Zoned Properties (ZDPY) 10-K 13 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Mar. 12, 2018	Jun. 30, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	Zoned Properties, Inc.
Entity Central Index Key	1,279,620
Trading Symbol	ZDPY
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 10,040,355
Entity Common Stock, Shares Outstanding		17,416,552

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
ASSETS
Cash	$ 824,240	$ 366,024
Rental properties, net	7,170,322	6,878,584
Rental property held for sale, net		1,140,891
Deferred rent receivable		16,462
Deferred rent receivable - related parties	1,708,734	1,006,171
Real estate tax escrow		39,487
Note receivable - related party	182,365
Prepaid expenses and other current assets	127,902	140,010
Property and equipment, net	35,768	40,212
Security deposits	2,890	8,158
Total Assets	10,052,221	9,635,999
LIABILITIES:
Mortgage payable		2,100,000
Convertible note payable		500,000
Convertible notes payable - related parties	2,020,000	500,000
Accounts payable	8,896	78,311
Accrued expenses	48,468	96,748
Accrued expenses - related parties	33,600	85,541
Deferred revenues	28,750	4,750
Security deposits payable - related parties	71,800	70,000
Security deposits payable	5,864	21,964
Total Liabilities	2,217,378	3,457,314
Commitments and Contingencies
STOCKHOLDERS' EQUITY:
Preferred stock, $.001 par value, 5,000,000 shares authorized; 2,000,000 shares issued and outstanding at December 31, 2017 and 2016 ($1.00 per share liquidation preference)	2,000	2,000
Common stock: $.001 par value, 100,000,000 shares authorized; 17,345,497 and 17,210,318 issued and outstanding at December 31, 2017 and 2016, respectively	17,345	17,210
Additional paid-in capital	20,630,649	20,352,528
Accumulated deficit	(12,815,151)	(14,193,053)
Total Stockholders' Equity	7,834,843	6,178,685
Total Liabilities and Stockholders' Equity	$ 10,052,221	$ 9,635,999

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	2,000,000	2,000,000
Preferred stock, shares outstanding	2,000,000	2,000,000
Preferred stock, liquidation preference	$ 1	$ 1
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	17,345,497	17,210,318
Common stock, shares outstanding	17,345,497	17,210,318

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
REVENUES:
Rental revenues	$ 80,180	$ 239,178
Rental revenues - related parties	2,033,684	1,614,530
Total revenues	2,113,864	1,853,708
OPERATING EXPENSES:
Compensation and benefits	569,215	472,728
Professional fees	232,887	989,506
General and administrative expenses	165,500	204,029
Depreciation and amortization	225,220	181,899
Property operating expenses	112,555	79,101
Real estate taxes	90,821	111,186
Settlement expense	20,500	87,500
Total operating expenses	1,416,698	2,125,949
INCOME (LOSS) FROM OPERATIONS	697,166	(272,241)
OTHER (EXPENSES) INCOME:
Interest expenses	(42,983)	(192,492)
Interest expenses - related parties	(129,288)	(35,000)
Gain (loss) on sale of property and equipment	831,753	(1,843)
Other income	12,750
Interest income	8,504
Total other (expenses) income, net	680,736	(229,335)
INCOME (LOSS) BEFORE INCOME TAXES	1,377,902	(501,576)
PROVISION FOR INCOME TAXES
NET INCOME (LOSS)	$ 1,377,902	$ (501,576)
NET INCOME (LOSS) PER COMMON SHARE:
Basic	$ 0.07	$ (0.03)
Diluted	$ 0.07	$ (0.03)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic	17,309,446	17,150,944
Diluted	17,482,142	17,150,944

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Total	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit
Beginning balance at Dec. 31, 2015	$ 5,740,558	$ 2,000	$ 17,081	$ 19,412,954	$ (13,691,477)
Beginning balance, shares at Dec. 31, 2015		2,000,000	17,080,850
Common stock issued for services and future services	314,500		$ 92	314,408
Common stock issued for services and future services, shares			91,968
Common stock issued for settlement	65,625		$ 37	65,588
Common stock issued for settlement, shares			37,500
Accretion of stock based compensation related to stock options issued	559,578			559,578
Net income (loss)	(501,576)				(501,576)
Ending balance at Dec. 31, 2016	6,178,685	$ 2,000	$ 17,210	20,352,528	(14,193,053)
Ending balance, shares at Dec. 31, 2016		2,000,000	17,210,318
Common stock issued for services and future services	231,075		$ 147	230,928
Common stock issued for services and future services, shares			147,679
Common stock issued for accrued settlement and settlement expense	32,375		$ 28	32,347
Common stock issued for accrued settlement and settlement expense, shares			27,500
Cancellation of common stock previously issued for services			$ (40)	40
Cancellation of common stock previously issued for services, shares			(40,000)
Accretion of stock based compensation related to stock options issued	14,806			14,806
Net income (loss)	1,377,902				1,377,902
Ending balance at Dec. 31, 2017	$ 7,834,843	$ 2,000	$ 17,345	$ 20,630,649	$ (12,815,151)
Ending balance, shares at Dec. 31, 2017		2,000,000	17,345,497

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 1,377,902	$ (501,576)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization expense	225,220	181,899
Stock-based compensation	223,375	249,125
Stock option expense	14,806	559,578
Stock-based settlement expense	10,500	65,625
(Gain) loss from sale of property and equipment	(831,753)	1,843
Change in operating assets and liabilities:
Deferred rent receivable		(7,553)
Deferred rent receivable - related parties	(702,563)	(639,158)
Real estate tax escrow	39,487	6,585
Note receivable	(182,365)
Prepaid expenses and other assets	12,108	(28,951)
Security deposits	5,268
Accounts payable	(69,415)	41,514
Accrued expenses	(26,406)	4,704
Accrued expenses - related parties	(51,941)	28,999
Deferred revenues	24,000	4,750
Security deposits payable - related party	1,800	43,750
Security deposits payable	(16,100)	(14,226)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	53,923	(3,092)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of buildings and improvements	(497,309)	(910,314)
Cash received from sale of property and equipment	1,984,188	500
Acquisition of property and equipment	(2,586)	(2,534)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	1,484,293	(912,348)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible debt - related parties	2,020,000
Repayment of convertible note - related party	(500,000)
Repayment of convertible note	(500,000)
Repayment of mortgage payable	(2,100,000)
NET CASH USED IN FINANCING ACTIVITIES	(1,080,000)
NET INCREASE (DECREASE) IN CASH	458,216	(915,440)
CASH, beginning of year	366,024	1,281,464
CASH, end of year	824,240	366,024
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest paid	225,087	192,500
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued for buildings and improvements	7,700	60,000
Issuance of common stock for future services		5,375
Common stock issued for accrued settlement payable	21,875
Reclassification of rental property to rental property held for sale		$ 1,140,891

