loss per share as the effect would be anti-dilutive. Use of Estimates The presentation of financial statements in conformity with GAAP requires management to make estimates and assumptions that effect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reported period. Actual results could differ from those estimates. Investment Property and Depreciation Investment property, including property and equipment, is carried at cost. Depreciation for Sites and Building is computed principally on the straight-line method over the estimated useful lives of the assets (ranging from 15 to 25 years). Depreciation of Improvements to Sites and Buildings, Rental Homes and Equipment and Vehicles is computed principally on the straight-line method over the estimated useful lives of the assets (ranging from 3 to 25 years). Land Development Costs are not depreciated until they are put in use, at which time they are capitalized as Sites and Land Improvements. Interest Expense pertaining to Land Development Costs are capitalized. Maintenance and Repairs are charged to expense as incurred and improvements are capitalized. The costs and related accumulated depreciation of property sold or otherwise disposed of are removed from the financial statement and any gain or loss is reflected in the current period’s results of operations. Impairment Policy The Company applies FASB ASC 360-10, “Property, Plant & Equipment,” to measure impairment in real estate investments. Rental properties are individually evaluated for impairment when conditions exist which may indicate that it is probable that the sum of expected future cash flows (on an undiscounted basis without interest) from a rental property is less than the carrying value under its historical net cost basis. These expected future cash flows consider factors such as future operating income, trends and prospects as well as the effects of leasing demand, competition and other factors. Upon determination that a permanent impairment has occurred, rental properties are reduced to their fair value. For properties to be disposed of, an impairment loss is recognized when the fair value of the property, less the estimated cost to sell, is less than the carrying amount of the property measured at the time there is a commitment to sell the property and/or it is actively being marketed for sale. A property to be disposed of is reported at the lower of its carrying amount or its estimated fair value, less its cost to sell. After the date we determine that a property is held for disposition, depreciation expense is not recorded. There was no impairment during the years ended December 31, 2021 and 2020. Cash and Cash Equivalents The Company considers all highly liquid financial instruments purchased with an original maturity of three months or less to be cash equivalents. The Company maintains cash balances at banks and deposits at times may exceed federally insured limits. Management believes that the financial institutions that hold the Company’s cash are financially secure and, accordingly, minimal credit risk exists. At December 31, 2021 and 2020, the Company had approximately $763,000 and $641,000 above the FDIC-insured limit, respectively, including restricted cash held for tenant security deposits of $705,195 and $339,152, respectively. Stock Based Compensation All stock based payments to employees, nonemployee consultants, and to nonemployee directors for their services as directors, including any grants of restricted stock and stock options, are measured at fair value on the grant date and recognized in the statements of operations as compensation or other expense over the relevant service period in accordance with FASB ASC Topic 718. Stock based payments to nonemployees are recognized as an expense over the period of performance. Such payments are measured at fair value at the earlier of the date a performance commitment is reached, or the date performance is completed. In addition, for awards that vest immediately and are nonforfeitable the measurement date is the date the award is issued. The Company recorded stock option expense of $66,015 and $2,370 during the years ended December 31, 2021 and 2020, respectively. Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB ASC for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB ASC to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. Most of the Company’s financial assets do not have a quoted market value. Therefore, estimates of fair value are necessarily based on a number of significant assumptions (many of which involve events outside the control of management). Such assumptions include assessments of current economic conditions, perceived risks associated with these financial instruments and their counterparties, future expected loss experience and other factors. Given the uncertainties surrounding these assumptions, the reported fair values represent estimates only and, therefore, cannot be compared to the historical accounting model. Use of different assumptions or methodologies is likely to result in significantly different fair value estimates. The fair value of cash and cash equivalents, accounts receivables, and accounts payable approximates their current carrying amounts since all such items are short-term in nature. The fair value of variable and fixed rate mortgages payable and lines of credit approximate their current carrying amounts on the balance sheet since such amounts payable are at approximately a weighted average current market rate of interest. Reclassifications Certain amounts in the prior period presentation have been reclassified to conform with the current presentation. For the year ended December 31, 2020, the Company reclassed approximately $7,000 from buildings to breakout separately as construction in process on the balance sheet to enable comparison to the current period. Income Taxes The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines deferred tax assets and liabilities based on the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines that it would be able to realize its deferred tax assets in the future in excess of their net recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. The Company recognizes interest and penalties, if any, with income tax expense in the accompanying consolidated statement of operations. As of December 31, 2021, and December 31, 2020, there were no such accrued interest or penalties. Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” ASU 2016-13 requires that entities use a new forward looking “expected loss” model that generally will result in the earlier recognition of allowance for credit losses. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. ASU No. 2016-13 is effective for annual reporting periods, including interim reporting periods within those periods, beginning after December 15, 2022. The Company is currently evaluating the potential impact this standard may have on the consolidated financial statements. In May 2020, the Securities and Exchange Commission adopted amendments to the financial disclosure requirements in Regulation S-X relating to the acquisition and disposition of businesses by registrants. The amendments, including Rule 3-05, Financial Statements of Businesses Acquired or to Be Acquired; Rule 3-14, Special Instructions for Real Estate Operations to Be Acquired; and Article 11, Pro Forma Financial Information, focus on the financial information required to be disclosed in connection with the acquisition and disposition of businesses, real estate operations, and investment companies and generally increased the thresholds at which acquisitions are deemed significant and require additional disclosures. The amendments are effective for fiscal years beginning after December 31, 2020. The Company has evaluated the impact this standard had on the consolidated financial statements and determined that it had no impact on the consolidated financial statements. However, the Company will integrate these amendments in evaluating the significance and required additional disclosures upon acquisitions in future periods as necessary. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying unaudited condensed consolidated financial statements. Impact of Coronavirus Pandemic In December 2019, a novel strain of coronavirus was reported to have surfaced in Wuhan, China. On March 11, 2020, the World Health Organization declared the outbreak a pandemic, and on March 13, 2020, the United States declared a national emergency. Some states and cities, including some where the Company’s properties are located, have reacted by instituting quarantines, restrictions on travel, “stay at home” rules and restrictions on the types of businesses that may continue to operate and in what capacity, as well as guidance in response to the pandemic and the need to contain it. The rules and restrictions put in place have had a negative impact on the economy and business activity and may adversely impact the ability of the Company’s tenants, many of whom may be restricted in their ability to work, to pay their rent as and when due. In addition, the Company’s property managers may be limited in their ability to properly maintain the Company’s properties. Enforcing the Company’s rights as landlord against tenants who fail to pay rent or otherwise do not comply with the terms of their leases may not be possible as many jurisdictions, including those where are properties are located, have established rules and/or regulations preventing the Company from evicting tenants for certain periods in response to the pandemic. If the Company is unable to enforce its rights as landlords, its business would be materially affected If the current pace of the pandemic does not continue to slow and the spread of the virus is not contained, the Company’s business operations could be further delayed or interrupted. The Company expects that government and health authorities may announce new or extend existing restrictions, which could require the Company to make further adjustments to its operations in order to comply with any such restrictions. The duration of any business disruption cannot be reasonably estimated at this time but may materially affect the Company’s ability to operate its business and result in additional costs. The extent to which the pandemic may impact the Company’s results will depend on future developments, which are highly uncertain and cannot be predicted as of the date of this report, including new information that may emerge concerning the severity of the pandemic and steps taken to contain the pandemic or treat its impact, among others. Nevertheless, the pandemic and the current financial, economic, and capital markets environment present material uncertainty and risk with respect to the Company’s performance, financial condition, results of operations and cash flows.

Revision of Prior Year Immateri

Revision of Prior Year Immaterial Misstatement	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Disclosure [Abstract]
REVISION OF PRIOR YEAR IMMATERIAL MISSTATEMENT	NOTE 2 – REVISION OF PRIOR YEAR IMMATERIAL MISSTATEMENT Immaterial Misstatement – Springlake Purchase Price Allocation During the year ended December 31, 2021, the Company identified an error in the allocation of the purchase price of its Springlake community acquired in November 2019 that overstated the value of buildings and understated the value of land improvements and land on the balance sheet. The Company assessed the materiality of this error considering both qualitative and quantitative factors and determined that for the quarters ended December 31, 2019 through September 30, 2021, the error was material to the individual line items on the balance sheet, but immaterial to the balance sheet in total since the correction only requires a reclassification. The Company determined that for the quarters ended December 31, 2019 through September 30, 2021, the error was immaterial to the consolidated statement of operations, consolidated statement of changes in deficit, and consolidated statement of cash flows, so the impact to these statements is not presented below. The Company has decided to correct this error as a revision to its previously issued consolidated balance sheet for the quarters ended December 31, 2019 through September 30, 2021. To correct this error, the Company reclassified $1,105,863 from buildings to land improvements and $476,787 from buildings to land in accordance with a third-party appraisal of the property. Immaterial Misstatement – 2020 Homes Sale to Gvest VIEs During the year ended December 31, 2021, the Company identified an error in the recording of the December 2020 related party sale of mobile homes to Gvest Finance LLC and Gvest Homes I LLC. The Company recorded the sale of all 364 park owned homes within the ARC, Countryside, Crestview, and Maple communities, but only 305 park owned homes were sold. The Company retained ownership of the remaining homes located within the ARC, Crestview, and Maple communities. The Company assessed the materiality of this error considering both qualitative and quantitative factors and determined that for the year ended December 31 2020, the error was immaterial to the consolidated balance sheet, and consolidated statement of changes in deficit in total, but material to the amounts attributable to VIEs versus attributable to Manufactured Housing Properties Inc. The Company has decided to correct this error as a revision to its previously issued consolidated balance sheet and statement of changes in deficit for the year and quarters ended December 31, 2020 through September 30, 2021 and has reclassified $869,481 from accumulated Manufactured Housing Properties Inc. deficit instead to non-controlling interest in VIE. The Company determined for the quarters ended December 31, 2020 through September 30, 2021, the error was immaterial to the consolidated statement of operations. The consolidated statement of cash flows is not presented because there is no impact on total cash flows from operating, investing, or financing activities from this error. The tables below present the impacts of the revisions in the Company’s consolidated financial statements. Consolidated Balance Sheets December 31, 2019 March 31, June 30, September 30, December 31, 2020 March 31, June 30, September 30, As Previously Reported: Land $ 10,885,938 $ 12,094,338 $ 11,378,818 $ 11,378,818 $ 11,293,818 $ 12,343,818 $ 12,343,818 $ 15,293,818 Land Improvements 17,466,801 20,286,401 21,845,771 22,007,126 20,924,112 21,506,262 21,580,874 24,107,172 Buildings 7,067,520 7,396,472 6,791,371 7,048,699 8,026,993 9,025,775 9,586,461 12,735,309 Construction in Process - - - - - - - 1,897,258 Total Investment Property 35,420,259 39,777,211 40,015,960 40,434,643 40,244,923 42,875,855 43,511,153 54,033,557 Accumulated MHPC Deficit (3,840,085 ) (4,194,251 ) (4,440,913 ) (4,497,737 ) (4,443,675 ) (4,857,951 ) (5,044,928 ) (4,621,293 ) Total MHPC Deficit (2,956,875 ) (3,741,871 ) (4,444,310 ) (4,932,523 ) (5,372,270 ) (6,314,063 ) (7,004,003 ) (7,137,732 ) NCI in VIE 25,707 21,257 26,030 40,303 450,206 497,662 586,010 39,504 Total Deficit (2,931,168 ) (3,720,614 ) (4,418,280 ) (4,892,220 ) (4,922,064 ) (5,816,401 ) (6,417,993 ) (7,098,228 ) Adjustments: Land $ 476,787 $ 476,787 $ 476,787 $ 476,787 $ 476,787 $ 476,787 $ 476,787 $ 476,787 Land Improvements 1,105,863 1,105,863 1,105,863 1,105,863 1,105,863 1,105,863 1,105,863 1,105,863 Buildings (1,582,650 ) (1,582,650 ) (1,582,650 ) (1,582,650 ) (1,582,650 ) (1,582,650 ) (1,582,650 ) (1,582,650 ) Construction in Process - - - - - - - Total Investment Property - - - - - - - - Accumulated MHPC Deficit - - - - 869,481 869,481 869,481 869,481 Total MHPC Deficit - - - - 869,481 869,481 869,481 869,481 NCI in VIE - - - - (869,481 ) (869,481 ) (869,481 ) (869,481 ) Total Deficit - - - - - - - - As Revised: Land $ 11,362,725 $ 12,571,125 $ 11,855,605 $ 11,855,605 $ 11,770,605 $ 12,820,605 $ 12,820,605 $ 15,770,605 Land Improvements 18,572,664 21,392,264 22,951,264 23,112,989 22,029,975 22,612,125 22,686,737 25,213,035 Buildings 5,484,870 5,813,822 5,208,721 5,466,049 6,444,343 7,443,125 8,003,811 11,152,659 Construction in Process - - - - - - - 1,897,258 Total Investment Property 35,420,259 39,777,211 40,015,960 40,434,643 40,244,923 42,875,855 43,511,153 54,033,557 Accumulated MHPC Deficit (3,840,085 ) (4,194,251 ) (4,440,913 ) (4,497,737 ) (3,574,194 ) (3,988,470 ) (4,175,447 ) (3,751,812 ) Total MHPC Deficit (2,956,875 ) (3,741,871 ) (4,444,310 ) (4,932,523 ) (4,502,789 ) (5,444,582 ) (6,134,522 ) (6,268,251 ) NCI in VIE 25,707 21,257 26,030 40,303 (419,275 ) (371,819 ) (283,471 ) (829,977 ) Total Deficit (2,931,168 ) (3,720,614 ) (4,418,280 ) (4,892,220 ) (4,922,064 ) (5,816,401 ) (6,417,993 ) (7,098,228 ) Consolidated Statements of Changes in Deficit 31-Dec-20 31-Mar-21 30-Jun-21 30-Sep-21 As Previously Reported: Accumulated Deficit - MHPC - Deemed Dividend - - - - Total MHPC Accumulated Deficit (4,443,675 ) (4,857,951 ) (5,044,928 ) (4,621,293 ) Total MHPC Deficit (5,372,270 ) (6,314,063 ) (7,004,003 ) (7,137,732 ) Non-Controlling Interest 450,206 497,662 586,010 39,504 Consolidated Deficit (4,922,064 ) (5,816,401 ) (6,417,993 ) (7,098,228 ) Adjustments Accumulated Deficit - MHPC - Deemed Dividend 869,481 869,481 869,481 869,481 Total MHPC Accumulated Deficit 869,481 869,481 869,481 869,481 Total MHPC Deficit 869,481 869,481 869,481 869,481 Non-Controlling Interest (869,481 ) (869,481 ) (869,481 ) (869,481 ) Consolidated Deficit - - - - As Revised: Accumulated Deficit - MHPC - Deemed Dividend 869,481 - - - Total MHPC Accumulated Deficit (3,574,194 ) (3,988,470 ) (4,175,447 ) (3,751,812 ) Total MHPC Deficit (4,502,789 ) (5,444,582 ) (6,134,522 ) (6,268,251 ) Non-Controlling Interest (419,275 ) (371,819 ) (283,471 ) (829,977 ) Consolidated Deficit (4,922,064 ) (5,816,401 ) (6,417,993 ) (7,098,228 )

Variable Interest Entities

Variable Interest Entities	12 Months Ended
	Dec. 31, 2021
Variable Interest Entities [Abstract]
VARIABLE INTEREST ENTITIES	NOTE 3 – VARIABLE INTEREST ENTITIES The Company consolidates the accounts of Gvest Finance LLC, Gvest Homes I LLC, Gvest Anderson Homes LLC, Gvest Capital View Homes LLC, Gvest Hidden Oaks Homes LLC, Gvest Springlake Homes LLC, Gvest Carolinas 4 Homes LLC, Brainerd Place LLC, and Bull Creek LLC and will continue to do so until they are no longer considered VIEs. During the year ended December 31, 2021, Gvest Finance LLC formed five wholly owned subsidiaries, Gvest Anderson Homes LLC, Gvest Capital View Homes LLC, Gvest Hidden Oaks Homes LLC, Gvest Springlake Homes LLC, and Gvest Carolinas 4 Homes LLC and the Company formed two entities, Brainerd Place LLC and Bull Creek LLC, all of which are considered VIEs. Included in the consolidated results of operations for the year ended December 31, 2021 and 2020 were net loss of $460,609 and net income of $451,876, respectively, after deducting an additional management fee equal to cash flow after debt service per the management agreement of $579,703 and $0, respectively. The consolidated balance sheets as of December 31, 2021 and 2020 included the following amounts related to the consolidated VIEs. 2021 2020 Assets (As Investment Property 14,144,268 5,067,535 Accumulated Depreciation and Amortization (597,650 ) (288,739 ) Net Investment Property 13,546,618 4,778,796 Cash and Cash Equivalents 98,900 9,234 Accounts Receivable, net 60,506 3,506 Other Assets 158,920 14,652 Total Assets $ 13,864,944 $ 4,806,188 Liabilities and Deficit Accounts Payable $ 169,298 $ 4,969 Notes Payable 6,793,319 1,994,640 Line of Credit, $151,749 and $0 debt discount 6,200,607 3,214,916 Other Liabilities* 1,679,233 9,439 Tenant Security Deposits - 1,499 Total Liabilities 14,842,457 5,225,463 Non-Controlling interest (977,513 ) (419,275 ) Total Non-controlling interest in variable interest entity equity (977,513 ) (419,275 ) * Included in other liabilities is an intercompany balance of $1,515,715 and $0 as of December 31, 2021 and 2020, respectively. The intercompany balances have been eliminated on the consolidated balance sheet. ** The balances as of and the results of operations for the year ended December 31, 2020 have been revised to reflect the correction of an error in the recording of the December sale of homes to Gvest Finance LLC and Gvest Homes I LLC. The Company recorded the sale of all 364 park owned homes within the ARC, Countryside, Crestview, and Maple communities, but only 305 park owned homes were sold. See Note 2 for more information.

