Zoned Properties (ZDPY) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2024	Nov. 13, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Amendment Flag	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Entity Information [Line Items]
Entity Registrant Name	ZONED PROPERTIES, INC.
Entity Central Index Key	0001279620
Entity File Number	000-51640
Entity Tax Identification Number	46-5198242
Entity Incorporation, State or Country Code	NV
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Shell Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Incorporation, Date of Incorporation	Aug. 25, 2003
Entity Contact Personnel [Line Items]
Entity Address, Address Line One	8360 E. Raintree Drive
Entity Address, Address Line Two	#230
Entity Address, City or Town	Scottsdale
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85260
Entity Phone Fax Numbers [Line Items]
City Area Code	(877)
Local Phone Number	360-8839
Entity Listings [Line Items]
Title of 12(b) Security	N/A
No Trading Symbol Flag	true
Entity Common Stock, Shares Outstanding		12,087,829

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Cash	$ 1,152,090	$ 3,099,795
Accounts receivable	105,264	136,572
Deferred rent	624,356	371,472
Lease incentive receivable	428,899	449,541
Rental properties, net	13,067,160	10,040,524
Prepaid expenses and other assets	34,529	27,476
Escrow deposits	157,169	177,048
Capitalized permit costs	56,500	38,016
Property and equipment, net	9,282	7,699
Operating lease right of use asset, net	5,992	32,213
Investment in unconsolidated joint ventures	4,923	4,923
Investment in equity securities	50,000	50,000
Security deposits	2,272	2,272
Total Assets	15,698,436	14,437,551
LIABILITIES:
Convertible note payable	2,000,000	2,000,000
Notes payable, net	7,045,183	6,111,702
Accounts payable	43,850	116,947
Accrued expenses	351,655	176,837
Lease liability	6,111	32,867
Contract liabilities	323,257	346,176
Derivative liability - interest rate swap, at fair value	175,382	122,879
Security deposits payable	353,105	290,460
Total Liabilities	10,298,543	9,197,868
Commitments and Contingencies
STOCKHOLDERS’ EQUITY:
Preferred stock, $0.001 par value, 5,000,000 shares authorized; 2,000,000 shares issued and outstanding on September 30, 2024 and December 31, 2023 ($1.00 per share liquidation preference or $2,000,000)	2,000	2,000
Common stock: $0.001 par value, 100,000,000 shares authorized; 12,201,516 shares issued on September 30, 2024 and December 31, 2023, and 12,098,420 and 12,101,548 shares outstanding on September 30, 2024 and December 31, 2023, respectively	12,202	12,202
Additional paid-in capital	21,493,094	21,453,961
Treasury stock, at cost (103,096 and 100,000 shares on September 30, 2024 and December 31, 2023, respectively)	(16,985)	(15,000)
Accumulated deficit	(16,090,418)	(16,213,480)
Total Stockholders’ Equity	5,399,893	5,239,683
Total Liabilities and Stockholders’ Equity	$ 15,698,436	$ 14,437,551

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 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 per share (in Dollars per share)	$ 1	$ 1
Preferred stock, liquidation preference value (in Dollars)	$ 2,000,000	$ 2,000,000
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	12,201,516	12,201,516
Common stock, shares outstanding	12,098,420	12,101,548
Treasury stock, at cost	103,096	100,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
REVENUES:
Total revenues	$ 1,029,630	$ 720,450	$ 2,559,008	$ 2,181,091
OPERATING EXPENSES:
Compensation and benefits	259,268	345,907	798,447	1,055,284
Professional fees	65,291	86,152	276,426	288,735
Brokerage fees	19,033		122,363	50,571
General and administrative expenses	84,613	95,716	262,977	274,283
Depreciation and amortization	89,701	91,224	269,218	290,854
Real estate taxes	49,536	52,339	112,467	115,833
Property portfolio business development costs	17,000		39,875	15,000
Total operating expenses, net	584,442	671,338	1,881,773	2,090,560
INCOME FROM OPERATIONS	445,188	49,112	677,235	90,531
OTHER INCOME (EXPENSES):
Interest expenses	(187,167)	(155,376)	(501,670)	(466,866)
Income (loss) from derivative - interest rate swap	(199,149)	220,787	(52,503)	230,479
Total other income (expenses), net	(386,316)	65,411	(554,173)	(236,387)
INCOME (LOSS) BEFORE EQUITY METHOD LOSSES	58,872	114,523	123,062	(145,856)
EQUITY METHOD LOSS:
Equity method loss from unconsolidated joint ventures				(7,110)
Total equity method loss				(7,110)
Net income (loss)	$ 58,872	$ 114,523	$ 123,062	$ (152,966)
NET INCOME (LOSS) PER COMMON SHARE:
Basic (in Dollars per share)	$ 0	$ 0.01	$ 0.01	$ (0.01)
Diluted (in Dollars per share)	$ 0	$ 0.01	$ 0.01	$ (0.01)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic (in Shares)	12,101,062	12,201,548	12,101,385	12,201,548
Diluted (in Shares)	12,501,062	12,601,548	12,501,385	12,201,548
Property investment portfolio revenues
REVENUES:
Total revenues	$ 750,926	$ 637,143	$ 2,121,544	$ 1,857,208
Real estate services revenues
REVENUES:
Total revenues	$ 278,704	$ 83,307	$ 437,464	$ 323,883

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Treasury Stock	Accumulated Deficit	Total
Balance at Dec. 31, 2022	$ 2,000	$ 12,202	$ 21,337,318		$ (15,673,222)	$ 5,678,298
Balance (in Shares) at Dec. 31, 2022	2,000,000	12,201,548
Accretion of stock based compensation related to stock options issued			43,262			43,262
Net income (loss)					(309,648)	(309,648)
Balance at Mar. 31, 2023	$ 2,000	$ 12,202	21,380,580		(15,982,870)	5,411,912
Balance (in Shares) at Mar. 31, 2023	2,000,000	12,201,548
Balance at Dec. 31, 2022	$ 2,000	$ 12,202	21,337,318		(15,673,222)	5,678,298
Balance (in Shares) at Dec. 31, 2022	2,000,000	12,201,548
Net income (loss)						(152,966)
Balance at Sep. 30, 2023	$ 2,000	$ 12,202	21,447,855		(15,826,188)	5,635,869
Balance (in Shares) at Sep. 30, 2023	2,000,000	12,201,548
Balance at Mar. 31, 2023	$ 2,000	$ 12,202	21,380,580		(15,982,870)	5,411,912
Balance (in Shares) at Mar. 31, 2023	2,000,000	12,201,548
Accretion of stock based compensation related to stock options issued			37,185			37,185
Net income (loss)					42,159	42,159
Balance at Jun. 30, 2023	$ 2,000	$ 12,202	21,417,765		(15,940,711)	5,491,256
Balance (in Shares) at Jun. 30, 2023	2,000,000	12,201,548
Accretion of stock based compensation related to stock options issued			30,090			30,090
Net income (loss)					114,523	114,523
Balance at Sep. 30, 2023	$ 2,000	$ 12,202	21,447,855		(15,826,188)	5,635,869
Balance (in Shares) at Sep. 30, 2023	2,000,000	12,201,548
Balance at Dec. 31, 2023	$ 2,000	$ 12,202	21,453,961	$ (15,000)	(16,213,480)	5,239,683
Balance (in Shares) at Dec. 31, 2023	2,000,000	12,201,548		100,000
Accretion of stock based compensation related to stock options issued			16,494			16,494
Net income (loss)					96,473	96,473
Balance at Mar. 31, 2024	$ 2,000	$ 12,202	21,470,455	$ (15,000)	(16,117,007)	5,352,650
Balance (in Shares) at Mar. 31, 2024	2,000,000	12,201,548		100,000
Balance at Dec. 31, 2023	$ 2,000	$ 12,202	21,453,961	$ (15,000)	(16,213,480)	5,239,683
Balance (in Shares) at Dec. 31, 2023	2,000,000	12,201,548		100,000
Net income (loss)						123,062
Balance at Sep. 30, 2024	$ 2,000	$ 12,202	21,493,094	$ (16,985)	(16,090,418)	5,399,893
Balance (in Shares) at Sep. 30, 2024	2,000,000	12,201,516		103,096
Balance at Mar. 31, 2024	$ 2,000	$ 12,202	21,470,455	$ (15,000)	(16,117,007)	5,352,650
Balance (in Shares) at Mar. 31, 2024	2,000,000	12,201,548		100,000
Accretion of stock based compensation related to stock options issued			13,017			13,017
Net income (loss)					(32,283)	(32,283)
Balance at Jun. 30, 2024	$ 2,000	$ 12,202	21,483,472	$ (15,000)	(16,149,290)	5,333,384
Balance (in Shares) at Jun. 30, 2024	2,000,000	12,201,548		100,000
Accretion of stock based compensation related to stock options issued			9,622			9,622
Purchase of treasury stock				$ (1,985)		(1,985)
Purchase of treasury stock (in Shares)				3,096
Rounding
Rounding (in Shares)		(32)
Net income (loss)					58,872	58,872
Balance at Sep. 30, 2024	$ 2,000	$ 12,202	$ 21,493,094	$ (16,985)	$ (16,090,418)	$ 5,399,893
Balance (in Shares) at Sep. 30, 2024	2,000,000	12,201,516		103,096

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 123,062	$ (152,966)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization expense	269,218	290,854
Amortization of debt discount	15,648	13,845
Stock option expense	39,133	110,537
Loss on forfeited escrow deposit	22,875	15,000
Bad debt expense	10,000
Lease costs	(535)	125
Loss from unconsolidated joint ventures		8,370
Loss (income) from interest rate swap	52,503	(230,479)
Change in operating assets and liabilities:
Accounts receivable	21,308	(28,611)
Deferred rent receivable	(252,884)	(145,704)
Lease incentive receivable	20,642	20,642
Prepaid expenses and other assets	(7,053)	23,790
Accounts payable	(73,098)	(11,121)
Accrued expenses	174,818	4,112
Contract liabilities	(22,919)	38,871
Security deposits payable	62,645	71,060
NET CASH PROVIDED BY OPERATING ACTIVITIES	455,363	28,325
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of rental properties and improvements	(3,290,956)	(1,011,340)
Purchases of property and equipment	(6,480)
Increase in capitalized permit costs	(18,484)	(25,418)
Increase in escrow deposits	(2,996)	(260,548)
NET CASH USED IN INVESTING ACTIVITIES	(3,318,916)	(1,297,306)
CASH FLOWS FROM FINANCING ACTIVITIES:
Purchase of treasury stock	(1,985)
Net proceeds from note payable	983,940
Repayment of notes payable	(66,107)	(59,803)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	915,848	(59,803)
NET DECREASE IN CASH	(1,947,705)	(1,328,784)
CASH, beginning of period	3,099,795	4,335,840
CASH, end of period	1,152,090	3,007,056
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest paid	511,775	481,219
NON-CASH INVESTING AND FINANCING ACTIVITIES
Acquisition of rental properties financed through note payable		430,000
Reclassification of escrow deposits for acquisition of rental properties		$ 590,000

Organization and Nature of Oper

Organization and Nature of Operations	9 Months Ended
	Sep. 30, 2024
Organization and Nature of Operations [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS Zoned Properties, Inc. (“Zoned Properties” or the “Company”) was incorporated in the State of Nevada on August 25, 2003. In October 2013, the Company changed its name to Zoned Properties, Inc. and in April 2014, the Company shifted its business model to address commercial real estate in the regulated cannabis industry. Zoned Properties is a technology-driven property investment company focused on acquiring value-add real estate within the regulated cannabis industry in the United States. The Company aspires to innovate within the real estate development sector, focusing on direct-to-consumer real estate that is leased to the best-in-class cannabis retailers. Headquartered in Scottsdale, Arizona, Zoned Properties is redefining the approach to commercial real estate investment through its standardized investment model backed by its proprietary property technology. Zoned Properties has developed a national ecosystem of real estate services to support its real estate development model, including a commercial real estate brokerage and a real estate advisory practice. The Company operates in two organized segments; (1) the operations, leasing and management of its commercial properties, herein known as the “Property Investment Portfolio” segment, and (2) the advisory, brokerage and technology services related to commercial properties, herein known as the “Real Estate Services” segment. The Company targets commercial properties that face unique zoning or development challenges, identifies solutions that can potentially have a major impact on their commercial value, and then works to acquire the properties while securing long-term, absolute-net leases. The Company does not grow, harvest, sell or distribute cannabis or any substances regulated under United States law such as the Controlled Substance Act of 1970, as amended (the “CSA”). The Company has the following wholly owned subsidiaries: ● Chino Valley Properties, LLC (“Chino Valley”) was organized in the State of Arizona on April 15, 2014. ● Kingman Property Group, LLC (“Kingman”) 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 Arizona Properties, LLC (“Zoned Arizona”) was organized in the State of Arizona on June 2, 2017. ● Zoned Advisory Services, LLC (“Zoned Advisory”) was organized in the State of Arizona on July 27, 2018. ● Zoned Properties Brokerage, LLC (“Arizona Brokerage”) was organized in the State of Arizona on March 17, 2021. ● ZP Data Platform 1, LLC (“ZP Data 1”) was organized in the State of Arizona on April 14, 2021 (inactive). ● ZP Data Platform 2, LLC (“ZP Data 2”) was organized in the State of Arizona on June 21, 2022. ● ZP RE Holdings, LLC (“ZPRE Holdings”) was organized in the State of Arizona on September 20, 2022. ● ZP Brokerage MS, LLC (“Mississippi Brokerage”) was organized in the State of Mississippi on October 4, 2022 (inactive). ● ZP Brokerage FL, LLC (“Florida Brokerage”) was organized in the State of Florida on October 20, 2022. ● ZP Brokerage AL, LLC (“Alabama Brokerage”) was organized in the State of Alabama on October 20, 2022 (inactive). ● ZP RE MI Woodward, LLC (“ZP Woodward”) was organized in the State of Michigan on November 22, 2022 ● ZP Brokerage MO, LLC (“Missouri Brokerage”) was organized in the State of Missouri on November 30, 2022 (inactive). ● ZP RE IL Ashland, LLC (“ZP Ashland”) was organized in the State of Illinois on February 14, 2024. ● ZP RE AZ DYSART. LLC (“ZP Dysart”) was organized in the State of Arizona on May 24, 2024. The Company also maintains a 50% equity interest in two joint ventures (see Note 5).