Organization and Nature of Oper

Organization and Nature of Operations	12 Months Ended
	Dec. 31, 2017
Organization and Nature of Operations [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS Organization Zoned Properties, Inc. (“Zoned Properties” or the “Company”), was incorporated in the State of Nevada on August 25, 2003. The Company is a strategic real estate development firm whose primary mission is to identify, develop, and lease sophisticated, safe, and sustainable properties in emerging industries, including the licensed medical marijuana industry. The Company acquires commercial properties that face unique zoning challenges and identifies solutions that can potentially have a major impact on the cash flow and property value. Zoned Properties targets commercial properties that can be acquired and potentially re-zoned for specific purposes. Zoned Properties does not grow, harvest, sell or distribute cannabis or any substances regulated under United States law such as the Controlled Substances Act. The Company has the following wholly-owned subsidiaries: ● Gilbert Property Management, LLC was organized in the State of Arizona on February 10, 2014. ● Chino Valley Properties, LLC (“Chino Valley”) was organized in the State of Arizona on April 15, 2014. ● Kingman Property Group, LLC was organized in the State of Arizona on April 15, 2014. ● Green Valley Group, LLC (“Green Valley”) organized in the State of Arizona on April 15, 2014. ● Zoned Oregon Properties, LLC was organized in the State of Oregon on June 16, 2015. ● Zoned Colorado Properties, LLC was organized in the State of Colorado on September 17, 2015. ● Zoned Illinois Properties, LLC was organized in the State of Illinois on July 15, 2015. ● Zoned Arizona Properties, LLC was organized in the State of Arizona on June 2, 2017.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation and principals of consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include the accounts of the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated upon consolidation. Use of estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates for the years ended December 31, 2017 and 2016 include the collectability of rent, the useful life of rental properties and property and equipment, assumptions used in assessing impairment of long-term assets, valuation allowances for deferred tax assets, and the fair value of non-cash equity transactions, including options and stock-based compensation. Risks and uncertainties The Company’s operations are subject to risk and uncertainties including financial, operational, regulatory and other risks including the potential risk of business failure. The Company conducts a significant portion of its business in Arizona. Additionally, the Company’s tenants operate in the medical marijuana industry. Consequently, any significant economic downturn in the Arizona market or any changes in the federal government’s enforcement of current federal laws or changes in state laws could potentially have a negative effect on the Company’s business, results of operations and financial condition. The majority of the Company’s cash and cash equivalents are held at major commercial banks, which may at times exceed the Federal Deposit Insurance Corporation (“FDIC”) limit. To date, the Company has not experienced any losses on its invested cash. The Company had no cash equivalents at December 31, 2017 and 2016. At December 31, 2017 and 2016, the Company had approximately $574,000 and $110,000, respectively, of cash in excess of FDIC limits. Fair value of financial instruments The carrying amounts reported in the consolidated balance sheets for cash, note receivable – related party, prepaid expenses and other current assets, real estate tax escrow, accounts payable, accrued expenses, and other payables approximate their fair market value based on the short-term maturity of these instruments. The Company analyzes all financial instruments with features of both liabilities and equity under the Financial Accounting Standard Board’s (the “FASB”) accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company did not identify any assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with Accounting Standards Codification (“ASC”) Topic 820. ASC 825-10 “Financial Instruments”, allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable, unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding instruments. Cash Cash is carried at cost and represents cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. Accounts and note receivable The Company recognizes an allowance for losses on accounts and notes receivable in an amount equal to the estimated probable losses net of recoveries. The allowance is based on an analysis of historical bad debt experience, current receivables aging and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. The expense associated with the allowance for doubtful accounts is recognized in general and administrative expense. For the years ended December 31, 2017 and 2016, the Company did not record any allowances for doubtful accounts. Real estate tax escrow Real estate tax escrow consisted of funds held for the purpose of real estate taxes owed. These funds were released as required to satisfy tax payments as due. Rental property held for sale The Company classifies assets as held for sale when an asset or asset group meets all of the held for sale criteria in the accounting guidance for impairment and disposal of long-lived assets. Assets held for sale are initially measured at the lower of carrying amount or fair value less cost to sell. The rental property held for sale at December 31, 2016 represented a building, improvements, and land in Tempe, Arizona was sold in March 2017. At December 31, 2017, there were no assets held for sale. Rental properties Rental properties are carried at cost, less accumulated depreciation and amortization. Betterments, major renovations and certain costs directly related to the improvement of rental properties are capitalized. Maintenance and repair expenses are charged to expense as incurred. Depreciation is recognized on a straight-line basis over estimated useful lives of the assets, which range from 5 to 39 years. Tenant improvements are amortized on a straight-line basis over the lives of the related leases, which approximate the useful lives of the assets. Upon the acquisition of real estate, the Company assesses the fair value of acquired assets (including land, buildings and improvements, identified intangibles, such as acquired above-market leases and acquired in-place leases) and acquired liabilities (such as acquired below-market leases) and allocate the purchase price based on these assessments. The Company assesses fair value based on estimated cash flow projections that utilize appropriate discount and capitalization rates and available market information. Estimates of future cash flows are based on a number of factors including historical operating results, known trends, and market/economic conditions. The Company’s rental properties are individually reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment exists when the carrying amount of an asset exceeds the aggregate projected future cash flows over the anticipated holding period on an undiscounted basis. An impairment loss is measured based on the excess of the property’s carrying amount over its estimated fair value. Impairment analyses are based on our current plans, intended holding periods and available market information at the time the analyses are prepared. If the Company’s estimates of the projected future cash flows, anticipated holding periods, or market conditions change, the Company’s evaluation of impairment losses may be different and such differences could be material to its consolidated financial statements. The evaluation of anticipated cash flows is subjective and is based, in part, on assumptions regarding future occupancy, rental rates and capital requirements that could differ materially from actual results. For the years ended December 31, 2017 and 2016, the Company did not record any impairment losses. The Company has capitalized land, which is not subject to depreciation. Property and equipment Property and equipment is stated at cost, less accumulated depreciation. Depreciation of property and equipment is provided utilizing the straight-line method over the estimated useful lives. The Company uses a five year life for office equipment, seven years for furniture and fixtures, and five to ten years for vehicles. Expenditures for maintenance and repairs are charged to expense as incurred. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations. The Company examines the possibility of decreases in the value of these assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable. R evenue recognition Rental income includes base rents that each tenant pays in accordance with the terms of its respective lease and is reported on a straight-line basis over the non-cancellable term of the lease, which includes the effects of rent steps and rent abatements under the leases. The Company commences rental revenue recognition when the tenant takes possession of the leased space or controls the physical use of the leased space and the leased space is substantially ready for its intended use. Certain of the Company’s leases currently contain rental increases at specified intervals. The Company records as an asset, and includes in revenue, rents receivable that will be received if the tenant makes all rent payments required through the expiration of the initial term of the lease. Deferred rents receivable in the accompanying consolidated balance sheets include the cumulative difference between rental revenue recorded on a straight-line basis and rents received from the tenants in accordance with the lease terms. Accordingly, management determines to what extent the deferred rent receivable applicable to each specific tenant is collectible. The Company reviews material rents receivable and takes into consideration the tenant’s payment history, the financial condition of the tenant, business conditions in the industry in which the tenant operates and economic conditions in the area in which the property is located. In the event that the collectability of rent receivables with respect to any given tenant is in doubt, the Company records an increase in the allowance for uncollectible accounts or the Company records a direct write-off of the specific rent receivable. No such reserves related to deferred rent receivable have been recorded as of December 31, 2017 and December 31, 2016. Basic and diluted income (loss) per share Basic income (loss) per share is computed by dividing net income (loss) available to common shareholders by weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period using the treasury stock method and as-if converted method. Potentially dilutive common shares and participating securities are excluded from the computation of diluted shares outstanding if they would have an anti-dilutive impact on the Company’s net losses. The Company’s preferred stock is considered a participating security since the preferred shares are entitled to dividends equal to common share dividends and accordingly, are included in the computation of earnings per share pursuant to the two-class method. The two-class method of computing earnings per share is an earnings allocation formula that determines earnings per share for common stock and any participating securities according to dividends declared (whether paid or unpaid) and participation rights in undistributed earnings. The following table presents a reconciliation of basic and diluted net income per share: Years Ended 2017 2016 Income (loss) per common share - basic: Net income (loss) $ 1,377,902 $ (501,576 ) Less: undistributed earnings allocated to participating securities (142,452 ) - Net income (loss) allocated to common stockholders $ 1,235,450 $ (501,576 ) Weighted average common shares outstanding - basic 17,309,446 17,150,944 Net income (loss) per common share - basic $ 0.07 $ (0.03 ) Income (loss) per common share - diluted: Net income (loss) allocated to common shareholders - basic $ 1,235,450 $ (501,576 ) Numerator for income (loss) per common share - diluted $ 1,235,450 $ (501,576 ) Weighted average common shares outstanding - basic 17,309,446 17,150,944 Effect of dilutive securities: Stock options 172,696 - Weighted average common shares outstanding – diluted 17,482,142 17,150,944 Net income (loss) per common share - diluted $ 0.07 $ (0.03 ) The following potentially dilutive shares have been excluded from the calculation of diluted net loss per share as their effect would be anti-dilutive for the years ended December 31, 2017 and 2016. December 31, December 31, Convertible debt 404,000 200,000 Stock options 1,117,304 1,250,000 Segment reporting The Company’s business is comprised of one reportable segment. The Company has determined that its properties have similar economic characteristics to be aggregated into one reportable segment (operating, leasing and managing commercial properties). The Company’s determination was based primarily on its method of internal reporting. Income tax Deferred income tax assets and liabilities arise from temporary differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the asset or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (the “Act”), a tax reform bill which, among other items, reduces the current federal income tax rate to 21% from 34%. The rate reduction is effective January 1, 2018, and is permanent. The Act has caused the Company’s deferred income taxes to be revalued. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through income tax expense. Pursuant to the guidance within SEC Staff Accounting Bulletin No. 118 (“SAB 118”), as of December 31, 2017, the Company recognized the provisional effects of the enactment of the Act for which measurement could be reasonably estimated. Since the Company has provided a full valuation allowance against its deferred tax assets, the revaluation of the deferred tax assets did not have a material impact on any period presented. The ultimate impact of the Act may differ from these estimates due to the Company’s continued analysis or further regulatory guidance that may be issued as a result of the Act. The Company follows the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes”. Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not” threshold. The Company does not believe it has any uncertain tax positions as of December 31, 2017 and 2016 that would require either recognition or disclosure in the accompanying consolidated financial statements. Stock-based compensation Stock-based compensation is accounted for based on the requirements of ASC 718 – “Compensation –Stock Compensation ”), Improvements to Employee Share-Based Payment Accounting Pursuant to ASC 505-50 – “Equity-Based Payments to Non-Employees” Recently issued accounting pronouncements In February 2016, the FASB issued ASU 2016-02, “ Leases (Topic 842). In August 2016, the FASB issued ASU 2016-15 which addresses eight cash flow classification issues, eliminating the diversity in practice. This ASU is effective for annual and interim reporting periods beginning after December 15, 2017, with early adoption permitted. The retrospective transition method, requiring adjustment to all comparative periods presented, is required unless it is impracticable for some of the amendments, in which case those amendments would be prospectively applied as of the earliest date practicable. The adoption of ASU 2016-15 is not expected to have any impact on the Company’s consolidated financial statements. In May 2014, FASB issued an update (“ASU 2014-09”) establishing Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers 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 consolidated financial statements. Reclassification Certain reclassifications have been made in the prior period’s consolidated financial statements to conform to the current period’s presentation. Such reclassifications had no effect on total assets or net income.

Rental Properties

Rental Properties	12 Months Ended
	Dec. 31, 2017
Rental Properties [Abstract]
RENTAL PROPERTIES	NOTE 3 – RENTAL PROPERTIES At December 31, 2017 and 2016, rental properties, net consisted of the following: Description Useful Life (Years) December 31, December 31, Building and building improvements 5-39 $ 5,381,372 $ 4,911,591 Construction in progress - 40,230 5,000 Land - 2,283,214 2,283,214 Rental properties, at cost 7,704,816 7,199,805 Less: accumulated depreciation (534,494 ) (321,221 ) Rental properties, net $ 7,170,322 $ 6,878,584 For the years ended December 31, 2017 and 2016, depreciation and amortization of rental properties amounted to $218,190 and $175,432, respectively.

Rental Property Held for Sale

Rental Property Held for Sale	12 Months Ended
	Dec. 31, 2017
Rental Property Held for Sale [Abstract]
RENTAL PROPERTY HELD FOR SALE	NOTE 4 – RENTAL PROPERTY HELD FOR SALE On December 22, 2016, the Company entered into a Commercial Real Estate Purchase Contract (the “Agreement”) with a third party (the “Purchaser”) pursuant to which the Company agreed to sell, and the Purchaser agreed to purchase, the property located at 422 S. Madison Drive in Tempe, Arizona, for an aggregate purchase price of $2.125 million. Pursuant to the terms of the Agreement, the Purchaser paid a deposit of $20,000 within three days of entry into the Agreement, which amount was being held in escrow by a third party. In 2017, the Purchaser deposited an additional deposit of $20,000. The remainder of the purchase price ($2.085 million) was due at closing. Pursuant to the terms of the Agreement, the purchase closed on March 15, 2017. In connection with the sale, the Company recorded a gain of approximately $831,000. In connection with the sale of its buildings on March 15, 2017, the Company repaid all outstanding principal and interest due on the mortgage payable (See Note 9). At December 31, 2017 and 2016, rental property held for sale net consisted of the following: Description Useful Life (Years) December 31, December 31, Building and building improvements 39 $ - $ 900,205 Land - - 306,453 Rental property held for sale, at cost - 1,206,658 Less: accumulated depreciation - (65,767 ) Rental property held for sale, net $ - $ 1,140,891

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2017
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 - PROPERTY AND EQUIPMENT At December 31, 2017 and 2016, property and equipment consisted of the following: Description Useful Life (Years) December 31, December 31, Vehicle and site trailers 5 – 10 $ 38,855 $ 38,855 Office furniture and equipment 5 - 7 17,345 14,759 56,200 53,614 Less: accumulated depreciation (20,432 ) (13,402 ) Property and equipment, net $ 35,768 $ 40,212 For the years ended December 31, 2017 and 2016, depreciation expense amounted to $7,030 and $6,467, respectively.