Investment Property

Investment Property	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
INVESTMENT PROPERTY	NOTE 4 – INVESTMENT PROPERTY The following table summarizes the Company’s property and equipment balances are generally used to depreciate the assets on a straight-line basis: 2021 2020 (As Investment Property Land $ 18,854,760 $ 11,770,605 Site and Land Improvements 35,133,079 22,029,975 Buildings and Improvements 14,666,296 6,437,251 Construction in Process 3,030,456 7,092 Total Investment Property 71,684,591 40,244,923 Accumulated Depreciation (4,832,300 ) (2,779,201 ) Net Investment Property $ 66,852,291 37,465,722 Depreciation expense for the years ended December 31, 2021 and 2020 was $2,060,882 and $1,652,509, respectively. During the year ended December 31, 2021, Gvest Finance LLC, the Company’s VIE, acquired thirty-four new manufactured homes for approximately $1,900,000 including set up costs for use in the Springlake community and fourteen new manufactured homes for approximately $860,000 including set up costs for use in the Golden Isles community that are not yet occupiable and still in the set-up phase as of December 31, 2021. These homes are included in Construction in Process on the balance sheet. In prior filings, Construction in Process account included only homes undergoing renovations between tenants and was immaterial and thus was included in the Buildings and Improvements line item and not separately stated on the consolidated balance sheet. The December 31, 2020 Investment Property balances have been reclassified to separately state $7,092 Construction in Process for purposes of comparison across periods. During the year ended December 31, 2021, the Company acquired twenty-four manufactured housing communities and accounted for all as asset acquisitions. Total gross acquisition costs incurred with 2021 acquisitions of $474,568 are included in Site and Land Improvements, $7,213 are included in Buildings and Improvements, and $11,465 of accumulated amortization of these acquisition costs are included in the above table and on the consolidated balance sheet for the year ended December 31, 2021. The Company acquired two manufactured housing communities in Lancaster, South Carolina and Morristown, Tennessee and accounted for them as asset acquisitions during the year ended December 31, 2020. See Note 5 for more information about these acquisitions.

Acquisitions and Disposals

Acquisitions and Disposals	12 Months Ended
	Dec. 31, 2021
Acquisitions and Disposals [Abstract]
ACQUISITIONS AND DISPOSALS	NOTE 5 – ACQUISITIONS AND DISPOSALS During the years ended December 31, 2021 and 2020, the Company acquired twenty-four and two communities, respectively. These were acquisitions from third parties and have been accounted for as asset acquisitions. The mobile homes in the communities indicated “Gvest” were acquired by the Company’s VIEs - Gvest Finance LLC, Gvest Homes I LLC, Gvest Anderson Homes LLC, Gvest Capital View Homes LLC, Gvest Hidden Oaks Homes LLC and Gvest Carolinas 4 Homes LLC - and are included in consolidation. The homes in the Countryside community were sold by the Company to Gvest Finance LLC during the year ended December 31, 2020. Acquisition Date Name (number of Land Improvements Building Total Purchase March 2020 Countryside MHP $ 152,880 $ 3,194,245 $ 352,875 $ 3,700,000 March 2020 Evergreen MHP 340,000 1,111,000 - 1,451,000 Total Purchase Price $ 492,880 $ 4,305,245 $ 352,875 $ 5,151,000 March 2021 Golden Isles MHP $ 1,050,000 $ 487,500 $ - $ 1,537,500 March 2021 Golden Isles Gvest - - 787,500 787,500 July 2021 Anderson MHP (10) 2,310,000 763,417(a ) 120,390 3,193,807 July 2021 Anderson Gvest - - 2,006,193 2,006,193 September 2021 Capital View MHP 350,000 757,064 - 1,107,064 September 2021 Capital View Gvest - - 342,936 342,936 September 2021 Hidden Oaks MHP 290,000 843,440 - 1,133,440 September 2021 Hidden Oaks Gvest - - 416,560 416,560 October 2021 North Raleigh MHP (5) 1,613,828 4,505,268 1,330,904 7,450,000 December 2021 Dixie MHP 59,133 658,351 32,516 750,000 December 2021 Driftwood MHP 53,453 352,163 19,384 425,000 December 2021 Meadowbrook MHP 410,421 781,379 133,200 1,325,000 December 2021 Asheboro MHP (2) 723,778 1,411,726 - 2,135,504 December 2021 Asheboro Gvest - - 614,496 614,496 December 2021 Morganton MHP 223,542 1,846,024 - 2,069,566 December 2021 Morganton Gvest - - 680,434 680,434 Total Purchase Price $ 7,084,155 $ 12,406,332 $ 6,484,513 $ 25,975,000 Acquisition Costs - 474,568 7,213 481,781 Total Investment Property $ 7,084,155 $ 12,880,900 $ 6,491,726 $ 26,456,781 (a) Anderson MHP LLC also purchased vehicles and equipment totaling $156,465 which is included in the improvements column above. Butternut Sale During the year ended December 31, 2020, the Company sold the Butternut manufactured housing community for a total sale price of $2,100,000. The cost net of accumulated depreciation of the community at the time of the sale was $1,338,022. The Company wrote off mortgage costs of $109,529 which is included in refinancing costs on the consolidated statement of operations. The Company recognized a gain on the sale of the property of $761,978 during the year ended December 31, 2020. Pro-forma Financial Information (unaudited) The following unaudited pro-forma information presents the combined results of operations for the years ended December 31, 2021 and 2020 as if the 2021 and 2020 acquisitions and disposition of manufactured housing communities listed above, the sale of mobile homes within the ARC, Crestview, Countryside, and Maple communities in December 2020 to Gvest Finance LLC and Gvest Homes I LLC, and the acquisition of the Sunnyland community in January 2022 had occurred on January 1, 2020. Unaudited For the Years Ended 2021 2020 Total revenue $ 11,767,812 $ 11,069,625 Total community operating expenses 4,220,200 4,133,478 Corporate payroll and overhead 3,013,810 1,581,807 Depreciation expense 3,181,404 3,068,380 Interest expense 3,102,659 3,021,533 Gain on sale of property - 761,978 Other income 139,300 - Net income (loss) $ (1,610,961 ) $ 26,405 Net loss attributable to non-controlling interest (611,571 ) (349,943 ) Net income (loss) attributable to Manufactured Housing Properties, Inc. (999,390 ) 376,348 Preferred stock dividends / accretion 2,175,472 1,850,860 Net loss $ (3,174,862 ) $ (1,474,513 ) Net loss per share $ (0.24 ) $ (0.11 )

Promissory Notes and Lines of C

Promissory Notes and Lines of Credit	12 Months Ended
	Dec. 31, 2021
Promissory Notes and Lines of Credit [Abstract]
PROMISSORY NOTES AND LINES OF CREDIT	NOTE 6 – PROMISSORY NOTES AND LINES OF CREDIT Promissory Notes The Company has issued promissory notes payable to lenders related to the acquisition of its manufactured housing communities and mobile homes. The interest rates on these promissory notes range from 3.310% to 5.875% with 5 to 30 years principal amortization. Two of the promissory notes have an initial 6 month, two had an initial 12 month, seven have an initial 24 month, one has an initial 60 month, and one promissory note has a 180-month period of interest only payments. The promissory notes are secured by the real estate assets and eighteen loans totaling $36,554,126 are guaranteed by Raymond M. Gee. On May 1, 2020, the Company received a $139,300 Paycheck Protection Program (the “PPP”) loan from the United States Small Business Administration (the “SBA”) under provisions of the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”). The PPP loan has a two-year term and bears interest at a rate of 1.0% per annum. Monthly principal and interest payments are deferred for six months after the date of disbursement. The PPP provides that the loan may be partially or wholly forgiven if the funds are used for certain qualifying expenses as described in the CARES Act. The Company used the proceeds from the PPP loan for qualifying expenses and applied for forgiveness of the PPP loan in accordance with the terms of the CARES Act. The loan was forgiven by the SBA on June 7, 2021. As of December 31, 2021, the outstanding balance on these notes was $50,955,777. The following are the terms of these notes: Maturity Interest Balance Balance Pecan Grove MHP LLC 02/22/29 5.250 % $ 2,969,250 $ 3,037,625 Azalea MHP LLC 03/01/29 5.400 % 790,481 810,741 Holly Faye MHP LLC 03/01/29 5.400 % 579,825 579,825 Chatham MHP LLC 04/01/24 5.875 % 1,698,800 1,734,828 Lakeview MHP LLC 03/01/29 5.400 % 1,805,569 1,832,264 B&D MHP LLC 05/02/29 5.500 % 1,779,439 1,818,303 Hunt Club MHP LLC 01/01/33 3.430 % 2,398,689 2,445,011 Crestview MHP LLC 12/31/30 3.250 % 4,682,508 4,800,000 Maple Hills MHP LLC 12/01/30 3.250 % 2,341,254 2,400,000 Springlake MHP LLC 11/14/21 3.310 % - 4,000,000 Springlake MHP LLC 12/10/26 4.750 % 4,016,250 - ARC MHP LLC 01/01/30 5.500 % 3,809,742 3,885,328 Countryside MHP LLC 03/20/50 5.500 % 1,684,100 1,700,000 Evergreen MHP LLC 04/01/32 3.990 % 1,115,261 1,135,502 Golden Isles MHP LLC 03/31/26 4.000 % 787,500 - Anderson MHP LLC* 07/10/26 5.210 % 2,153,807 - Capital View MHP LLC* 09/10/26 5.390 % 817,064 - Hidden Oaks MHP LLC* 09/10/26 5.330 % 823,440 - North Raleigh MHP LLC 11/01/26 4.750 % 5,304,409 - Charlotte 3 Park MHP LLC (Dixie, Driftwood, Meadowbrook) (1) 03/01/22 5.000 % 1,500,000 - Carolinas 4 MHP LLC* 01/10/27 5.300 % 3,105,070 Gvest Finance LLC (B&D homes) 05/01/24 5.000 % 657,357 694,640 Gvest Finance LLC (Countryside homes) 03/20/50 5.500 % 1,287,843 1,300,000 Gvest Finance LLC (Golden Isles homes) 03/31/36 4.000 % 787,500 - Gvest Anderson Homes LLC* 07/10/26 5.210 % 2,006,193 - Gvest Capital View Homes LLC* 09/10/26 5.390 % 342,936 - Gvest Hidden Oaks Homes LLC* 09/10/26 5.330 % 416,560 - Gvest Carolinas 4 Homes LLC (Asheboro, Morganton)* 01/10/27 5.300 % 1,294,930 PPP Loan - MHP 05/01/22 1.000 % - 139,300 Total Note Payables 50,955,777 32,313,367 Discount Direct Lender Fees (2,064,294 ) (1,096,629 ) Total Net of Discount $ 48,891,483 $ 31,216,738 (1) The Company repaid the Charlotte 3 Park MHP LLC note payable of $1,500,000 on March 1, 2022. See Note 10 for more details. * The notes indicated above are subject to certain financial covenants. During the year ended December 31, 2021, the Company refinanced its Springlake MHP LLC note payable totaling $4,000,000 to a new note with a different lender totaling $4,016,000. As of December 31, 2021, the Company recognized refinancing cost expense totaling $87,985 and capitalized $75,141 of debt issuance costs related to the new note. Also during the year ended December 31, 2021, Gvest Finance LLC paid off a note payable totaling $309,271 that was originally used to purchase new homes that were integrated into the Springlake community. This note was repaid with proceeds from the Springlake New Home Facility During the year ended December 31, 2020, the Company refinanced a total of $16,374,007 from loans payable to $15,245,000 of new notes payable from five of the communities. The Company used the additional loans payable proceeds from the refinance to retire the related party note payable described below. As of December 31, 2020, the Company recognized refinancing cost expense totaling $464,568 and capitalized $640,895 of mortgage costs related to the refinancing. Metrolina Promissory Notes On May 8, 2017, the Company issued a promissory note to Metrolina Loan Holdings, LLC (“Metrolina”) in the principal amount of $3,000,000. The note is interest only payment based on 8%, and 10% deferred until maturity to be paid with principal balance. This note was to mature in May of 2023. In September 2020, the Company paid off the full balance and terminated the note. This related party note was guaranteed by Raymond M. Gee. As of December 31, 2021 and 2020, the balance on this note was $0. On October 22, 2021, the Company issued a promissory note to Metrolina in the principal amount of $1,500,000. The note bears interest at a rate of 18% per annum and matures on April 1, 2023. During the first six months of the note, any prepayment would require the Company to pay a yield maintenance fee equal to six months of interest. Thereafter, the loan may be prepaid at any time without penalty or fee. The note is guaranteed by Mr. Gee. As of December 31, 2021, the balance on this note was $1,500,000 and interest expense for the year totaled $51,780. Gvest Revolving Promissory Notes On October 1, 2017, the Company issued a revolving promissory note to Raymond M. Gee, pursuant to which the Company could borrow up to $1,500,000 from Mr. Gee on a revolving basis for working capital purposes. In September 2020, the Company paid off the full balance; however, the line of credit remained available to the Company until it was cancelled in December 2021. As of December 31, 2021 and 2020, the outstanding balance on this note was $0. On December 27, 2021, the Company issued a similar revolving promissory note to Gvest Real Estate Capital, LLC, pursuant to which the Company may borrow up to $1,500,000 on a revolving basis for working capital or acquisition purposes. On the same date, the Company borrowed $150,000. This note has a five-year term and is interest-only based on an 15% annual rate through the maturity date and is unsecured. As of December 31, 2021, the outstanding balance on this note was $150,000. Line of Credit – ARC, Crestview, and Maple Occupied Home Facility On December 24, 2020, Gvest Homes I LLC entered into a loan agreement with a lender for a commitment amount of up to $20,000,000, provided that only up to $8,500,000 is to be used for used homes within the ARC, Crestview and Maple communities. The agreement requires the maintenance of certain financial ratios and other affirmative and negative covenants. On December 24, 2020 the lender agreed to advance $3,348,967 to the Company. During the first quarter of 2021, the lender agreed to increase this amount to $3,422,260. As of December 2021, $850,000 was still due from the lender. On December 17, 2021, the lender advanced $838,000 under the Multi-Community Rental Financing Facility discussed below and the funds were used to pay the Company the outstanding balance owed from the 2020 sale of ARC homes to Gvest Homes I LLC. Subsequently, Gvest Homes I LLC reduced the line of credit balance of the ARC, Crestview, and Maple Occupied Home Facility to the total amount funded to date. As of December 31, 2021 and 2020, the outstanding balance on this line of credit was $2,517,620 and $3,348,967, respectively, presented on the balance sheet net of discount direct lender fees of $95,221 and $134,051, respectively. The line of credit bears interest at 8.375% and maturity date of the loan is January 1, 2030. During the years ended December 31, 2021 and 2020, interest expense totaled $168,770 and $587, respectively. Pursuant to the agreement, the Company is obligated to pay a fee to the lender equal to 1% of the amount of each advance which funding fee shall be deducted from the then available commitment amount. The line of credit is guaranteed by Raymond M. Gee. Lines of Credit – Multi-Community Floorplan and Rental Financing Facilities On July 26, 2021, Gvest Finance LLC entered into a floorplan credit agreement, rental homes credit agreement, and a credit and security supplemental agreement pursuant to which the lender has agreed to make available to Gvest Finance LLC a secured credit facility with a joint, aggregate credit limit of $5,000,000, consisting of (i) a credit limit of up to $1,000,000 under a floorplan line to be used to finance the acquisition of manufactured homes for retail sale and (ii) a credit limit of up to $4,000,000 under a rental line to finance the acquisition of rental homes. The lender subsequently agreed to extend the credit limit for the floorplan line to $2,000,000. On November 12, 2021, Gvest Finance LLC repaid the outstanding balance on the floorplan line as of that date totaling $1,676,634 using funds advanced from the Springlake New Home Facility discussed below. As of December 31, 2021, the balance on the floorplan line of credit was $1,104,255 as Gvest Finance LLC borrowed additional funds of $1,104,255 after the initial repayment which is presented on the balance sheet net of discount direct lender fees of $1,612. The floorplan line of credit interest is calculated at a schedule as follows: (i) Day 1-360: LIBOR plus 6% per annum; (ii) Day 361-720: LIBOR plus 7% per annum; and (iii) Day 721+: LIBOR plus 8% per annum. Interest shall also accrue at the lesser of (a) the “LIBOR Rate”, plus 10% per annum and (b) the maximum lawful rate of interest permitted under applicable law. During the year ended December 31, 2021, total interest expense was $23,933. The maturity date of the of the floorplan line of credit will vary based on each statement of financial transaction (“SOFT”), a report identifying the funded homes and the applicable financial terms. Gvest Finance LLC promises to repay each floor plan advance as follows: (i) Gvest Finance LLC shall pay a principal amount in an amount equal to the original principal amount of such advance multiplied by the percentage specified in the applicable SOFT, commencing on the 15 th th th The rental line of credit bears interest at the greater of 3.25% or the highest prime th . As of December 31, 2021, the balance on the rental line was $838,000, presented on the balance sheet net of discount direct lender fees of $35,000. The proceeds were used to purchase used homes in the ARC community as discussed above. The floorplan and rental lines of credit are guaranteed by Raymond M. Gee. Gvest Finance LLC is subject to certain financial covenants as set out in the loan agreement. Line of Credit – Springlake Home Facility On November 12, 2021, Gvest Springlake Homes LLC, a wholly owned subsidiary of Gvest Finance LLC, entered into a loan and security agreement for a line of credit in the principal amount of $2,000,000 to be used to purchase homes for the Springlake community. The immediate advance of funds from the line of credit totaling $1,892,481 was used to pay off Gvest Finance LLC’s preexisting note totaling $309,271 and the outstanding balance of the Line of Credit – Multi-Community Floor Plan and Rental Financing Facility totaling $1,676,634. The credit limit on this facility was increased on March 28, 2022 to $3,300,000. The line of credit bears interest at the lesser of the Wall Street Journal prime rate plus one percent or 6.75% per annum and matures five years after each advance. As of December 31, 2021, the balance due on this line of credit was $1,892,481, presented on the balance sheet net of discount direct lender fees of $19,916. Interest expense related to this facility for the year ended December 31, 2021 totaled $20,936. The line of credit is guaranteed by Raymond M. Gee. Gvest Springlake Homes LLC is subject to certain financial covenants as set out in the loan agreement. Maturities of Long-Term Obligations for Five Years and Beyond The minimum annual principal payments of notes payable, related party debt, and lines of credit at December 31, 2021 were: 2022 $ 2,414,963 2023 3,714,410 2024 3,337,901 2025 1,256,977 2026 18,341,237 Thereafter 29,892,646 Total minimum principal payments $ 58,958,133