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation and principles of consolidation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated upon consolidation. The unaudited consolidated financial statements for the three and nine months ended September 30, 2024 and 2023 have been prepared by the Company without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). In the opinion of management, all adjustments necessary to present fairly our consolidated financial position, results of operations, and cash flows as of September 30, 2024 and 2023, and for the periods then ended, have been made. Those adjustments consist of normal and recurring adjustments. Operating results for interim periods are not necessarily indicative of results that may be expected for the fiscal year as a whole. Accordingly, the unaudited consolidated financial statements do not include all the information and notes necessary for a comprehensive presentation of our financial position and results of operations and should be read in conjunction with the audited financial statements of the Company for the year ended December 31, 2023 included in our Annual Report on Form 10-K filed with the SEC on March 26, 2024. Liquidity As reflected in the accompanying unaudited consolidated financial statements, the Company generated net income of $123,062 and cash provided by operations of $455,363 during the nine months ended September 30, 2024. Additionally, as of September 30, 2024, the Company had cash of $1,152,090 and stockholders’ equity of $5,399,893. The cash balance and positive net cash provided by operating activities serves to mitigate the conditions that historically raised substantial doubt about the Company’s ability to continue as a going concern. The Company believes that the Company has sufficient cash and positive cash flows to meet its obligations for a minimum of twelve months from the date of this filing. Use of estimates The preparation of the consolidated financial statements in conformity with GAAP 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 unaudited 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 nine months ended September 30, 2024 and 2023 include the collectability of accounts receivable, valuation of investment in equity securities, the useful life of rental properties and property and equipment, assumptions used in assessing impairment of long-term assets including rental property and investment in unconsolidated joint ventures, valuation allowances for deferred tax assets, the fair value of derivative asset or liability related to interest rate swap, 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 states that have legalized and regulated cannabis. Additionally, the Company’s tenants operate in the state-legalized and state-regulated cannabis industry. Consequently, any significant economic downturn in the state markets in which the Company operates 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. Additionally, substantially all of the Company’s real estate properties are leased under triple-net or absolute-net leases to tenants (each, a “Significant Tenant” and collectively, the “Significant Tenants”). For the nine months ended September 30, 2024 and 2023, revenues associated with Significant Tenants amounted to $1,779,227 and $1,842,381, respectively, which represents 69.5% and 84.5% of the Company’s total revenues, respectively (see Note 3). Fair value of financial instruments The carrying amounts reported in the unaudited consolidated balance sheets for cash, accounts receivable, prepaid expenses and other assets, capitalized permit costs, escrow deposits, accounts payable, accrued expenses, and other payables approximate their fair market value based on the short-term maturity of these instruments. The Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurement The guidance requires that assets and liabilities carried at fair value be classified and disclosed in one of the following categories: ● Level 1: Quoted market prices in active markets for identical assets or liabilities. ● Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. ● Level 3: Unobservable inputs that are not corroborated by market data. Other than the interest rate swap, the Company did not identify any other assets or liabilities that are required to be presented on the balance sheets at fair value, on a recurring basis, in accordance with ASC Topic 820. The following table represents the Company’s fair value hierarchy of its financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023. September 30, 2024 December 31, 2023 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Interest rate swap liability $ — $ 175,382 $ — $ — $ 122,879 $ — Interest rate swap In connection with a bank loan executed in 2022, the Company entered into an interest rate swap agreement to manage interest rate risk related to debt that accrues interest at variable rates. The Company accounts for its interest rate swap agreement in accordance with the guidance related to derivatives and hedging activities. The Company is exposed to market risk from changes in interest rates. The Company agrees to exchange, at specified intervals, the difference between fixed and variable interest amounts calculated by reference to an agreed upon notional principal amount. Interest payments receivable and payable under the terms of the interest rate swap agreement are accrued over the period to which the payment relates and the net difference is treated as an adjustment of interest expense related to the underlying liability. Because the variable interest rates used to calculate payments under the terms of the swap agreement are calculated using different benchmarks than those included in the Company’s variable rate debt agreement, the swap agreement is not considered an effective cash flow hedge. Accordingly, changes in the underlying market value of the remaining swap payments are recognized into income as an increase or decrease to other income (expense) each reporting period. In accordance with ASC 820, Fair Value Measurements and Disclosures The estimated fair value of the interest rate swap agreement is determined by the Counterparty based on market data used by Counterparty and is reflected as a derivative asset or liability on the accompanying unaudited consolidated balance sheet with changes in the fair value reflected in change in fair value of interest rate swap on the accompanying unaudited consolidated statements of operations. The Company uses derivative financial instruments only to manage interest rate risks and not as investment vehicles. Information regarding the interest rate swap is as follows: Description Notional Interest Maturity Fair Value of Fair Value of December 10, 2022 interest rate swap $ 4,429,704 7.65 % December 10, 2032 $ 175,382 $ 122,879 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. The Company had no cash equivalents on September 30, 2024 and December 31, 2023. The Company’s cash is 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. On September 30, 2024 and December 31, 2023, the Company had approximately $631,000 and $2,555,000, respectively, of cash in excess of FDIC limits of $250,000. Any loss incurred or a lack of access to such funds above the FDIC limit could have a significant adverse impact on the Company’s financial condition, results of operations and cash flows. Accounts receivable The Company recognizes an allowance for losses on accounts receivable in an amount equal to the estimated probable losses net of recoveries under the current expected credit loss method. 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. On January 1, 2023, the Company adopted ASC 326, “Financial Instruments - Credit Losses”. In accordance with ASC 326, an allowance is maintained for estimated forward-looking losses resulting from the possible inability of customers to make required payments (current expected losses). The amount of the allowance is determined principally on the basis of past collection experience and known financial factors regarding specific customers. The expense associated with the allowance for doubtful accounts on accounts receivable is recognized in general and administrative expenses. Investment in unconsolidated joint ventures The Company has equity investments in various privately held entities. The Company accounts for these investments either under the equity method or cost method of accounting depending on the Company’s ownership interest and level of influence. Investments accounted for under the equity method are recorded based upon the amount of the Company’s investment and adjusted each period for its share of the investee’s income or loss. Investments are reviewed for changes in circumstance or the occurrence of events that suggest an other than temporary event where our investment may not be recoverable. The Company evaluates its investments in these entities for consolidation. It considers its percentage interest in the joint venture, evaluation of control and whether a variable interest entity exists when determining whether or not the investment qualifies for consolidation or if it should be accounted for as an unconsolidated investment under the equity method of accounting. If an investment qualifies for the equity method of accounting, the Company’s investment is recorded initially at cost, and subsequently adjusted for equity in net income (loss) and cash contributions and distributions. The net income or loss of an unconsolidated investment is allocated to its investors in accordance with the provisions of the operating agreement of the entity. The allocation provisions in these agreements may differ from the ownership interest held by each investor. Differences, if any, between the carrying amount of our investment in the respective joint venture and the Company’s share of the underlying equity of such unconsolidated entity are amortized over the respective lives of the underlying assets as applicable. These items are reported as a single line item in the statements of operations as income or loss from investments in unconsolidated affiliated entities. Long-term investments Long-term investments include investments in equity securities of entities over which the Company does not have a controlling financial interest or significant influence and are accounted for at fair value. Equity investments without readily determinable fair values are measured at cost with adjustments for observable changes in price or impairments (referred to as the “measurement alternative”). In applying the measurement alternative, the Company performs a qualitative assessment on a quarterly basis and recognizes an impairment if there are sufficient indicators that the fair value of the equity investments is less than carrying values. Changes in value are recorded in non-operating income (loss). On September 30, 2024 and December 31, 2023, long-term investments consisted of an investment in convertible preferred stock that does not have a readily determinable fair value (see Note 5). 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 paid for by the Company 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 allocates 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 nine months ended September 30, 2024 and 2023, the Company did not record any impairment losses. The Company has land which is not subject to depreciation. Escrow deposits The Company is in the business of pursuing real estate acquisitions and investments that may include various contractual instruments to secure a property, such as an Option Agreement or a Purchase and Sale Agreement. These agreements often include the requirement to make escrow deposits. Escrow deposits include cash deposits made by the Company for the future acquisition of properties or for the option to acquire a property. In most cases, upon closing of the acquisition of a property, the escrow deposit will be applied to the purchase price. In some cases, the Company may discontinue pursuit of an acquisition of a property and therefore terminate an existing agreement, which can cause forfeiture of escrow deposits if those deposits are non-refundable. During the nine months ended September 30, 2024 and 2023, the Company forfeited escrow deposits of $39,875 and $15,000, respectively, which is reflected in operating expenses as part of property portfolio business development costs on the accompanying unaudited consolidated statements of operations. On September 30, 2024 and December 31, 2023, escrow deposits amounted to $157,169 and $177,048, respectively. 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 Property Investment Portfolio Revenues Rental income is accounted for pursuant to ASC Topic 842 “Leases” and 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 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. If the lease provides for tenant improvements, the Company determines whether the tenant improvements, for accounting purposes, are owned by the tenant or the Company. When the Company is the owner of the tenant improvements, the tenant is not considered to have taken physical possession or have control of the physical use of the leased asset until the tenant improvements are substantially completed. When the tenant is the owner of the tenant improvements, any tenant improvement allowance (including amounts that can be taken in the form of cash or a credit against the tenant’s rent) that is funded by the Company is treated as a lease incentive receivable and amortized as a reduction of revenue over the lease term. Currently, the Company’s leases provide for payments with fixed monthly base rents over the term of the leases or annual percentage increases in base rent over the term of the lease. The leases also require the tenant to remit estimated monthly payments to the Company for property taxes and common area maintenance. These payments are recorded as rental income and the related property tax expense is reflected separately on the accompanying unaudited consolidated statements of operations. Real Estate Services Revenues The Company follows ASC Topic 606, Revenue from Contracts with Customers Revenues from advisory services is recognized when the Company performs services pursuant to its agreements with clients and collectability is probable. Brokerage revenues primarily consist of real estate sales commissions and are recognized upon the successful completion of all required services which is likely to occur upon a lease commencement, when escrow closes on the sale of a property, or as otherwise negotiated between the Brokerage and its clients. In accordance with the guidelines established for reporting revenue gross as a principal versus net as an agent in ASC Topic 606, the Company records commission revenues and expenses on a gross basis. Of the criteria listed in ASC Topic 606, the Company is the primary obligor in the transaction, does not have inventory risk, performs all or part of the service, has credit risk, and has wide latitude in establishing the price of services rendered and discretion in selection of agents and determination of service specifications. Brokerage revenues that are payable upon payment of rent or other events beyond the Company’s control are recognized upon the occurrence of such events. Contract liabilities Contract liabilities include advisory fees received in advance that are deferred and recognized when the services are complete or over the actual or expected contract term, rental revenue received in advance, and other deferred revenue for when the Company receives consideration from an agreement before certain criteria have been met for revenue to be recognized in conformity with GAAP. During the nine months ended September 30, 2024 and 2023, contract liabilities activities were as follows: Nine Months Nine Months Balance at beginning of period $ 346,176 $ 303,315 Rental payments received in advance 54,836 56,540 Accretion of contract liabilities to revenue (77,755 ) (15,169 ) Customer refund - (2,500 ) Balance at end of period $ 323,257 $ 342,186 Lease accounting The FASB’s ASC Topic 842, “Leases” For leases entered into on or after the effective date, where the Company is the lessor, at the inception of the contract, the Company assesses whether the contract is a sales-type, direct financing or operating lease by reviewing the terms of the lease and determining if the lessee obtains control of the underlying asset implicitly or explicitly. If a change to a pre-existing lease occurs, the Company evaluates if the modification results in a separate new lease or a modified lease. A new lease results when a modification provides additional right of use. The new lease or modified lease is then reassessed to determine its classification based on the modified terms. As disclosed in Note 3, on January 24, 2022 and effective on March 1, 2022, the Chino Valley lease was amended and the monthly base rent was increased to $87,581 due to additional space of 30,000 square feet being leased to the lessee, increasing the premises to a total of 97,312 square feet of operational space. In connection with this lease amendment, the Company paid $500,000 to the tenant as a tenant improvement allowance or lease incentive for investment into the premises, which was capitalized as a lease incentive receivable and is recognized on a straight-line basis over the remaining lease term as a reduction to the lease income. The increase in monthly rent was commensurate with the additional space being leased; therefore, this modification qualifies as a separate contract under ASC 842 which does not require lease classification reassessment. The Company excludes short-term leases having initial terms of 12-months or less as an accounting policy election and recognizes rent expense on a straight-lines basis over the lease term. The Company records revenues from rental properties for its operating leases where it is the lessor on a straight-line basis. Any revenue on the straight-line basis exceeding the monthly payment amount required on the operating lease is reflected as deferred rent. In prior years, the Company has amended certain leases which resulted in the abatement of rent. Additionally, in connection with operating leases on various properties, the Company abated certain lease payments. These rent abatements and the effect of recording rent on a straight-line basis resulted in aggregate deferred rent as of September 30, 2024 and December 31, 2023 of $624,356 and $371,472, respectively (see Note 3). Additionally, if the lease provides for tenant improvements, the Company determines whether the tenant improvements, for accounting purposes, are owned by the tenant or the Company. When the Company is the owner of the tenant improvements, the tenant is not considered to have taken physical possession or have control of the physical use of the leased asset until the tenant improvements are substantially completed. When the tenant is the owner of the tenant improvements, any tenant improvement allowance (including amounts that can be taken in the form of cash or a credit against the tenant’s rent) that is funded is treated as a lease incentive receivable and amortized as a reduction of revenue over the lease term. For contracts entered into on or after the effective date, where the Company is the lessee, at the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company’s assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether we have the right to direct the use of the asset. The Company allocates the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. For leases where the Company is a lessee, primarily for the Company’s administrative office lease, the Company analyzed if it would be required to record a lease liability and a right of use asset on its consolidated balance sheets at fair value upon adoption of ASC 842. Operating lease right of use asset represents the right to use the leased asset for the lease term and operating lease liability is recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company used its incremental borrowing rate of 6% based on the information available at the adoption date or execution of a lease agreement in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is included in general and administrative expenses in the unaudited consolidated statements of operations. Basic and diluted loss per share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of shares of common stock outstanding during each period. Diluted loss per share is computed by dividing net 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 (loss) income per share is an earnings allocation formula that determines (loss) income 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 (loss) per common share: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Net income (loss) per common share - basic: Net income (loss) $ 58,872 $ 114,523 $ 123,062 $ (152,966 ) Less: undistributed (earnings) loss allocated to participating securities - - - - Net income (loss) allocated to common stockholders $ 58,872 $ 114,523 $ 123,062 $ (152,966 ) Weighted average common shares outstanding – basic 12,101,062 12,201,548 12,101,385 12,201,548 Net income (loss) per common share – basic $ 0.00 $ 0.01 $ 0.01 $ (0.01 ) Net income (loss) per common share - diluted: Net income (loss) allocated to common shareholders – basic $ 58,872 $ 114,523 $ 123,062 $ (152,966 ) Add: interest of convertible debt 30,000 30,000 90,000 - Numerator for income (loss) per common share – basic $ 88,872 $ 144,523 $ 213,062 $ (152,966 ) Weighted average common shares outstanding – basic 12,101,062 12,201,548 12,101,385 12,201,548 Add: dilutive shares related to: Stock options - - - - Convertible debt 400,000 400,000 400,000 - Weighted average common shares outstanding – diluted 12,501,062 12,601,548 12,501,385 12,201,548 Net income (loss) per common share – diluted $ 0.00 $ 0.01 $ 0.01 $ (0.01 ) 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 nine months ended September 30, 2024 and 2023. September 30, 2024 2023 Convertible debt - 400,000 Stock options 2,262,500 2,352,500 2,262,500 2,752,500 Segment reporting The Company operates in two reportable segments which consist of (1) the operations, leasing and management of its leased commercial properties, herein known as the “Property Investment Portfolio” segment, and (2) advisory and brokerage services related to commercial properties, herein known as the “Real Estate Services” segment. The Company has determined that these reportable segments were strategic business units that offered different products. Currently, these reportable segments are being managed separately based on the fundamental differences in their operations. 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. 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 September 30, 2024 and December 31, 2023 that would require either recognition or disclosure in the accompanying unaudited 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. Recently issued accounting pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure, or ASC 280, which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expense significant segment expense Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying unaudited consolidated financial statements.