Note Receivable - Related Party

Note Receivable - Related Party	12 Months Ended
	Dec. 31, 2017
Note Receivable - Related Party [Abstract]
NOTE RECEIVABLE - RELATED PARTY	NOTE 6 – NOTE RECEIVABLE – RELATED PARTY On March 30, 2017, in connection with a fourth amendment to the commercial lease agreement (the “Amendment”) with C3C3 Group, LLC, a company wholly-owned subsidiary of a company owned by Alan Abrams and Chris Carra, significant shareholders of the Company (“C3C3”), the Company agreed to defer rent and applicable taxes due for March, April and May 2017 in the form of a note receivable to C3C3 at an 8% interest rate commencing March 1, 2017 and payable in 12 monthly payments of $15,647 commencing January 1, 2018. At December 31, 2017 and 2016, note receivable amounted to $182,365 and $0, respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS (A) Chief financial officer engagement letter On October 26, 2015, the Company entered into an engagement letter with a company majority owned by the Company’s Chief Financial Officer (“CFO”). Pursuant to the engagement letter, the Company shall pay a base fee of $6,500 in cash per month and $3,500 per month payable quarterly in advance in common shares of the Company valued at the lower of the share price from the most recent capital raise or 60% of the bid price of the Company’s common stock at the last trading day of the previous quarter with a minimum number of common shares issuable per month of 1,250 shares. The engagement letter may be terminated upon thirty days written notice by either party. (B) Convertible notes payable – related parties On August 20, 2014, the Company received, pursuant to the terms of a Senior Convertible Debenture (“Debenture”), $500,000 from a beneficial common stockholder who also holds 50% of the Company’s issued preferred stock. The Debenture accrued interest at 7% per annum and the principal balance and all accrued interest was due on the maturity date of August 20, 2017. The holder had the option after 12 months to convert all or a portion of the Debenture into shares of the Company’s common stock at the conversion price of $5.00 per share. On April 20, 2017, the Company repaid the principal balance of $500,000 and all accrued interest. As of December 31, 2017 and 2016, the principal balance due under this Debenture is $0 and $500,000, respectively. As of December 31, 2017 and 2016, accrued interest payable amounted to $0 and $82,542, respectively, and is included in accrued expenses – related parties on the accompanying consolidated balance sheets. On January 9, 2017, the Company issued a convertible debenture (the“Abrams Debenture”) in the aggregate principal amount of $2,000,000 in favor of Alan Abrams, a significant stockholder of the Company, in exchange for cash from Mr. Abrams of $2,000,000. Also on January 9, 2017, the Company issued a convertible debenture (the “McLaren Debenture” and together with the Abrams Debenture, the “Debentures”) in the aggregate principal amount of $20,000 in favor of Bryan McLaren, the Company’s Chief Executive Officer and President and a member of the Company’s Board of Directors, in exchange for cash from Mr. McLaren of $20,000. Each of Mr. Abrams and Mr. McLaren is referred to herein as a “Holder.” Each of the Debentures accrues interest at the rate of 6% per annum payable quarterly by the 1 st As of December 31, 2017 and 2016, the principal balance due under these Debentures is $2,020,000 and $0, respectively. As of December 31, 2017 and 2016, accrued interest payable due under these Debentures is $30,600 and $0, respectively. For the years ended December 31, 2017 and 2016, interest expense – related parties amounted to $129,288 and $35,000, respectively. (C) Related party lease agreements During 2014, the Company entered into lease agreements with non-profit companies, CJK, Inc. and Broken Arrow, whose directors are beneficial stockholders of the Company for its properties located in Kingman, AZ and Green Valley, AZ, respectively. The Kingman, AZ lease commenced on October 1, 2014 and expires on September 30, 2024 with base monthly rent of $10,000, subject to a 5% annual increases during the lease term. The Green Valley, AZ lease commenced on October 1, 2014 and expires on September 30, 2024 with base monthly rent of $7,500, subject to a 5% annual increases during the lease term. In August 2015, the Company entered into a lease agreement with C3C3 to lease space in Tempe, Arizona. The Tempe lease commenced on September 1, 2015, was amended on September 1, 2016 and October 1, 2017, and expires on July 31, 2035 with base monthly rent of $13,500, subject to a 5% annual increase through July 31, 2023 and base rent of $67,460 per month from August 1, 2023 to the end of the lease term, and increases in rental area up to 30,000 square feet. In August 2015, the Company entered into a lease agreement with C3C3 to lease space in Chino Valley, Arizona. The Chino Valley lease commenced on August 1, 2015, was amended on October 10, 2016 and on March 31, 2017, and expires on July 31, 2035 with an initial base monthly rent of $30,000, subject to an annual increase and other base rent increases due to the expansion of leased space through July 2024 and base rent of $91,462 per month from August 2024 to the end of the lease term, and increases in rental area to 35,000 square feet. Additionally, pursuant to the March 30, 2017 amendment, the Company agreed to defer rent and applicable taxes due for March, April and May 2017 in the form of a note receivable to C3C3 at an 8% interest rate commencing March 1, 2017 and payable over 12 months commencing January 1, 2018 (see Note 6). On June 15, 2017 and effective July 1, 2017, the Company entered into a lease agreement with AC Management Group, LLC (also known as Hana Meds and who is the sole member and manager of C3C3), whose directors/owners are beneficial stockholders of the Company, to lease office space in Tempe, Arizona (the “Hana Meds Lease”). The Hana Meds Lease commenced on July 1, 2017 and expires on June 30, 2022 with base monthly rent of $1,800 starting on October 1, 2017. For the years ended December 31, 2017 and 2016, rental income associated with all related party leases amounted to $2,033,684 and $1,614,530, respectively. At December 31, 2017 and 2016, deferred rent receivable – related parties amounted to $1,708,734 and $1,006,171, respectively. At December 31, 2017 and 2016, security deposits payable to related parties amounted to $71,800 and $70,000, respectively. The lease agreements with C3C3 are personally guaranteed by Alan Abrams. On March 1, 2018, the Company and Alan Abrams entered into a Reaffirmation Agreement related to the personal guarantee (See Note 15).

Senior Convertible Note Payable

Senior Convertible Note Payable	12 Months Ended
	Dec. 31, 2017
Senior Convertible Note Payable/Mortgage Payable [Abstract]
SENIOR CONVERTIBLE NOTE PAYABLE	NOTE 8 – SENIOR CONVERTIBLE NOTE PAYABLE On August 20, 2014, the Company received $500,000 from a third party pursuant to the terms of a senior convertible debenture (the “Senior Convertible Debenture”). The Senior Convertible Debenture accrued interest at 7% per annum and was payable monthly and the principal balance and any remaining unpaid interest was due on the maturity date of August 20, 2017. The holder had the option after 12 months to convert all or a portion of the Senior Convertible Debenture into shares of the Company’s common stock at the conversion price of $5.00 per share. On April 20, 2017, the Company repaid the principal balance of $500,000 and all accrued interest. As of December 31, 2017 and 2016, the principal balance due under the Senior Convertible Debenture is $0 and $500,000, respectively. For the years ended December 31, 2017 and 2016, interest expense related to the Senior Convertible Debenture amounted to $10,692 and $34,992, respectively.

Mortgage Payable

Mortgage Payable	12 Months Ended
	Dec. 31, 2017
Senior Convertible Note Payable/Mortgage Payable [Abstract]
MORTGAGE PAYABLE	NOTE 9 – MORTGAGE PAYABLE On March 7, 2014 the Company executed a $2,100,000 mortgage payable to acquire real estate. The mortgage bears interest at 7.5% per annum. Monthly interest only payments began April 7, 2014 and continued each month thereafter until paid. The entire unpaid balance and accrued interest was due on March 7, 2019, the maturity date of the mortgage, and was secured by the underlying property. The mortgage terms did not allow participations by the lender in either the appreciation in the fair value of the mortgaged real estate project or the results of operations of the mortgaged real estate project. For the years ended December 31, 2017 and 2016, interest expense related to this mortgage amounted to $32,291 and $157,500, respectively. In connection with the sale of one of its buildings on March 15, 2017, the Company repaid all outstanding principal and interest due on this mortgage.