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7 – COMMITMENTS AND CONTINGENCIES From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise that may harm its business. The Company is currently not aware of any such legal proceedings or claims that they believe will have, individually or in the aggregate, a material adverse effect on its business, financial condition or operating results.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 8 – STOCKHOLDERS’ EQUITY Preferred Stock The Company is authorized to issue up to 10,000,000 shares of preferred stock, $0.01 par value. Series A Cumulative Redeemable Convertible Preferred Stock On May 8, 2019, the Company filed a certificate of designation with the Nevada Secretary of State pursuant to which the Company designated 4,000,000 shares of its preferred stock as Series A Cumulative Redeemable Convertible Preferred Stock (the “Series A Preferred Stock”). The Series A Preferred Stock has the following voting powers, designations, preferences and relative rights, qualifications, limitations or restrictions: Ranking pari passu The terms of the Series A Preferred Stock will not limit the Company’s ability to (i) incur indebtedness or (ii) issue additional equity securities that are equal or junior in rank to the shares of Series A Preferred Stock as to distribution rights and rights upon liquidation, dissolution or winding up. Dividend Rate and Payment Dates Liquidation Preference pari passu Stockholder Optional Conversion Company Call and Stockholder Put Options Voting Rights As of December 31, 2021, there were 1,886,000 outstanding shares of Series A Preferred Stock and the Series A Preferred Stock balance was made up of Series A Preferred Stock totaling $4,715,000 and accretion of put options totaling $1,126,771. As of December 31, 2020, there were 1,890,000 shares of Series A Preferred Stock issued and outstanding and the Series A Preferred Stock balance was made up of Series A Preferred Stock totaling $4,725,000 and accretion of put options totaling $656,500. Series B Cumulative Redeemable Preferred Stock On December 2, 2019, the Company filed a certificate of designation with the Nevada Secretary of State pursuant to which the Company designated 1,000,000 shares of its preferred stock as Series B Cumulative Redeemable Preferred Stock (the “Series B Preferred Stock”). The Series B Preferred Stock has the following voting powers, designations, preferences and relative rights, qualifications, limitations or restrictions: Ranking pari passu The terms of the Series B Preferred Stock will not limit the Company’s ability to (i) incur indebtedness or (ii) issue additional equity securities that are equal or junior in rank to the shares of Series B Preferred Stock as to distribution rights and rights upon liquidation, dissolution or winding up. Dividend Rate and Payment Dates Liquidation Preference pari passu Company Call and Stockholder Put Options Voting Rights No Conversion Right On November 1, 2019, the Company launched an offering under Regulation A of Section 3(6) of the Securities Act of 1933, as, amended (the “Securities Act”), for Tier 2 offerings, pursuant to which the Company offered up to 1,000,000 shares of Series B Preferred Stock at an offering price of $10.00 per share, for a maximum offering amount of $10,000,000. In addition, the Company offered bonus shares to early investors in this offering, whereby the first 400 investors received, in addition to Series B Preferred Stock, 100 shares of Common Stock, regardless of the amount invested, for a total of 40,000 shares of Common Stock. This offering terminated on March 30, 2021. During the year ended December 31, 2021, the Company sold an aggregate of 117,297 shares of Series B Preferred Stock for total gross proceeds of $1,172,970. After deducting a placement fee and other expenses, the Company received net proceeds of $1,087,485. As of December 31, 2021, there were 758,551 shares of Series B Preferred Stock issued and outstanding and the Series B Preferred Stock balance was made up of Series B Preferred Stock, net of commissions, totaling $7,185,716 and accretion of put options totaling $1,332,878. As of December 31, 2020, there were 641,254 shares of Series B Preferred Stock issued and outstanding and the Series B Preferred Stock balance was made up of Series B Preferred Stock, net of commissions, totaling $6,096,855 and accretion of put options totaling $595,221. Series C Preferred Stock On May 24, 2021, the Company filed an amended and restated certificate of designation with the Nevada Secretary of State pursuant to which the Company designated 47,000 shares of its preferred stock as Series C Cumulative Redeemable Preferred Stock (the “Series C Preferred Stock”). The Series C Preferred Stock has the following voting powers, designations, preferences and relative rights, qualifications, limitations or restrictions: Ranking pari passu Stated Value Dividend Rate and Payment Dates Liquidation Preference pari passu Redemption Request at the Option of a Holder ● 11% if the redemption is requested on or before the first anniversary of the original issuance of such shares; ● 8% if the redemption is requested after the first anniversary and on or before the second anniversary of the original issuance of such shares; ● 5% if the redemption is requested after the second anniversary and on or before the third anniversary of the original issuance of such shares; and ● after the third anniversary of the date of original issuance of shares to be redeemed, no redemption fee shall be subtracted from the redemption price. Optional Redemption by the Company provided, th Mandatory Redemption by the Company th Voting Rights. No Conversion Right In accordance with ASC 480-10, the Series C Preferred Stock is treated as a liability and is presented net of unamortized debt issuance costs on the balance sheet because the Company has an unconditional obligation to redeem the Series C Preferred Stock and dividends on the Preferred C Stock are included in interest expense. On June 11, 2021, the Company launched a new offering under Regulation A of Section 3(6) of the Securities Act for Tier 2 offerings, pursuant to which the Company is offering up to 47,000 shares of Series C Preferred Stock at an offering price of $1,000 per share for a maximum offering amount of $47 million. During the year ended December 31, 2021, the Company sold an aggregate of 5,734.4 shares of Series C Preferred Stock for total gross proceeds of $5,734,400. After deducting a placement fee and other expenses, the Company received net proceeds of $5,345,207. The Company capitalized an additional $159,515 of issuance costs associated with the offering which, net of amortization expense, offset with the net proceeds on the balance sheet. Common Stock The Company is authorized to issue up to 200,000,000 shares of Common Stock, par value $0.01 per share. As of December 31, 2021 and 2020, there were 12,403,680 and 12,398,580 shares of Common Stock issued and outstanding, respectively. Stock Issued for Service During the year ended December 31, 2021, the Company issued no stock for services. During the year ended December 31, 2020, the Company issued 50,000 shares of Common Stock to board members with a value of $32,500. Stock Issued for Cash During the years ended December 31, 2021 and 2020, the Company issued 5,100 and 12,500 shares of Common Stock, respectively, to early investors in the Regulation A offering, valued at $1,377 and $4,185, respectively. Equity Incentive Plan In December 2017, the Board of Directors, with the approval of a majority of the stockholders of the Company, adopted the Manufactured Housing Properties Inc. Stock Compensation Plan (the “Plan”) which is administered by the Compensation Committee. As of December 31, 2021, there were 706,175 shares granted and 293,825 shares remaining available under the Plan. The Company has issued options to directors, officers, and employees under the Plan. One third of the options vest immediately, and two thirds vest in equal annual installments over a two-year period. During the years ended December 31, 2021 and 2020, the Company issued 50,000 and 0 options and recorded total stock option expense of $66,015 and $2,370, respectively, inclusive of the stock option expense in connection with the correction to the exercise price as noted below. During the year ended December 31, 2021, the Company amended stock option agreements executed in 2019 and 2021 to correct the exercise price to $0.01 rather than $0.27 which increased stock option expense by $27,550. The following table summarizes the stock options outstanding as of December 31, 2021: Number of Weighted Weighted Outstanding at December 31, 2020 656,175 $ 0.01 7.7 Granted 50,000 0.01 9.0 Exercised - - - Forfeited / cancelled / expired - - - Outstanding at December 31, 2021 706,175 $ 0.01 6.6 Exercisable at December 31, 2021 672,842 $ 0.01 6.4 The aggregate intrinsic value in the table above represents the total intrinsic value (the difference between the Company’s closing stock price at fiscal year-end and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holder had all options holders exercised their options on December 31, 2020. As of December 31, 2021, there were 706,175 “in-the-money” options with an aggregate intrinsic value of $2,040,846. The following table summarizes information concerning options outstanding as of December 31, 2021. Strike Price Outstanding Weighted average Weighted average Vested Weighted average $ 0.01 519,675 5.9 $ 0.01 519,675 $ 0.01 $ 0.01 136,500 8.0 $ 0.01 136,500 $ 0.01 $ 0.01 50,000 9.0 $ 0.01 16,667 $ 0.01 The following table summarizes information concerning options outstanding as of December 31, 2020. Strike Price Outstanding Weighted average Weighted average Vested Weighted average $ 0.01 519,675 7.0 $ 0.01 519,675 $ 0.01 $ 0.01 136,500 9.0 $ 0.01 45,500 $ 0.01 The table below presents the weighted average expected life in years of options granted under the Plan as described above. The risk-free rate of the stock options is based on the U.S. Treasury yield curve in effect at the time of grant, which corresponds with the expected term of the option granted. The fair value of stock options was estimated using the Black Scholes option pricing model with the following assumptions for grants made during the periods indicated. Stock option assumptions December 31, 2021 December 31, 2020 Risk-free interest rate 0.26 – 1.40 % - Expected dividend yield 0.00 % - Expected volatility 16.03 –273.98 % - Expected life of options (in years) 6.5 -

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 8 – RELATED PARTY TRANSACTIONS See Note 6 for information regarding the promissory notes issued to Metrolina, a significant stockholder, and the revolving promissory notes issued to Raymond M. Gee, the Company’s chairman and chief executive officer. In August 2019, the Company entered into an office lease agreement with 136 Main Street LLC, an entity whose sole owner is Gvest Real Estate LLC, whose sole owner is Mr. Gee, for the lease of the Company’s offices. The lease is $12,000 per month and is on a month-to-month term. During the years ended December 31, 2021 and 2020, the Company paid $144,000 and $48,000, respectively, of rent expense to 136 Main Street LLC. During the years ended December 31, 2021 and 2020, Raymond M. Gee received fees totaling $500,000 and $370,000, respectively, for his personal guaranty on certain promissory notes relating to the refinancing and acquisitions of mobile home communities owned by the Company. During the year ended December 31, 2021, the Company also accrued $250,000 for personal guaranty fees owed to Mr. Gee in relation to the Asheboro and Morganton acquisitions that occurred at the end of December which were paid in January 2022. See Note 3 for information regarding related party VIEs.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 – INCOME TAXES On December 22, 2017, the Tax Cuts and Jobs Act (the “TCJA”) was enacted to significantly reform the Internal Revenue Code of 1987, as amended (the “IRC”). The TCJA, among other things, contains significant changes to corporate taxation, including a reduction of the corporate tax rate from a top marginal rate of 35% to a flat rate of 21%, effective as of January 1, 2018; a limitation of the tax deduction for interest expense; a limitation of the deduction for net operating losses to 80% of current year taxable income and elimination of net operating loss carrybacks, in each case, for losses arising in taxable years beginning after December 31, 2017 (though any such tax losses may be carried forward indefinitely); and modifying or repealing many business deductions and credits. The Company has significant business interest expense; however, the TCJA provision implementing a limitation of the tax deduction for interest expense does not apply to the Company as it qualifies for the small business exemption. On the 2019 and 2020 tax return, the company elected to take 100% bonus depreciation deduction available under the new TCJA tax legislation, which applied to qualified property placed in service after September 27, 2017 and before January 1, 2023. This large deduction increased our deferred tax liability and increased our NOL significantly. On March 27, 2020, the CARES Act was enacted in response to the COVID-19 pandemic. The CARES Act, among other things, supersedes the changes related to NOLs from TCJA and permits NOL carryovers and carrybacks to offset 100% of taxable income for taxable years beginning before 2021. After December 31, 2020, the limitation of the deduction for net operating losses to 80% of current year taxable income and elimination of net operating loss carrybacks are reenacted. The Company’s VIEs are single member LLCs. As single member LLCs, these entities are considered disregarded for income tax purposes and are not included in the Company’s tax return. Therefore, the VIEs are not included in the tax information presented below. As of December 31, 2021 and 2020, the Company had net deferred tax assets principally arising from the net operating loss carry forwards for income tax purposes multiplied by the Federal statutory tax rate of 21%. As management of the Company cannot determine that it is more likely than not that we will realize the benefit of the deferred tax assets, a valuation allowance equal to the deferred tax asset has been established at December 31, 2021 and 2020. As of December 31, 2021, and 2020, the Company had Federal net operating loss carryforwards of approximately $19,257,499 and $18,446,935, respectively. The change in the valuation allowance for the years ended December 31, 2021 and 2020 was $1,352,630 and $2,364,875, respectively. The provision to return true up adjustment primarily related to a depreciation true up on the 2020 return. The significant components of the current income tax benefit at December 31, 2021 and 2020 were as follows: For the Years Ended December 31, December 31, Statutory rate applied to income (loss) before income taxes $ (383,885 ) $ (1,068,482 ) Increase (decrease) in income taxes results from: VIE income 112,958 451,876 Change in valuation allowance (1,352,630 ) 2,364,876 Provision to return true up 1,623,557 (1,748,270 ) Income tax expense (benefit) $ - $ - The difference between income tax expense computed by applying the federal statutory corporate tax rate and provision for actual income tax is as follows: For the Years Ended December 31, December 31, Income tax benefit at 21.00 % 21.00 % Income tax benefit - State 3.62 % 3.63 % VIE income -7.25 % -10.42 % Change in valuation allowance 86.77 % 26.09 % Provision to return true up -104.14 % -40.30 % Income tax expense (benefit) 0.00 % 0.00 % Deferred income taxes result from temporary differences in the recognition of income and expenses for the financial reporting purposes and for tax purposes. The effects of temporary differences that gave rise to net deferred tax assets are as follows: For the Years Ended December 31, December 31, Deferred tax liabilities: Depreciation $ (2,431,793 ) $ (761,455 ) Amortization expense (14,372 ) (269,076 ) Other (584 ) (584 ) Deferred tax assets: Operating loss carryforwards 4,251,516 4,188,512 Gross deferred tax assets 1,804,767 3,157,397 Valuation allowance (1,804,767 ) (3,157,397 ) Net deferred income tax asset $ - $ -