Concentrations and Risks

Concentrations and Risks	9 Months Ended
	Sep. 30, 2024
Concentrations and Risks [Abstract]
CONCENTRATIONS AND RISKS	NOTE 3 – CONCENTRATIONS AND RISKS Lease Agreements with Significant Tenants Our properties located in Chino Valley and Green Valley are leased by Broken Arrow Herbal Center, Inc. (“Broken Arrow”), doing business as Hana Dispensaries. Our property located in Kingman is leased by CJK, Inc. (“CJK”), and subleased by Helping Camo LLC, doing business as Story Cannabis. Our property located in Tempe is leased by VSM, LLC (“VSM”), doing business as Green Dot Labs. Our property located in Pleasant Ridge is leased by Rapid Fish, LLC (“Rapid Fish”), doing business as NOXX Cannabis. Our property located in Chicago is leased by JG IL LLC (“Justice Grown”), doing business as Justice Cannabis Co. Our land located in Surprise, AZ is leased by The Pharma, LLC (“Sunday Goods”), doing business as Sunday Goods. The Company considers a tenant whose annual base rent exceeds over 10% of the Company’s annual rental income to be a significant tenant. The Tempe Lease (leased by VSM), the Chino Valley Lease and Green Valley Lease (leased by Broken Arrow), and the Woodward Lease (leased by Rapid Fish) are considered significant and the tenants are referred to as the Significant Tenants. Chino Valley, AZ On May 1, 2018, Chino Valley and Broken Arrow entered into a Licensed Medical Marijuana Facility Triple Net (NNN) Lease Agreement dated May 1, 2018 between Chino Valley and Broken Arrow (the “2018 Chino Valley Lease”), with a term of 22 years, expiring April 30, 2040, and the abatement of rent that would otherwise have been due for the month of April 2018 under the prior Chino Valley Lease. The 2018 Chino Valley Lease provided for payment by Broken Arrow of a fixed monthly base rent of $35,000, as well as real property taxes, personal property taxes, privilege, sales, rental, excise, use and/or other taxes (excluding income or estate taxes) levied upon or assessed against Chino Valley. In addition, pursuant to the terms of the 2018 Chino Valley Lease, Broken Arrow agreed to maintain insurance in full force during the term of the 2018 Chino Valley Lease and any other period of occupancy of the premises by Broken Arrow. On January 1, 2019, Chino Valley and Broken Arrow entered into that the First Amendment to the 2018 Chino Valley Lease, pursuant to which the monthly base rent was increased from $35,000 to $40,000. Except for the increase in base rent, the terms of the 2018 Chino Valley Lease remain in full force and effect. On May 29, 2020, Chino Valley and Broken Arrow entered into a Second Amendment to the 2018 Chino Valley Lease, as amended (the “2020 Chino Valley Amendment”), effective May 31, 2020 (“Effective Date”). Pursuant to the terms of the 2020 Chino Valley Amendment, among other things, the base rent was adjusted to $32,800 per month, and the base rent was abated from June 1, 2020 to July 31, 2020. Any increase in the rentable area of the leased premises will result in an increase in all amounts calculated based on the same, including, without limitation, base rent. Pursuant to the terms of the 2020 Chino Valley Amendment, the parties agreed that if there is any change in laws such that the dispensing, sale or cultivation of marijuana upon the premises is prohibited or materially and adversely affected as mutually and reasonably determined by Chino Valley and Broken Arrow, Broken Arrow may terminate the 2018 Chino Valley Lease, as amended, by delivering written notice to Chino Valley, together with a termination payment which shall be the sum of (i) any unpaid rent and interest, plus (ii) 5% of the base rent which would have been earned after termination for the balance of the term. In addition, the parties agreed that from the period from the Effective Date to June 30, 2022 (the “Improvement Period”), Broken Arrow or its affiliate, CJK, will invest a combined total of at least $8,000,000 of improvements (“Investment by Tenants”) in and to the property that is the subject of the Chino Valley Lease and the property that is the subject of the Tempe Lease (discussed below, and collectively referred to as the “Facilities”). The Company’s Significant Tenants completed the Investment by Tenants to the Facilities totaling in excess of $8,000,000 and have satisfied the contractual obligations related to the same. On August 23, 2021, Chino Valley and Broken Arrow entered into the Third Amendment (the “Third Chino Valley Amendment”) to the 2018 Chino Valley Lease, as amended (the “Chino Valley Lease”), effective September 1, 2021. The parties previously agreed that the base rental payments under the Chino Valley Lease would increase commensurate to any and all expanded and operational square footage on the premises by calculating the fixed rate of $0.82 per square foot per month by the new operational square footage. Accordingly, in the Third Chino Valley Amendment, the parties agreed that, as of September 1, 2021, the rental payment is increased to $55,195 per month base rental payment, plus additional rental payments, as a result of the increase in the square footage to 67,312 square feet of operational space. This lease modification qualified as a separate contract as the modification grants the tenant additional right of use not included in the original lease, as amended, and the increase in monthly rent payments is commensurate with the standalone price for the additional square footage being leased. On January 24, 2022 and effective on March 1, 2022, Chino Valley and Broken Arrow entered into the Fourth Amendment (the “Fourth Chino Valley Amendment”) to the Chino Valley Lease, as amended. Pursuant to the terms of the Fourth Chino Valley Amendment, the parties acknowledge that an additional 30,000 square feet have become operational, increasing the premises to a total of 97,312 square feet of operational space. In connection with the Fourth Chino Valley Amendment, the Company paid $500,000 to Tenant as a tenant improvement allowance or lease incentive for investment into the premises, which was capitalized as a lease incentive receivable and is recognized on a straight-line basis over the remaining lease term as a reduction to the lease revenue. Pursuant to the terms of the Fourth Chino Valley Amendment, effective March 1, 2022, the monthly base rent was increased to $87,581, representing an increase from $0.82 per square foot to $0.90 per square foot, for all current and future operational square footage that may be developed as the premises continues to expand. Green Valley, AZ On May 1, 2018, Green Valley and Broken Arrow entered into a Licensed Medical Marijuana Facility Triple Net (NNN) Lease Agreement dated May 1, 2018 between Green Valley and Broken Arrow (the “Green Valley Lease”), with a term of 22 years, expiring April 30, 2040, and the abatement of rent that would otherwise have been due for the month of April 2018 under the prior Green Valley Lease. The Green Valley Lease provided for payment by Broken Arrow of a fixed monthly base rent of $3,500, as well as real property taxes, personal property taxes, privilege, sales, rental, excise, use and/or other taxes (excluding income or estate taxes) levied upon or assessed against Chino Valley. In addition, pursuant to the terms of the Green Valley Lease, Broken Arrow agreed to maintain insurance in full force during the term of the Green Valley Lease and any other period of occupancy of the premises by Broken Arrow. On May 29, 2020, Green Valley and Broken Arrow entered into the First Amendment (the “Green Valley Amendment”) to the Green Valley Lease, effective May 31, 2020. Pursuant to the terms of the Green Valley Amendment, among other things, the parties agreed to abate the fixed base rent of $3,500 from June 1, 2020 to July 31, 2020. In addition, the Green Valley Amendment provides that any increase in the rentable area of the leases premises will result in an increase in all amounts calculated based on the same, including, without limitation, base rent. The parties also agreed that if there is any change in laws such that the dispensing, sale or cultivation of marijuana upon the premises is prohibited or materially and adversely affected as mutually and reasonably determined by Green Valley and Broken Arrow, Broken Arrow may terminate the Green Valley Lease by delivering written notice to Green Valley, together with a termination payment which shall be the sum of (i) any unpaid rent and interest, plus (ii) 5% of the base rent which would have been earned after termination for the balance of the term. Tempe, AZ On May 1, 2018, and amended on May 29, 2020, Zoned Arizona and CJK entered into that certain Licensed Medical Marijuana Facility Triple Net (NNN) Lease Agreement dated May 1, 2018 between Zoned Arizona and CJK (the “Tempe Lease”), with a term of 22 years, expiring April 30, 2040. The Tempe Lease provided for payment by CJK of a fixed monthly base rent of $33,500, as well as real property taxes, personal property taxes, privilege, sales, rental, excise, use and/or other taxes (excluding income or estate taxes) levied upon or assessed against Zoned Arizona. In addition, pursuant to the terms of the Tempe Lease, CJK agreed to maintain insurance in full force during the term of the Tempe Lease and any other period of occupancy of the premises by CJK. On May 29, 2020, Zoned Arizona and CJK entered into the First Amendment (the “Tempe Amendment”) to the Tempe Lease, effective May 31, 2020. Pursuant to the terms of the Tempe Amendment, among other things, the base rent was increased to $49,200 per month, and the base rent was abated from June 1, 2020 to July 31, 2020. Any increase in the rentable area of the leased premises will result in an increase in all amounts calculated based on the same, including, without limitation, base rent. Pursuant to the terms of the Tempe Amendment, the parties agreed that if there is any change in laws such that the dispensing, sale or cultivation of marijuana upon the premises is prohibited or materially and adversely affected as mutually and reasonably determined by Zoned Arizona and CJK, CJK may terminate the Tempe Lease by delivering written notice to Zoned Arizona, together with a termination payment which shall be the sum of (i) any unpaid rent and interest, plus (ii) 5% of the base rent which would have been earned after termination for the balance of the term. In addition, under the Tempe Amendment the parties agreed to an Investment by Tenant (as defined above in the subheading Chino Valley In connection with a promissory note (See Note 8), on July 11, 2022 and reaffirmed on December 7, 2022, the Company entered into a Deed of Trust Agreement that secures the Company’s performance under the promissory note. The Deed of Trust Agreement transfers and assigns to the lender the right to sell the assets of Tempe and rights to rental income in case of default under the promissory note. On November 30, 2022, Zoned Arizona, CJK, and VSM entered into that Second Amendment (the “Tempe Second Amendment”) to the Tempe Lease, as amended. Concurrently with the execution of the Tempe Second Amendment: (i) CJK assigned all its interest in the Tempe Lease to VSM (the “Assignment”), and (ii) VSM subleased a portion of the Premises (as defined in the Tempe Lease), pursuant to that certain Sublease dated November 30, 2022 between VSM, as sublessor, and CJK, as sublessee. Pursuant to the terms of the Tempe Second Amendment, among other things, and in consideration of Zoned Arizona’s agreement to enter into the Tempe Second Amendment: (i) VSM paid Zoned Arizona $300,000 (the “Assignment Fee”), (ii) VSM agreed to commit at least $3,000,000 to be spent toward capital improvements to the Premises within two years after the effective date of the Tempe Second Amendment (the “Capital Commitment”), (iii) VSM agreed to deposit an additional security deposit (the “Additional Security Deposit”) of $147,600 to be held by Zoned Arizona per the terms of the Tempe Lease, and (iv) VSM agreed to cause its affiliate, GDL Inc. (doing business as Green Dot Labs) (“GDL”) to execute and deliver to Zoned Arizona that Guaranty of Payment and Performance dated on the same date as the Tempe Amendment, which Guaranty of Payment and Performance requires GDL to guarantee and be liable for VSM’s compliance with and performance under the Tempe Lease. The Guaranty of Payment and Performance was entered into on November 30, 2022. If VSM fails to deliver to Zoned Arizona invoices or other documentation acceptable to Zoned Arizona showing the Capital Commitment has been satisfied in a timely manner, VSM will be in default under the Tempe Lease. No other terms of the Tempe Lease were modified. Therefore, the Company’s accounting for the lease remained unchanged subsequent to the Tempe Second Amendment and Assignment. Pursuant to ASC 842-10-25, the lease modification was not accounted for as a separate contract and the Company accounted for the modification as if it were a termination of the existing lease and the creation of a new lease that commenced on the effective date of the modification. Accordingly, the Company recorded the $300,000 as a contract liability and will amortize the $300,000 Assignment Fees into rental revenue on a straight-line basis over the remaining term of the lease through April 2040. On September 30, 2024 and December 31, 2023, contract liability related to this lease modification amounted to $268,421 and $281,340, respectively, which has been included in contract liabilities on the accompanying unaudited consolidated balance sheets. Additionally, on the Tempe property, the Company leases parking lot space for an antenna location to a third party. Kingman, AZ On May 1, 2018, Kingman and CJK entered into a Licensed Medical Marijuana Facility Triple Net (NNN) Lease Agreement dated May 1, 2018 between Kingman and CJK (the “Kingman Lease”), with a term of 22 years, expiring April 30, 2040. The Kingman Lease provides for payment by CJK of a fixed monthly base rent of $4,000, as well as real property taxes, personal property taxes, privilege, sales, rental, excise, use and/or other taxes (excluding income or estate taxes) levied upon or assessed against Kingman. In addition, pursuant to the terms of the Kingman Lease, CJK agreed to maintain insurance in full force during the term of the Kingman Lease and any other period of occupancy of the premises by CJK. On May 29, 2020, Kingman and CJK entered into the First Amendment (the “Kingman Amendment”) to the Kingman Lease, effective May 31, 2020. The Kingman Amendment provides that any increase in the rentable area of the leases premises will result in an increase in all amounts calculated based on the same, including, without limitation, base rent. The parties also agreed that if there is any change in laws such that the dispensing, sale or cultivation of marijuana upon the premises is prohibited or materially and adversely affected as mutually and reasonably determined by Kingman and CJK, CJK may terminate the Kingman Lease by delivering written notice to Kingman, together with a termination payment which shall be the sum of (i) any unpaid rent and interest, plus (ii) 5% of the base rent which would have been earned after termination for the balance of the term. On November 30, 2022, Kingman and CJK entered into the Second Amendment (the “Kingman Second Amendment”) to the Licensed Medical Marijuana Facility Triple Net (NNN) Lease Agreement dated May 1, 2018 between Kingman and CJK. Pursuant to the terms of the Kingman Second Amendment, CJK agreed to grant Kingman a right to terminate the Kingman Lease upon 15 days’ prior written notice in Kingman’s sole discretion, without any obligation to do so, provided that Kingman may not exercise this right to terminate if CJK is operating its business as a going concern at the premises which is the subject of the Kingman Lease. On August 2, 2023, the Company entered into a Sublease Agreement (the “Sublease”) with CJK and a subtenant in connection with the Company’s Kingman property. Pursuant to the Sublease, the Sublease shall be effective on August 2, 2023 and end on the one year anniversary, or (ii) the last day of the Term of the Master Lease (whether due to expiration or termination thereof by the Company, whichever is earlier (the “Sublease Expiration Date”), such period being referred to herein as the “Sublease Term”, unless terminated earlier pursuant to the terms of this Sublease or otherwise by consent of the Company, CJK and Subtenant. The subtenant had two options to extend the Sublease Term by one-year periods each (each a “Sublease Term Extension” and collectively the “Sublease Term Extensions”), which were exercisable by Subtenant no later than 90 days prior to the expiration of the Sublease Term, as may be extended. In August 2024, the Sublease was not renewed and the Sublease expired. Pursuant to the Kingman Lease, if pursuant to any assignment or sublease, CJK receives rent, either initially or over the Term of the assignment or sublease, in excess of the Rent called for hereunder, or in the case of this sublease of a portion of the Premises in excess of such Rent fairly allocable to such portion, after appropriate adjustments to assure that all other payments called for hereunder are appropriately taken into account, CJK shall pay to the Company, as Additional Rent hereunder, 50% of the excess of each such payment of rent received by CJK. Accordingly, the Company receives additional rent of $3,500 per month during the term of the sublease. Additionally, the subtenant paid a security deposit of $22,000 per the terms of the sublease. The Company and CJK have agreed to split the Security Deposit at 68% (the Company received $14,960 of the $22,000 Security Deposit, which $14,960 is included in security deposits payable on the accompanying unaudited consolidated balance sheet). Pleasant Ridge, MI On November 29, 2022, ZP Woodward, as landlord, entered into a Licensed Cannabis Facility Absolute Net Lease Agreement (the “Woodward Lease”) with Rapid Fish 2 LLC, as tenant (“Woodward Tenant”), whereby ZP Woodward leased the Woodward Property located in Pleasant Ridge, Michigan to the Woodward Tenant. The Woodward Lease commenced on December 1, 2022 and had a term of 14 years and 4 months through March 1, 2037, with two 5-year options to extend the term, exercisable by the Woodward Tenant by written notice to ZP Woodward given not later than 180 days prior to the expiration of the then current term on the same terms and conditions as provided in this Lease. The Woodward Lease contains customary obligations of the Woodward Tenant consistent with an absolute triple net lease agreement, including (i) the payment of real property taxes, personal property taxes, privilege, sales, rental, excise, use and/or other taxes (excluding income or estate taxes), (ii) payment of insurance premiums and operating costs of ZP Woodward related to the operation of the Woodward Property, and (iii) maintenance and repair obligations to maintain the Woodward Property in first-class retail condition. The Woodward Lease includes a Guaranty of Payment and Performance by Ammar Kattoula and Thomas Nafso. The Woodward Lease contains an abatement of the full or partial rent that would otherwise have been due for the months from December 2022 to March 2023. Subsequent to the abatement period, the Woodward Lease provided for payment by the tenant of monthly base rent beginning at $40,319 per month and increasing by 3% per year over the term of the lease, as well as real property taxes, personal property taxes, privilege, sales, rental, excise, use and/or other taxes (excluding income or estate taxes) levied upon or assessed against the Company. In addition, pursuant to the terms of the Woodward Lease, the Woodward Tenant agreed to maintain insurance in full force during the term of the Woodward Lease and any other period of occupancy of the premises by the tenant. On May 14, 2023, ZP Woodward entered into an Assignment and Assumption of Lease (“Assignment”) whereby the Woodward Lease was assigned from Rapid Fish 2 LLC (“Old Tenant”) to Rapid Fish LLC (“New Tenant”). Old Tenant and New Tenant share common ownership. The assignment of the Woodward Lease is conditioned upon issuance by the City of Pleasant Ridge, Michigan of a final cannabis business license to New Tenant and ZP Woodward’s receipt of a fully executed Reaffirmation of Guaranty from the guarantors of the Woodward Lease. The Assignment contains other terms as are customary for a document of this type. On May 1, 2024, ZP Woodward and Rapid Fish, LLC (the “Parties”), with individual Guarantors, Thomas Nafso and Ammar Kattoula (the “Guarantors”), entered into a First Amendment to the Absolute Net Lease Agreement (the “First Amendment”) pertaining to premises located at 23600-23634 Woodward Ave, Pleasant Ridge MI 48069. The Parties also agreed to a fully executed Reaffirmation of Guaranty from the Guarantors. According to the terms of the First Amendment, the following changes have been agreed to by the Parties: Amended Rental Payment Schedule The First Amendment provides that as long as the Company’s Conditions, as outlined in this First Amendment, are satisfied including a Renovation Completion Commitment, the Rental Payment Schedule of the Lease will be amended to the schedule set forth in the First Amendment. Capital Commitment The First Amendment provides for the inclusion of the Capital Commitment as follows: Tenant shall cause a total of at least $850,000 to be spent toward capital improvements to the Premises (the “Commitment Improvements” and/or the “Capital Commitment”). Any such Commitment Improvements shall be made in accordance with the Lease as amended. Commitment Improvements to be counted toward satisfying the Capital Commitment shall include capital improvements to the Premises and any part thereof, as well as other improvements approved in advance in writing by the Company, and shall exclude soft costs, permit, design, architectural and engineering fees, and legal fees. Tenant acknowledges that the Capital Commitment is material to the Company and the Company would not have agreed to enter into this First Amendment but for Tenant’s obligations in this paragraph. If the Capital Commitment is not completed in the prescribed time period, as evidenced by invoices or similar documentation reasonably acceptable to the Company, Tenant’s failure shall constitute an Event of Default under the Lease. Renovation Completion Commitment The First Amendment provides for the inclusion of the Renovation Completion Commitment as follows: Tenant shall cause its Capital Commitment at the Premises (the “Renovation Completion Commitment”) to be completed within three (3) months after the First Amendment Effective Date (the “Renovation Completion Commitment Date”). In order to satisfy the Renovation Completion Commitment, Tenant must satisfy the following prior to the Renovation Completion Commitment Date (i) deliver to the Company the appropriate deliverables evidencing renovation completion (the “Renovation Completion Deliverables”) (as defined below) (ii) open for business to the public for its intended Use of the Premises (the “Store Opening”), (iii) and complete its first bona fide sale to the public. The Renovation Completion Deliverables include the following: (x) Tenant has furnished to the Company a copy of a commercially reasonably detailed final cost breakdown for Tenant’s Work and the Company has inspected the Premises to confirm that Tenant’s Work has been completed in a good and workmanlike manner according to the Tenant’s Approved Plans; (y) Tenant has furnished to the Company commercially reasonable final affidavits and final lien releases from Tenant’s general contractor, if any, all subcontractors and all material suppliers for all labor and materials performed or supplied as part of Tenant’s Work (whether or not the Allowance is applicable thereto); (z) a copy of the certificate of occupancy from the governmental authority having jurisdiction has been delivered to the Company. Tenant acknowledges that the Renovation Completion Commitment is material to the Company and the Company would not have agreed to enter into this First Amendment but for Tenant’s obligations in this paragraph. If the Renovation Completion Commitment is not completed in the prescribed time period, Tenant’s failure shall constitute an Event of Default under the Lease. the Company shall grant Tenant up to two (2) additional 30-day extension upon request, so long as at the time of the extension the site is conducting inspections toward certificate of occupancy. North Lot The First Amendment also provides that if within 18 months of the date of this First Amendment, Tenant is able to complete all of the following related to 23634 Woodward Ave, Pleasant Ridge MI 48069 with an APN of 25-27-181-003 (the “North Lot”): (i) obtain authorization from all required jurisdictions (including the City of Pleasant Ridge) that the use of the North Lot parking spaces is no longer required and releases the Company from all obligations related to the North Lot under the Declaration of Restrictions and Parking Easement (the “Parking Agreement”), and (ii) confirm that the Tenant is able to continue to use the lot for purposes of ingress and egress, and (iii) Tenant is able to arrange a deal with the seller of the North Lot, which is currently under a Land Contract with outstanding installment payments, that (x) provides the Company with indemnity from Tenant that completely releases the Company of any operational obligations or liabilities related to the North Lot, (y) provides the Company with indemnity from Tenant that completely release the Company of any financial obligations or liabilities related to the North Lot, and (z) does not cause any encumbrance or legal liability to the remaining properties at the Premises; then within 30 days of the Company’s receipt of written confirmation from all appropriate parties that all requirements noted above have been satisfied, at the Company sole discretion, the Company agrees that the parties shall enter into a Lease Amendment acknowledging the same and modifying Tenant’s lease base rental rate to be reduced by $3,846 for the Lease. Reaffirmation of Guarantee In consideration of the First Amendment, the Guarantors executed and delivered a Reaffirmation of Guaranty (the “Reaffirmation of Guaranty”) effective as of the First Amendment Effective Date, May 3, 2024. Related to the Guaranty and the Original Guarantors, the Company agreed, that so long as there are no uncured Events of Default and Tenant remains in good standing under the Lease, then the Original Guarantors shall be released of their guarantees following the original lease term of fourteen and a half (14.5) years. The Company also agreed that, provided the Company has given written approval, at its discretion, which shall not be unreasonably withheld, then the Original Guarantors may be permitted to transfer the obligations under their Guarantees in the event of a Permitted Transfer, on to a new Guarantor(s) that are of at least equal or greater credit than the Original Guarantors, to be determined by the Company in its discretion, which shall not be unreasonably withheld. Chicago, IL On January 18, 2024, ZPRE Holdings entered into a Licensed Cannabis Facility Absolute Net Lease Agreement (the “Justice Grown Lease”), with a commencement date of January 19, 2024, by and between ZPRE Holdings, as landlord, and JG IL LLC (“Justice Grown”), as tenant. Pursuant to the terms of the Lease, ZPRE Holdings agreed to lease the Ashland Avenue Property located in Chicago, IL to Justice Grown for use as a licensed recreational adult-use (and, if permitted, medical) cannabis dispensary in accordance with Illinois law. The Justice Grown Lease has a term of 15 years, with four five-year renewal terms. Surprise, AZ On January 2, 2024, ZPRE Holdings entered into a contingent Licensed Cannabis Facility Absolute Net Ground Lease Agreement (the “Sunday Goods Lease”), with a commencement date contingent upon the satisfaction of various contingencies to the Sunday Goods Lease, by and between ZPRE Holdings, as landlord, and Sunday Goods, as tenant. Pursuant to the terms of the Sunday Goods Lease, ZPRE Holdings agreed to lease the Surprise Property to Sunday Goods for use as a licensed medical and adult use marijuana retail dispensary in accordance with the laws of Arizona. The Sunday Goods Lease has a term of 15 years, with four five-year renewal terms. Pursuant to the Sunday Goods Lease, ZPRE Holdings has agreed to provide a tenant improvement allowance for up to $1,000,000 to Sunday Goods to be reimbursed in tranches following completion of tenant’s work. Pursuant to the terms of the Contingent Lease, on February 27, 2024, Sunday Goods executed a guaranty (the “Guaranty”) in favor of ZP Holdings, guaranteeing the prompt and complete payment and performance of all of Sunday Goods’ obligations to ZPRE Holdings arising under the Contingent Lease. As of July 8, 2024, all contingencies were satisfied and the Contingent Lease commenced on July 13, 2024. Pursuant to the Sunday Goods Lease, beginning in July 2025, Sunday Goods shall pay monthly base rent of $25,000 through June 2026, with an annual increase of 3% per annum through June 2040. Summary As of September 30, 2024 and December 31, 2023, security deposits payable to the Company’s tenants amounted to $353,105 and $290,460, respectively. Future minimum lease payments primarily consist of minimum base rent payments from the Company’s tenants. Future minimum lease payments to be received, on all leased properties, for each of the five succeeding calendar years and thereafter as of September 30, 2024, consists of the following: Future annual base rent: Amount 2024 (remainder of year) $ 599,187 2025 2,563,226 2026 2,725,617 2027 2,746,432 2028 2,776,883 2029 2,808,247 Thereafter 31,338,074 Total $ 45,557,666 Revenues – Significant Tenants For the nine months ended September 30, 2024 and 2023, revenues associated with Significant Tenant leases described above are summarized as follows: For the % of For the % of Broken Arrow $ 840,323 32.8 % $ 840,323 38.5 % VSM 492,552 19.3 % 492,552 22.6 % Rapid Fish 446,352 17.4 % 464,695 21.3 % Total $ 1,779,227 69.5 % $ 1,797,570 82.4 % Further, as of September 30, 2024 and December 31, 2023, deferred rent of $624,356 and $371,472 is due collectively from the tenants due to the abatement of rent under the lease agreements discussed above, respectively, and as of September 30, 2024 and December 31, 2023, a lease incentive receivable of $428,899 and $449,541 is due from one of the Significant Tenants, respectively, in connection with the $500,000 tenant improvement allowance provided to tenant pursuant to the Chino Valley amendment executed during the year ended December 31, 2022 (see above). Additionally, as discussed above, VSM paid Zoned Arizona the $300,000 Assignment Price. The Company considers the assignment fee paid as a part of the lease payments for the modified lease and shall amortize the $300,000 assignment fees into rental revenue on a straight-line basis over the remaining term of the modified lease through April 2040. On September 30, 2024 and December 31, 2023, deferred revenue related to this lease modification amounted to $268,421 and $281,340, respectively, and is included in contract liabilities on the accompanying unaudited consolidated balance sheets. Asset concentration The Company’s real estate properties are leased to the Company’s tenants under absolute-net and triple-net leases that terminate through March 2037 and April 2040, respectively. 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 September 30, 2024 and December 31, 2023, the Company had an asset concentration related to its Significant Tenants. As of September 30, 2024 and December 31, 2023, the Significant Tenants collectively leased approximately 57.6% and 69.4% of the Company’s total assets, respectively. Through September 30, 2024, all rental payments have been made on a timely basis. Industry risk Downturns relating to certain industries or business sectors or the financial stability of the Company’s significant tenants may have a significant adverse impact on the Company’s assets and its ability to pay its operating expenses or pay dividends than if the Com