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 31, 2017
Stockholders' Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 10 – STOCKHOLDERS’ EQUITY (A) Preferred Stock On December 13, 2013, the Board of Directors of the Company authorized and approved the creation of a new class of Preferred Stock consisting of 5,000,000 shares authorized, $.001 par value. The preferred stock is not convertible into any other class or series of stock. The holders of the preferred stock are entitled to fifty (50) votes for each share held. Voting rights are not subject to adjustment for splits that increase or decrease the common shares outstanding. Upon liquidation, the holders of the shares will be entitled to receive $1.00 per share plus redemption provision before assets distributed to other shareholders. The holders of the shares are entitled to dividends equal to common share dividends. Once any shares of Preferred Stock are outstanding, at least 51% of the total number of shares of Preferred Stock outstanding must approve the following transactions: a. Alter or change the rights, preferences or privileges of the Preferred Stock. b. Create any new class of stock having preferences over the Preferred Stock. c. Repurchase any of our common stock. d. Merge or consolidate with any other company, except our wholly-owned subsidiaries. e. Sell, convey or otherwise dispose of, or create or incur any mortgage, lien, or charge or encumbrance or security interest in or pledge of, or sell and leaseback, in all or substantially all of our property or business. f. Incur, assume or guarantee any indebtedness maturing more than 18 months after the date on which it is incurred, assumed or guaranteed by us, except for operating leases and obligations assumed as part of the purchase price of property. (B) Common stock issued for services 2016 During the year ended December 31, 2016, pursuant to an engagement letter dated in October 2015, the Company issued 26,968 shares of its common stock to a company majority owned by the Company’s CFO for services rendered. The shares were valued at their fair value of $66,139 at a range of $1.45 to $5.34 per common share which was the fair value of the common shares on the date of the grant based on the value of services to be rendered or by using the quoted share price on the dates of grant, whichever was more reliable. In connection with the issuance of these common shares, during the year ended December 31, 2016, the Company recorded stock-based compensation expense of $66,138. On January 27, 2016, the Company issued an aggregate of 30,000 shares of common stock to three members of the Company’s board of directors (10,000 each) for services rendered. The shares were valued at their fair value of $135,000 using the quoted share price on the date of grant of $4.50 per common share. In connection with these grants, in January 2016, the Company recorded stock-based compensation expense of $135,000. On February 1, 2016, pursuant to an engagement letter effective January 28, 2016, the Company agreed to issue an aggregate of 30,000 shares of its common stock to a company for architectural and design services to be rendered. Pursuant to the agreement, the Company shall issue 10,000 shares of common stock immediately and 20,000 shares of common stock at the completion of the engagement. The initial 10,000 shares were valued at their aggregate fair value of $45,000 using the quoted share price on the date of grant of $4.50 per common share. In connection with the issuance of these shares, on February 1, 2016, the Company capitalized costs of $45,000 as part of construction in progress to be depreciated over the life of the building improvements. On August 23, 2016, the Company issued an additional 10,000 common shares pursuant to this engagement letter. These shares were valued at a fair value of $15,000 using the quoted share price on the measurement date of grant of $1.50 per common share. In connection with the issuance of these shares, on August 23, 2016, the Company capitalized costs of $15,000 as part of construction in progress to be depreciated over the life of the building improvements. The Company issued the remaining 10,000 shares in 2017 (see below). In connection with a one year consulting agreement with an investor relations firm effective September 1, 2015 for investor relations services, on March 31, 2016, the Company issued 7,500 shares of restricted stock. The shares were valued at their aggregate fair value of $40,050 using the quoted share price on the dates of grant of $5.34 per common share. Accordingly, the Company recorded consulting fees of $40,050. Effective September 1, 2016, the Company renewed this consulting agreement for an additional one year term. In connection with this renewed consulting agreement, the Company shall compensate the consultant for services rendered 1) cash of $5,000 per month and 2) 3,750 common shares per quarter to be issued at the beginning of each quarter. In connection with this renewed consulting agreement, on September 1, 2016 and December 1, 2016, the Company issued 3,750 and 3,750 shares of common stock, respectively. These shares were valued at their aggregate fair value of $13,312 using the quoted share price on the dates of grant ranging from $1.40 to $2.15 per common share. Accordingly, for the years ended December 31, 2017 and 2016, the Company recorded consulting fees of $5,375 and $7,937, respectively. 2017 On January 1, 2017, pursuant to an engagement letter dated in October 2015, the Company issued 8,216 shares of its common stock to a Company majority owned by the Company’s CFO for services rendered. The shares were valued at their fair value of $17,500 or $2.13 per common share which was the fair value of the common shares on the date of grant by using the quoted share price on the date of grant. In connection with the issuance of these common shares, in January 2017, the Company recorded stock-based compensation expense of $17,500. Additionally, on April 1, 2017, the Company issued 11,667 shares of its common stock to a Company majority owned by the Company’s CFO for services rendered. The shares were valued at their fair value of $17,500, or $1.50 per common share, which was the fair value of the common shares using the quoted share price on the date of grant. In connection with the issuance of these common shares, in April 2017, the Company recorded stock-based compensation expense of $17,500. Additionally, on October 18, 2017, the Company issued 20,046 shares of its common stock to a company majority owned by the Company’s CFO for services rendered. The shares were valued at their fair value of $16,037, or $0.80 per common share, which was the fair value of the common shares using the quoted share price on the date of grant. In connection with the issuance of these common shares, in October 2017, the Company recorded stock-based compensation expense of $16,037. On January 9, 2017, the Company issued an aggregate of 55,000 shares of common stock to the members of the Company’s board of directors for services rendered. The shares were valued at their fair value of $127,050 using the quoted share price on the date of grant of $2.31 per common share. In connection with these grants, in January 2017, the Company recorded stock-based compensation expense of $127,050. On August 20, 2017, certain members of the Company’s board of directors agreed to cancel an aggregate of 40,000 of these shares of common stock in exchange for the grant by the Company of 40,000 stock options. In connection with this cancellation, the Company cancelled these 40,000 shares of common stock. Since the 40,000 shares were fully vested on the date of grant, the Company did not adjust compensation expense upon cancellation. On April 1, 2017, the Company issued 10,000 shares of common stock to a new member of the Company’s board of directors for services rendered. The shares were valued at their fair value of $15,000 using the quoted share price on the date of grant of $1.50 per common share. In connection with this grant, in April 2017, the Company recorded stock-based compensation expense of $15,000. In connection with a one year consulting agreement with an investor relations firm effective September 1, 2016 for investor relations services, on April 1, 2017, the Company issued 3,750 shares of restricted stock. The shares were valued at a fair value of $5,625 using the quoted share price on the date of grant of $1.50 per common share. Accordingly, the Company recorded consulting fees of $5,625. On April 1, 2017, the Company issued 1,500 shares of common stock to a consultant for construction management services rendered. The shares were valued at their fair value of $2,250 using the quoted share price on the date of grant of $1.50 per common share. In connection with this grant, in April 2017, the Company recorded consulting fees of $2,250. In connection with a one year consulting agreement with an investor relations firm effective September 1, 2016 for investor relations services, on July 1, 2017, the Company issued 3,750 shares of restricted stock. The shares were valued at a fair value of $4,275 using the quoted share price on the date of grant of $1.14 per common share. Accordingly, the Company recorded consulting fees of $4,275. On August 18, 2017, the Company issued an aggregate of 20,000 shares of common stock to certain members of the Company’s board of directors for services rendered. The shares were valued at their fair value of $14,800 using the quoted share price on the date of grant of $0.74 per common share. In connection with these grants, in August 2017, the Company recorded stock-based compensation expense of $14,800. In connection with a one year consulting agreement with an investor relations firm effective September 1, 2016 for investor relations services, on October 1, 2017, the Company issued 3,750 shares of restricted stock. The shares were valued at a fair value of $3,338 using the quoted share price on the date of grant of $0.89 per common share. Accordingly, the Company recorded consulting fees of $3,338. On November 1, 2017, pursuant to an engagement letter effective January 28, 2016, the Company issued the remaining 10,000 common shares pursuant to this engagement letter. These shares were valued at a fair value of $7,700 using the quoted share price on the measurement date of grant of $0.77 per common share. In connection with the issuance of these shares, on November 1, 2017, the Company capitalized costs of $7,700 as part of construction in progress to be depreciated over the life of the building improvements. (C) Common stock issued for settlement On July 15, 2016, pursuant to a settlement agreement, the Company agreed to issue an aggregate of 50,000 shares of its common stock as follows: (a) 12,500 shares were issued within three days from execution of this settlement agreement, (b) 12,500 were issued on September 30, 2016, (c) 12,500 shares were issued on December 30, 2016, and (d) 12,500 shares shall be issued on March 31, 2017. In connection with this settlement agreement, on the measurement date of July 15, 2016, the Company valued the 50,000 shares issuable using the quoted share price of $1.75 per common share and recorded settlement expense and an accrued expense of $87,500. During the year ended December 31, 2016, in connection with this settlement agreement, the Company issued an aggregate of 37,500 common shares and reduced accrued expenses by $65,625. On March 31, 2017, the remaining 12,500 shares were issued pursuant to this settlement agreement and accordingly, the Company reduced accrued expenses by $21,875. On July 18, 2017, the Company entered into a Settlement and Mutual Release with Brannigan (See Note 12). In connection with the Settlement and Mutual Release, the Company paid $10,000 in cash representing reimbursement of Brannigan legal fees and issued 15,000 shares of its common stock. The shares were valued at their fair value of $10,500 using the quoted share price on the date of grant of $0.70 per common share. In connection with the payment of cash and the issuance of these shares, in July 2017, the Company recorded aggregate settlement expense of $20,500. (D) Equity Incentive Plans On August 9, 2016, the Company’s Board of Directors authorized the 2016 Equity Incentive Plan (the “2016 Plan”) and reserved 10,000,000 shares of common stock for issuance thereunder. The 2016 Plan was approved by shareholders on November 21, 2016. The 2016 Plan’s purpose is to encourage ownership in the Company by employees, officers, directors and consultants whose long-term service the Company considers essential to its continued progress and, thereby, encourage recipients to act in the stockholders’ interest and share in the Company’s success. The 2016 Plan authorizes the grant of awards in the form of options intended to qualify as incentive stock options under Section 422 of the Internal Revenue Code, options that do not qualify (non-statutory stock options) and grants of restricted shares of common stock. Restricted shares granted pursuant to the 2016 Plan are amortized to expense over the three-year vesting period. Options vest and expire over a period not to exceed seven years. If any share of common stock underlying a stock option that has been granted ceases to be subject to a stock option, or if any shares of common stock that are subject to any other stock-based award granted are forfeited or terminate, such shares shall again be available for distribution in connection with future grants and awards under the 2016 Plan. As of December 31, 2017, 40,000 stock option awards have been made under the 2016 Plan. At December 31, 2017, 9,960,000 shares are available for future issuance. The Company also continues to maintain its 2014 Equity Compensation Plan (the “2014 Plan”), pursuant to which 1,250,000 previously awarded stock options are outstanding. The 2014 Plan has been superseded by the 2016 Plan. Accordingly, no additional shares subject to the existing 2014 Plan will be issued and the 1,250,000 shares issuable upon exercise of stock options will be issued pursuant to the 2014 Plan, if exercised. As of December 31, 2017 and 2016, options to purchase 1,250,000 shares of common stock are outstanding pursuant to the 2014 Plan. (E) Stock options granted pursuant to consulting and employment agreements On May 6, 2015, the Company entered into a 36-month consulting agreement with a stockholder for business advisory services. In connection with this consulting agreement, the Company granted options to purchase 1,000,000 shares of the Company’s common stock at an exercise price of $1.00 per share under the 2014 Plan. 125,000 options vested on July 1, 2015 and 125,000 options vested quarterly from October 1, 2015 through April 1, 2017, and expire on May 5, 2025 or earlier due to employment termination. The Company recognized compensation expenses over the period during which the services were rendered by such consultant or over the vesting period. At the end of each financial reporting period prior to completion of the service, the fair value of this option award was remeasured using the then-current fair value of the Company’s common stock and updated assumptions in the Black-Scholes option-pricing model for stock options with the following weighted-average assumptions: dividend yield of 0%; expected volatility of 104.6 to 164.6%; risk-free interest rate of ranging from 1.60% to 2.45%; and, an estimated holding period ranging from 8.10 to 8.35 years. For the years ended December 31, 2017 and 2016, the Company recorded consulting expense (income) of $(28,567) and $555,433, respectively, related to these options. In connection with an employment agreement with a former officer of the Company, the Company granted options to purchase 300,000 shares of the Company’s common stock at an exercise price of $1.00 per share to the employee under the 2014 Plan. The options vested as to 50,000 of such shares on August 1, 2015, and 50,000 options were to vest on May 1, 2016 and for each year thereafter through May 1, 2020, and expire five years from the date of grant or earlier due to employment termination. In January 2016, the employee resigned and the employment agreement was terminated. Accordingly, on January 8, 2016, 250,000 non-vested options were forfeited. Accordingly upon termination, the Company reversed all stock-based compensation previously recognized on the non-vested stock options of $62,944 which was reflected as a reduction of compensation and benefits expense. Additionally, in April 2016, the remaining 50,000 vested stock options expired. On December 30, 2015, the Company granted the Company’s Chief Executive Officer and President an option, pursuant to the 2014 Plan, to purchase 250,000 of the Company’s common stock at an exercise price of $1.00 per share. The grant date of the option was December 30, 2015 and the option expires on December 30, 2026. The option vests as to (i) 25,000 of such shares on December 30, 2015, and (ii) as to 25,000 of such shares on December 30, 2016 and each year thereafter through December 30, 2026. The fair value of this option grant was estimated on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: dividend yield of 0%; expected volatility of 120%; risk-free interest rate of 2.31%; and, an estimated holding period of 10 years. In connection with these options, the Company valued these options at a fair value of $237,150 and will record stock-based compensation expense over the vesting period. For the years ended December 31, 2017 and 2016, the Company recorded stock-based compensation expense of $43,373 and $67,089, respectively. On August 20, 2017, upon cancellation of 40,000 shares on common stock previously issued to certain board members of the Company in January 2017, the Company granted these board members fully-vested options, pursuant to the 2016 Equity Incentive Plan, to purchase an aggregate of 40,000 shares of the Company’s common stock at an exercise price of $0.74 per share. The grant date of these options was August 20, 2017 and the options expire on August 20, 2027. The fair value of these option grants was estimated on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: dividend yield of 0%; expected volatility of 148.4%; risk-free interest rate of 2.19%; and, an estimated holding period of 10 years. In connection with these options, the Company valued these options at a fair value of $28,574. The Company treated the modification of the equity award as a modification pursuant to ASC 718. Since the value of the stock options granted was less than the original fair value of the stock granted in January 2017 and subsequently cancelled, no additional stock-based compensation was recorded. At December 31, 2017, there were 1,290,000 options outstanding and 1,115,000 options vested and exercisable. As of December 31, 2017, there was $102,972 of unvested stock-based compensation expense to be recognized through December 2024. The aggregate intrinsic value at December 31, 2017 was approximately $126,500 and was calculated based on the difference between the quoted share price on December 31, 2017 and the exercise price of the underlying options. Stock option activities for the years ended December 31, 2017 and 2016 are summarized as follows: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance Outstanding December 31, 2015 1,550,000 $ 1.00 7.95 $ - Forfeited (300,000 ) 1.00 Balance Outstanding December 31, 2016 1,250,000 1.00 8.68 1,412,000 Granted 40,000 0.74 Balance Outstanding December 31, 2017 1,290,000 $ 0.99 7.74 $ 126,500 Exercisable, December 31, 2017 1,115,000 $ 0.99 7.74 $ 110,750