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 – SUBSEQUENT EVENTS Additional Closings of Regulation A Offering Subsequent to December 31, 2021, the Company sold an aggregate of 4,291 shares of Series C Preferred Stock in additional closings of the Regulation A offering described below for total gross proceeds of $4,289,440. After deducting a placement fee, we received net proceeds of approximately $4,004,109. Warrenville Purchase and Sale Agreement On November 11, 2021, MHP Pursuits LLC entered into a purchase and sale agreement with R&S Properties, LLC for the purchase of a manufactured housing community located in Warrenville, South Carolina consisting of 85 lots and 61 homes on approximately 45 acres for a total purchase price of $3,050,000. On March 9, 2022, the agreement was amended to extend the closing date to March 31, 2022. As of the date of this report, acquisition of this community has not yet occurred. Spaulding Purchase and Sale Agreement On January 19, 2022, MHP Pursuits LLC entered into a purchase and sale agreement with Spaulding Enterprises, Inc. for the purchase of a manufactured housing community located in Brunswick, Georgia consisting of 72 sites and 28 homes on approximately 17 acres for a total purchase price of $2,000,000. As of the date of this report, acquisition of this community has not yet occurred. Sunnyland Acquisition On November 3, 2021, MHP Pursuits LLC entered into a purchase and sale agreement with Billie Jean Faust for the purchase of a manufactured housing community located in Byron, Georgia consisting of 73 sites on approximately 18.57 acres and an adjacent parcel of undeveloped land containing 15.09 acres for a total purchase price of $2,200,000. On January 27, 2022, MHP Pursuits LLC assigned its rights and obligations in the purchase agreement to Sunnyland MHP LLC, an entity wholly owned by the Company, and Gvest Sunnyland Homes LLC, an entity wholly owned by Gvest Finance LLC, pursuant to an assignment of purchase and sale agreement. On January 31, 2022, closing of the purchase agreement was completed and Sunnyland MHP LLC purchased the land and land improvements, and Gvest Sunnyland Homes LLC purchased the buildings. Proforma financial information for Sunnyland is included in the unaudited proforma combined results of operations in Note 5. In connection with the closing of the property, on January 31, 2022, Sunnyland MHP LLC entered into a loan agreement with Vanderbilt Mortgage and Finance, Inc. for a loan in the principal amount of $1,760,000 and issued a promissory note to the lender for the same amount. Interest on the disbursed and unpaid principal balance accrues as follows: (a) from the date funds are first disbursed at a rate of 5.37% per annum, interest only for the first thirty-six months, and (b) on February 10, 2025, interest on the disbursed and unpaid principal balance accrues at a rate 5.21% per annum until maturity. Interest is calculated on the basis of a 360-day year and the actual number of calendar days elapsed. Payments began on March 10, 2022 and continue the 10 th The note is secured by a first priority security interest in the property and is guaranteed by Raymond M. Gee. The loan agreement and note contain customary financial and other covenants and events of default for a loan of its type. Clyde Purchase and Sale Agreement On February 10, 2022, MHP Pursuits LLC entered into a purchase and sale agreement with Harold and Brenda Allen for the purchase of a manufactured housing community located in Clyde, North Carolina, a part of the Asheville Metropolitan Statistical Area, consisting of 51 sites and 51 homes on approximately 9 acres for a total purchase price of $3,050,000. As of the date of this report, acquisition of this community has not yet occurred. Solid Rock Purchase and Sale Agreement On February 25, 2022, MHP Pursuits LLC entered into a purchase and sale agreement with K10 Enterprises LLC for the purchase of a manufactured housing community located in Leesville, South Carolina, consisting of 39 sites and homes on approximately 11 acres for a total purchase price of $1,700,000. As of the date of this report, acquisition of this community has not yet occurred. Charlotte 3 Park Note Repayment On February 28, 2022, the Company borrowed $700,000 from Gvest Real Estate Capital, LLC, increasing the outstanding balance on the revolving promissory note described above. On March 1, 2022, proceeds from the revolving promissory note were used to repay the Charlotte 3 Park MHP LLC $1,500,000 note payable upon its maturity.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Organization	Organization Manufactured Housing Properties Inc. (the “Company”) is a Nevada corporation whose principal activities are to acquire, own, and operate manufactured housing communities.
Basis of Presentation	Basis of Presentation The Company prepares its consolidated financial statements under the accrual basis of accounting, in conformity with accounting principles generally accepted in the United States of America (“GAAP”).
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company, entities controlled by the Company through its direct or indirect ownership of a majority interest and any other entities in which the Company has a controlling financial interest. The Company consolidates variable interest entities (“VIEs”) where the Company is the primary beneficiary. The primary beneficiary of a VIE is the party that has both the power to direct the activities that most significantly impact the VIE’s economic performance and the obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE. The Company’s formation of all subsidiaries and VIE’s date of consolidation are as follows: Name of Subsidiary State of Formation Date of Formation Ownership Pecan Grove MHP LLC North Carolina October 12, 2016 100% Azalea MHP LLC North Carolina October 25, 2017 100% Holly Faye MHP LLC North Carolina October 25, 2017 100% Chatham Pines MHP LLC North Carolina October 31, 2017 100% Maple Hills MHP LLC North Carolina October 31, 2017 100% Lakeview MHP LLC South Carolina November 1, 2017 100% MHP Pursuits LLC North Carolina January 31, 2019 100% Mobile Home Rentals LLC North Carolina September 30, 2016 100% Hunt Club MHP LLC South Carolina March 8, 2019 100% B&D MHP LLC South Carolina April 4, 2019 100% Crestview MHP LLC North Carolina June 28, 2019 100% Springlake MHP LLC Georgia October 10, 2019 100% ARC MHP LLC South Carolina November 13, 2019 100% Countryside MHP LLC South Carolina March 12, 2020 100% Evergreen MHP LLC Tennessee March 17, 2020 100% Golden Isles MHP LLC Georgia March 16, 2021 100% Anderson MHP LLC South Carolina June 2, 2021 100% Capital View MHP LLC South Carolina August 6, 2021 100% Hidden Oaks MHP LLC South Carolina August 6, 2021 100% North Raleigh MHP LLC North Carolina September 16, 2021 100% Carolinas 4 MHP LLC North Carolina November 30, 2021 100% Charlotte 3 Park MHP LLC North Carolina December 10, 2021 100% Gvest Finance LLC North Carolina December 11, 2018 VIE Gvest Homes I LLC Delaware November 9, 2020 VIE Brainerd Place LLC Delaware February 24, 2021 VIE Bull Creek LLC Delaware April 13,2021 VIE Gvest Anderson Homes LLC Delaware June 22, 2021 VIE Gvest Capital View Homes LLC Delaware August 6, 2021 VIE Gvest Hidden Oaks Homes LLC Delaware August 6, 2021 VIE Gvest Springlake Homes LLC Delaware September 24, 2021 VIE Gvest Carolinas 4 Homes LLC Delaware November 13, 2021 VIE All intercompany transactions and balances have been eliminated in consolidation. The Company does not have a majority or minority interest in any other company, either consolidated or unconsolidated.
Revenue Recognition	Revenue Recognition Mobile home rental and related income is generated from lease agreements for our sites and homes. The lease component of these agreements is accounted for under Topic 842 of the Financial Accounting Standards Board, or FASB, Accounting Standards Codification, or ASC, for leases. Under ASC 842, the Company must assess on an individual lease basis whether it is probable that we will collect the future lease payments. The Company considers the tenant’s payment history and current credit status when assessing collectability. When collectability is not deemed probable, the Company will write-off the tenant’s receivables, including straight-line rent receivable, and limit lease income to cash received. The Company’s revenues primarily consist of rental revenues and fee and other income. The Company has the following revenue sources and revenue recognition policies: ● Rental revenues include revenues from the leasing of land lot or a combination of both, the mobile home and land at our properties to tenants. ○ Revenues from the leasing of land lot or a combination of both, the mobile home and land at the Company’s properties to tenants include (i) lease components, including land lot or a combination of both, the mobile home and land, and (ii) reimbursement of utilities and account for the components as a single lease component in accordance with ASC 842. ○ Revenues derived from fixed lease payments are recognized on a straight-line basis over the non-cancelable period of the lease. The Company commences rental revenue recognition when the underlying asset is available for use by the lessee. Revenue derived from the reimbursement of utilities are generally recognized in the same period as the related expenses are incurred. The Company’s leases are month-to-month.
Accounts Receivable	Accounts Receivable Accounts receivable consist primarily of amounts currently due from residents. Accounts receivables are reported in the balance sheet at outstanding principal adjusted for any charge-offs and the allowance for losses. The Company records an allowance for bad debt when receivables are over 90 days old.
Acquisitions	Acquisitions The Company accounts for acquisitions as asset acquisitions in accordance with ASC 805, “Business Combinations,” and allocates the purchase price of the property based upon the fair value of the assets acquired, which generally consist of land, site and land improvements, buildings and improvements and rental homes. The Company allocates the purchase price of an acquired property generally determined by internal evaluation as well as third-party appraisal of the property obtained in conjunction with the purchase.
Variable Interest Entities	Variable Interest Entities In December 2020, the Company entered into a property management agreement with Gvest Finance LLC, a company owned and controlled by the Company’s parent company, Gvest Real Estate Capital LLC, an entity whose sole owner is Raymond M. Gee, the Company’s chairman and chief executive officer, and has subsequently entered into property management agreements with Gvest Homes I LLC , Gvest Anderson Homes LLC, Gvest Capital View Homes LLC, Gvest Hidden Oaks Homes LLC, Gvest Springlake Homes LLC, Gvest Carolinas 4 Homes LLC Additionally, during 2021, the Company formed two entities, Brainerd Place LLC and Bull Creek LLC, for the purpose of exploring opportunities to develop mobile home communities. The Company owns 49% of these entities and Gvest Real Estate LLC, an entity whose sole owner is Raymond M. Gee, owns 51%. The Company also executed operating agreements with these entities which designate Gvest Capital Management LLC, a company owned and controlled by Gvest Real Estate Capital LLC, as manager with the authority, power, and discretion to manage and control the entities’ business decisions. The operating agreements require the Company to make cash contributions to the entities to fund their activities, operations, and existence, if the Company approves the contribution requests from the manager, which ultimately provides the Company with power to direct the economically significant activities of these entities. A company with interests in a VIE must consolidate the entity if the company is deemed to be the primary beneficiary of the VIE; that is, if it has both (1) the power to direct the economically significant activities of the entity and (2) the obligation to absorb losses of, or the right to receive benefits from, the entity that could potentially be significant to the VIE. Such a determination requires management to evaluate circumstances and relationships that may be difficult to understand and to make a significant judgment, and to repeat the evaluation at each subsequent reporting date. Primarily due to the Company’s common ownership by Mr. Gee, its power to direct the activities of these entities that most significantly impact their economic performance, and the fact that the Company has the obligation to absorb losses or the right to receive benefits from these entities that could potentially be significant to these entities, the entities listed above are considered to be VIEs in accordance applicable GAAP.
Net Income (Loss) Per Share	Net Income (Loss) Per Share Basic net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding, including vested stock options during the period. Diluted net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding plus the weighted average number of net shares that would be issued upon exercise of stock options pursuant to the treasury stock method. For the year ended December 31, 2021, the potentially dilutive penny options for the purchase of 656,175 shares of Common Stock were included in basic loss per share. Total dilutive securities outstanding as of December 31, 2021 totaled 50,000 stock options, 1,886,000 shares of Series A Cumulative Redeemable Convertible Preferred Stock, which are convertible into Common Stock for a total of 1,866,000 shares, which are not included in dilutive loss per share as the effect would be anti-dilutive. For the year ended December 31, 2020, the potentially dilutive penny options for the purchase of 519,675 shares of Common Stock were included in basic loss per share. Total dilutive securities outstanding as of December 31, 2020 totaled 136,500 stock options, 1,890,000 shares of Series A Cumulative Redeemable Convertible Preferred Stock, which are convertible into Common Shares for a total of 1,890,000, which are not included in dilutive loss per share as the effect would be anti-dilutive.
Use of Estimates	Use of Estimates The presentation of financial statements in conformity with GAAP requires management to make estimates and assumptions that effect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reported period. Actual results could differ from those estimates.
Investment Property and Depreciation	Investment Property and Depreciation Investment property, including property and equipment, is carried at cost. Depreciation for Sites and Building is computed principally on the straight-line method over the estimated useful lives of the assets (ranging from 15 to 25 years). Depreciation of Improvements to Sites and Buildings, Rental Homes and Equipment and Vehicles is computed principally on the straight-line method over the estimated useful lives of the assets (ranging from 3 to 25 years). Land Development Costs are not depreciated until they are put in use, at which time they are capitalized as Sites and Land Improvements. Interest Expense pertaining to Land Development Costs are capitalized. Maintenance and Repairs are charged to expense as incurred and improvements are capitalized. The costs and related accumulated depreciation of property sold or otherwise disposed of are removed from the financial statement and any gain or loss is reflected in the current period’s results of operations.
Impairment Policy	Impairment Policy The Company applies FASB ASC 360-10, “Property, Plant & Equipment,” to measure impairment in real estate investments. Rental properties are individually evaluated for impairment when conditions exist which may indicate that it is probable that the sum of expected future cash flows (on an undiscounted basis without interest) from a rental property is less than the carrying value under its historical net cost basis. These expected future cash flows consider factors such as future operating income, trends and prospects as well as the effects of leasing demand, competition and other factors. Upon determination that a permanent impairment has occurred, rental properties are reduced to their fair value. For properties to be disposed of, an impairment loss is recognized when the fair value of the property, less the estimated cost to sell, is less than the carrying amount of the property measured at the time there is a commitment to sell the property and/or it is actively being marketed for sale. A property to be disposed of is reported at the lower of its carrying amount or its estimated fair value, less its cost to sell. After the date we determine that a property is held for disposition, depreciation expense is not recorded. There was no impairment during the years ended December 31, 2021 and 2020.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid financial instruments purchased with an original maturity of three months or less to be cash equivalents. The Company maintains cash balances at banks and deposits at times may exceed federally insured limits. Management believes that the financial institutions that hold the Company’s cash are financially secure and, accordingly, minimal credit risk exists. At December 31, 2021 and 2020, the Company had approximately $763,000 and $641,000 above the FDIC-insured limit, respectively, including restricted cash held for tenant security deposits of $705,195 and $339,152, respectively.
Stock Based Compensation	Stock Based Compensation All stock based payments to employees, nonemployee consultants, and to nonemployee directors for their services as directors, including any grants of restricted stock and stock options, are measured at fair value on the grant date and recognized in the statements of operations as compensation or other expense over the relevant service period in accordance with FASB ASC Topic 718. Stock based payments to nonemployees are recognized as an expense over the period of performance. Such payments are measured at fair value at the earlier of the date a performance commitment is reached, or the date performance is completed. In addition, for awards that vest immediately and are nonforfeitable the measurement date is the date the award is issued. The Company recorded stock option expense of $66,015 and $2,370 during the years ended December 31, 2021 and 2020, respectively.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB ASC for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB ASC to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. Most of the Company’s financial assets do not have a quoted market value. Therefore, estimates of fair value are necessarily based on a number of significant assumptions (many of which involve events outside the control of management). Such assumptions include assessments of current economic conditions, perceived risks associated with these financial instruments and their counterparties, future expected loss experience and other factors. Given the uncertainties surrounding these assumptions, the reported fair values represent estimates only and, therefore, cannot be compared to the historical accounting model. Use of different assumptions or methodologies is likely to result in significantly different fair value estimates. The fair value of cash and cash equivalents, accounts receivables, and accounts payable approximates their current carrying amounts since all such items are short-term in nature. The fair value of variable and fixed rate mortgages payable and lines of credit approximate their current carrying amounts on the balance sheet since such amounts payable are at approximately a weighted average current market rate of interest.
Reclassifications	Reclassifications Certain amounts in the prior period presentation have been reclassified to conform with the current presentation. For the year ended December 31, 2020, the Company reclassed approximately $7,000 from buildings to breakout separately as construction in process on the balance sheet to enable comparison to the current period.
Income Taxes	Income Taxes The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines deferred tax assets and liabilities based on the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred tax assets to the extent that the Company believes that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Company determines that it would be able to realize its deferred tax assets in the future in excess of their net recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income taxes. The Company records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) the Company determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. The Company recognizes interest and penalties, if any, with income tax expense in the accompanying consolidated statement of operations. As of December 31, 2021, and December 31, 2020, there were no such accrued interest or penalties.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” ASU 2016-13 requires that entities use a new forward looking “expected loss” model that generally will result in the earlier recognition of allowance for credit losses. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. ASU No. 2016-13 is effective for annual reporting periods, including interim reporting periods within those periods, beginning after December 15, 2022. The Company is currently evaluating the potential impact this standard may have on the consolidated financial statements. In May 2020, the Securities and Exchange Commission adopted amendments to the financial disclosure requirements in Regulation S-X relating to the acquisition and disposition of businesses by registrants. The amendments, including Rule 3-05, Financial Statements of Businesses Acquired or to Be Acquired; Rule 3-14, Special Instructions for Real Estate Operations to Be Acquired; and Article 11, Pro Forma Financial Information, focus on the financial information required to be disclosed in connection with the acquisition and disposition of businesses, real estate operations, and investment companies and generally increased the thresholds at which acquisitions are deemed significant and require additional disclosures. The amendments are effective for fiscal years beginning after December 31, 2020. The Company has evaluated the impact this standard had on the consolidated financial statements and determined that it had no impact on the consolidated financial statements. However, the Company will integrate these amendments in evaluating the significance and required additional disclosures upon acquisitions in future periods as necessary. Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying unaudited condensed consolidated financial statements.
Impact of Coronavirus Pandemic	Impact of Coronavirus Pandemic In December 2019, a novel strain of coronavirus was reported to have surfaced in Wuhan, China. On March 11, 2020, the World Health Organization declared the outbreak a pandemic, and on March 13, 2020, the United States declared a national emergency. Some states and cities, including some where the Company’s properties are located, have reacted by instituting quarantines, restrictions on travel, “stay at home” rules and restrictions on the types of businesses that may continue to operate and in what capacity, as well as guidance in response to the pandemic and the need to contain it. The rules and restrictions put in place have had a negative impact on the economy and business activity and may adversely impact the ability of the Company’s tenants, many of whom may be restricted in their ability to work, to pay their rent as and when due. In addition, the Company’s property managers may be limited in their ability to properly maintain the Company’s properties. Enforcing the Company’s rights as landlord against tenants who fail to pay rent or otherwise do not comply with the terms of their leases may not be possible as many jurisdictions, including those where are properties are located, have established rules and/or regulations preventing the Company from evicting tenants for certain periods in response to the pandemic. If the Company is unable to enforce its rights as landlords, its business would be materially affected If the current pace of the pandemic does not continue to slow and the spread of the virus is not contained, the Company’s business operations could be further delayed or interrupted. The Company expects that government and health authorities may announce new or extend existing restrictions, which could require the Company to make further adjustments to its operations in order to comply with any such restrictions. The duration of any business disruption cannot be reasonably estimated at this time but may materially affect the Company’s ability to operate its business and result in additional costs. The extent to which the pandemic may impact the Company’s results will depend on future developments, which are highly uncertain and cannot be predicted as of the date of this report, including new information that may emerge concerning the severity of the pandemic and steps taken to contain the pandemic or treat its impact, among others. Nevertheless, the pandemic and the current financial, economic, and capital markets environment present material uncertainty and risk with respect to the Company’s performance, financial condition, results of operations and cash flows.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies and Organization (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of subsidiaries	Name of Subsidiary State of Formation Date of Formation Ownership Pecan Grove MHP LLC North Carolina October 12, 2016 100% Azalea MHP LLC North Carolina October 25, 2017 100% Holly Faye MHP LLC North Carolina October 25, 2017 100% Chatham Pines MHP LLC North Carolina October 31, 2017 100% Maple Hills MHP LLC North Carolina October 31, 2017 100% Lakeview MHP LLC South Carolina November 1, 2017 100% MHP Pursuits LLC North Carolina January 31, 2019 100% Mobile Home Rentals LLC North Carolina September 30, 2016 100% Hunt Club MHP LLC South Carolina March 8, 2019 100% B&D MHP LLC South Carolina April 4, 2019 100% Crestview MHP LLC North Carolina June 28, 2019 100% Springlake MHP LLC Georgia October 10, 2019 100% ARC MHP LLC South Carolina November 13, 2019 100% Countryside MHP LLC South Carolina March 12, 2020 100% Evergreen MHP LLC Tennessee March 17, 2020 100% Golden Isles MHP LLC Georgia March 16, 2021 100% Anderson MHP LLC South Carolina June 2, 2021 100% Capital View MHP LLC South Carolina August 6, 2021 100% Hidden Oaks MHP LLC South Carolina August 6, 2021 100% North Raleigh MHP LLC North Carolina September 16, 2021 100% Carolinas 4 MHP LLC North Carolina November 30, 2021 100% Charlotte 3 Park MHP LLC North Carolina December 10, 2021 100% Gvest Finance LLC North Carolina December 11, 2018 VIE Gvest Homes I LLC Delaware November 9, 2020 VIE Brainerd Place LLC Delaware February 24, 2021 VIE Bull Creek LLC Delaware April 13,2021 VIE Gvest Anderson Homes LLC Delaware June 22, 2021 VIE Gvest Capital View Homes LLC Delaware August 6, 2021 VIE Gvest Hidden Oaks Homes LLC Delaware August 6, 2021 VIE Gvest Springlake Homes LLC Delaware September 24, 2021 VIE Gvest Carolinas 4 Homes LLC Delaware November 13, 2021 VIE