Rental Properties

Rental Properties	9 Months Ended
	Sep. 30, 2024
Rental Properties [Abstract]
RENTAL PROPERTIES	NOTE 4 – RENTAL PROPERTIES On September 30, 2024 and December 31, 2023, rental properties, net consisted of the following: Description Useful Life September 30, December 31, Building and building improvements 5-39 $ 10,332,213 $ 9,258,431 Construction in progress - 11,514 18,976 Land - 5,578,015 3,353,378 Rental properties, at cost 15,921,742 12,630,785 Less: accumulated depreciation (2,854,582 ) (2,590,261 ) Rental properties, net $ 13,067,160 $ 10,040,524 Property Acquisitions 2024 Pursuant to the terms of the Agreement Regarding Purchase and Sale Contract and an Assignment and Assumption Agreement, on January 19, 2024, ZPRE Holdings completed the acquisition of its Ashland Avenue Property located in Chicago, Illinois for an aggregate cash purchase price of $1,585,878, including (i) $1,250,000, representing the Purchase Price, (ii) an assignment fees of $185,000, and (iii) closing costs, commissions, and fees customary to the acquisition of real estate of $150,878, which includes a $65,000 commission expense, a $79,634 sponsor fee, and other costs of $6,244. On July 8, 2024 (the “Closing”), ZP Dysart acquired a property in Surprise AZ (the “Surprise Property”) from NWC Dysart & Bell LLC (“NWC”). Surprise Property is a tract or parcel of land containing approximately 1.114 acres, together with all improvements, buildings, leases, rights, easements, and appurtenances pertaining thereto. The Surprise Property was acquired for an aggregate purchase price of $1,712,541, which included (i) $1,100,000, representing the Purchase Price, (ii) reimburse to NWC for onsite and offsite improvements of $492,022, and (iii) closing costs, commissions, and fees customary to the acquisition of real estate of $120,519. As previously disclosed, on January 23, 2023, ZPRE Holdings entered into a Purchase and Sale Agreement and Joint Escrow Instructions, by and between NWC, as the seller, and ZPRE Holdings, as the buyer. Such agreement was subsequently amended on May 12, 2023, October 25, 2023, and December 20, 2023 (as amended, the “Agreement”). Pursuant to the terms of the Agreement, NWC also agreed to complete a number of on-site and off-site improvements to the Surprise Property (the “NWC’s Work”) in exchange for ZPRE Holdings’ reimbursement of up to $250,000 for the off-site work and reimbursement of up to $350,000 for the on-site work (collectively, the “Reimbursements”). The obligation to complete the Reimbursements was conditioned upon the closing of the sale of the Surprise Property. Subsequent to entry into the Agreement and as approved by NWC under the terms of the Agreement, ZPRE Holdings designated ZP Dysart as the named buyer for the Closing. For the three months ended September 30, 2024 and 2023, depreciation of rental properties amounted to $88,032 and $89,934, respectively. For the nine months ended September 30, 2024 and 2023, depreciation of rental properties amounted to $264,320 and $286,982, respectively.