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Taxes [Abstract]
INCOME TAXES	NOTE 11 - INCOME TAXES The Company maintains deferred tax assets and liabilities that reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The deferred tax assets at December 31, 2017 and 2016 consist of net operating loss carryforwards. The net deferred tax asset has been fully offset by a valuation allowance because of the uncertainty of the attainment of future taxable income. On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (the “Act”), a tax reform bill which, among other items, reduces the current federal income tax rate to 21% from 34%. The rate reduction is effective January 1, 2018, and is permanent. The Act has caused the Company’s deferred income taxes to be revalued. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through income tax expense. Pursuant to the guidance within SEC Staff Accounting Bulletin No. 118 (“SAB 118”), as of December 31, 2017, the Company recognized the provisional effects of the enactment of the Act for which measurement could be reasonably estimated. Since the Company has provided a full valuation allowance against its deferred tax assets, the revaluation of the deferred tax assets did not have a material impact on any period presented. The ultimate impact of the Act may differ from these estimates due to the Company’s continued analysis or further regulatory guidance that may be issued as a result of the Act. As a result of the reduction of the federal corporate income tax rate, the Company reduced the value of its net deferred tax asset by $87,587 which was recorded as a corresponding reduction to the valuation allowance during the fourth quarter of 2017. The items accounting for the difference between income taxes at the effective statutory rate and the provision for income taxes for the years ended December 31, 2017 and 2016 were as follows: Years Ended 2017 2016 Income tax expense (benefit) at U.S. statutory rate of 34% $ 468,487 $ (170,536 ) Income tax benefit – state 89,564 (32,602 ) Non-deductible expenses 51,316 226,629 Effect of change in effective rate 87,587 - Change in valuation allowance (696,953 ) (23,491 ) Total provision for income tax $ - $ - The Company’s approximate net deferred tax asset as of December 31, 2017 and 2016 was as follows: Deferred Tax Asset: December 31, December 31, Net operating loss carryforward $ 655,183 $ 1,296,400 Total deferred tax asset 655,183 1,296,400 Less: deferred tax liability: deferred rent receivable (469,902 ) (414,166 ) Net deferred tax assets before valuation allowance 185,281 882,234 Valuation allowance (185,281 ) (882,234 ) Net deferred tax asset $ - $ - The net operating loss carryforward was approximately $2,382,000 at December 31, 2017. The Company provided a valuation allowance equal to the net deferred income tax asset as of December 31, 2017 and 2016 because it was not known whether future taxable income will be sufficient to utilize the loss carryforward. The decrease in the allowance was $696,953 in 2017. The potential tax benefit arising from the loss carryforward will expire in 2037. Additionally, the future utilization of the net operating loss carryforward to offset future taxable income may be subject to an annual limitation as a result of ownership changes that occurred in 2014 and may occur in the future. If necessary, the deferred tax assets will be reduced by any carryforward that may not be utilized or expires prior to utilization as a result of such limitations, with a corresponding reduction of the valuation allowance. As of the date of this report, the Company has not completed a study to determine the limitation on the utilization of its net operating loss carryforward amounts. The Company does not have any uncertain tax positions or events leading to uncertainty in a tax position. The Company’s 2017, 2016 and 2015 Corporate Income Tax Returns are subject to Internal Revenue Service examination.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 – COMMITMENTS AND CONTINGENCIES Rental property acquisition On April 22, 2016, Zoned Colorado Properties, LLC (“Zoned Colorado”), a wholly owned subsidiary of the Company, entered into a Contract to Buy and Sell Real Estate (the “Agreement”) with Parachute Development Corporation (“Seller”) pursuant to which Zoned Colorado agreed to purchase, and Seller agreed to sell, property in Parachute, Colorado (the “Property”) for a purchase price of $499,857. Of the total purchase price, $274,857, or 55%, will be paid in cash at closing and $225,000, or 45%, will be financed by Seller at an interest rate of 6.5%, amortized over a five-year period, with a balloon payment at the end of the fifth year. Payments will be made monthly and there will be no pre-payment penalty. Pursuant to the terms of the Agreement, the parties will cooperate in good faith to complete due diligence during a period of 45 days following execution of the Agreement. The closing is subject to certain contingencies, including that Zoned Colorado must obtain acceptable financing for the purchase and development of the property, the grant of a special use permit by the Town of Parachute, approval of a protected development deal or equivalent agreement by the Town of Parachute, execution of a lease agreement by a prospective tenant and the prospective tenant’s obtaining a license to cultivate on the property. Pursuant to the terms of the Agreement, Zoned Colorado will have a right of first refusal on eleven additional lots owned by Seller in Parachute, Colorado. In April 2016, the Company paid a refundable deposit of $45,000 into escrow in connection with the Agreement. As of December 31, 2017, the Company and Seller have yet to complete the purchase. Legal matters In a letter dated May 10, 2016, Marc Brannigan, the Company’s former CEO, and related parties (collectively “Brannigan”) sent a demand letter, through counsel, to the Company and certain other third-parties, claiming, among other things, that the Company improperly diluted Brannigan’s equity in the Company. Brannigan demands that the Company issue shares to “reverse” the dilution, invalidate shares improperly issued by the Company, pay unspecified damages, recover one-third of all Company shares owned by Alan Abrams and Chris Carra, and recover Brannigan’s purported majority ownership and voting control of the Company. On July 18, 2017, the Company entered into a Settlement and Mutual Release with Brannigan. In connection with the Settlement and Mutual Release, the Company paid $10,000 in cash representing reimbursement of Brannigan legal fees and issued 15,000 shares of its common stock. The shares were valued at their fair value of $10,500 using the quoted share price on the date of grant of $0.70 per common share. In connection with the payment of cash and the issuance of these shares, in July 2017, the Company recorded aggregate settlement expense of $20,500. Operating lease On March 9, 2017 and effective April 1, 2017, the Company executed a one-year operating lease for its office space in Scottsdale, Arizona for annual rent of $7,200. In March 2017, the Company prepaid the first six months of this operating lease. In October 2017, the Company prepaid the remaining six months of this operating lease. For the years ended December 31, 2017 and 2016, rent expense, net of sublease income of $0 and $28,965, was $13,783 and $32,260, respectively. Letter of intent In October 2017, the Company and a third party entity that is a developer of personalized cannabis medicines and a provider of advanced cultivation methods and processes have entered into a letter of intent outlining three independent agreements to complete research and development projects for licensed medical marijuana facilities to be located in Tempe, Arizona, Parachute, Colorado, and Stockdale, Texas or other locations to be determined after approval of a provisional license under the Texas Compassionate Use program. Under the terms of the letter of intent, the two companies will work together to mutually agree upon terms, provisions and obligations of three simultaneous, independent agreements. Execution of any of the three individual agreements is subject to, among other things, satisfactory due diligence and the negotiation and execution of definitive agreements, each of which will contain customary representations, warranties, covenants and closing conditions. There is no assurance that any or all of the agreements will be executed. The letter of intent included a one-time, non-refundable payment of $25,000 to the Company. The payment is consideration for entering into the letter of intent and represents a deposit to be applied towards the potential assignment of the Company’s Parachute development rights have been valued at $250,000 within the letter of intent.

Concentrations

Concentrations	12 Months Ended
	Dec. 31, 2017
Concentrations [Abstract]
CONCENTRATIONS	NOTE 13 – CONCENTRATIONS Rental income and rent receivable – related parties The Company entered into lease agreements with non-profit companies whose director is a beneficial stockholder of the Company. Additionally, during the year ended December 31, 2015 and as amended during 2016 and 2017, the Company entered into lease agreements with companies owned by this beneficial stockholder of the Company. For the years ended December 31, 2017 and 2016, rental revenue associated with these leases amounted to $2,033,684 and $1,614,530, which represents 96.2% and 87.1% of total revenues, respectively. At December 31, 2017 and 2016, deferred rent receivable – related parties amounted to $1,708,734 and $1,006,171, respectively. Additionally, on March 30, 2017, in connection with a fourth amendment to the commercial lease agreement with C3C3, the Company agreed to defer rent and applicable taxes due for March, April and May 2017 in the form of a note receivable to C3C3 at an 8% interest rate commencing March 1, 2017 and payable over 12 months commencing January 1, 2018. C3C3 is owned by Alan Abrams and Chris Carra, significant shareholders of the Company. At December 31, 2017 and 2016, note receivable amounted to $182,365 and $0, respectively. A reduction in revenue from or loss of such related party leases would have a material adverse effect on the Company’s consolidated results of operations and financial condition. Asset concentration The Company’s real estate properties are leased to related party tenants under triple-net leases for which terms and expirations vary. The Company monitors the credit of all tenants to stay abreast of any material changes in credit quality. The Company monitors tenant credit by (1) reviewing financial statements and related metrics and information that are publicly available or that are provided to us upon request, and (2) monitoring the timeliness of rent collections. As of December 31, 2017 and 2016, the Company had an assets concentration related to C3C3, the tenant at the Tempe and Chino Valley properties, CJK, Inc. and Broken Arrow Herbal Center. As of December 31, 2017 and 2016, these related party tenants represented approximately 90% and 82% of total assets, respectively. Through the date of this report, all rental payments have been made on a timely basis. The lease agreements with C3C3 are personally guaranteed by Alan Abrams. On March 1, 2018, the Company and Alan Abrams entered into a Reaffirmation Agreement (See Note 15).

Leases

Leases	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
LEASES	NOTE 14 – LEASES Future minimum lease payments to be received for each of the five succeeding fiscal years as of December 31, 2017 consisted of the following: Future annual base rent: 2018 $ 1,596,251 2019 1,771,183 2020 1,912,738 2021 2,007,291 2022 2,095,773 Thereafter 24,549,098 Total $ 33,932,334

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15 – SUBSEQUENT EVENTS Common shares issued On January 12, 2018, pursuant to an engagement letter dated in October 2015, the Company issued 16,055 shares of its common stock to a Company majority owned by the Company’s CFO for services rendered. The shares were valued at their fair value of $16,858 or $1.05 per common share which was the fair value of the common shares on the date of grant by using the quoted share price on the date of grant. In connection with the issuance of these common shares, in January 2018, the Company recorded stock-based compensation expense of $16,858. On January 30, 2018, the Company issued an aggregate of 55,000 shares of common stock to members of the Company’s board of directors for services rendered. The shares were valued at their fair value of $51,700 using the quoted share price on the date of grant of $0.94 per common share. In connection with these grants, in January 2018, the Company recorded stock-based compensation expense of $51,700. Reaffirmation agreement of personal guarantees On March 1, 2018, the Company and Alan Abrams entered into a Reaffirmation Agreement whereby Mr. Abrams reaffirmed his personal guarantee of his obligations under certain of the Company’s commercial leases. Additionally, Mr. Abrams affirmed that the principal of the Abrams convertible debt in the principal amount of $2,000,000 was acknowledged as collateral within the scope of the guaranty included in the commercial lease agreements.