Revision of Prior Year Immate_2

Revision of Prior Year Immaterial Misstatement (Tables)	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Disclosure [Abstract]
Schedule of consolidated balance sheets	December 31, 2019 March 31, June 30, September 30, December 31, 2020 March 31, June 30, September 30, As Previously Reported: Land $ 10,885,938 $ 12,094,338 $ 11,378,818 $ 11,378,818 $ 11,293,818 $ 12,343,818 $ 12,343,818 $ 15,293,818 Land Improvements 17,466,801 20,286,401 21,845,771 22,007,126 20,924,112 21,506,262 21,580,874 24,107,172 Buildings 7,067,520 7,396,472 6,791,371 7,048,699 8,026,993 9,025,775 9,586,461 12,735,309 Construction in Process - - - - - - - 1,897,258 Total Investment Property 35,420,259 39,777,211 40,015,960 40,434,643 40,244,923 42,875,855 43,511,153 54,033,557 Accumulated MHPC Deficit (3,840,085 ) (4,194,251 ) (4,440,913 ) (4,497,737 ) (4,443,675 ) (4,857,951 ) (5,044,928 ) (4,621,293 ) Total MHPC Deficit (2,956,875 ) (3,741,871 ) (4,444,310 ) (4,932,523 ) (5,372,270 ) (6,314,063 ) (7,004,003 ) (7,137,732 ) NCI in VIE 25,707 21,257 26,030 40,303 450,206 497,662 586,010 39,504 Total Deficit (2,931,168 ) (3,720,614 ) (4,418,280 ) (4,892,220 ) (4,922,064 ) (5,816,401 ) (6,417,993 ) (7,098,228 ) Adjustments: Land $ 476,787 $ 476,787 $ 476,787 $ 476,787 $ 476,787 $ 476,787 $ 476,787 $ 476,787 Land Improvements 1,105,863 1,105,863 1,105,863 1,105,863 1,105,863 1,105,863 1,105,863 1,105,863 Buildings (1,582,650 ) (1,582,650 ) (1,582,650 ) (1,582,650 ) (1,582,650 ) (1,582,650 ) (1,582,650 ) (1,582,650 ) Construction in Process - - - - - - - Total Investment Property - - - - - - - - Accumulated MHPC Deficit - - - - 869,481 869,481 869,481 869,481 Total MHPC Deficit - - - - 869,481 869,481 869,481 869,481 NCI in VIE - - - - (869,481 ) (869,481 ) (869,481 ) (869,481 ) Total Deficit - - - - - - - - As Revised: Land $ 11,362,725 $ 12,571,125 $ 11,855,605 $ 11,855,605 $ 11,770,605 $ 12,820,605 $ 12,820,605 $ 15,770,605 Land Improvements 18,572,664 21,392,264 22,951,264 23,112,989 22,029,975 22,612,125 22,686,737 25,213,035 Buildings 5,484,870 5,813,822 5,208,721 5,466,049 6,444,343 7,443,125 8,003,811 11,152,659 Construction in Process - - - - - - - 1,897,258 Total Investment Property 35,420,259 39,777,211 40,015,960 40,434,643 40,244,923 42,875,855 43,511,153 54,033,557 Accumulated MHPC Deficit (3,840,085 ) (4,194,251 ) (4,440,913 ) (4,497,737 ) (3,574,194 ) (3,988,470 ) (4,175,447 ) (3,751,812 ) Total MHPC Deficit (2,956,875 ) (3,741,871 ) (4,444,310 ) (4,932,523 ) (4,502,789 ) (5,444,582 ) (6,134,522 ) (6,268,251 ) NCI in VIE 25,707 21,257 26,030 40,303 (419,275 ) (371,819 ) (283,471 ) (829,977 ) Total Deficit (2,931,168 ) (3,720,614 ) (4,418,280 ) (4,892,220 ) (4,922,064 ) (5,816,401 ) (6,417,993 ) (7,098,228 )
Schedule of consolidated statements of changes in deficit	31-Dec-20 31-Mar-21 30-Jun-21 30-Sep-21 As Previously Reported: Accumulated Deficit - MHPC - Deemed Dividend - - - - Total MHPC Accumulated Deficit (4,443,675 ) (4,857,951 ) (5,044,928 ) (4,621,293 ) Total MHPC Deficit (5,372,270 ) (6,314,063 ) (7,004,003 ) (7,137,732 ) Non-Controlling Interest 450,206 497,662 586,010 39,504 Consolidated Deficit (4,922,064 ) (5,816,401 ) (6,417,993 ) (7,098,228 ) Adjustments Accumulated Deficit - MHPC - Deemed Dividend 869,481 869,481 869,481 869,481 Total MHPC Accumulated Deficit 869,481 869,481 869,481 869,481 Total MHPC Deficit 869,481 869,481 869,481 869,481 Non-Controlling Interest (869,481 ) (869,481 ) (869,481 ) (869,481 ) Consolidated Deficit - - - - As Revised: Accumulated Deficit - MHPC - Deemed Dividend 869,481 - - - Total MHPC Accumulated Deficit (3,574,194 ) (3,988,470 ) (4,175,447 ) (3,751,812 ) Total MHPC Deficit (4,502,789 ) (5,444,582 ) (6,134,522 ) (6,268,251 ) Non-Controlling Interest (419,275 ) (371,819 ) (283,471 ) (829,977 ) Consolidated Deficit (4,922,064 ) (5,816,401 ) (6,417,993 ) (7,098,228 )

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	12 Months Ended
	Dec. 31, 2021
Variable Interest Entities [Abstract]
Schedule of consolidated financial statements	2021 2020 Assets (As Investment Property 14,144,268 5,067,535 Accumulated Depreciation and Amortization (597,650 ) (288,739 ) Net Investment Property 13,546,618 4,778,796 Cash and Cash Equivalents 98,900 9,234 Accounts Receivable, net 60,506 3,506 Other Assets 158,920 14,652 Total Assets $ 13,864,944 $ 4,806,188 Liabilities and Deficit Accounts Payable $ 169,298 $ 4,969 Notes Payable 6,793,319 1,994,640 Line of Credit, $151,749 and $0 debt discount 6,200,607 3,214,916 Other Liabilities* 1,679,233 9,439 Tenant Security Deposits - 1,499 Total Liabilities 14,842,457 5,225,463 Non-Controlling interest (977,513 ) (419,275 ) Total Non-controlling interest in variable interest entity equity (977,513 ) (419,275 ) * Included in other liabilities is an intercompany balance of $1,515,715 and $0 as of December 31, 2021 and 2020, respectively. The intercompany balances have been eliminated on the consolidated balance sheet. ** The balances as of and the results of operations for the year ended December 31, 2020 have been revised to reflect the correction of an error in the recording of the December sale of homes to Gvest Finance LLC and Gvest Homes I LLC. The Company recorded the sale of all 364 park owned homes within the ARC, Countryside, Crestview, and Maple communities, but only 305 park owned homes were sold. See Note 2 for more information.

Investment Property (Tables)

Investment Property (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	2021 2020 (As Investment Property Land $ 18,854,760 $ 11,770,605 Site and Land Improvements 35,133,079 22,029,975 Buildings and Improvements 14,666,296 6,437,251 Construction in Process 3,030,456 7,092 Total Investment Property 71,684,591 40,244,923 Accumulated Depreciation (4,832,300 ) (2,779,201 ) Net Investment Property $ 66,852,291 37,465,722

Acquisitions and Disposals (Tab

Acquisitions and Disposals (Tables)	12 Months Ended
	Dec. 31, 2021
Acquisitions and Disposals [Abstract]
Schedule of asset acquisitions from third parties and have been accounted for as asset acquisitions	Acquisition Date Name (number of Land Improvements Building Total Purchase March 2020 Countryside MHP $ 152,880 $ 3,194,245 $ 352,875 $ 3,700,000 March 2020 Evergreen MHP 340,000 1,111,000 - 1,451,000 Total Purchase Price $ 492,880 $ 4,305,245 $ 352,875 $ 5,151,000 March 2021 Golden Isles MHP $ 1,050,000 $ 487,500 $ - $ 1,537,500 March 2021 Golden Isles Gvest - - 787,500 787,500 July 2021 Anderson MHP (10) 2,310,000 763,417(a ) 120,390 3,193,807 July 2021 Anderson Gvest - - 2,006,193 2,006,193 September 2021 Capital View MHP 350,000 757,064 - 1,107,064 September 2021 Capital View Gvest - - 342,936 342,936 September 2021 Hidden Oaks MHP 290,000 843,440 - 1,133,440 September 2021 Hidden Oaks Gvest - - 416,560 416,560 October 2021 North Raleigh MHP (5) 1,613,828 4,505,268 1,330,904 7,450,000 December 2021 Dixie MHP 59,133 658,351 32,516 750,000 December 2021 Driftwood MHP 53,453 352,163 19,384 425,000 December 2021 Meadowbrook MHP 410,421 781,379 133,200 1,325,000 December 2021 Asheboro MHP (2) 723,778 1,411,726 - 2,135,504 December 2021 Asheboro Gvest - - 614,496 614,496 December 2021 Morganton MHP 223,542 1,846,024 - 2,069,566 December 2021 Morganton Gvest - - 680,434 680,434 Total Purchase Price $ 7,084,155 $ 12,406,332 $ 6,484,513 $ 25,975,000 Acquisition Costs - 474,568 7,213 481,781 Total Investment Property $ 7,084,155 $ 12,880,900 $ 6,491,726 $ 26,456,781
Schedule of pro-forma information	Unaudited For the Years Ended 2021 2020 Total revenue $ 11,767,812 $ 11,069,625 Total community operating expenses 4,220,200 4,133,478 Corporate payroll and overhead 3,013,810 1,581,807 Depreciation expense 3,181,404 3,068,380 Interest expense 3,102,659 3,021,533 Gain on sale of property - 761,978 Other income 139,300 - Net income (loss) $ (1,610,961 ) $ 26,405 Net loss attributable to non-controlling interest (611,571 ) (349,943 ) Net income (loss) attributable to Manufactured Housing Properties, Inc. (999,390 ) 376,348 Preferred stock dividends / accretion 2,175,472 1,850,860 Net loss $ (3,174,862 ) $ (1,474,513 ) Net loss per share $ (0.24 ) $ (0.11 )

Promissory Notes and Lines of_2

Promissory Notes and Lines of Credit (Tables)	12 Months Ended
	Dec. 31, 2021
Promissory Notes and Lines of Credit [Abstract]
Schedule of outstanding balance on these notes	Maturity Interest Balance Balance Pecan Grove MHP LLC 02/22/29 5.250 % $ 2,969,250 $ 3,037,625 Azalea MHP LLC 03/01/29 5.400 % 790,481 810,741 Holly Faye MHP LLC 03/01/29 5.400 % 579,825 579,825 Chatham MHP LLC 04/01/24 5.875 % 1,698,800 1,734,828 Lakeview MHP LLC 03/01/29 5.400 % 1,805,569 1,832,264 B&D MHP LLC 05/02/29 5.500 % 1,779,439 1,818,303 Hunt Club MHP LLC 01/01/33 3.430 % 2,398,689 2,445,011 Crestview MHP LLC 12/31/30 3.250 % 4,682,508 4,800,000 Maple Hills MHP LLC 12/01/30 3.250 % 2,341,254 2,400,000 Springlake MHP LLC 11/14/21 3.310 % - 4,000,000 Springlake MHP LLC 12/10/26 4.750 % 4,016,250 - ARC MHP LLC 01/01/30 5.500 % 3,809,742 3,885,328 Countryside MHP LLC 03/20/50 5.500 % 1,684,100 1,700,000 Evergreen MHP LLC 04/01/32 3.990 % 1,115,261 1,135,502 Golden Isles MHP LLC 03/31/26 4.000 % 787,500 - Anderson MHP LLC* 07/10/26 5.210 % 2,153,807 - Capital View MHP LLC* 09/10/26 5.390 % 817,064 - Hidden Oaks MHP LLC* 09/10/26 5.330 % 823,440 - North Raleigh MHP LLC 11/01/26 4.750 % 5,304,409 - Charlotte 3 Park MHP LLC (Dixie, Driftwood, Meadowbrook) (1) 03/01/22 5.000 % 1,500,000 - Carolinas 4 MHP LLC* 01/10/27 5.300 % 3,105,070 Gvest Finance LLC (B&D homes) 05/01/24 5.000 % 657,357 694,640 Gvest Finance LLC (Countryside homes) 03/20/50 5.500 % 1,287,843 1,300,000 Gvest Finance LLC (Golden Isles homes) 03/31/36 4.000 % 787,500 - Gvest Anderson Homes LLC* 07/10/26 5.210 % 2,006,193 - Gvest Capital View Homes LLC* 09/10/26 5.390 % 342,936 - Gvest Hidden Oaks Homes LLC* 09/10/26 5.330 % 416,560 - Gvest Carolinas 4 Homes LLC (Asheboro, Morganton)* 01/10/27 5.300 % 1,294,930 PPP Loan - MHP 05/01/22 1.000 % - 139,300 Total Note Payables 50,955,777 32,313,367 Discount Direct Lender Fees (2,064,294 ) (1,096,629 ) Total Net of Discount $ 48,891,483 $ 31,216,738 * The notes indicated above are subject to certain financial covenants.
Schedule of minimum annual principal payments of notes payable	2022 $ 2,414,963 2023 3,714,410 2024 3,337,901 2025 1,256,977 2026 18,341,237 Thereafter 29,892,646 Total minimum principal payments $ 58,958,133