Investment in Unconsolidated Jo

Investment in Unconsolidated Joint Venture and Equity Securities	9 Months Ended
	Sep. 30, 2024
Investment in Unconsolidated Joint Venture and Equity Securities [Abstract]
INVESTMENT IN UNCONSOLIDATED JOINT VENTURE AND EQUITY SECURITIES	NOTE 5 – INVESTMENT IN UNCONSOLIDATED JOINT VENTURE AND EQUITY SECURITIES Investment in unconsolidated joint venture On September 30, 2024 and December 31, 2023, the Company held an investment with carrying values of $4,923 and $4,923, respectively, in Zoneomics Green, LLC (“Zoneomics Green”), a Delaware limited liability company formed on May 1, 2021 and owned 50% by the Company. The Company accounts for this investment under the equity method of accounting as the Company exercises significant influence but does not exercise financial and operating control over this entity. Investments are reviewed for changes in circumstance or the occurrence of events that suggest an other than temporary event where the Company’s investment may not be recoverable. Currently, the Zoneomics Green team has completed the creation of the foundational design, technology platform, and market positioning for Zoneomics Green to launch in the cannabis industry. However, in order to successfully launch, the technology platform relies upon a required merchant banking component. While Company management knew this risk was a major factor going into the investment, it was not foreseen exactly when an appropriate merchant banking solution would be available given the federal status of regulated cannabis and specifically the federal banking status as it relates to regulated cannabis, even for ancillary services such as Zoneomics Green. The regulatory status related to cannabis banking reform and regulation at the federal level, which the Zoneomics platform relies upon, is uncertain and the Company believes it is appropriate to cause an impairment of the Zoneomics Green investment at this time, while also understanding that Company believes Zoneomics Green may still create material value for the Company in the future. Additionally, the Company is using the Zoneomics Green technology within its own business to generate leads for new projects. The Company has no further financial or investment obligations at this time. Accordingly, on December 31, 2023, the Company recorded an other-than-temporary impairment loss of $45,000 because it was determined that the fair value of its equity method investment in Zoneomics was less than its carrying value. Based on management’s evaluation, it was determined that due to market and regulatory conditions, implementing the Company’s business model was at risk and that the Company’s ability to recover the carrying amount of the investment in Zoneomics was impaired. The following represents summarized financial information derived from the financial statements of the Zoneomics Green Joint Venture, as of September 30, 2024 and for the nine months ended September 30, 2024. Balance sheets (Unaudited): Zoneomics Current assets: Cash $ 9,847 Total assets $ 9,847 Liabilities $ - Equity 9,847 Total liabilities and equity $ 9,847 Statement of operations (Unaudited) Zoneomics Net sales $ - Operating recovery (expenses) - Net income (loss) $ - Company’s share of income (loss) from unconsolidated joint ventures $ - During the nine months ended September 30, 2024 and 2023, the Company recorded a loss from unconsolidated joint ventures of $0 Investment in equity securities On June 24, 2022, the Company’s wholly-owned subsidiary, ZP Data Platform 2 LLC, purchased 875 shares of Series A convertible preferred stock of Anami Technology, Inc., a California corporation, for $50,000, or $57.14 per share. The Company’s ownership percentage is less than 20% and it does not have the ability to exercise significant influence as described in ASC 323-10-15-6. This equity instrument does not have a readily determinable fair value. Accordingly, the Company elected to measure this equity security at its cost minus impairment, if any. If the Company identifies observable price changes in orderly transactions for the identical or a similar investment of the same issuer, the Company shall measure the equity security at fair value as of the date that the observable transaction occurred. If the Company subsequently elects to measure this equity security at fair value, the Company shall measure all identical or similar investments of the same issuer, including future purchases of identical or similar investments of the same issuer, at fair value. The election to measure this equity security at fair value shall be irrevocable. Any resulting gains or losses on the securities for which that election is made shall be recorded in earnings at the time of the election. On September 30, 2024 and December 31, 2023, investment in equity securities amounted to $50,000.

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2024
Notes Payable [Abstract]
NOTES PAYABLE	NOTE 6 – NOTES PAYABLE On September 30, 2024 and December 31, 2023, notes payable consisted of the following: September 30, December 31, Note payable - East West Bank $ 4,415,512 $ 4,447,068 Notes payable - Woodward Properties 1,794,682 1,829,232 Note payable - Surprise, AZ property 1,020,000 - Total principal due on notes payable 7,230,194 6,276,300 Less: debt discount (185,011 ) (164,598 ) Notes payable, net $ 7,045,183 $ 6,111,702 East West Bank Swap Note On July 11, 2022, Zoned Arizona entered into a Loan Agreement (the “Loan Agreement”), dated as of July 11, 2022, by and between Zoned Arizona and East West Bank (the “Bank”). Pursuant to the terms of the Loan Agreement, subject to and upon the satisfaction of the terms and conditions of the Loan Agreement, Zoned Arizona could request advances under a multiple access loan (“MAL”) during the term of the MAL. On July 11, 2022, in connection with the Loan Agreement, Zoned Arizona paid loan and other fees of $176,472, and in connection with the First Amendment to the Loan Agreement discussed below, paid additional fees of $8,124. These loan and other fees aggregating $184,596 are reflected as a debt discount and are being amortized ratably and charged to interest expense over the term of the related debt. At any time before July 11, 2023, Zoned Arizona could elect to commence paying principal together with interest on the MAL (the “Early Amortization Election”) in accordance with the repayment terms set forth in the variable rate note initially evidencing the MAL, executed by Zoned Arizona in favor of the Bank (the “Note”). When Zoned Arizona made the Early Amortization Election, (i) Zoned Arizona will not be entitled to any further advances under the MAL, and (ii) the 25-year amortization schedule referenced in the Note will be from the date Zoned Arizona made the Early Amortization Election. The Loan Agreement contains representations, warranties and covenants customary for a transaction of this type. Among other things, the Loan Agreement provides as follows: (a) upon the occurrence of an event of default, the outstanding principal balance of the MAL will not at any time exceed 65% of the Property’s most recent appraised value; (b) upon the occurrence of an event of default, Zoned Arizona will maintain a minimum Non-Cannabis Debt Service Coverage Ratio (as hereinafter defined) of 1.40 to 1.00; (c) Zoned Arizona will at all times maintain a minimum debt service coverage ratio of 1.50 to 1.0; and (d) Zoned Arizona and the Company, collectively, will maintain at all times, liquid assets of at least the sum of all tenant securities deposits under leases, plus $350,000 in operating reserves. On December 7, 2022, Zoned Arizona and the Bank entered into a First Amendment to Loan Agreement (the “First Amendment”). Pursuant to the terms of the First Amendment, Zoned Arizona has elected to make its Early Amortization Election (defined in the First Amendment and Loan Agreement), which election requires Zoned Arizona to commence paying principal and interest on the MAL as set forth in the Amended Note (defined below). Except as provided in the First Amendment, the terms of the Loan Agreement remain in full force and effect. Pursuant to the terms of the Loan Agreement and First Amendment, on December 7, 2022, Zoned Arizona issued an Amended and Restated Promissory Note (the “Amended Note”) to the Bank. The Amended Note has an original principal amount of $4,500,000, a 50% loan-to-value as determined by the bank-ordered appraisal completed on the Tempe Property. The Amended Note requires Zoned Arizona to pay monthly principal and interest payments to the Bank at an interest rate equal to the prime rate plus 0.75% (8.75% as of September 30, 2024 and 9.25% as of December 31, 2023). The Amended Note matures 10 years after its effective date and payments are calculated based on a 30-year amortization schedule. In connection with the Amended Note, in 2022, Zoned Arizona received gross proceeds of $4,500,000 and paid fees of $184,596. Zoned Arizona may prepay the outstanding principal under the Swap Note, at any time, subject to the provisions of the Swap Note. Also as previously disclosed, on July 11, 2022 and pursuant to the terms of the Loan Agreement, the Company executed a Guaranty (the “Guaranty”) in favor of the Bank, pursuant to which the Company agreed to guarantee all indebtedness of Zoned Arizona to the Bank arising under or in connection with the MAL or any of the loan documents. On December 7, 2022, the Company executed an Acknowledgement of Amendment and Reaffirmation of Guaranty (the “Reaffirmation”) in favor of the Bank. The Reaffirmation reaffirms the Guaranty and provides the Company’s consent to the First Amendment and Swap Note. On December 7, 2022, Zoned Arizona and the Bank entered into an Interest Rate Swap Transaction Confirmation (the “Confirmation”). The Confirmation incorporates by reference the 2002 ISDA Master Agreement as published by the International Swaps and Derivatives Association, Inc. as if the parties to the Confirmation executed such agreement in such form. The Confirmation provides the terms and conditions governing the interest rate swap transaction afforded to Zoned Arizona, including a fixed interest rate of 7.65%. The Company recorded the swap at fair value in the unaudited consolidated balance sheets with changes in fair value recorded contemporaneously in earnings. The Company has entered into an interest rate swap to mitigate variability in interest payments on its variable-rate debt. On September 30, 2024, principal and interest due on the East West Bank Swap Note amounted to $4,415,512 and $2,908, respectively. On December 31, 2023, principal and interest due on the East West Bank Swap Note amounted to $4,447,068 and $8,861, respectively. 23616 Land Contract Note Payable On December 5, 2022, in connection with the acquisition of the Woodward Property located in Pleasant Ridge, Michigan, the Company entered into a land contract note in the amount of $1,425,000 (the “23616 Land Contract Note Payable”). The 23616 Land Contract Note Payable bears interest at 9% per annum and is due in full as follows: 1) 60 monthly payments of principal and interest of $12,821 beginning on January 1, 2023, and 2) A balloon payment of $1,274,117 including the remaining principal and interest on or before December 1, 2028. On September 30, 2024, principal and interest due on the 23616 Land Contract Note Payable amounted to $1,387,464 and $0, On December 31, 2023, principal and interest due on the 23616 Land Contract Note Payable amounted to $1,408,962 and $0, respectively. 23634 Land Contract Note Payable On February 24, 2023, in connection with the 23634 Land Contract dated February 24, 2023, the Company entered into a land contract note payable of $430,000 (the “23634 Land Contract Note Payable”). The 23634 Land Contract Note Payable accrues interest at the rate of 7% and is payable in 48 monthly installments of $3,865, beginning April 1, 2023, until the purchase price and interest are fully paid, provided that such purchase price and all interest will be fully paid on or before March 31, 2027. On September 30, 2024, principal and interest due on the 23634 Land Contract Note Payable amounted to $407,218 and $0, respectively. On December 31, 2023, principal and interest due on the 23634 Land Contract Note Payable amounted to $420,270 and $0, respectively. Surprise, AZ Construction Loan Agreement In connection with the Surprise Property Closing, ZP Dysart entered into the Construction Loan Agreement (the “PMF Loan Agreement”), dated as of July 8, 2024, by and between ZP Dysart and Private Money Funding, LLC (“PMF”). Pursuant to the terms of the PMF Loan Agreement, PMF agreed to loan up to $1,620,000 to ZP Dysart, which loan is evidenced by a promissory note (the “PMF Note”). ZP Dysart’s obligations under the PMF Note and the PMF Loan Agreement are secured by a Deed of Trust, Assignment of Leases and Rents, Security Agreement and Fixture Filing (the “PMF Deed”). The PMF Loan Agreement, the PMF Note, any guaranties, and all other related documents executed and delivered concurrently with the PMF Loan Agreement are referred to herein as the “PMF Loan Documents.” Pursuant to the terms of the PMF Loan Agreement, on July 8, 2024, ZP Dysart issued the PMF Note with the maximum principal amount of $1,620,000 to PMF (the “Maximum Amount”). Interest accrues at the rate of 12% per annum, with ZP Dysart paying interest only in arrears, in monthly installment payments, beginning on August 1, 2024 through July 1, 2029 (the “Maturity Date”). ZP Dysart may prepay the PMF Loan in full or in part at any time. However, during the first 48 months of the term of the loan, if ZP Dysart pays any principal payment, ZP Dysart will pay to PMF a prepayment premium equal to (i) 5% of the amount of principal prepaid in months 1-24; (ii) 2% of the amount of principal prepaid in months 25-36; and (iii) 1% of the amount of principal prepaid in months 36-48, which amount will be due and payable at the time ZP Dysart pays the principal payment. During the nine months ended September 30, 2024, the Company borrowed $1,020,000 of the Maximum Amount and received net proceeds of $983,940, net of origination fees and costs of $36,060. As of September 30, 2024, the principal amount of the loan is $1,020,000 and accrued interest payable amounted to $10,200. During the existence of any event of default, PMF may, at its option, exercise any one or more of the remedies described in the PMF Loan Documents or otherwise available, including declaring all unpaid indebtedness then evidenced by the Note (including any late charges that are then due and payable, any advances thereafter made from the loan and any accruing costs and reasonable attorneys’ fees which are the obligation of ZP Dysart under the PMF Loan Documents) to become immediately due and payable. Unless PMF otherwise elects, such acceleration will occur automatically upon the occurrence of any event of default described in PMF Loan Agreement or PMF Deed. After maturity or during the existence of any event of default, or at any time that ZP Dysart is more than 10 days delinquent in the payment of money as required by the Note or the other Loan Documents (whether or not Holder has given any notice of default or any cure period has expired), then all amounts outstanding thereunder will thereafter bear interest at the default rate of 18% per annum from the date such payment became due until paid, but in no event to exceed the highest rate lawfully collectible under applicable law. Pursuant to the terms of the PMF Loan Agreement, following ZP Dysart’s satisfaction of the conditions to funding the PMF Loan and recordation of the PMF Deed, the loan proceeds will be disbursed in multiple advances through escrow, first in the form of an initial advance in the amount of $1,020,000 for the purpose of contributing funding towards acquiring the Surprise Property (the “Acquisition Advance”). The remaining loan proceeds will be used for the purpose of financing for the completion of Sunday Goods’ Work (as hereinafter defined) (the “Construction Advances”). Following the Acquisition Advance, subject to satisfying the conditions set forth in the PMF Loan Agreement, ZP Dysart will be entitled to request the Construction Advances from the remaining loan proceeds at the following stages of completion of the construction of Sunday Goods’ Work: (i) first advance in the amount of $300,000 at 50% completion, and (ii) final advance in the amount of $300,000 at 100% completion and issuance of certificate of occupancy. The PMF Loan Agreement contains representations, warranties and covenants customary for a transaction of this type. Pursuant to the terms of the Unconditional Repayment Guaranty (the “PMF Guaranty”), dated as of July 8, 2024, by Zoned Properties, Inc. in favor of PMF, the Company guaranteed to PMF the full and prompt payment of the principal sum of the PMF Note or so much thereof that may be outstanding at any one time or from time to time in accordance with its terms when due, by acceleration or otherwise, together with all interest accrued thereon, and the full and prompt payment of all other sums, together with all interest accrued thereon, when due under the terms of the PMF Loan Agreement, the PMF Note, and in any deed of trust, security agreement, lease assignment and other assignment or agreement referred to in the PMF Loan Agreement or the PMF Note and/or now or hereafter securing the PMF Note or setting forth any obligations of ZP Dysart in connection with the loan. During the nine months ended September 30, 2024 and 2023, amortization of debt discount related to notes payable amounted to $15,648 and $13,845, respectively, which is included in interest expense on the accompanying unaudited consolidated statements of operations. On September 30, 2024, future annual principal payments under the above notes payable are as follows: Years ending September 30, Amount 2025 $ 100,431 2026 109,090 2027 466,372 2028 1,350,853 2029 1,092,515 Thereafter 4,110,933 Total principal payments due on September 30, 2024 $ 7,230,194