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Summary of Significant Accounting Policies [Abstract]
Basis of presentation and principals of consolidation	Basis of presentation and principals of consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include the accounts of the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated upon consolidation.
Use of estimates	Use of estimates The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates for the years ended December 31, 2017 and 2016 include the collectability of rent, the useful life of rental properties and property and equipment, assumptions used in assessing impairment of long-term assets, valuation allowances for deferred tax assets, and the fair value of non-cash equity transactions, including options and stock-based compensation.
Risks and uncertainties	Risks and uncertainties The Company’s operations are subject to risk and uncertainties including financial, operational, regulatory and other risks including the potential risk of business failure. The Company conducts a significant portion of its business in Arizona. Additionally, the Company’s tenants operate in the medical marijuana industry. Consequently, any significant economic downturn in the Arizona market or any changes in the federal government’s enforcement of current federal laws or changes in state laws could potentially have a negative effect on the Company’s business, results of operations and financial condition. The majority of the Company’s cash and cash equivalents are held at major commercial banks, which may at times exceed the Federal Deposit Insurance Corporation (“FDIC”) limit. To date, the Company has not experienced any losses on its invested cash. The Company had no cash equivalents at December 31, 2017 and 2016. At December 31, 2017 and 2016, the Company had approximately $574,000 and $110,000, respectively, of cash in excess of FDIC limits.
Fair value of financial instruments	Fair value of financial instruments The carrying amounts reported in the consolidated balance sheets for cash, note receivable – related party, prepaid expenses and other current assets, real estate tax escrow, accounts payable, accrued expenses, and other payables approximate their fair market value based on the short-term maturity of these instruments. The Company analyzes all financial instruments with features of both liabilities and equity under the Financial Accounting Standard Board’s (the “FASB”) accounting standard for such instruments. Under this standard, financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The Company did not identify any assets or liabilities that are required to be presented on the balance sheet at fair value in accordance with Accounting Standards Codification (“ASC”) Topic 820. ASC 825-10 “Financial Instruments”, allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable, unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding instruments.
Cash	Cash Cash is carried at cost and represents cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.
Accounts and note receivable	Accounts and note receivable The Company recognizes an allowance for losses on accounts and notes receivable in an amount equal to the estimated probable losses net of recoveries. The allowance is based on an analysis of historical bad debt experience, current receivables aging and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. The expense associated with the allowance for doubtful accounts is recognized in general and administrative expense. For the years ended December 31, 2017 and 2016, the Company did not record any allowances for doubtful accounts.
Real estate tax escrow	Real estate tax escrow Real estate tax escrow consisted of funds held for the purpose of real estate taxes owed. These funds were released as required to satisfy tax payments as due.
Rental property held for sale	Rental property held for sale The Company classifies assets as held for sale when an asset or asset group meets all of the held for sale criteria in the accounting guidance for impairment and disposal of long-lived assets. Assets held for sale are initially measured at the lower of carrying amount or fair value less cost to sell. The rental property held for sale at December 31, 2016 represented a building, improvements, and land in Tempe, Arizona was sold in March 2017. At December 31, 2017, there were no assets held for sale.
Rental properties	Rental properties Rental properties are carried at cost, less accumulated depreciation and amortization. Betterments, major renovations and certain costs directly related to the improvement of rental properties are capitalized. Maintenance and repair expenses are charged to expense as incurred. Depreciation is recognized on a straight-line basis over estimated useful lives of the assets, which range from 5 to 39 years. Tenant improvements are amortized on a straight-line basis over the lives of the related leases, which approximate the useful lives of the assets. Upon the acquisition of real estate, the Company assesses the fair value of acquired assets (including land, buildings and improvements, identified intangibles, such as acquired above-market leases and acquired in-place leases) and acquired liabilities (such as acquired below-market leases) and allocate the purchase price based on these assessments. The Company assesses fair value based on estimated cash flow projections that utilize appropriate discount and capitalization rates and available market information. Estimates of future cash flows are based on a number of factors including historical operating results, known trends, and market/economic conditions. The Company’s rental properties are individually reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. An impairment exists when the carrying amount of an asset exceeds the aggregate projected future cash flows over the anticipated holding period on an undiscounted basis. An impairment loss is measured based on the excess of the property’s carrying amount over its estimated fair value. Impairment analyses are based on our current plans, intended holding periods and available market information at the time the analyses are prepared. If the Company’s estimates of the projected future cash flows, anticipated holding periods, or market conditions change, the Company’s evaluation of impairment losses may be different and such differences could be material to its consolidated financial statements. The evaluation of anticipated cash flows is subjective and is based, in part, on assumptions regarding future occupancy, rental rates and capital requirements that could differ materially from actual results. For the years ended December 31, 2017 and 2016, the Company did not record any impairment losses. The Company has capitalized land, which is not subject to depreciation.
Property and equipment	Property and equipment Property and equipment is stated at cost, less accumulated depreciation. Depreciation of property and equipment is provided utilizing the straight-line method over the estimated useful lives. The Company uses a five year life for office equipment, seven years for furniture and fixtures, and five to ten years for vehicles. Expenditures for maintenance and repairs are charged to expense as incurred. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations. The Company examines the possibility of decreases in the value of these assets when events or changes in circumstances reflect the fact that their recorded value may not be recoverable.
Revenue recognition	R evenue recognition Rental income includes base rents that each tenant pays in accordance with the terms of its respective lease and is reported on a straight-line basis over the non-cancellable term of the lease, which includes the effects of rent steps and rent abatements under the leases. The Company commences rental revenue recognition when the tenant takes possession of the leased space or controls the physical use of the leased space and the leased space is substantially ready for its intended use. Certain of the Company’s leases currently contain rental increases at specified intervals. The Company records as an asset, and includes in revenue, rents receivable that will be received if the tenant makes all rent payments required through the expiration of the initial term of the lease. Deferred rents receivable in the accompanying consolidated balance sheets include the cumulative difference between rental revenue recorded on a straight-line basis and rents received from the tenants in accordance with the lease terms. Accordingly, management determines to what extent the deferred rent receivable applicable to each specific tenant is collectible. The Company reviews material rents receivable and takes into consideration the tenant’s payment history, the financial condition of the tenant, business conditions in the industry in which the tenant operates and economic conditions in the area in which the property is located. In the event that the collectability of rent receivables with respect to any given tenant is in doubt, the Company records an increase in the allowance for uncollectible accounts or the Company records a direct write-off of the specific rent receivable. No such reserves related to deferred rent receivable have been recorded as of December 31, 2017 and December 31, 2016.
Basic and diluted income (loss) per share	Basic and diluted income (loss) per share Basic income (loss) per share is computed by dividing net income (loss) available to common shareholders by weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period using the treasury stock method and as-if converted method. Potentially dilutive common shares and participating securities are excluded from the computation of diluted shares outstanding if they would have an anti-dilutive impact on the Company’s net losses. The Company’s preferred stock is considered a participating security since the preferred shares are entitled to dividends equal to common share dividends and accordingly, are included in the computation of earnings per share pursuant to the two-class method. The two-class method of computing earnings per share is an earnings allocation formula that determines earnings per share for common stock and any participating securities according to dividends declared (whether paid or unpaid) and participation rights in undistributed earnings. The following table presents a reconciliation of basic and diluted net income per share: Years Ended 2017 2016 Income (loss) per common share - basic: Net income (loss) $ 1,377,902 $ (501,576 ) Less: undistributed earnings allocated to participating securities (142,452 ) - Net income (loss) allocated to common stockholders $ 1,235,450 $ (501,576 ) Weighted average common shares outstanding - basic 17,309,446 17,150,944 Net income (loss) per common share - basic $ 0.07 $ (0.03 ) Income (loss) per common share - diluted: Net income (loss) allocated to common shareholders - basic $ 1,235,450 $ (501,576 ) Numerator for income (loss) per common share - diluted $ 1,235,450 $ (501,576 ) Weighted average common shares outstanding - basic 17,309,446 17,150,944 Effect of dilutive securities: Stock options 172,696 - Weighted average common shares outstanding – diluted 17,482,142 17,150,944 Net income (loss) per common share - diluted $ 0.07 $ (0.03 ) The following potentially dilutive shares have been excluded from the calculation of diluted net loss per share as their effect would be anti-dilutive for the years ended December 31, 2017 and 2016. December 31, December 31, Convertible debt 404,000 200,000 Stock options 1,117,304 1,250,000
Segment reporting	Segment reporting The Company’s business is comprised of one reportable segment. The Company has determined that its properties have similar economic characteristics to be aggregated into one reportable segment (operating, leasing and managing commercial properties). The Company’s determination was based primarily on its method of internal reporting.
Income tax	Income tax Deferred income tax assets and liabilities arise from temporary differences between the financial statements and tax basis of assets and liabilities, as measured by the enacted tax rates, which are expected to be in effect when these differences reverse. Deferred tax assets and liabilities are classified as current or non-current, depending upon the classification of the asset or liabilities to which they relate. Deferred tax assets and liabilities not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (the “Act”), a tax reform bill which, among other items, reduces the current federal income tax rate to 21% from 34%. The rate reduction is effective January 1, 2018, and is permanent. The Act has caused the Company’s deferred income taxes to be revalued. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through income tax expense. Pursuant to the guidance within SEC Staff Accounting Bulletin No. 118 (“SAB 118”), as of December 31, 2017, the Company recognized the provisional effects of the enactment of the Act for which measurement could be reasonably estimated. Since the Company has provided a full valuation allowance against its deferred tax assets, the revaluation of the deferred tax assets did not have a material impact on any period presented. The ultimate impact of the Act may differ from these estimates due to the Company’s continued analysis or further regulatory guidance that may be issued as a result of the Act. The Company follows the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes”. Certain recognition thresholds must be met before a tax position is recognized in the financial statements. An entity may only recognize or continue to recognize tax positions that meet a “more-likely-than-not” threshold. The Company does not believe it has any uncertain tax positions as of December 31, 2017 and 2016 that would require either recognition or disclosure in the accompanying consolidated financial statements.
Stock-based compensation	Stock-based compensation Stock-based compensation is accounted for based on the requirements of ASC 718 – “Compensation –Stock Compensation ”), Improvements to Employee Share-Based Payment Accounting Pursuant to ASC 505-50 – “Equity-Based Payments to Non-Employees”
Recently issued accounting pronouncements	Recently issued accounting pronouncements In February 2016, the FASB issued ASU 2016-02, “ Leases (Topic 842). In August 2016, the FASB issued ASU 2016-15 which addresses eight cash flow classification issues, eliminating the diversity in practice. This ASU is effective for annual and interim reporting periods beginning after December 15, 2017, with early adoption permitted. The retrospective transition method, requiring adjustment to all comparative periods presented, is required unless it is impracticable for some of the amendments, in which case those amendments would be prospectively applied as of the earliest date practicable. The adoption of ASU 2016-15 is not expected to have any impact on the Company’s consolidated financial statements. In May 2014, FASB issued an update (“ASU 2014-09”) establishing Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers 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 consolidated financial statements.
Reclassification	Reclassification Certain reclassifications have been made in the prior period’s consolidated financial statements to conform to the current period’s presentation. Such reclassifications had no effect on total assets or net income.

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Summary of Significant Accounting Policies [Abstract]
Schedule of reconciliation of basic and diluted net income per share	Years Ended 2017 2016 Income (loss) per common share - basic: Net income (loss) $ 1,377,902 $ (501,576 ) Less: undistributed earnings allocated to participating securities (142,452 ) - Net income (loss) allocated to common stockholders $ 1,235,450 $ (501,576 ) Weighted average common shares outstanding - basic 17,309,446 17,150,944 Net income (loss) per common share - basic $ 0.07 $ (0.03 ) Income (loss) per common share - diluted: Net income (loss) allocated to common shareholders - basic $ 1,235,450 $ (501,576 ) Numerator for income (loss) per common share - diluted $ 1,235,450 $ (501,576 ) Weighted average common shares outstanding - basic 17,309,446 17,150,944 Effect of dilutive securities: Stock options 172,696 - Weighted average common shares outstanding – diluted 17,482,142 17,150,944 Net income (loss) per common share - diluted $ 0.07 $ (0.03 )
Schedule of potentially dilutive shares have been excluded from the calculation of diluted net loss per share	December 31, December 31, Convertible debt 404,000 200,000 Stock options 1,117,304 1,250,000

Rental Properties (Tables)

Rental Properties (Tables)	12 Months Ended
	Dec. 31, 2017
Rental Properties [Abstract]
Schedule of rental properties	Description Useful Life (Years) December 31, December 31, Building and building improvements 5-39 $ 5,381,372 $ 4,911,591 Construction in progress - 40,230 5,000 Land - 2,283,214 2,283,214 Rental properties, at cost 7,704,816 7,199,805 Less: accumulated depreciation (534,494 ) (321,221 ) Rental properties, net $ 7,170,322 $ 6,878,584

Rental Property Held for Sale (

Rental Property Held for Sale (Tables)	12 Months Ended
	Dec. 31, 2017
Rental Property Held for Sale [Abstract]
Summary of rental property held for sale net	Description Useful Life (Years) December 31, December 31, Building and building improvements 39 $ - $ 900,205 Land - - 306,453 Rental property held for sale, at cost - 1,206,658 Less: accumulated depreciation - (65,767 ) Rental property held for sale, net $ - $ 1,140,891

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property and Equipment [Abstract]
Summary of property and equipment	Description Useful Life (Years) December 31, December 31, Vehicle and site trailers 5 – 10 $ 38,855 $ 38,855 Office furniture and equipment 5 - 7 17,345 14,759 56,200 53,614 Less: accumulated depreciation (20,432 ) (13,402 ) Property and equipment, net $ 35,768 $ 40,212

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2017
Stockholders' Equity [Abstract]
Schedule of stock option activities	Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Balance Outstanding December 31, 2015 1,550,000 $ 1.00 7.95 $ - Forfeited (300,000 ) 1.00 Balance Outstanding December 31, 2016 1,250,000 1.00 8.68 1,412,000 Granted 40,000 0.74 Balance Outstanding December 31, 2017 1,290,000 $ 0.99 7.74 $ 126,500 Exercisable, December 31, 2017 1,115,000 $ 0.99 7.74 $ 110,750

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Taxes [Abstract]
Schedule of income taxes at the effective statutory rate and the provision for income taxes	Years Ended 2017 2016 Income tax expense (benefit) at U.S. statutory rate of 34% $ 468,487 $ (170,536 ) Income tax benefit – state 89,564 (32,602 ) Non-deductible expenses 51,316 226,629 Effect of change in effective rate 87,587 - Change in valuation allowance (696,953 ) (23,491 ) Total provision for income tax $ - $ -
Schedule of net deferred tax asset	Deferred Tax Asset: December 31, December 31, Net operating loss carryforward $ 655,183 $ 1,296,400 Total deferred tax asset 655,183 1,296,400 Less: deferred tax liability: deferred rent receivable (469,902 ) (414,166 ) Net deferred tax assets before valuation allowance 185,281 882,234 Valuation allowance (185,281 ) (882,234 ) Net deferred tax asset $ - $ -

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2017
Leases [Abstract]
Schedule of future minimum lease payments	Future annual base rent: 2018 $ 1,596,251 2019 1,771,183 2020 1,912,738 2021 2,007,291 2022 2,095,773 Thereafter 24,549,098 Total $ 33,932,334