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
Schedule of stock options outstanding	Number of Weighted Weighted Outstanding at December 31, 2020 656,175 $ 0.01 7.7 Granted 50,000 0.01 9.0 Exercised - - - Forfeited / cancelled / expired - - - Outstanding at December 31, 2021 706,175 $ 0.01 6.6 Exercisable at December 31, 2021 672,842 $ 0.01 6.4
Schedule of summarizes information concerning options outstanding	Strike Price Outstanding Weighted average Weighted average Vested Weighted average $ 0.01 519,675 5.9 $ 0.01 519,675 $ 0.01 $ 0.01 136,500 8.0 $ 0.01 136,500 $ 0.01 $ 0.01 50,000 9.0 $ 0.01 16,667 $ 0.01 Strike Price Outstanding Weighted average Weighted average Vested Weighted average $ 0.01 519,675 7.0 $ 0.01 519,675 $ 0.01 $ 0.01 136,500 9.0 $ 0.01 45,500 $ 0.01
Schedule of stock option assumptions	Stock option assumptions December 31, 2021 December 31, 2020 Risk-free interest rate 0.26 – 1.40 % - Expected dividend yield 0.00 % - Expected volatility 16.03 –273.98 % - Expected life of options (in years) 6.5 -

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of current income tax benefit	For the Years Ended December 31, December 31, Statutory rate applied to income (loss) before income taxes $ (383,885 ) $ (1,068,482 ) Increase (decrease) in income taxes results from: VIE income 112,958 451,876 Change in valuation allowance (1,352,630 ) 2,364,876 Provision to return true up 1,623,557 (1,748,270 ) Income tax expense (benefit) $ - $ -
Schedule of current income tax benefit	For the Years Ended December 31, December 31, Income tax benefit at 21.00 % 21.00 % Income tax benefit - State 3.62 % 3.63 % VIE income -7.25 % -10.42 % Change in valuation allowance 86.77 % 26.09 % Provision to return true up -104.14 % -40.30 % Income tax expense (benefit) 0.00 % 0.00 %
Schedule of net deferred tax assets	For the Years Ended December 31, December 31, Deferred tax liabilities: Depreciation $ (2,431,793 ) $ (761,455 ) Amortization expense (14,372 ) (269,076 ) Other (584 ) (584 ) Deferred tax assets: Operating loss carryforwards 4,251,516 4,188,512 Gross deferred tax assets 1,804,767 3,157,397 Valuation allowance (1,804,767 ) (3,157,397 ) Net deferred income tax asset $ - $ -

Summary of Significant Accoun_3

Summary of Significant Accounting Policies and Organization (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Summary of Significant Accounting Policies and Organization (Details) [Line Items]
Debt service plus		5.00%
Gvest real estate LLC Percentage	49.00%
Chairman and chief executive officer percentage	51.00%
Options for the purchase	$ 656,175
Dilutive securities outstanding (in Shares)	50,000	136,500
Convertible preferred stock (in Shares)	1,886,000
Convertible share price (in Dollars per share)	$ 1,866,000
Options for purchase of common stock (in Shares)		519,675
Federal deposit insurance corporation expense	$ 763,000	$ 641,000
Security deposits	705,195	339,152
Stock option expense	$ 66,015	2,370
Company reclassed buildings to breakout		$ 7,000
Tax benefit percentage	50.00%
Minimum [Member]
Summary of Significant Accounting Policies and Organization (Details) [Line Items]
Estimated useful lives	3 years
Minimum [Member] | Sites and Building [Member]
Summary of Significant Accounting Policies and Organization (Details) [Line Items]
Estimated useful lives	15 years
Maximum [Member]
Summary of Significant Accounting Policies and Organization (Details) [Line Items]
Estimated useful lives	25 years
Maximum [Member] | Sites and Building [Member]
Summary of Significant Accounting Policies and Organization (Details) [Line Items]
Estimated useful lives	25 years
Series A convertible preferred stock
Summary of Significant Accounting Policies and Organization (Details) [Line Items]
Convertible preferred stock (in Shares)		1,890,000
Convertible share price (in Dollars per share)		$ 1,890,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries	12 Months Ended
	Dec. 31, 2021
Subsidiary One [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Pecan Grove MHP LLC
State of Formation	North Carolina
Date of Formation	October 12, 2016
Ownership	100.00%
Subsidiary Two [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Azalea MHP LLC
State of Formation	North Carolina
Date of Formation	October 25, 2017
Ownership	100.00%
Subsidiary Three [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Holly Faye MHP LLC
State of Formation	North Carolina
Date of Formation	October 25, 2017
Ownership	100.00%
Subsidiary Four [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Chatham Pines MHP LLC
State of Formation	North Carolina
Date of Formation	October 31, 2017
Ownership	100.00%
Subsidiary Five [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Maple Hills MHP LLC
State of Formation	North Carolina
Date of Formation	October 31, 2017
Ownership	100.00%
Subsidiary Six [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Lakeview MHP LLC
State of Formation	South Carolina
Date of Formation	November 1, 2017
Ownership	100.00%
Subsidiary Seven [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	MHP Pursuits LLC
State of Formation	North Carolina
Date of Formation	January 31, 2019
Ownership	100.00%
Subsidiary Eight [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Mobile Home Rentals LLC
State of Formation	North Carolina
Date of Formation	September 30, 2016
Ownership	100.00%
Subsidiary Nine [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Hunt Club MHP LLC
State of Formation	South Carolina
Date of Formation	March 8, 2019
Ownership	100.00%
Subsidiary Ten [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	B&D MHP LLC
State of Formation	South Carolina
Date of Formation	April 4, 2019
Ownership	100.00%
Subsidiary Eleven [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Crestview MHP LLC
State of Formation	North Carolina
Date of Formation	June 28, 2019
Ownership	100.00%
Subsidiary Twelve [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Springlake MHP LLC
State of Formation	Georgia
Date of Formation	October 10, 2019
Ownership	100.00%
Subsidiary Thirteen [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	ARC MHP LLC
State of Formation	South Carolina
Date of Formation	November 13, 2019
Ownership	100.00%
Subsidiary Fourteen [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Countryside MHP LLC
State of Formation	South Carolina
Date of Formation	March 12, 2020
Ownership	100.00%
Subsidiary Fifteen [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Evergreen MHP LLC
State of Formation	Tennessee
Date of Formation	March 17, 2020
Ownership	100.00%
Subsidiary Sixteen [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Golden Isles MHP LLC
State of Formation	Georgia
Date of Formation	March 16, 2021
Ownership	100.00%
Subsidiary Seventeen [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Anderson MHP LLC
State of Formation	South Carolina
Date of Formation	June 2, 2021
Ownership	100.00%
Subsidiary Eighteen [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Capital View MHP LLC
State of Formation	South Carolina
Date of Formation	August 6, 2021
Ownership	100.00%
Subsidiary Nineteen [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Hidden Oaks MHP LLC
State of Formation	South Carolina
Date of Formation	August 6, 2021
Ownership	100.00%
Subsidiary Twenty [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	North Raleigh MHP LLC
State of Formation	North Carolina
Date of Formation	September 16, 2021
Ownership	100.00%
Subsidiary Twenty One [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Carolinas 4 MHP LLC
State of Formation	North Carolina
Date of Formation	November 30, 2021
Ownership	100.00%
Subsidiary Twenty Two [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
Name of Subsidiary/VIE	Charlotte 3 Park MHP LLC
State of Formation	North Carolina
Date of Formation	December 10, 2021
Ownership	100.00%
Gvest Finance LLC [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
State of Formation	North Carolina
Name of Subsidiary/VIE	Gvest Finance LLC
Date of Formation	December 11, 2018
Ownership	VIE
Gvest Homes I LLC [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
State of Formation	Delaware
Name of Subsidiary/VIE	Gvest Homes I LLC
Date of Formation	November 9, 2020
Ownership	VIE
Subsidiary Twenty Three [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
State of Formation	Delaware
Name of Subsidiary/VIE	Brainerd Place LLC
Date of Formation	February 24, 2021
Ownership	VIE
Subsidiary Twenty Four [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
State of Formation	Delaware
Name of Subsidiary/VIE	Bull Creek LLC
Date of Formation	April 13,2021
Ownership	VIE
Gvest Anderson Homes LLC [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
State of Formation	Delaware
Name of Subsidiary/VIE	Gvest Anderson Homes LLC
Date of Formation	June 22, 2021
Ownership	VIE
Gvest Capital View Homes LLC [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
State of Formation	Delaware
Name of Subsidiary/VIE	Gvest Capital View Homes LLC
Date of Formation	August 6, 2021
Ownership	VIE
Gvest Hidden Oaks Homes LLC [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
State of Formation	Delaware
Name of Subsidiary/VIE	Gvest Hidden Oaks Homes LLC
Date of Formation	August 6, 2021
Ownership	VIE
Gvest Springlake Homes LLC [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
State of Formation	Delaware
Name of Subsidiary/VIE	Gvest Springlake Homes LLC
Date of Formation	September 24, 2021
Ownership	VIE
Gvest Carolinas 4 Homes LLC [Member]
Summary of Significant Accounting Policies and Organization (Details) - Schedule of subsidiaries [Line Items]
State of Formation	Delaware
Name of Subsidiary/VIE	Gvest Carolinas 4 Homes LLC
Date of Formation	November 13, 2021
Ownership	VIE

Revision of Prior Year Immate_3

Revision of Prior Year Immaterial Misstatement (Details) - USD ($)	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020
Condensed Financial Information Disclosure [Abstract]
Inventory buildings and improvements	$ 1,105,863
Land and buildings	$ 476,787
Accumulated manufactured housing properties		$ 869,481	$ 869,481

Revision of Prior Year Immate_4

Revision of Prior Year Immaterial Misstatement (Details) - Schedule of consolidated balance sheets - USD ($)	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Previously Reported [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Land	$ 15,293,818	$ 12,343,818	$ 12,343,818	$ 11,293,818	$ 11,378,818	$ 11,378,818	$ 12,094,338	$ 10,885,938
Land Improvements	24,107,172	21,580,874	21,506,262	20,924,112	22,007,126	21,845,771	20,286,401	17,466,801
Buildings	12,735,309	9,586,461	9,025,775	8,026,993	7,048,699	6,791,371	7,396,472	7,067,520
Construction in Process	1,897,258
Total Investment Property	54,033,557	43,511,153	42,875,855	40,244,923	40,434,643	40,015,960	39,777,211	35,420,259
Accumulated MHPC Deficit	(4,621,293)	(5,044,928)	(4,857,951)	(4,443,675)	(4,497,737)	(4,440,913)	(4,194,251)	(3,840,085)
Total MHPC Deficit	(7,137,732)	(7,004,003)	(6,314,063)	(5,372,270)	(4,932,523)	(4,444,310)	(3,741,871)	(2,956,875)
NCI in VIE	39,504	586,010	497,662	450,206	40,303	26,030	21,257	25,707
Total Deficit	(7,098,228)	(6,417,993)	(5,816,401)	(4,922,064)	(4,892,220)	(4,418,280)	(3,720,614)	(2,931,168)
Revision of Prior Period, Adjustment [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Land	476,787	476,787	476,787	476,787	476,787	476,787	476,787	476,787
Land Improvements	1,105,863	1,105,863	1,105,863	1,105,863	1,105,863	1,105,863	1,105,863	1,105,863
Buildings	(1,582,650)	(1,582,650)	(1,582,650)	(1,582,650)	(1,582,650)	(1,582,650)	(1,582,650)	(1,582,650)
Construction in Process
Total Investment Property
Accumulated MHPC Deficit	869,481	869,481	869,481	869,481
Total MHPC Deficit	869,481	869,481	869,481	869,481
NCI in VIE	(869,481)	(869,481)	(869,481)	(869,481)
Total Deficit
As Revised [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Land	15,770,605	12,820,605	12,820,605	11,770,605	11,855,605	11,855,605	12,571,125	11,362,725
Land Improvements	25,213,035	22,686,737	22,612,125	22,029,975	23,112,989	22,951,264	21,392,264	18,572,664
Buildings	11,152,659	8,003,811	7,443,125	6,444,343	5,466,049	5,208,721	5,813,822	5,484,870
Construction in Process	1,897,258
Total Investment Property	54,033,557	43,511,153	42,875,855	40,244,923	40,434,643	40,015,960	39,777,211	35,420,259
Accumulated MHPC Deficit	(3,751,812)	(4,175,447)	(3,988,470)	(3,574,194)	(4,497,737)	(4,440,913)	(4,194,251)	(3,840,085)
Total MHPC Deficit	(6,268,251)	(6,134,522)	(5,444,582)	(4,502,789)	(4,932,523)	(4,444,310)	(3,741,871)	(2,956,875)
NCI in VIE	(829,977)	(283,471)	(371,819)	(419,275)	40,303	26,030	21,257	25,707
Total Deficit	$ (7,098,228)	$ (6,417,993)	$ (5,816,401)	$ (4,922,064)	$ (4,892,220)	$ (4,418,280)	$ (3,720,614)	$ (2,931,168)

Revision of Prior Year Immate_5

Revision of Prior Year Immaterial Misstatement (Details) - Schedule of consolidated statements of changes in deficit - USD ($)	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
As Previously Reported [Member]
As Previously Reported:
Accumulated Deficit - MHPC - Deemed Dividend
Total MHPC Accumulated Deficit	(4,621,293)	(5,044,928)	(4,857,951)	(4,443,675)
Total MHPC Deficit	(7,137,732)	(7,004,003)	(6,314,063)	(5,372,270)
Non-Controlling Interest	39,504	586,010	497,662	450,206
Consolidated Deficit	(7,098,228)	(6,417,993)	(5,816,401)	(4,922,064)
Adjustments [Member]
As Previously Reported:
Accumulated Deficit - MHPC - Deemed Dividend	869,481	869,481	869,481	869,481
Total MHPC Accumulated Deficit	869,481	869,481	869,481	869,481
Total MHPC Deficit	869,481	869,481	869,481	869,481
Non-Controlling Interest	(869,481)	(869,481)	(869,481)	(869,481)
Consolidated Deficit
As Revised [Member]
As Previously Reported:
Accumulated Deficit - MHPC - Deemed Dividend				869,481
Total MHPC Accumulated Deficit	(3,751,812)	(4,175,447)	(3,988,470)	(3,574,194)
Total MHPC Deficit	(6,268,251)	(6,134,522)	(5,444,582)	(4,502,789)
Non-Controlling Interest	(829,977)	(283,471)	(371,819)	(419,275)
Consolidated Deficit	$ (7,098,228)	$ (6,417,993)	$ (5,816,401)	$ (4,922,064)

Variable Interest Entities (Det

Variable Interest Entities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Variable Interest Entities [Abstract]
Net income (loss)	$ 460,609	$ 451,876
Additional management fee	579,703	0
Accrued liabilities	$ 1,515,715	$ 0

Variable Interest Entities (D_2

Variable Interest Entities (Details) - Schedule of consolidated financial statements - VIE's [Member] - USD ($)		Dec. 31, 2021	Dec. 31, 2020	[1]
Condensed Financial Statements, Captions [Line Items]
Investment Property		$ 14,144,268	$ 5,067,535
Accumulated Depreciation and Amortization		(597,650)	(288,739)
Net Investment Property		13,546,618	4,778,796
Cash and Cash Equivalents		98,900	9,234
Accounts Receivable, net		60,506	3,506
Other Assets		158,920	14,652
Total Assets		13,864,944	4,806,188
Liabilities and Deficit
Accounts Payable		169,298	4,969
Notes Payable		6,793,319	1,994,640
Line of Credit, $151,749 and $0 debt discount		6,200,607	3,214,916
Other Liabilities	[2]	1,679,233	9,439
Tenant Security Deposits			1,499
Total Liabilities		14,842,457	5,225,463
Non-Controlling interest		(977,513)	(419,275)
Total Non-controlling interest in variable interest entity equity		$ (977,513)	$ (419,275)
[1]	The balances as of and the results of operations for the year ended December 31, 2020 have been revised to reflect the correction of an error in the recording of the December sale of homes to Gvest Finance LLC and Gvest Homes I LLC. The Company recorded the sale of all 364 park owned homes within the ARC, Countryside, Crestview, and Maple communities, but only 305 park owned homes were sold. See Note 2 for more information.
[2]	Included in other liabilities is an intercompany balance of $1,515,715 and $0 as of December 31, 2021 and 2020, respectively. The intercompany balances have been eliminated on the consolidated balance sheet.