Convertible Note Payable

Convertible Note Payable	9 Months Ended
	Sep. 30, 2024
Convertible Note Payable [Abstract]
CONVERTIBLE NOTE PAYABLE	NOTE 7 – CONVERTIBLE NOTE PAYABLE 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 Mr. Alan Abrams. The Abrams Debenture accrues interest at the rate of 6% per annum payable quarterly by the 1 st The Company may prepay the Abrams Debenture at any point after nine months, in whole or in part. Pursuant to the terms of the Abrams Debenture, Mr. Abrams is entitled to convert all or a portion of the principal balance and all accrued and unpaid interest due under the Abrams Debenture into shares of the Company’s common stock at a conversion price of $5.00 per share. If the Company defaults on payment, Mr. Abrams may, at his option, extend all conversion rights, through and including the date the Company tenders or attempts to tender payment in full of all amounts due under the Abrams Debenture. Any amount of principal or interest, which is not paid when due shall bear interest at the rate of 12% per annum. Upon an Event of Default (as defined in the Abrams Debenture), Mr. Abrams may (i) declare the entire principal amount and all accrued and unpaid interest under the Abrams Debenture immediately due and payable, and (ii) exercise any and all rights, powers and remedies available to Mr. Abrams at law or in equity or other appropriate proceeding, whether for the specific performance of any covenant or agreement contained in the Abrams Debenture and proceed to enforce the payment thereof or any other legal or equitable right of Mr. Abrams. As of September 30, 2024 and December 31, 2023, the principal balance due under the Abrams Debenture is $2,000,000. As of September 30, 2024 and December 31, 2023, accrued interest payable due under the Abrams Debenture amounted to $0 and $30,000, respectively, which is included in accrued expenses on the accompanying unaudited consolidated balance sheets. For the three months ended September 30, 2024 and 2023, interest expense related to the Abrams Debenture amounted to $30,000. For the nine months ended September 30, 2024 and 2023, interest expense related to the Abrams Debenture amounted to $90,000.

Related Party Transaction

Related Party Transaction	9 Months Ended
	Sep. 30, 2024
Related Party Transaction [Abstract]
RELATED PARTY TRANSACTION	NOTE 8 – RELATED PARTY TRANSACTION Indemnification agreements On August 23, 2021, the Company entered into indemnification agreements with each of its directors and executive officers. In general, these indemnification agreements require the Company to indemnify a director and officer to the fullest extent permitted by law against liabilities that may arise in connection with that director’s service as a director and officer for the Company. Additionally, the Company shall advance expenses incurred as a result of any proceeding against them as to which they could be indemnified. In August 2021, the Company did not renew its officers and directors insurance.

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2024
Stockholders’ Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 9 – 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. As of September 30, 2024 and December 31, 2023, there were 2,000,000 shares of preferred stock outstanding. 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 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 redemption On October 10, 2023, the Company entered into a Stock Redemption Agreement, whereby the Company purchased 100,000 shares of its common stock from a shareholder for $15,000, or $0.15 per share, which as of September 30, 2024 and December 31, 2023, is reflected as treasury stock on the unaudited consolidated balance sheet until such time as the shares are cancelled. On April 23, 2024, following approval by the Company’s Board of Directors, stockholders holding all of the Company’s outstanding preferred stock approved a stock repurchase program (the “Repurchase Program”), pursuant to which the Company is authorized to purchase up to $1 million of its common stock over an unlimited time period. In September 2024, the Company purchased 3,096 shares of its common stock for $1,985, or an average of $0.64 per share, which as of September 30, 2024, is reflected as treasury stock on the unaudited consolidated balance sheet until such time as the shares are cancelled. (C) 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 of 1986, as amended, 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 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 September 30, 2024, 1,012,500 stock option awards are outstanding and 690,000 options are exercisable under the 2016 Plan. As of December 31, 2023, 1,012,500 stock option awards are outstanding and 585,000 options are exercisable under the 2016 Plan. As of September 30, 2024 and December 31, 2023, 8,987,500 and 8,987,500 shares, respectively, were 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 (D) Stock options For the nine months ended September 30, 2024 and 2023, in connection with the accretion of stock-based option expense, the Company recorded stock option expense over the vesting period of $39,133 and $110,537, respectively. As of September 30, 2024, there were 2,262,500 options outstanding and 1,915,000 options vested and exercisable. As of September 30, 2024, there was $61,048 of unvested stock-based compensation expense to be recognized through September 2031. The aggregate intrinsic value on September 30, 2024 was $0 On October 1, 2023, the Company cancelled 90,000 non-vested stock options that were forfeited due to the resignation of an executive officer of the Company. Stock option activities for the nine months ended September 30, 2024 are summarized as follows: Number of Weighted Weighted Aggregate Balance Outstanding December 31, 2023 2,262,500 $ 0.94 4.34 $ - Forfeited - - - Balance Outstanding September 30, 2024 2,262,500 $ 0.94 3.59 $ - Exercisable, September 30, 2024 1,968,750 $ 0.94 3.30 $ - Balance non-vested on December 31, 2023 452,500 $ 0.91 7.47 $ - Forfeited during the period - - - - Vested during the period (158,750 ) 0.82 - - Balance non-vested on September 30, 2024 293,750 $ 0.97 6.46 $ -

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS AND CONTINGENCIES Legal matters From time to time, the Company may be involved in litigation related to claims arising out of its operations in the normal course of business. As of September 30, 2024, the Company is not involved in any pending or threatened legal proceedings that it believes could reasonably be expected to have a material adverse effect on its financial condition, results of operations, or cash flows. Employment and Related Golden Parachute Agreement On May 23, 2018, the Company and Mr. McLaren, the Company’s Chief Executive Officer, Chief Financial Officer and Chairman of the Board of Directors, agreed to replace Mr. McLaren’s 2014 employment agreement with a new employment agreement dated May 23, 2018 (the “2018 Employment Agreement”). Pursuant to the terms of the 2018 Employment Agreement, the Company agreed to continue to pay Mr. McLaren his then-current base annual salary of $215,000, and to award Mr. McLaren with an annual and/or quarterly bonus payable in either cash and/or equity of no less than 2% of the Company’s net income for the associated period. The 2018 Employment Agreement has a term of 10 years. The term and Mr. McLaren’s employment will terminate (a “Termination”) in any of the following circumstances: (i) immediately, if Mr. McLaren dies; (ii) immediately, if Mr. McLaren receives benefits under the long-term disability insurance coverage then provided by the Company or, if no such insurance is in effect, upon Mr. McLaren’s disability; (iii) on the expiration date, as the same may be extended by the parties by written amendment to the 2018 Employment Agreement prior to the occasion thereof; (iv) at the option of the Company for Cause (as defined in the 2018 Employment Agreement) upon the Company’s provision of written notice to Mr. McLaren of the basis for such Termination; (v) at the option of the Company, without Cause; (vi) by Mr. McLaren at any time with Good Reason (as defined in the 2018 Employment Agreement), upon 30 days’ prior written notice to the Company delivered not later than within 90 days of the existence of the condition therefor; or (vii) by Mr. McLaren at any time without Good Reason, upon not less than three months’ prior written notice to the Company. In the event of a Termination for any reason or for no reason whatsoever, or upon the expiration date of the 2018 Employment Agreement, whichever comes first, all rights and obligations under the 2018 Employment Agreement shall cease (i) as to the Company, except for the Company’s obligations for the payment of applicable severance benefits thereunder, and for indemnification thereunder, and (ii) as to Mr. McLaren, except for his obligation under the restrictive covenants in the 2018 Employment Agreement. The Company and Mr. McLaren also entered into a Golden Parachute Agreement (the “Golden Parachute Agreement”) on May 23, 2018. No benefits shall be payable under the Golden Parachute Agreement unless there shall have been a change in control of the Company, as set forth below. For purposes of the Golden Parachute Agreement, amongst other terms in the Golden Parachute Agreement, a “change in control of the Company” shall mean a change of control of a nature that would be required to be reported in response to Item 6 of Schedule 14A of Regulation 14A promulgated under the Securities Exchange Act of 1934, as amended. For purposes of the Golden Parachute Agreement, “Cause” means termination upon (a) the willful and continued failure to substantially perform duties with the Company after a written demand for substantial performance is delivered by the Board, which demand specifically identifies the manner in which the Board believes that duties have not substantially been performed, or (b) the willful engaging in conduct, which is demonstrably and materially injurious to the Company, monetarily or otherwise. For purposes of the Golden Parachute Agreement, “Good Reason” means, without express written consent, the occurrence after a change in control of the Company of any of the following circumstances unless, such circumstances are fully corrected prior to the date of Termination specified in the notice of Termination: (a) a material diminution in Mr. McLaren’s authority, duties or responsibility from those in effect immediately prior to the change in control of the Company; (b) a material diminution in Mr. McLaren’s base compensation; (c) a material change in the geographic location at which Mr. McLaren performs his duties; (d) a material diminution in the authority, duties, or responsibilities of the supervisor to whom Mr. McLaren is required to report, including a requirement that Mr. McLaren report to a corporate officer or employee instead of reporting directly to the Board; (e) a material diminution in the budget over which Mr. McLaren retains authority; (f) a material breach under any agreement with the Company to continue in effect any bonus to which Mr. McLaren was entitled, or any compensation plan in which Mr. McLaren participates immediately prior to the change in control of the Company which is material to Mr. McLaren’s total compensation; (g) a material breach under any agreement with the Company to provide Mr. McLaren benefits substantially similar to those enjoyed by him under any of the Company’s life insurance, medical, health and accident, or disability plans in which he was participating at the time of the change in control of the Company, the failure to continue to provide Mr. McLaren with a Company automobile or allowance in lieu of it, if Mr. McLaren was provided with such an automobile or allowance in lieu of it at the time of the change of control of the Company, the taking of any action by the Company which would directly or indirectly materially reduce any of such benefits or deprive him of any material fringe benefit enjoyed by him at the time of the change in control of the Company, or the failure by the Company to provide him with the number of paid vacation days to which he is entitled on the basis of years of service with the Company in accordance with the Company’s normal vacation policy in effect at the time of the change in control of the Company; Following a change in control of the Company, upon termination of Mr. McLaren’s employment or during a period of disability, Mr. McLaren will be entitled to the following benefits: (i) During any period that he fails to perform his full-time duties with the Company as a result of incapacity due to physical or mental illness, Mr. McLaren will continue to receive his base salary at the rate in effect at the commencement of any such period, together with all amounts payable to him under any compensation plan of the Company during such period, until the Golden Parachute Agreement is terminated. (ii) If Mr. McLaren’s employment is terminated by the Company for Cause or by Mr. McLaren other than for Good Reason, disability, death or retirement, the Company will pay Mr. McLaren his full base salary through the date of Termination at the rate in effect at the time notice of Termination is given, plus all other amounts and benefits to which he is entitled under any compensation plan of the Company at the time such payments are due. (iii) If employment by the Company shall be terminated (a) by the Company other than for Cause, death or disability or (b) by Mr. McLaren for Good Reason, Mr. McLaren will be entitled to benefits provided below: a. The Company will pay Mr. McLaren his full base salary through the date of Termination at the rate in effect at the time notice of Termination is given, plus all other amounts and benefits to which he is entitled under any compensation plan of the Company. b. In lieu of any further salary payments to Mr. McLaren for periods subsequent to the date of Termination, the Company will pay as severance pay to Mr. McLaren a lump sum severance payment (together with the payments provided in clause I(c) and (d) below) equal to five times the sum of his annual base salary in effect immediately prior to the occurrence of the circumstance giving rise to the notice of Termination given in respect of them. c. The Company will pay to Mr. McLaren any deferred compensation allocated or credited to him or his account as of the date of Termination. d. In lieu of shares of common stock of the Company issuable upon exercise of outstanding options, if any, granted to Mr. McLaren under the Company’s stock option plans (which options shall be cancelled upon the making of the payment referred to below), Mr. McLaren will receive an amount in cash equal to the product of (i) the excess of the closing price of the Company’s common stock as reported on or nearest the date of Termination (or, if not so reported, on the basis of the average of the lowest asked and highest bid prices on or nearest the date of Termination), over the per share exercise price of each option held by Mr. McLaren (whether or not then fully exercisable) plus the amount of any applicable cash appreciation rights, times (ii) the number of the Company’s common stock covered by each such option. e. The Company will also pay to Mr. McLaren all legal fees and expenses incurred by him as a result of such Termination. On July 23, 2022, the Board of Directors of the Company appointed Berekk Blackwell, the Company’s Chief Operating Officer, as President of the Company, effective immediately. On July 26, 2022, the Company entered into an employment agreement, effective July 1, 2022, with Mr. Blackwell (the “Blackwell Employment Agreement”). Pursuant to the terms of the Blackwell Employment Agreement, the Company agreed to pay Mr. Blackwell a base annual salary of $150,000 for his services as President and Chief Operating Officer. The Company may also award Mr. Blackwell discretionary cash and/or equity bonuses. The Blackwell Employment Agreement had a term of one year, expiring on July 1, 2023. During the initial term, neither party may terminate the Blackwell Employment Agreement except for Cause (as defined in the Blackwell Employment Agreement). After the initial term that expired July 1, 2023, the Blackwell Employment Agreement continued to be in full force and effect, unaffected by the expiration, except that either party may terminate the Blackwell Employment Agreement for any reason upon 30 days’ written notice to the other party. 401(k) Plan On September 29, 2021, the Company’s board of directors adopted the Zoned Properties 401(k) Plan (the “Plan”) effective January 1, 2021. The Company contributes a matching contribution to the Plan for each employee in an amount equal to 100% of the matched employee contributions that are not in excess of 4% of the employee’s plan compensation. For the nine months ended September 30, 2024 and 2023, the Company contributed $12,178 and $21,585 to the Plan, respectively.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 11 – SEGMENT REPORTING The Company operates in two reportable segments which consist of (1) the operations, leasing and management of its leased commercial properties, herein known as the “Property Investment Portfolio” segment, and (2) advisory and brokerage services related to commercial properties, herein known as the “Real Estate Services” segment. The Company has determined that these reportable segments were strategic business units that offer different products. Currently, these reportable segments are being managed separately based on the fundamental differences in their operations. Information with respect to these reportable business segments for the three and nine months ended September 30, 2024 and 2023 was as follows: For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Revenues: Property investment portfolio $ 750,926 $ 637,143 $ 2,121,544 $ 1,857,208 Real estate services 278,704 83,307 437,464 323,883 1,029,630 720,450 2,559,008 2,181,091 Depreciation and amortization: Property investment portfolio 89,701 91,224 269,218 290,854 Real estate services - - - - 89,701 91,224 269,218 290,854 Interest expense: Property investment portfolio 187,166 155,376 501,670 466,866 Real estate services - - - - 187,166 155,376 501,670 466,866 Loss from unconsolidated joint ventures: Property investment portfolio - - - 7,110 Real estate services - - - - - - - 7,110 Net (loss) income: Property investment portfolio (160,783 ) 226,532 (20,804 ) 211,518 Real estate services 219,655 (112,009 ) 143,866 (364,484 ) $ 58,872 $ 114,523 $ 123,062 $ (152,966 ) September 30, December 31, Identifiable long-lived tangible assets on September 30, 2024 and December 31, 2023 by segment: Property investment portfolio $ 13,076,442 $ 10,048,223 Real estate services - - $ 13,076,442 $ 10,048,223 (a) Operating expenses and other expenses of the Company’s holding company that were not allocated to the real estate services segment are included in the property investment portfolio segment.