Summary of Significant Accoun30

Summary of Significant Accounting Policies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income (loss) per common share - basic:
Net income (loss)	$ 1,377,902	$ (501,576)
Less: undistributed earnings allocated to participating securities	(142,452)
Net income (loss) allocated to common stockholders	$ 1,235,450	$ (501,576)
Weighted average common shares outstanding - basic	17,309,446	17,150,944
Net income (loss) per common share - basic	$ 0.07	$ (0.03)
Income (loss) per common share - diluted:
Net income (loss) allocated to common shareholders - basic	$ 1,235,450	$ (501,576)
Numerator for income (loss) per common share - diluted	$ 1,235,450	$ (501,576)
Weighted average common shares outstanding - basic	17,309,446	17,150,944
Effect of dilutive securities:
Stock options	172,696
Weighted average common shares outstanding - diluted	17,482,142	17,150,944
Net income (loss) per common share - diluted	$ 0.07	$ (0.03)

Summary of Significant Accoun31

Summary of Significant Accounting Policies (Details 1) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Convertible debt [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the calculation of diluted earnings per share	404,000	200,000
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the calculation of diluted earnings per share	1,117,304	1,250,000

Summary of Significant Accoun32

Summary of Significant Accounting Policies (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 22, 2017	Dec. 31, 2017	Dec. 31, 2016
Summary of Significant Accounting Policies (Textual)
Amount of cash excess of FDIC		$ 574,000	$ 110,000
Federal income tax rate		34.00%
Effective Income Tax Rate Reconciliation, Prior Year Income Taxes, Percent	21.00%
Rental properties [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful life of assets		5 years
Rental properties [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful life of assets		39 years
Office equipment [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful life of assets		5 years
Furniture and fixtures [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful life of assets		7 years
Vehicles [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful life of assets		5 years
Vehicles [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Estimated useful life of assets		10 years

Rental Properties (Details)

Rental Properties (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Rental properties, at cost	$ 7,704,816	$ 7,199,805
Less: accumulated depreciation	(534,494)	(321,221)
Rental properties, net	7,170,322	6,878,584
Building and building improvements [Member]
Property, Plant and Equipment [Line Items]
Rental properties, at cost	$ 5,381,372	4,911,591
Building and building improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of assets	5 years
Building and building improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of assets	39 years
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Rental properties, at cost	$ 40,230	5,000
Land [Member]
Property, Plant and Equipment [Line Items]
Rental properties, at cost	$ 2,283,214	$ 2,283,214

Rental Properties (Details Text

Rental Properties (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Rental Properties (Textual)
Depreciation and amortization of rental properties	$ 218,190	$ 175,432

Rental Property Held for Sale35

Rental Property Held for Sale (Details) - Commercial Real Estate [Member] - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Rental property held for sale, at cost		$ 1,206,658
Less: accumulated depreciation		(65,767)
Rental property held for sale, net		1,140,891
Building and Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Useful Life (Years)	39 years
Rental property held for sale, at cost		900,205,000
Land [Member]
Property, Plant and Equipment [Line Items]
Rental property held for sale, at cost		$ 306,453,000

Rental Property Held for Sale36

Rental Property Held for Sale (Details Textual) - USD ($)	Mar. 15, 2017	Dec. 22, 2016	Dec. 31, 2017	Dec. 31, 2016
Rental Property Held for Sale (Textual)
Aggregate purchase price for property	$ 2,085,000
Purchaser deposited an additional deposit amount			$ 20,000
Gain on sale of property	$ 831,000		$ 831,753	$ (1,843)
Commercial Real Estate Purchase Contract [Member]
Rental Property Held for Sale (Textual)
Aggregate purchase price for property		$ 2,125,000
Purchaser paid a deposit amount is being held in escrow by a third party		$ 20,000

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 56,200	$ 53,614
Less: accumulated depreciation	(20,432)	(13,402)
Property and equipment, net	35,768	40,212
Vehicle and site trailers [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	38,855	38,855
Office furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 17,345	$ 14,759
Minimum [Member] | Vehicle and site trailers [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of assets	5 Years
Minimum [Member] | Office furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of assets	5 Years
Maximum [Member] | Vehicle and site trailers [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of assets	10 Years
Maximum [Member] | Office furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of assets	7 Years

Property and Equipment (Detai38

Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property and Equipment [Abstract]
Depreciation expense	$ 7,030	$ 6,467

Note Receivable - Related Par39

Note Receivable - Related Party (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Note Receivable - Related Party (Textual)
Note receivable related party interest rate	8.00%
Note receivable amount	$ 182,365	$ 0
Notes payable amount	$ 15,647

Related Party Transactions (Det

Related Party Transactions (Details)	Oct. 01, 2017USD ($)	Jan. 09, 2017USD ($)$ / shares	Aug. 31, 2015USD ($)ft²	Oct. 01, 2014USD ($)	Oct. 26, 2015	Aug. 20, 2014USD ($)$ / shares	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Apr. 20, 2017USD ($)
Related Party Transactions (Textual)
Interest expenses - related parties							$ 129,288	$ 35,000
Rental revenues - related parties							2,033,684	1,614,530
Deferred rent receivable								16,462
Security deposits payable - related parties							71,800	70,000
Accrued interest payable							30,600	0
Principal balance of debentures							2,020,000
Convertible Notes Payable [Member]
Related Party Transactions (Textual)
Maturity date of debt		Jan. 9, 2022
Common stock conversion price per share | $ / shares		$ 5
Debentures accrued interest		6.00%
Bear interest rate		12.00%
Mr. Abrams Debenture [Member]
Related Party Transactions (Textual)
Convertible notes payable		$ 2,000,000
Convertible notes payable exchange cash		2,000,000
Mr. McLaren [Member]
Related Party Transactions (Textual)
Convertible notes payable		20,000
Convertible notes payable exchange cash		$ 20,000
Green Valley lease [Member]
Related Party Transactions (Textual)
Lease expiration date				Sep. 30, 2024
Base monthly rent				$ 7,500
Annual increase rate on lease and rentals				5.00%
Kingman Lease [Member]
Related Party Transactions (Textual)
Lease expiration date				Sep. 30, 2024
Base monthly rent				$ 10,000,000
Annual increase rate on lease and rentals				5.00%
Tempe Lease [Member]
Related Party Transactions (Textual)
Lease expiration date			Jul. 31, 2035
Base monthly rent			$ 13,500
Annual increase rate on lease and rentals			5.00%
Hana Meds Lease [Member]
Related Party Transactions (Textual)
Lease expiration date	Jun. 30, 2022
Base monthly rent	$ 1,800
Chino Valley Lease [Member]
Related Party Transactions (Textual)
Lease expiration date			Jul. 31, 2035
Base monthly rent			$ 30,000
Related Party Lease Agreements [Member]
Related Party Transactions (Textual)
Deferred rent receivable							1,708,734	1,006,171
Security deposits payable - related parties							71,800	70,000
Related Party Lease Agreements [Member] | Tempe Lease [Member]
Related Party Transactions (Textual)
Lease expiration date			Aug. 1, 2023
Increases in rental area square feet | ft²			30,000
Base rent per month			$ 67,460
Related Party Lease Agreements [Member] | Chino Valley Lease [Member]
Related Party Transactions (Textual)
Lease expiration date			Aug. 31, 2024
Increases in rental area square feet | ft²			35,000
Base monthly rent			$ 91,462
Annual increase rate on lease and rentals			8.00%
CFO [Member] | Chief Financial Officer Engagement Letter [Member]
Related Party Transactions (Textual)
Engagement letter description					The Company shall pay a base fee of $6,500 in cash per month and $3,500 per month payable quarterly in advance in common shares of the Company valued at the lower of the share price from the most recent capital raise or 60% of the bid price of the Company's common stock at the last trading day of the previous quarter with a minimum number of common shares issuable per month of 1,250 shares.
Senior Convertible Debenture [Member]
Related Party Transactions (Textual)
Maturity date of debt						Aug. 20, 2017
Common stock conversion price per share | $ / shares						$ 5
Accrued interest payable							0	82,542	$ 500,000
Debentures accrued interest						7.00%
Principal balance of debentures						$ 500,000	$ 0	$ 500,000
Convertible notes payable term						12 months
Senior Convertible Debenture [Member] | Preferred Stock [Member]
Related Party Transactions (Textual)
Ownership percentage						50.00%

Senior Convertible Note Payab41

Senior Convertible Note Payable (Details) - USD ($)	1 Months Ended	12 Months Ended
	Aug. 20, 2014	Dec. 31, 2017	Dec. 31, 2016	Apr. 20, 2017
Senior Convertible Debenture (Textual)
Convertible note payable		$ 2,020,000
Accrued interest payable		30,600	0
Senior Convertible Debenture [Member]
Senior Convertible Debenture (Textual)
Convertible note payable	$ 500,000	0	500,000
Percentage of debenture interest	7.00%
Convertible notes payable term	12 months
Unpaid interest maturity date	Aug. 20, 2017
Common stock conversion price per share	$ 5
Accrued interest payable		0	82,542	$ 500,000
Interest expense related to this convertible note		$ 10,692	$ 34,992

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)	1 Months Ended	12 Months Ended
	Aug. 20, 2017	Dec. 31, 2017	Dec. 31, 2016
Stockholders' Equity [Abstract]
Number of Options, Outstanding, Beginning balance		1,250,000	1,550,000
Number of Options Outstanding, Granted	40,000	40,000
Number of Options Outstanding, Forfeited	(40,000)		(300,000)
Number of Options, Outstanding, Ending balance		1,290,000	1,250,000
Number of Options, Exercisable		1,115,000
Weighted Average Exercise Price, Beginning balance		$ 1	$ 1
Weighted Average Exercise Price, Granted		0.74
Weighted Average Exercise Price, Forfeited			1
Weighted Average Exercise Price, Ending balance		0.99	$ 1
Weighted Average Exercise Price, Exercisable		$ 0.99
Weighted Average Remaining Contractual Term (Years), Outstanding, Beginning balance		8 years 8 months 5 days	7 years 11 months 12 days
Weighted Average Remaining Contractual Term (Years), Outstanding, Ending balance		7 years 8 months 26 days	8 years 8 months 5 days
Weighted Average Remaining Contractual Term (Years), Exercisable		7 years 8 months 26 days
Aggregate Intrinsic Value, Beginning balance		$ 1,412,000
Aggregate Intrinsic Value, Ending balance		126,500	$ 1,412,000
Aggregate Intrinsic Value, Exercisable		$ 110,750