Variable Interest Entities (D_3

Variable Interest Entities (Details) - Schedule of consolidated financial statements (Parentheticals) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
VIE's [Member]
Condensed Financial Statements, Captions [Line Items]
Debt discount	$ 151,749	$ 0

Investment Property (Details)

Investment Property (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Investment Property (Details) [Line Items]
Depreciation expense	$ 2,060,882	$ 1,652,509
Investment property balances		$ 7,092
Total gross acquisition costs	474,568
Site and Land Improvements []Member[
Investment Property (Details) [Line Items]
Total gross acquisition costs	7,213
Building Improvements [Member]
Investment Property (Details) [Line Items]
Total gross acquisition costs	11,465
Gvest Finance LLC [Member]
Investment Property (Details) [Line Items]
Manufactured homes	1,900,000
Springlake community [Member]
Investment Property (Details) [Line Items]
Manufactured homes	$ 860,000

Investment Property (Details) -

Investment Property (Details) - Schedule of property and equipment - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Investment Property
Land	$ 18,854,760	$ 11,770,605
Site and Land Improvements	35,133,079	22,029,975
Buildings and Improvements	14,666,296	6,437,251
Construction in Process	3,030,456	7,092
Total Investment Property	71,684,591	40,244,923
Accumulated Depreciation	(4,832,300)	(2,779,201)
Net Investment Property	$ 66,852,291	$ 37,465,722

Acquisitions and Disposals (Det

Acquisitions and Disposals (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Acquisitions and Disposals [Abstract]
Vehicles and equipment	$ 156,465
Total sale price		$ 2,100,000
Accumulated amortization		1,338,022
Mortgage costs		109,529
Gain on sale of property		$ 761,978

Acquisitions and Disposals (D_2

Acquisitions and Disposals (Details) - Schedule of asset acquisitions from third parties and have been accounted for as asset acquisitions	12 Months Ended
	Dec. 31, 2021USD ($)
Business Acquisition [Line Items]
Land	$ 7,084,155
Improvements	12,406,332
Building	6,484,513
Total Purchase Price	$ 25,975,000
Countryside MHP [Member]
Business Acquisition [Line Items]
Acquisition Date	March 2020
Land	$ 152,880
Improvements	3,194,245
Building	352,875
Total Purchase Price	$ 3,700,000
Evergreen MHP [Member]
Business Acquisition [Line Items]
Acquisition Date	March 2020
Land	$ 340,000
Improvements	1,111,000
Building
Total Purchase Price	1,451,000
Evergreen One [Member]
Business Acquisition [Line Items]
Land	492,880
Improvements	4,305,245
Building	352,875
Total Purchase Price	$ 5,151,000
Golden Isles MHP [Member]
Business Acquisition [Line Items]
Acquisition Date	March 2021
Land	$ 1,050,000
Improvements	487,500
Total Purchase Price	$ 1,537,500
Golden Isles Gvest [Member]
Business Acquisition [Line Items]
Acquisition Date	March 2021
Land
Improvements
Building	787,500
Total Purchase Price	$ 787,500
Anderson MHP [Member]
Business Acquisition [Line Items]
Acquisition Date	July 2021
Land	$ 2,310,000
Improvements	763,417	[1]
Building	120,390
Total Purchase Price	$ 3,193,807
Anderson Gvest [Member]
Business Acquisition [Line Items]
Acquisition Date	July 2021
Land
Improvements
Building	2,006,193
Total Purchase Price	$ 2,006,193
Capital View MHP [Member]
Business Acquisition [Line Items]
Acquisition Date	September 2021
Land	$ 350,000
Improvements	757,064
Building
Total Purchase Price	$ 1,107,064
Capital View Gvest [Member]
Business Acquisition [Line Items]
Acquisition Date	September 2021
Land
Improvements
Building	342,936
Total Purchase Price	$ 342,936
Hidden Oaks MHP [Member]
Business Acquisition [Line Items]
Acquisition Date	September 2021
Land	$ 290,000
Improvements	843,440
Building
Total Purchase Price	$ 1,133,440
Hidden Oaks Gvest [Member]
Business Acquisition [Line Items]
Acquisition Date	September 2021
Land
Improvements
Building	416,560
Total Purchase Price	$ 416,560
North Raleigh MHP [Member]
Business Acquisition [Line Items]
Acquisition Date	October 2021
Land	$ 1,613,828
Improvements	4,505,268
Building	1,330,904
Total Purchase Price	$ 7,450,000
Dixie MHP [Member]
Business Acquisition [Line Items]
Acquisition Date	December 2021
Land	$ 59,133
Improvements	658,351
Building	32,516
Total Purchase Price	$ 750,000
Driftwood MHP [Member]
Business Acquisition [Line Items]
Acquisition Date	December 2021
Land	$ 53,453
Improvements	352,163
Building	19,384
Total Purchase Price	$ 425,000
Meadowbrook MHP [Member]
Business Acquisition [Line Items]
Acquisition Date	December 2021
Land	$ 410,421
Improvements	781,379
Building	133,200
Total Purchase Price	$ 1,325,000
Asheboro MHP [Member]
Business Acquisition [Line Items]
Acquisition Date	December 2021
Land	$ 723,778
Improvements	1,411,726
Building
Total Purchase Price	$ 2,135,504
Asheboro Gvest [Member]
Business Acquisition [Line Items]
Acquisition Date	December 2021
Land
Improvements
Building	614,496
Total Purchase Price	$ 614,496
Morganton MHP [Member]
Business Acquisition [Line Items]
Acquisition Date	December 2021
Land	$ 223,542
Improvements	1,846,024
Building
Total Purchase Price	$ 2,069,566
Morganton Gvest [Member]
Business Acquisition [Line Items]
Acquisition Date	December 2021
Land
Improvements
Building	680,434
Total Purchase Price	680,434
Acquisition Costs [Member]
Business Acquisition [Line Items]
Land
Improvements	474,568
Building	7,213
Total Purchase Price	481,781
Total Investment Property [Member]
Business Acquisition [Line Items]
Land	7,084,155
Improvements	12,880,900
Building	6,491,726
Total Purchase Price	$ 26,456,781
[1]	Anderson MHP LLC also purchased vehicles and equipment totaling $156,465 which is included in the improvements column above.

Acquisitions and Disposals (D_3

Acquisitions and Disposals (Details) - Schedule of pro-forma information - Pro-forma Financial Information [Member] - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Acquisitions and Disposals (Details) - Schedule of pro-forma information [Line Items]
Total revenue	$ 11,767,812	$ 11,069,625
Total community operating expenses	4,220,200	4,133,478
Corporate payroll and overhead	3,013,810	1,581,807
Depreciation expense	3,181,404	3,068,380
Interest expense	3,102,659	3,021,533
Gain on sale of property		761,978
Other income	139,300
Net income (loss)	(1,610,961)	26,405
Net loss attributable to non-controlling interest	(611,571)	(349,943)
Net income (loss) attributable to Manufactured Housing Properties, Inc.	(999,390)	376,348
Preferred stock dividends / accretion	2,175,472	1,850,860
Net loss	$ (3,174,862)	$ (1,474,513)
Net loss per share (in Dollars per share)	$ (0.24)	$ (0.11)

Promissory Notes and Lines of_3

Promissory Notes and Lines of Credit (Details)

Dec. 27, 2021USD ($)

Dec. 17, 2021USD ($)

Nov. 12, 2021USD ($)

Jul. 26, 2021

May 01, 2020USD ($)

May 08, 2017

Dec. 24, 2020USD ($)

Mar. 31, 2021USD ($)

Dec. 31, 2021USD ($)

Dec. 31, 2020USD ($)

Mar. 01, 2022USD ($)

Oct. 01, 2017USD ($)

Promissory Notes and Lines of Credit (Details) [Line Items]

Eighteen loans amount

$ 36,554,126

Interest rate

8.375%

Note payable

$ 48,891,483

$ 31,216,738

Cost expense

87,985

464,568

Debt issuance costs

75,141

Loans payable

16,374,007

New notes payable

$ 15,245,000

Number of communities

5

Mortgage costs related

$ 640,895

Discount direct lender fees

$ 35,000

Maturity date

Jan. 1, 2030

Interest expense

$ 168,770

587

Lender percentage

1.00%

Line of credit agreement description

Gvest Finance LLC entered into a floorplan credit agreement, rental homes credit agreement, and a credit and security supplemental agreement pursuant to which the lender has agreed to make available to Gvest Finance LLC a secured credit facility with a joint, aggregate credit limit of $5,000,000, consisting of (i) a credit limit of up to $1,000,000 under a floorplan line to be used to finance the acquisition of manufactured homes for retail sale and (ii) a credit limit of up to $4,000,000 under a rental line to finance the acquisition of rental homes. The lender subsequently agreed to extend the credit limit for the floorplan line to $2,000,000.

Line of credit interest description

(i) Day 1-360: LIBOR plus 6% per annum; (ii) Day 361-720: LIBOR plus 7% per annum; and (iii) Day 721+: LIBOR plus 8% per annum. Interest shall also accrue at the lesser of (a) the “LIBOR Rate”, plus 10% per annum and (b) the maximum lawful rate of interest permitted under applicable law. During the year ended December 31, 2021, total interest expense was $23,933.The maturity date of the of the floorplan line of credit will vary based on each statement of financial transaction (“SOFT”), a report identifying the funded homes and the applicable financial terms. Gvest Finance LLC promises to repay each floor plan advance as follows: (i) Gvest Finance LLC shall pay a principal amount in an amount equal to the original principal amount of such advance multiplied by the percentage specified in the applicable SOFT, commencing on the 15th day of the first full month after the first anniversary of any advance and continuing on the 15th day of each month thereafter; (ii) interest shall be payable monthly, in arrears, and shall be due and payable on or before the 15th day of the month following the month in which such interest accrues; and (iii) Gvest Finance LLC will pay to lender an amount equal to the original invoice price of such homes inventory, less all principal payments made with respect to such inventory pursuant to (ii) above, plus all billed and unpaid interest and any applicable fees, upon the sale of inventory financed or refinanced by lender.

MHP LLC [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Note payable

$ 4,000,000

Lender amount

$ 4,016,000

MHP LLC [Member] | Subsequent Event [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Note payable

$ 1,500,000

Gvest Finance LLC [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Interest rate

3.25%

Outstanding balance

$ 1,676,634

Note payable

$ 309,271

Repayment amount

6,204

Outstanding balance on line of credit

1,104,255

Discount direct lender fees

1,612

Interest expense

2,409

Borrowed additional funds

$ 1,104,255

Maturity term

10 years

Rental line

$ 838,000

Metrolina Promissory Notes [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Related party promissory note, description

the Company issued a promissory note to Metrolina Loan Holdings, LLC (“Metrolina”) in the principal amount of $3,000,000. The note is interest only payment based on 8%, and 10% deferred until maturity to be paid with principal balance. This note was to mature in May of 2023. In September 2020, the Company paid off the full balance and terminated the note. This related party note was guaranteed by Raymond M. Gee. As of December 31, 2021 and 2020, the balance on this note was $0.On October 22, 2021, the Company issued a promissory note to Metrolina in the principal amount of $1,500,000. The note bears interest at a rate of 18% per annum and matures on April 1, 2023. During the first six months of the note, any prepayment would require the Company to pay a yield maintenance fee equal to six months of interest. Thereafter, the loan may be prepaid at any time without penalty or fee. The note is guaranteed by Mr. Gee. As of December 31, 2021, the balance on this note was $1,500,000 and interest expense for the year totaled $51,780.

Gvest Homes I LLC [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Commitment amount

$ 20,000,000

Communities

8,500,000

Advance lender amount

$ 838,000

$ 3,348,967

lender agreed to increase amount

$ 3,422,260

Due from the lender

850,000

Outstanding balance on line of credit

2,517,620

3,348,967

Discount direct lender fees

$ 95,221

134,051

Gvest Springlake Homes LLC [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Line of credit interest description

The line of credit bears interest at the lesser of the Wall Street Journal prime rate plus one percent or 6.75% per annum and matures five years after each advance. As of December 31, 2021, the balance due on this line of credit was $1,892,481, presented on the balance sheet net of discount direct lender fees of $19,916. Interest expense related to this facility for the year ended December 31, 2021 totaled $20,936. The line of credit is guaranteed by Raymond M. Gee.

Principal amount

$ 2,000,000

Loan and security agreement description

The immediate advance of funds from the line of credit totaling $1,892,481 was used to pay off Gvest Finance LLC’s preexisting note totaling $309,271 and the outstanding balance of the Line of Credit – Multi-Community Floor Plan and Rental Financing Facility totaling $1,676,634. The credit limit on this facility was increased on March 28, 2022 to $3,300,000.

Gvest Revolving Promissory Notes [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Outstanding balance

$ 0

$ 0

Borrowing amount

$ 150,000

Gvest Revolving Promissory Notes [Member] | Mr. Gee [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Borrowing amount

$ 1,500,000

Gvest Revolving Promissory Notes [Member] | Gvest Real Estate Capital LLC [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Interest rate

15.00%

Outstanding balance

$ 150,000

Borrowing amount

$ 1,500,000

Minimum [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Promissory notes range

3.31%

Promissory notes term

5 years

Maximum [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Promissory notes range

5.875%

Promissory notes term

30 years

Promissory Notes [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Outstanding balance

$ 50,955,777

Paycheck Protection Program [Member]

Promissory Notes and Lines of Credit (Details) [Line Items]

Received amount

$ 139,300

Interest rate

1.00%

Debt instrument notes, description

Monthly principal and interest payments are deferred for six months after the date of disbursement.

Promissory Notes and Lines of_4

Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes - USD ($)		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Totals note payables		$ 50,955,777	$ 32,313,367
Discount Direct Lender Fees		(2,064,294)	(1,096,629)
Total Net of Discount		$ 48,891,483	31,216,738
Pecan Grove MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Feb. 22, 2029
Interest rate		5.25%
Totals note payables		$ 2,969,250	3,037,625
Azalea MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Mar. 1, 2029
Interest rate		5.40%
Totals note payables		$ 790,481	810,741
Holly Faye MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Mar. 1, 2029
Interest rate		5.40%
Totals note payables		$ 579,825	579,825
Chatham MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Apr. 1, 2024
Interest rate		5.875%
Totals note payables		$ 1,698,800	1,734,828
Lakeview MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Mar. 1, 2029
Interest rate		5.40%
Totals note payables		$ 1,805,569	1,832,264
B&D MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		May 2, 2029
Interest rate		5.50%
Totals note payables		$ 1,779,439	1,818,303
Hunt Club MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Jan. 1, 2033
Interest rate		3.43%
Totals note payables		$ 2,398,689	2,445,011
Crestview MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Dec. 31, 2030
Interest rate		3.25%
Totals note payables		$ 4,682,508	4,800,000
Maple Hills MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Dec. 1, 2030
Interest rate		3.25%
Totals note payables		$ 2,341,254	2,400,000
Springlake MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Nov. 14, 2021
Interest rate		3.31%
Totals note payables			4,000,000
Springlake MHP LLC One [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Dec. 10, 2026
Interest rate		4.75%
Totals note payables		$ 4,016,250
ARC MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Jan. 1, 2030
Interest rate		5.50%
Totals note payables		$ 3,809,742	3,885,328
Countryside MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Mar. 20, 2050
Interest rate		5.50%
Totals note payables		$ 1,684,100	1,700,000
Evergreen MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Apr. 1, 2032
Interest rate		3.99%
Totals note payables		$ 1,115,261	1,135,502
Golden Isles MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Mar. 31, 2026
Interest rate		4.00%
Totals note payables		$ 787,500
Anderson MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Jul. 10, 2026
Interest rate		5.21%
Totals note payables		$ 2,153,807
Capital View MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Sep. 10, 2026
Interest rate		5.39%
Totals note payables		$ 817,064
Hidden Oaks MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Sep. 10, 2026
Interest rate		5.33%
Totals note payables		$ 823,440
North Raleigh MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Nov. 1, 2026
Interest rate		4.75%
Totals note payables		$ 5,304,409
Charlotte 3 Park MHP LLC (Dixie, Driftwood, Meadowbrook) [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date	[1]	Mar. 1, 2022
Interest rate	[1]	5.00%
Totals note payables	[1]	$ 1,500,000
Carolinas 4 MHP LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Jan. 10, 2027
Interest rate		5.30%
Totals note payables		$ 3,105,070
Gvest Finance LLC (B&D homes) [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		May 1, 2024
Interest rate		5.00%
Totals note payables		$ 657,357	694,640
Gvest Finance LLC (Countryside homes) [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Mar. 20, 2050
Interest rate		5.50%
Totals note payables		$ 1,287,843	1,300,000
Gvest Finance LLC (Golden Isles homes) [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Mar. 31, 2036
Interest rate		4.00%
Totals note payables		$ 787,500
Gvest Anderson Homes LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Jul. 10, 2026
Interest rate		5.21%
Totals note payables		$ 2,006,193
Gvest Capital View Homes LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Sep. 10, 2026
Interest rate		5.39%
Totals note payables		$ 342,936
Gvest Hidden Oaks Homes LLC [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Sep. 10, 2026
Interest rate		5.33%
Totals note payables		$ 416,560
Gvest Carolinas 4 Homes LLC (Asheboro, Morganton) [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		Jan. 10, 2027
Interest rate		5.30%
Totals note payables		$ 1,294,930
PPP Loan - MHP [Member]
Promissory Notes and Lines of Credit (Details) - Schedule of outstanding balance on these notes [Line Items]
Maturity date		May 1, 2022
Interest rate		1.00%
Totals note payables			$ 139,300
[1]	The Company repaid the Charlotte 3 Park MHP LLC note payable of $1,500,000 on March 1, 2022. See Note 10 for more details.