Operating Lease Right-of-Use (_

Operating Lease Right-of-Use (“Rou”) Assets and Operating Lease Liability	9 Months Ended
	Sep. 30, 2024
Operating Lease Right-of-Use (“Rou”) Assets and Operating Lease Liability [Abstract]
OPERATING LEASE RIGHT-OF-USE (“ROU”) ASSETS AND OPERATING LEASE LIABILITY	NOTE 12 – OPERATING LEASE RIGHT-OF-USE (“ROU”) ASSETS AND OPERATING LEASE LIABILITY On March 15, 2022, the Company entered to an Assumption of Lease and Consent Agreement with a landlord, whereby the landlord consented to the assignment of an office lease, as amended, from the original tenant to the Company. The lease term began on March 15, 2022 and expires on November 30, 2024, provided the Company has the option to extend the lease for an additional five years. The monthly base rent shall be $2,932 per month through November 30, 2021, $3,005 from December 1, 2022 through November 30, 2023, and $3,078 from December 1, 2023 through November 30, 2024. In adopting ASC Topic 842, Leases (Topic 842) on January 1, 2019, the Company had elected the ‘package of practical expedients’, which permitted it not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs (see Note 2). In addition, the Company elected not to apply ASC Topic 842 to arrangements with lease terms of 12 months or less. Since the terms of the Company’s operating lease for its office space prior to March 15, 2022 was 12 months or less on the date of adoption, pursuant to ASC 842, the Company determined that the lease met the definition of a short-term lease, and the Company did not recognize the right-of use asset and lease liability arising from this lease. Upon signing of the Assumption of Lease and Consent Agreement on March 15, 2022, the Company analyzed the new lease and determined it is required to record a lease liability and a right of use asset on its consolidated balance sheet, at fair value. For the nine months ended September 30, 2024 and 2023, in connection with its operating leases, the Company recorded rent expense of $27,793 and $27,778, respectively, which is included in operating expenses on the accompanying unaudited consolidated statements of operations. The significant assumption used to determine the present value of the lease liability in March 2022 was a discount rate of 6% which was based on the Company’s incremental borrowing rate. On September 30, 2024 and December 31, 2023, right-of-use asset (“ROU”) is summarized as follows: September 30, December 31, Office lease right of use asset $ 90,710 $ 90,710 Less: accumulated amortization (84,718 ) (58,497 ) Balance of ROU assets $ 5,992 $ 32,213 On September 30, 2024, future minimum base lease payments due under a non-cancelable operating lease are as follows: Year ending September 30, Amount 2025 $ 6,157 Total minimum non-cancelable operating lease payments 6,157 Less: discount to fair value (46 ) Total lease liability on September 30, 2024 $ 6,111

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS In October and November 2024, the Company purchased 10,591 shares of its common stock for $6,025, or an average of $0.57 per share, which will be reflected as treasury stock on the unaudited consolidated balance sheet until such time as the shares are cancelled.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 58,872	$ (32,283)	$ 96,473	$ 114,523	$ 42,159	$ (309,648)	$ 123,062	$ (152,966)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Basis of presentation and principles of consolidation	Basis of presentation and principles of consolidation The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated upon consolidation. The unaudited consolidated financial statements for the three and nine months ended September 30, 2024 and 2023 have been prepared by the Company without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). In the opinion of management, all adjustments necessary to present fairly our consolidated financial position, results of operations, and cash flows as of September 30, 2024 and 2023, and for the periods then ended, have been made. Those adjustments consist of normal and recurring adjustments. Operating results for interim periods are not necessarily indicative of results that may be expected for the fiscal year as a whole. Accordingly, the unaudited consolidated financial statements do not include all the information and notes necessary for a comprehensive presentation of our financial position and results of operations and should be read in conjunction with the audited financial statements of the Company for the year ended December 31, 2023 included in our Annual Report on Form 10-K filed with the SEC on March 26, 2024.
Liquidity	Liquidity As reflected in the accompanying unaudited consolidated financial statements, the Company generated net income of $123,062 and cash provided by operations of $455,363 during the nine months ended September 30, 2024. Additionally, as of September 30, 2024, the Company had cash of $1,152,090 and stockholders’ equity of $5,399,893. The cash balance and positive net cash provided by operating activities serves to mitigate the conditions that historically raised substantial doubt about the Company’s ability to continue as a going concern. The Company believes that the Company has sufficient cash and positive cash flows to meet its obligations for a minimum of twelve months from the date of this filing.
Use of estimates	Use of estimates The preparation of the consolidated financial statements in conformity with GAAP 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 unaudited 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 nine months ended September 30, 2024 and 2023 include the collectability of accounts receivable, valuation of investment in equity securities, the useful life of rental properties and property and equipment, assumptions used in assessing impairment of long-term assets including rental property and investment in unconsolidated joint ventures, valuation allowances for deferred tax assets, the fair value of derivative asset or liability related to interest rate swap, 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 states that have legalized and regulated cannabis. Additionally, the Company’s tenants operate in the state-legalized and state-regulated cannabis industry. Consequently, any significant economic downturn in the state markets in which the Company operates 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. Additionally, substantially all of the Company’s real estate properties are leased under triple-net or absolute-net leases to tenants (each, a “Significant Tenant” and collectively, the “Significant Tenants”). For the nine months ended September 30, 2024 and 2023, revenues associated with Significant Tenants amounted to $1,779,227 and $1,842,381, respectively, which represents 69.5% and 84.5% of the Company’s total revenues, respectively (see Note 3).
Fair value of financial instruments	Fair value of financial instruments The carrying amounts reported in the unaudited consolidated balance sheets for cash, accounts receivable, prepaid expenses and other assets, capitalized permit costs, escrow deposits, accounts payable, accrued expenses, and other payables approximate their fair market value based on the short-term maturity of these instruments. The Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 820, Fair Value Measurement The guidance requires that assets and liabilities carried at fair value be classified and disclosed in one of the following categories: ● Level 1: Quoted market prices in active markets for identical assets or liabilities. ● Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. ● Level 3: Unobservable inputs that are not corroborated by market data. Other than the interest rate swap, the Company did not identify any other assets or liabilities that are required to be presented on the balance sheets at fair value, on a recurring basis, in accordance with ASC Topic 820. The following table represents the Company’s fair value hierarchy of its financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023. September 30, 2024 December 31, 2023 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Interest rate swap liability $ — $ 175,382 $ — $ — $ 122,879 $ —
Interest rate swap	Interest rate swap In connection with a bank loan executed in 2022, the Company entered into an interest rate swap agreement to manage interest rate risk related to debt that accrues interest at variable rates. The Company accounts for its interest rate swap agreement in accordance with the guidance related to derivatives and hedging activities. The Company is exposed to market risk from changes in interest rates. The Company agrees to exchange, at specified intervals, the difference between fixed and variable interest amounts calculated by reference to an agreed upon notional principal amount. Interest payments receivable and payable under the terms of the interest rate swap agreement are accrued over the period to which the payment relates and the net difference is treated as an adjustment of interest expense related to the underlying liability. Because the variable interest rates used to calculate payments under the terms of the swap agreement are calculated using different benchmarks than those included in the Company’s variable rate debt agreement, the swap agreement is not considered an effective cash flow hedge. Accordingly, changes in the underlying market value of the remaining swap payments are recognized into income as an increase or decrease to other income (expense) each reporting period. In accordance with ASC 820, Fair Value Measurements and Disclosures The estimated fair value of the interest rate swap agreement is determined by the Counterparty based on market data used by Counterparty and is reflected as a derivative asset or liability on the accompanying unaudited consolidated balance sheet with changes in the fair value reflected in change in fair value of interest rate swap on the accompanying unaudited consolidated statements of operations. The Company uses derivative financial instruments only to manage interest rate risks and not as investment vehicles. Information regarding the interest rate swap is as follows: Description Notional Interest Maturity Fair Value of Fair Value of December 10, 2022 interest rate swap $ 4,429,704 7.65 % December 10, 2032 $ 175,382 $ 122,879
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. The Company had no cash equivalents on September 30, 2024 and December 31, 2023. The Company’s cash is 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. On September 30, 2024 and December 31, 2023, the Company had approximately $631,000 and $2,555,000, respectively, of cash in excess of FDIC limits of $250,000. Any loss incurred or a lack of access to such funds above the FDIC limit could have a significant adverse impact on the Company’s financial condition, results of operations and cash flows.
Accounts receivable	Accounts receivable The Company recognizes an allowance for losses on accounts receivable in an amount equal to the estimated probable losses net of recoveries under the current expected credit loss method. 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. On January 1, 2023, the Company adopted ASC 326, “Financial Instruments - Credit Losses”. In accordance with ASC 326, an allowance is maintained for estimated forward-looking losses resulting from the possible inability of customers to make required payments (current expected losses). The amount of the allowance is determined principally on the basis of past collection experience and known financial factors regarding specific customers. The expense associated with the allowance for doubtful accounts on accounts receivable is recognized in general and administrative expenses.
Investment in unconsolidated joint ventures	Investment in unconsolidated joint ventures The Company has equity investments in various privately held entities. The Company accounts for these investments either under the equity method or cost method of accounting depending on the Company’s ownership interest and level of influence. Investments accounted for under the equity method are recorded based upon the amount of the Company’s investment and adjusted each period for its share of the investee’s income or loss. Investments are reviewed for changes in circumstance or the occurrence of events that suggest an other than temporary event where our investment may not be recoverable. The Company evaluates its investments in these entities for consolidation. It considers its percentage interest in the joint venture, evaluation of control and whether a variable interest entity exists when determining whether or not the investment qualifies for consolidation or if it should be accounted for as an unconsolidated investment under the equity method of accounting. If an investment qualifies for the equity method of accounting, the Company’s investment is recorded initially at cost, and subsequently adjusted for equity in net income (loss) and cash contributions and distributions. The net income or loss of an unconsolidated investment is allocated to its investors in accordance with the provisions of the operating agreement of the entity. The allocation provisions in these agreements may differ from the ownership interest held by each investor. Differences, if any, between the carrying amount of our investment in the respective joint venture and the Company’s share of the underlying equity of such unconsolidated entity are amortized over the respective lives of the underlying assets as applicable. These items are reported as a single line item in the statements of operations as income or loss from investments in unconsolidated affiliated entities.
Long-term investments	Long-term investments Long-term investments include investments in equity securities of entities over which the Company does not have a controlling financial interest or significant influence and are accounted for at fair value. Equity investments without readily determinable fair values are measured at cost with adjustments for observable changes in price or impairments (referred to as the “measurement alternative”). In applying the measurement alternative, the Company performs a qualitative assessment on a quarterly basis and recognizes an impairment if there are sufficient indicators that the fair value of the equity investments is less than carrying values. Changes in value are recorded in non-operating income (loss). On September 30, 2024 and December 31, 2023, long-term investments consisted of an investment in convertible preferred stock that does not have a readily determinable fair value (see Note 5).
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 paid for by the Company 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 allocates 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 nine months ended September 30, 2024 and 2023, the Company did not record any impairment losses. The Company has land which is not subject to depreciation.
Escrow deposits	Escrow deposits The Company is in the business of pursuing real estate acquisitions and investments that may include various contractual instruments to secure a property, such as an Option Agreement or a Purchase and Sale Agreement. These agreements often include the requirement to make escrow deposits. Escrow deposits include cash deposits made by the Company for the future acquisition of properties or for the option to acquire a property. In most cases, upon closing of the acquisition of a property, the escrow deposit will be applied to the purchase price. In some cases, the Company may discontinue pursuit of an acquisition of a property and therefore terminate an existing agreement, which can cause forfeiture of escrow deposits if those deposits are non-refundable. During the nine months ended September 30, 2024 and 2023, the Company forfeited escrow deposits of $39,875 and $15,000, respectively, which is reflected in operating expenses as part of property portfolio business development costs on the accompanying unaudited consolidated statements of operations. On September 30, 2024 and December 31, 2023, escrow deposits amounted to $157,169 and $177,048, respectively.
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	Revenue recognition Property Investment Portfolio Revenues Rental income is accounted for pursuant to ASC Topic 842 “Leases” and 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 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. If the lease provides for tenant improvements, the Company determines whether the tenant improvements, for accounting purposes, are owned by the tenant or the Company. When the Company is the owner of the tenant improvements, the tenant is not considered to have taken physical possession or have control of the physical use of the leased asset until the tenant improvements are substantially completed. When the tenant is the owner of the tenant improvements, any tenant improvement allowance (including amounts that can be taken in the form of cash or a credit against the tenant’s rent) that is funded by the Company is treated as a lease incentive receivable and amortized as a reduction of revenue over the lease term. Currently, the Company’s leases provide for payments with fixed monthly base rents over the term of the leases or annual percentage increases in base rent over the term of the lease. The leases also require the tenant to remit estimated monthly payments to the Company for property taxes and common area maintenance. These payments are recorded as rental income and the related property tax expense is reflected separately on the accompanying unaudited consolidated statements of operations. Real Estate Services Revenues The Company follows ASC Topic 606, Revenue from Contracts with Customers Revenues from advisory services is recognized when the Company performs services pursuant to its agreements with clients and collectability is probable. Brokerage revenues primarily consist of real estate sales commissions and are recognized upon the successful completion of all required services which is likely to occur upon a lease commencement, when escrow closes on the sale of a property, or as otherwise negotiated between the Brokerage and its clients. In accordance with the guidelines established for reporting revenue gross as a principal versus net as an agent in ASC Topic 606, the Company records commission revenues and expenses on a gross basis. Of the criteria listed in ASC Topic 606, the Company is the primary obligor in the transaction, does not have inventory risk, performs all or part of the service, has credit risk, and has wide latitude in establishing the price of services rendered and discretion in selection of agents and determination of service specifications. Brokerage revenues that are payable upon payment of rent or other events beyond the Company’s control are recognized upon the occurrence of such events.
Contract Liabilities	Contract liabilities Contract liabilities include advisory fees received in advance that are deferred and recognized when the services are complete or over the actual or expected contract term, rental revenue received in advance, and other deferred revenue for when the Company receives consideration from an agreement before certain criteria have been met for revenue to be recognized in conformity with GAAP. During the nine months ended September 30, 2024 and 2023, contract liabilities activities were as follows: Nine Months Nine Months Balance at beginning of period $ 346,176 $ 303,315 Rental payments received in advance 54,836 56,540 Accretion of contract liabilities to revenue (77,755 ) (15,169 ) Customer refund - (2,500 ) Balance at end of period $ 323,257 $ 342,186
Lease accounting	Lease accounting The FASB’s ASC Topic 842, “Leases” For leases entered into on or after the effective date, where the Company is the lessor, at the inception of the contract, the Company assesses whether the contract is a sales-type, direct financing or operating lease by reviewing the terms of the lease and determining if the lessee obtains control of the underlying asset implicitly or explicitly. If a change to a pre-existing lease occurs, the Company evaluates if the modification results in a separate new lease or a modified lease. A new lease results when a modification provides additional right of use. The new lease or modified lease is then reassessed to determine its classification based on the modified terms. As disclosed in Note 3, on January 24, 2022 and effective on March 1, 2022, the Chino Valley lease was amended and the monthly base rent was increased to $87,581 due to additional space of 30,000 square feet being leased to the lessee, increasing the premises to a total of 97,312 square feet of operational space. In connection with this lease amendment, the Company paid $500,000 to the tenant as a tenant improvement allowance or lease incentive for investment into the premises, which was capitalized as a lease incentive receivable and is recognized on a straight-line basis over the remaining lease term as a reduction to the lease income. The increase in monthly rent was commensurate with the additional space being leased; therefore, this modification qualifies as a separate contract under ASC 842 which does not require lease classification reassessment. The Company excludes short-term leases having initial terms of 12-months or less as an accounting policy election and recognizes rent expense on a straight-lines basis over the lease term. The Company records revenues from rental properties for its operating leases where it is the lessor on a straight-line basis. Any revenue on the straight-line basis exceeding the monthly payment amount required on the operating lease is reflected as deferred rent. In prior years, the Company has amended certain leases which resulted in the abatement of rent. Additionally, in connection with operating leases on various properties, the Company abated certain lease payments. These rent abatements and the effect of recording rent on a straight-line basis resulted in aggregate deferred rent as of September 30, 2024 and December 31, 2023 of $624,356 and $371,472, respectively (see Note 3). Additionally, if the lease provides for tenant improvements, the Company determines whether the tenant improvements, for accounting purposes, are owned by the tenant or the Company. When the Company is the owner of the tenant improvements, the tenant is not considered to have taken physical possession or have control of the physical use of the leased asset until the tenant improvements are substantially completed. When the tenant is the owner of the tenant improvements, any tenant improvement allowance (including amounts that can be taken in the form of cash or a credit against the tenant’s rent) that is funded is treated as a lease incentive receivable and amortized as a reduction of revenue over the lease term. For contracts entered into on or after the effective date, where the Company is the lessee, at the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company’s assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether we obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether we have the right to direct the use of the asset. The Company allocates the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. For leases where the Company is a lessee, primarily for the Company’s administrative office lease, the Company analyzed if it would be required to record a lease liability and a right of use asset on its consolidated balance sheets at fair value upon adoption of ASC 842. Operating lease right of use asset represents the right to use the leased asset for the lease term and operating lease liability is recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company used its incremental borrowing rate of 6% based on the information available at the adoption date or execution of a lease agreement in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is included in general and administrative expenses in the unaudited consolidated statements of operations.
Basic and diluted loss per share	Basic and diluted loss per share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of shares of common stock outstanding during each period. Diluted loss per share is computed by dividing net 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 (loss) income per share is an earnings allocation formula that determines (loss) income 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 (loss) per common share: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Net income (loss) per common share - basic: Net income (loss) $ 58,872 $ 114,523 $ 123,062 $ (152,966 ) Less: undistributed (earnings) loss allocated to participating securities - - - - Net income (loss) allocated to common stockholders $ 58,872 $ 114,523 $ 123,062 $ (152,966 ) Weighted average common shares outstanding – basic 12,101,062 12,201,548 12,101,385 12,201,548 Net income (loss) per common share – basic $ 0.00 $ 0.01 $ 0.01 $ (0.01 ) Net income (loss) per common share - diluted: Net income (loss) allocated to common shareholders – basic $ 58,872 $ 114,523 $ 123,062 $ (152,966 ) Add: interest of convertible debt 30,000 30,000 90,000 - Numerator for income (loss) per common share – basic $ 88,872 $ 144,523 $ 213,062 $ (152,966 ) Weighted average common shares outstanding – basic 12,101,062 12,201,548 12,101,385 12,201,548 Add: dilutive shares related to: Stock options - - - - Convertible debt 400,000 400,000 400,000 - Weighted average common shares outstanding – diluted 12,501,062 12,601,548 12,501,385 12,201,548 Net income (loss) per common share – diluted $ 0.00 $ 0.01 $ 0.01 $ (0.01 ) 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 nine months ended September 30, 2024 and 2023. September 30, 2024 2023 Convertible debt - 400,000 Stock options 2,262,500 2,352,500 2,262,500 2,752,500
Segment reporting	Segment reporting The Company operates in two reportable segments which consist of (1) the operations, leasing and management of its leased commercial properties, herein known as the “Property Investment Portfolio” segment, and (2) advisory and brokerage services related to commercial properties, herein known as the “Real Estate Services” segment. The Company has determined that these reportable segments were strategic business units that offered different products. Currently, these reportable segments are being managed separately based on the fundamental differences in their operations.
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. 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 September 30, 2024 and December 31, 2023 that would require either recognition or disclosure in the accompanying unaudited 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.
Recently issued accounting pronouncements	Recently issued accounting pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosure, or ASC 280, which is intended to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expense significant segment expense Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying unaudited consolidated financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2024
Summary of Significant Accounting Policies [Abstract]
Schedule of Fair Value Hierarchy	The following table represents the Company’s fair value hierarchy of its financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023. September 30, 2024 December 31, 2023 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Interest rate swap liability $ — $ 175,382 $ — $ — $ 122,879 $ —
Schedule of Information Regarding the Interest Rate Swap	Information regarding the interest rate swap is as follows: Description Notional Interest Maturity Fair Value of Fair Value of December 10, 2022 interest rate swap $ 4,429,704 7.65 % December 10, 2032 $ 175,382 $ 122,879
Schedule of Contract Liabilities Activities	During the nine months ended September 30, 2024 and 2023, contract liabilities activities were as follows: Nine Months Nine Months Balance at beginning of period $ 346,176 $ 303,315 Rental payments received in advance 54,836 56,540 Accretion of contract liabilities to revenue (77,755 ) (15,169 ) Customer refund - (2,500 ) Balance at end of period $ 323,257 $ 342,186
Schedule of Basic and Diluted Net Income (Loss) Per Common Share	The following table presents a reconciliation of basic and diluted net income (loss) per common share: Three Months Ended Nine Months Ended 2024 2023 2024 2023 Net income (loss) per common share - basic: Net income (loss) $ 58,872 $ 114,523 $ 123,062 $ (152,966 ) Less: undistributed (earnings) loss allocated to participating securities - - - - Net income (loss) allocated to common stockholders $ 58,872 $ 114,523 $ 123,062 $ (152,966 ) Weighted average common shares outstanding – basic 12,101,062 12,201,548 12,101,385 12,201,548 Net income (loss) per common share – basic $ 0.00 $ 0.01 $ 0.01 $ (0.01 ) Net income (loss) per common share - diluted: Net income (loss) allocated to common shareholders – basic $ 58,872 $ 114,523 $ 123,062 $ (152,966 ) Add: interest of convertible debt 30,000 30,000 90,000 - Numerator for income (loss) per common share – basic $ 88,872 $ 144,523 $ 213,062 $ (152,966 ) Weighted average common shares outstanding – basic 12,101,062 12,201,548 12,101,385 12,201,548 Add: dilutive shares related to: Stock options - - - - Convertible debt 400,000 400,000 400,000 - Weighted average common shares outstanding – diluted 12,501,062 12,601,548 12,501,385 12,201,548 Net income (loss) per common share – diluted $ 0.00 $ 0.01 $ 0.01 $ (0.01 )
Schedule of Diluted Net Loss Per Share as their Effect would be Anti-Dilutive Net Loss Per Share	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 nine months ended September 30, 2024 and 2023. September 30, 2024 2023 Convertible debt - 400,000 Stock options 2,262,500 2,352,500 2,262,500 2,752,500