Stockholders' Equity (Details T

Stockholders' Equity (Details Textual) - USD ($)	Nov. 01, 2017	Oct. 18, 2017	Oct. 01, 2017	Aug. 31, 2017	Jul. 01, 2017	Apr. 01, 2017	Jan. 09, 2017	Sep. 01, 2016	Aug. 09, 2016	Jul. 15, 2016	Feb. 01, 2016	Jan. 08, 2016	May 06, 2015	Dec. 13, 2013	Oct. 31, 2017	Aug. 20, 2017	Aug. 18, 2017	Jul. 18, 2017	Apr. 30, 2017	Jan. 31, 2017	Aug. 23, 2016	Jun. 27, 2016	Mar. 31, 2016	Jan. 27, 2016	Dec. 30, 2015	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Jul. 31, 2017	Apr. 20, 2017	Dec. 31, 2016	Dec. 31, 2015
Stockholders' Equity (Textual)
Preferred stock, shares authorized																											5,000,000	5,000,000
Preferred stock, par value																											$ 0.001	$ 0.001
Common stock issued for services, fair value	$ 7,700
Common stock issued for services, shares																					10,000			10,000
Issued shares of restricted common stock fair value																					$ 15,000
Shares per price	$ 0.77																				$ 1.50
Number of options outstanding, granted																40,000											40,000
Convertible note payable - related party																												$ 500,000		$ 500,000
Aggregate intrinsic value
Accrued expenses																												$ 65,625
Number of options outstanding																											1,290,000	1,250,000			1,250,000	1,550,000
Number of stock options, cancelled																40,000												300,000
Capitalized costs as part of construction in process	$ 7,700																				$ 15,000
Remaining shares valued using the quoted share price, shares	10,000																				10,000
Stock-based compensation																											$ 223,375	$ 249,125
Description on services agreement																											Pursuant to the agreement, the Company shall issue 10,000 shares of common stock immediately and 20,000 shares of common stock at the completion of the engagement.
Common Stock [Member]
Stockholders' Equity (Textual)
Stock-based compensation															$ 17,500				$ 17,500	$ 17,500								66,138
Architectural and Design Services Company [Member]
Stockholders' Equity (Textual)
Common stock issued for services, shares											30,000
Issued shares of restricted common stock fair value											$ 45,000
Shares per price											$ 4.50
Shares issued in connection with a settlement agreement											10,000
Capitalized costs as part of construction in process											$ 45,000
One Year Consulting Agreement [Member]
Stockholders' Equity (Textual)
Common stock issued for services, fair value																											$ 13,312,000
Issued shares of restricted common stock			3,750		3,750	3,750		3,750															7,500
Issued shares of restricted common stock fair value			$ 3,338		$ 4,275	$ 5,625		$ 1.40															$ 40,050				3,750,000
Shares per price			$ 0.89		$ 1.14	$ 1.50																	$ 5.34
Connection with this consulting agreement, description								1) cash of $5,000 per month and 2) 3,750 common shares per quarter to be issued at the beginning of each quarter.
Consulting fees			$ 3,338		$ 4,275	$ 5,625
Stock-based consulting fees																							$ 40,050				$ 5,375,000	$ 7,937
2016 Plan [Member]
Stockholders' Equity (Textual)
Common stock issued for services, fair value																$ 28,574
Number of options outstanding, granted																40,000
Expected dividend yield																0.00%
Expected volatility rate																148.40%
Risk-free interest rate																2.19%
Estimated period																10 years
Exercise price																$ 0.74
Number of stock options, cancelled																40,000
Issued shares of common stock, shares									10,000,000
Terms of plan									The 2016 Plan was approved by shareholders on November 21, 2016. The 2016 Plan's purpose is to encourage ownership in the Company by employees, officers, directors and consultants whose long-term service the Company considers essential to its continued progress and, thereby, encourage recipients to act in the stockholders' interest and share in the Company's success. The 2016 Plan authorizes the grant of awards in the form of options intended to qualify as incentive stock options under Section 422 of the Internal Revenue Code, options that do not qualify (non-statutory stock options) and grants of restricted shares of common stock. Restricted shares granted pursuant to the 2016 Plan are amortized to expense over the three-year vesting period. Options vest and expire over a period not to exceed seven years.
Future issuance shares																											9,960,000
Stock option awards																											40,000
2014 Plan [Member]
Stockholders' Equity (Textual)
Number of options outstanding																											1,250,000	1,250,000
Terms of plan																											The Company also continues to maintain its 2014 Equity Compensation Plan (the "2014 Plan"), pursuant to which 1,250,000 previously awarded stock options are outstanding. The 2014 Plan has been superseded by the 2016 Plan. Accordingly, no additional shares subject to the existing 2014 Plan will be issued and the 1,250,000 shares issuable upon exercise of stock options will be issued pursuant to the 2014 Plan, if exercised.
Common stock issued for settlement [Member]
Stockholders' Equity (Textual)
Common stock issued for services, shares										50,000																		37,500
Sale of stock, description										(a) 12,500 shares were issued within three days from execution of this settlement agreement, (b) 12,500 were issued on September 30, 2016, (c) 12,500 shares were issued on December 30, 2016, and (d) 12,500 shares shall be issued on March 31, 2017.
Connection with this consulting agreement, description										On the measurement date of July 15, 2016, the Company valued the 50,000 shares issuable using the quoted share price of $1.75 per common share and recorded settlement expense and an accrued expense of $87,500.
Shares issued in connection with a settlement agreement																										12,500
Accrued expenses																										$ 21,875
Settlement and Mutual Release with Brannigan [Member]
Stockholders' Equity (Textual)
Common stock issued for services, fair value																		$ 10,500
Common stock issued for services, shares																		15,000
Shares per price																		$ 0.70
Reimbursement legal fees																		$ 10,000
Settlement expense																													$ 20,500
Minimum [Member] | One Year Consulting Agreement [Member]
Stockholders' Equity (Textual)
Shares per price																											$ 1.40
Maximum [Member] | One Year Consulting Agreement [Member]
Stockholders' Equity (Textual)
Shares per price																											$ 2.15
Stock options granted pursuant to consulting and employment agreements [Member]
Stockholders' Equity (Textual)
Sale of stock, description																											The options vested as to 50,000 of such shares on August 1, 2015, and 50,000 options were to vest on May 1, 2016 and for each year thereafter through May 1, 2020, and expire five years from the date of grant or earlier due to employment termination. In January 2016, the employee resigned and the employment agreement was terminated.
Number of options outstanding, granted													1,000,000												250,000		1,290,000
Expected dividend yield																									0.00%
Expected volatility rate																									120.00%
Risk-free interest rate																									2.31%
Fair value of options																									$ 237,150
Estimated period																									10 years
Stock-based consulting expense (income)																											$ (28,567)	$ 555,433
Exercise price													$ 1												$ 1		$ 1
Options vested description																									The option vests as to (i) 25,000 of such shares on December 30, 2015, and (ii) as to 25,000 of such shares on December 30, 2016 and each year thereafter through December 30, 2026.
Number of vested shares												62,944															1,115,000
Aggregate intrinsic value																											$ 126,500
Unvested stock-based compensation expense																											$ 102,972
Number of vested stock options expired												250,000
Stock options granted pursuant to consulting and employment agreements [Member] | Minimum [Member]
Stockholders' Equity (Textual)
Expected volatility rate																											104.60%
Risk-free interest rate																											1.60%
Estimated period																											8 years 1 month 6 days
Stock options granted pursuant to consulting and employment agreements [Member] | Maximum [Member]
Stockholders' Equity (Textual)
Expected volatility rate																											164.60%
Risk-free interest rate																											2.45%
Estimated period																											8 years 4 months 6 days
CFO [Member]
Stockholders' Equity (Textual)
Common stock issued for services, fair value		$ 16,037				$ 17,500																						$ 17,500
Common stock issued for services, shares		20,046				11,667																						26,968
Issued shares of restricted common stock fair value		$ 0.80																										$ 66,139
Shares per price						$ 1.50																						$ 2.13
CFO [Member] | Minimum [Member]
Stockholders' Equity (Textual)
Shares per price																												1.45
CFO [Member] | Maximum [Member]
Stockholders' Equity (Textual)
Shares per price																												$ 5.34
Board of Directors [Member]
Stockholders' Equity (Textual)
Preferred stock, shares authorized														5,000,000
Preferred stock, par value														$ 0.001
Preferred stock, voting rights description														The holders of the preferred stock are entitled to fifty (50) votes for each share held.
Preferred stock outstanding transactions description														At least 51% of the total number of shares of Preferred Stock outstanding
Common stock issued for services, fair value						$ 15,000	$ 127,050										$ 14,800
Common stock issued for services, shares						10,000	55,000										20,000					30,000
Issued shares of restricted common stock fair value																						$ 135,000
Shares per price						$ 1.50	$ 2.31							$ 1			$ 0.74					$ 4.50
Stock-based compensation expense				$ 14,800		$ 15,000	$ 127,050															$ 135,000
Number of options outstanding, granted																40,000
Number of stock options, cancelled																40,000
Chief executive officer [Member] | Stock options granted pursuant to consulting and employment agreements [Member]
Stockholders' Equity (Textual)
Stock-based compensation expense																											$ 43,373	$ 67,089
Consultant [Member]
Stockholders' Equity (Textual)
Common stock issued for services, fair value						$ 2,250
Common stock issued for services, shares						1,500
Shares per price						$ 1.50
Stock-based consulting expense (income)						$ 2,250

Mortgage Payable (Details)

Mortgage Payable (Details) - USD ($)	Mar. 07, 2014	Dec. 31, 2017	Dec. 31, 2016
Mortgage Payable (Textual)
Mortgage payable acquire face amount	$ 2,100,000
Interest expense related to this mortgage amount		$ 32,291	$ 157,500
Mortgage payable interest rate	7.50%
Mortgage on real estate, Final maturity date	Mar. 7, 2019

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Taxes [Abstract]
Income tax expense (benefit) at U.S. statutory rate of 34%	$ 468,487	$ (170,536)
Income tax benefit - state	89,564	(32,602)
Non-deductible expenses	51,316	226,629
Effect of change in effective rate	87,587
Change in valuation allowance	(696,953)	(23,491)
Income Tax Expense (Benefit)

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Deferred Tax Asset:
Net operating loss carryforward	$ 655,183	$ 1,296,400
Total deferred tax asset	655,183	1,296,400
Less: deferred tax liability: deferred rent receivable	(469,902)	(414,166)
Net deferred tax assets before valuation allowance	185,281	882,234
Valuation allowance	(185,281)	(882,234)
Net deferred tax asset

Income Taxes (Details Textual)

Income Taxes (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Dec. 22, 2017	Dec. 31, 2017	Dec. 31, 2016
Income Taxes (Textual)
U.S. statutory rate		34.00%
Net operating loss carryforward		$ 2,382,000
Decrease in valuation allowance		$ 696,953
Operating loss carryforwards expiration date, Description		The potential tax benefit arising from the loss carryforward will expire in 2037.
Net deferred tax asset
Current federal income tax	21.00%
Effect of change in effective rate		$ 87,587

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	Nov. 01, 2017	Mar. 09, 2017	Apr. 22, 2016	Oct. 31, 2017	Jul. 18, 2017	Aug. 23, 2016	Jan. 27, 2016	Dec. 31, 2017	Dec. 31, 2016	Jul. 31, 2017	Apr. 30, 2016
Commitments and Contingencies (Textual)
Purchase price of property								$ 2,586	$ 2,534
Refundable deposit into escrow									39,487
Operating leases term		1 year
Common stock issued for services, shares						10,000	10,000
Annual rent		$ 7,200						13,783	32,260
Common stock issued for services, fair value	$ 7,700
Shares per price	$ 0.77					$ 1.50
Net of sublease income								$ 0	$ 28,965
Non-refundable payment				$ 25,000
Parachute development rights				$ 250,000
Settlement and Mutual Release with Brannigan [Member]
Commitments and Contingencies (Textual)
Common stock issued for services, shares					15,000
Common stock issued for services, fair value					$ 10,500
Shares per price					$ 0.70
Reimbursement legal fees					$ 10,000
Settlement expense										$ 20,500
Zoned Colorado Properties, LLC [Member]
Commitments and Contingencies (Textual)
Payment terms of purchase agreement			Of the total purchase price, $274,857, or 55%, will be paid in cash at closing and $225,000, or 45%, will be financed by Seller at an interest rate of 6.5%, amortized over a five-year period, with a balloon payment at the end of the fifth year.
Purchase price of property			$ 499,857
Refundable deposit into escrow											$ 45,000

Concentrations (Details)

Concentrations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Concentrations (Textual)
Rental revenue	$ 2,033,684	$ 1,614,530
Deferred rent receivable - related parties	$ 1,708,734	$ 1,006,171
Percentage of rental revenue	96.20%	87.10%
Note receivable interest rate	8.00%
Note receivable	$ 182,365
Tenants [Member]
Concentrations (Textual)
Percentage of rental revenue	90.00%	82.00%

Leases (Details)

Leases (Details)	Dec. 31, 2017USD ($)
Leases [Abstract]
2,018	$ 1,596,251
2,019	1,771,183
2,020	1,912,738
2,021	2,007,291
2,022	2,095,773
Thereafter	24,549,098
Total	$ 33,932,334

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Events [Member] - USD ($)	Jan. 12, 2018	Jan. 30, 2018	Mar. 01, 2018
CFO [Member]
Subsequent Events (Textual)
Common stock price per share	$ 1.05	$ 0.94
Common stock issued for services, shares	16,055	55,000
Common stock issued for services, fair value	$ 16,858	$ 51,700
Stock-based compensation expense	$ 16,858	$ 51,700
Alan Abrams [Member]
Subsequent Events (Textual)
Principal amount of convertible debt			$ 2,000,000