Promissory Notes and Lines of_5

Promissory Notes and Lines of Credit (Details) - Schedule of minimum annual principal payments of notes payable - Notes Payable [Member]	12 Months Ended
	Dec. 31, 2021USD ($)
Promissory Notes and Lines of Credit (Details) - Schedule of minimum annual principal payments of notes payable [Line Items]
2022	$ 2,414,963
2023	3,714,410
2024	3,337,901
2025	1,256,977
2026	18,341,237
Thereafter	29,892,646
Total minimum principal payments	$ 58,958,133

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	Jun. 11, 2021	May 24, 2021	Nov. 01, 2019	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	May 08, 2019
Stockholders' Equity (Details) [Line Items]
Dividends paid (in Dollars)				$ 579,303
Preferred stock put option cost (in Dollars)				472,271
Option value accretion (in Dollars)				758,551
Designation, description			On November 1, 2019, the Company launched an offering under Regulation A of Section 3(6) of the Securities Act of 1933, as, amended (the “Securities Act”), for Tier 2 offerings, pursuant to which the Company offered up to 1,000,000 shares of Series B Preferred Stock at an offering price of $10.00 per share, for a maximum offering amount of $10,000,000.
Aggregate sale of shares					231,532
Accretion of put options (in Dollars)				1,332,878
Preferred Stock issued and outstanding					641,254
Paid dividends (in Dollars)				49,292
Accrued dividends (in Dollars)				$ 26,960
Redemptions limited percentage				4.00%
Percentage of aggregate redemption price, description				●11% if the redemption is requested on or before the first anniversary of the original issuance of such shares;   ● 8% if the redemption is requested after the first anniversary and on or before the second anniversary of the original issuance of such shares;     ● 5% if the redemption is requested after the second anniversary and on or before the third anniversary of the original issuance of such shares; and   ●after the third anniversary of the date of original issuance of shares to be redeemed, no redemption fee shall be subtracted from the redemption price.
Redemption price include premium stated value				10.00%
Common Stock, shares authorized				200,000,000	200,000,000
Common stock, par value (in Dollars per share)				$ 0.01	$ 0.01
Common Stock, shares issued				12,403,680	12,398,580
Common stock shares outstanding				12,403,680	12,398,580
Stock Issued for cash value (in Dollars)					$ 32,500
Stock issued for cash shares				5,100	4,185
Granted shares				706,175	656,175
Shares issued					0
Total stock option expense (in Dollars)				$ 66,015	$ 2,370
Exercise price per share (in Dollars per share)				$ 0.01	$ 0.27
Stock option expense (in Dollars)				$ 27,550
Aggregate share of money options				706,175
Aggregate intrinsic value (in Dollars)				$ 2,040,846
Equity Incentive Plan [Member]
Stockholders' Equity (Details) [Line Items]
Remaining shares under plan				293,825
Board Members [Member]
Stockholders' Equity (Details) [Line Items]
Stock Issued for service shares					50,000
Equity Incentive Plan [Member]
Stockholders' Equity (Details) [Line Items]
Shares issued				50,000
Total stock option expense (in Dollars)					$ 2,370
Preferred Stock [Member]
Stockholders' Equity (Details) [Line Items]
Preferred stock shares, authorized				10,000,000
Preferred stock par value (in Dollars per share)				$ 0.01
Equity Incentive Plan [Member]
Stockholders' Equity (Details) [Line Items]
Granted shares				706,175
Total stock option expense (in Dollars)				$ 66,015
2019 Equity Incentive Plan [Member]
Stockholders' Equity (Details) [Line Items]
Exercise price per share (in Dollars per share)						$ 0.01
2020 Equity Incentive Plan [Member]
Stockholders' Equity (Details) [Line Items]
Exercise price per share (in Dollars per share)						$ 0.27
Series A Preferred Stock [Member]
Stockholders' Equity (Details) [Line Items]
Preferred stock shares, authorized				4,000,000	4,000,000
Preferred stock par value (in Dollars per share)				$ 0.01	$ 0.01
Preferred stock, designated shares							4,000,000
Cumulative dividends, per shares (in Dollars per share)				$ 0.017
Dividend rate, percentage				8.00%
Liquidation preference per share (in Dollars per share)				$ 2.5
Dividends paid (in Dollars)				$ 384,864	$ 377,353
Liquidation preference				2.5
Conversion price (in Dollars per share)				$ 2.5
Common Stock is greater than liquidation preference, per shares (in Dollars per share)				$ 2.5
Preferred stock put option cost (in Dollars)					$ 472,500
Preferred Stock, Outstanding				1,886,000
Option value accretion (in Dollars)				$ 4,715,000
Accretion of put options				1,126,771
Preferred stock issued and outstanding					1,890,000
Preferred stock balance (in Dollars)					$ 4,725,000
Accretion of put options					656,500
Preferred stock, shares offering				1,886,000	1,890,000
Series B Preferred Stock [Member]
Stockholders' Equity (Details) [Line Items]
Preferred stock shares, authorized				1,000,000	1,000,000
Preferred stock par value (in Dollars per share)				$ 0.01	$ 0.01
Liquidation preference per share (in Dollars per share)				$ 10
Dividends paid (in Dollars)					$ 433,790
Option value accretion (in Dollars)					$ 567,217
Accretion of put options				739,034
Cumulative redeemable preferred stock						1,000,000
Dividend rate and payment dates, description				Holders of Series B Preferred Stock will be entitled to receive cumulative dividends in the amount of $0.067 per share each month, which is equivalent to the annual rate of 8% of the $10.00 liquidation preference per share; provided that upon an event of default (generally defined as the Company’s failure to pay dividends when due or to redeem shares when requested by a holder), such amount shall be increased to $0.083 per month, which is equivalent to the annual rate of 10% of the $10.00 liquidation preference per share.
Offering bonus, description			In addition, the Company offered bonus shares to early investors in this offering, whereby the first 400 investors received, in addition to Series B Preferred Stock, 100 shares of Common Stock, regardless of the amount invested, for a total of 40,000 shares of Common Stock.
Aggregate sale of shares				117,297	2,315,320
Gross proceeds (in Dollars)				$ 1,172,970
Net proceeds (in Dollars)				1,087,485
Received net proceeds (in Dollars)					$ 2,151,250
Net of commissions (in Dollars)				$ 7,185,716
Net of commissions (in Dollars)					6,096,855
Accretion of put options total (in Dollars)					$ 595,221
Preferred stock, shares offering				758,551	641,254
Series C Preferred Stock [Member]
Stockholders' Equity (Details) [Line Items]
Aggregate sale of shares				5,734.4
Designated shares (in Dollars per share)		$ 47,000
Initial stated value (in Dollars)				$ 1,000
Description of dividends				Holders of Series C Preferred Stock are entitled to receive cumulative monthly cash dividends at a per annum rate of 7% of the stated value (or $5.83 per share each month based on the initial stated value).
Preferred stock, shares offering	47,000
Preferred stock per share (in Dollars per share)	$ 1,000
Maximum offering amount (in Dollars)	$ 47,000,000
Aggregate of shares				5,734,400
Received net proceed (in Dollars)				$ 5,345,207
Total gross proceeds (in Dollars)				$ 159,515
Common Stock [Member]
Stockholders' Equity (Details) [Line Items]
Common Stock, shares authorized				200,000,000
Common stock, par value (in Dollars per share)				$ 0.01
Common Stock, shares issued				12,403,680	12,398,580
Common stock shares outstanding				12,403,680	12,398,580
Stock issued for cash shares					12,500
Stock Issued for cash value (in Dollars)				$ 1,377

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Schedule of stock options outstanding	12 Months Ended
	Dec. 31, 2021$ / sharesshares
Schedule of stock options outstanding [Abstract]
Number of options, outstanding beginning balance | shares	656,175
Weighted average exercise price (per share), outstanding beginning balance | $ / shares	$ 0.01
Weighted average remaining contractual term (in years), outstanding beginning balance	7 years 8 months 12 days
Number of options, granted | shares	50,000
Weighted average exercise price (per share), granted | $ / shares	$ 0.01
Weighted average remaining contractual term (in years), granted	9 years
Number of options, exercised | shares
Weighted average exercise price (per share), exercised | $ / shares
Weighted average remaining contractual term (in years), exercised
Number of options, forfeited / cancelled / expired | shares
Weighted average exercise price (per share), forfeited / cancelled / expired | $ / shares
Weighted average remaining contractual term (in years), forfeited / cancelled / expired
Number of options, outstanding ending balance | shares	706,175
Weighted average exercise price (per share), outstanding ending balance | $ / shares	$ 0.01
Weighted average remaining contractual term (in years), outstanding ending balance	6 years 7 months 6 days
Number of options, exercisable | shares	672,842
Weighted average exercise price (per share), exercisable | $ / shares	$ 0.01
Weighted average remaining contractual term (in years), exercisable	6 years 4 months 24 days

Stockholders' Equity (Details_2

Stockholders' Equity (Details) - Schedule of summarizes information concerning options outstanding - Strike Price Range 0.01 [Member] - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Stockholders' Equity (Details) - Schedule of summarizes information concerning options outstanding [Line Items]
Strike Price Range	$ 0.01
Outstanding stock options (in Shares)	519,675
Weighted average remaining contractual term (in years)	5 years 10 months 24 days
Weighted average outstanding strike price	$ 0.01
Vested stock options (in Shares)	519,675
Weighted average vested strike price	$ 0.01
Strike Price Range	$ 0.01
Outstanding stock options (in Shares)	136,500
Weighted average remaining contractual term (in years)	8 years
Weighted average outstanding strike price	$ 0.01
Vested stock options (in Shares)	136,500
Weighted average vested strike price	$ 0.01
Strike Price Range	$ 0.01
Outstanding stock options (in Shares)	50,000
Weighted average remaining contractual term (in years)	9 years
Weighted average outstanding strike price	$ 0.01
Vested stock options (in Shares)	16,667
Weighted average vested strike price	$ 0.01
Strike Price Range		$ 0.01
Outstanding stock options (in Shares)		519,675
Weighted average remaining contractual term (in years)		7 years
Weighted average outstanding strike price		$ 0.01
Vested stock options (in Shares)		519,675
Weighted average vested strike price		$ 0.01
Strike Price Range		$ 0.01
Outstanding stock options (in Shares)		136,500
Weighted average remaining contractual term (in years)		9 years
Weighted average outstanding strike price		$ 0.01
Vested stock options (in Shares)		45,500
Weighted average vested strike price		$ 0.01

Stockholders' Equity (Details_3

Stockholders' Equity (Details) - Schedule of stock option assumptions	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity (Details) - Schedule of stock option assumptions [Line Items]
Expected dividend yield	0.00%
Expected life of options (in years)	6 years 6 months
Minimum [Member]
Stockholders' Equity (Details) - Schedule of stock option assumptions [Line Items]
Risk-free interest rate	0.26%
Expected volatility	16.03%
Maximum [Member]
Stockholders' Equity (Details) - Schedule of stock option assumptions [Line Items]
Risk-free interest rate	1.40%
Expected volatility	273.98%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
Lease amount per month	$ 12,000
Rent expense paid	144,000	$ 48,000
Fees received	500,000	$ 370,000
Accrued fees	$ 250,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2018
Income Tax Disclosure [Abstract]
Marginal rate				35.00%
Flat rate				21.00%
Percentage of net operating losses	80.00%	100.00%	80.00%
Percentage of bonus depreciation deduction		100.00%
Federal statutory tax rate		21.00%	21.00%
Net operating loss carryforwards (in Dollars)		$ 19,257,499	$ 18,446,935
Change in valuation allowance, description		The change in the valuation allowance for the years ended December 31, 2021 and 2020 was $1,352,630 and $2,364,875, respectively.

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of current income tax benefit - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of current income tax benefit [Abstract]
Statutory rate applied to income (loss) before income taxes	$ (383,885)	$ (1,068,482)
Increase (decrease) in income taxes results from:
VIE income	112,958	451,876
Change in valuation allowance	(1,352,630)	2,364,876
Provision to return true up	$ 1,623,557	(1,748,270)
Income tax expense (benefit)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of federal statutory corporate tax rate and provision for actual income tax	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Schedule of federal statutory corporate tax rate and provision for actual income tax [Abstract]
Income tax benefit at	21.00%	21.00%
Income tax benefit - State	3.62%	3.63%
VIE income	(7.25%)	(10.42%)
Change in valuation allowance	86.77%	26.09%
Provision to return true up	(104.14%)	(40.30%)
Income tax expense (benefit)	0.00%	0.00%

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of net deferred tax assets - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Deferred tax liabilities:
Depreciation	$ (2,431,793)	$ (761,455)
Amortization expense	(14,372)	(269,076)
Other	(584)	(584)
Deferred tax assets:
Operating loss carryforwards	4,251,516	4,188,512
Gross deferred tax assets	1,804,767	3,157,397
Valuation allowance	(1,804,767)	(3,157,397)
Net deferred income tax asset

Subsequent Events (Details)

Subsequent Events (Details)	Mar. 01, 2022USD ($)	Nov. 11, 2021USD ($)m²	Dec. 31, 2021USD ($)shares	Feb. 28, 2022USD ($)	Feb. 25, 2022USD ($)m²	Feb. 10, 2022USD ($)m²	Jan. 31, 2022USD ($)	Jan. 19, 2022USD ($)m²	Nov. 03, 2021USD ($)m²
Subsequent Events (Details) [Line Items]
Net proceeds			$ 4,004,109
Number of lots		85
Number of homes		61				51
Number of acres (in Square Meters) | m²		45							15.09
Total purchase price		$ 3,050,000			$ 1,700,000				$ 2,200,000
Number of sites						51
Subsequent event, description			Interest on the disbursed and unpaid principal balance accrues as follows: (a) from the date funds are first disbursed at a rate of 5.37% per annum, interest only for the first thirty-six months, and (b) on February 10, 2025, interest on the disbursed and unpaid principal balance accrues at a rate 5.21% per annum until maturity. Interest is calculated on the basis of a 360-day year and the actual number of calendar days elapsed. Payments began on March 10, 2022 and continue the 10th of every month until maturity on February 10, 2027. Sunnyland MHP LLC may prepay the note in part or in full at any time if it pays a prepayment premium calculated in accordance with the loan agreement.
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Number of homes								28
Number of acres (in Square Meters) | m²					11	9		17
Total purchase price						$ 3,050,000		$ 2,000,000
Number of sites					39			72
Principal amount							$ 1,760,000
Borrowed amount				$ 700,000
Note payable	$ 1,500,000
Georgia [Member]
Subsequent Events (Details) [Line Items]
Number of acres (in Square Meters) | m²									18.57
Number of sites									73
Series C Preferred Stock [Member]
Subsequent Events (Details) [Line Items]
Aggregate of shares (in Shares) | shares			4,291
Total gross proceeds			$ 4,289,440