Concentrations and Risks (Table

Concentrations and Risks (Tables)	9 Months Ended
	Sep. 30, 2024
Concentrations and Risks [Abstract]
Schedule of Future Minimum Lease Payments	Future minimum lease payments to be received, on all leased properties, for each of the five succeeding calendar years and thereafter as of September 30, 2024, consists of the following: Future annual base rent: Amount 2024 (remainder of year) $ 599,187 2025 2,563,226 2026 2,725,617 2027 2,746,432 2028 2,776,883 2029 2,808,247 Thereafter 31,338,074 Total $ 45,557,666
Schedule of Revenues Associated with Significant Tenant Leases	For the nine months ended September 30, 2024 and 2023, revenues associated with Significant Tenant leases described above are summarized as follows: For the % of For the % of Broken Arrow $ 840,323 32.8 % $ 840,323 38.5 % VSM 492,552 19.3 % 492,552 22.6 % Rapid Fish 446,352 17.4 % 464,695 21.3 % Total $ 1,779,227 69.5 % $ 1,797,570 82.4 %

Rental Properties (Tables)

Rental Properties (Tables)	9 Months Ended
	Sep. 30, 2024
Rental Properties [Abstract]
Schedule of Rental Properties, Net	On September 30, 2024 and December 31, 2023, rental properties, net consisted of the following: Description Useful Life September 30, December 31, Building and building improvements 5-39 $ 10,332,213 $ 9,258,431 Construction in progress - 11,514 18,976 Land - 5,578,015 3,353,378 Rental properties, at cost 15,921,742 12,630,785 Less: accumulated depreciation (2,854,582 ) (2,590,261 ) Rental properties, net $ 13,067,160 $ 10,040,524

Investment in Unconsolidated _2

Investment in Unconsolidated Joint Venture and Equity Securities (Tables)	9 Months Ended
	Sep. 30, 2024
Investment in Unconsolidated Joint Venture and Equity Securities [Abstract]
Schedule of Balance Sheets (Unaudited)	The following represents summarized financial information derived from the financial statements of the Zoneomics Green Joint Venture, as of September 30, 2024 and for the nine months ended September 30, 2024. Balance sheets (Unaudited): Zoneomics Current assets: Cash $ 9,847 Total assets $ 9,847 Liabilities $ - Equity 9,847 Total liabilities and equity $ 9,847
Schedule of Statement of Operations (Unaudited)	Statement of operations (Unaudited) Zoneomics Net sales $ - Operating recovery (expenses) - Net income (loss) $ - Company’s share of income (loss) from unconsolidated joint ventures $ -

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Payable [Abstract]
Schedule of Notes Payable	On September 30, 2024 and December 31, 2023, notes payable consisted of the following: September 30, December 31, Note payable - East West Bank $ 4,415,512 $ 4,447,068 Notes payable - Woodward Properties 1,794,682 1,829,232 Note payable - Surprise, AZ property 1,020,000 - Total principal due on notes payable 7,230,194 6,276,300 Less: debt discount (185,011 ) (164,598 ) Notes payable, net $ 7,045,183 $ 6,111,702
Schedule of Future Principal Payments Under Notes Payable	On September 30, 2024, future annual principal payments under the above notes payable are as follows: Years ending September 30, Amount 2025 $ 100,431 2026 109,090 2027 466,372 2028 1,350,853 2029 1,092,515 Thereafter 4,110,933 Total principal payments due on September 30, 2024 $ 7,230,194

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	9 Months Ended
	Sep. 30, 2024
Stockholders’ Equity [Abstract]
Schedule of Stock Option Activities	Stock option activities for the nine months ended September 30, 2024 are summarized as follows: Number of Weighted Weighted Aggregate Balance Outstanding December 31, 2023 2,262,500 $ 0.94 4.34 $ - Forfeited - - - Balance Outstanding September 30, 2024 2,262,500 $ 0.94 3.59 $ - Exercisable, September 30, 2024 1,968,750 $ 0.94 3.30 $ - Balance non-vested on December 31, 2023 452,500 $ 0.91 7.47 $ - Forfeited during the period - - - - Vested during the period (158,750 ) 0.82 - - Balance non-vested on September 30, 2024 293,750 $ 0.97 6.46 $ -

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Reportable Business Segments	Information with respect to these reportable business segments for the three and nine months ended September 30, 2024 and 2023 was as follows: For the Three Months Ended For the Nine Months Ended 2024 2023 2024 2023 Revenues: Property investment portfolio $ 750,926 $ 637,143 $ 2,121,544 $ 1,857,208 Real estate services 278,704 83,307 437,464 323,883 1,029,630 720,450 2,559,008 2,181,091 Depreciation and amortization: Property investment portfolio 89,701 91,224 269,218 290,854 Real estate services - - - - 89,701 91,224 269,218 290,854 Interest expense: Property investment portfolio 187,166 155,376 501,670 466,866 Real estate services - - - - 187,166 155,376 501,670 466,866 Loss from unconsolidated joint ventures: Property investment portfolio - - - 7,110 Real estate services - - - - - - - 7,110 Net (loss) income: Property investment portfolio (160,783 ) 226,532 (20,804 ) 211,518 Real estate services 219,655 (112,009 ) 143,866 (364,484 ) $ 58,872 $ 114,523 $ 123,062 $ (152,966 )
Schedule of Identifiable Long-Lived Tangible Assets	September 30, December 31, Identifiable long-lived tangible assets on September 30, 2024 and December 31, 2023 by segment: Property investment portfolio $ 13,076,442 $ 10,048,223 Real estate services - - $ 13,076,442 $ 10,048,223

Operating Lease Right-of-Use _2

Operating Lease Right-of-Use (“Rou”) Assets and Operating Lease Liability (Tables)	9 Months Ended
	Sep. 30, 2024
Operating Lease Right-of-Use (“Rou”) Assets and Operating Lease Liability [Abstract]
Schedule of Right-of-Use Asset (“ROU”)	On September 30, 2024 and December 31, 2023, right-of-use asset (“ROU”) is summarized as follows: September 30, December 31, Office lease right of use asset $ 90,710 $ 90,710 Less: accumulated amortization (84,718 ) (58,497 ) Balance of ROU assets $ 5,992 $ 32,213
Schedule of Future Minimum Base Lease Payments Due Under Non-Cancelable Operating Lease	On September 30, 2024, future minimum base lease payments due under a non-cancelable operating lease are as follows: Year ending September 30, Amount 2025 $ 6,157 Total minimum non-cancelable operating lease payments 6,157 Less: discount to fair value (46 ) Total lease liability on September 30, 2024 $ 6,111

Organization and Nature of Op_2

Organization and Nature of Operations (Details)	9 Months Ended
	Sep. 30, 2024
Organization and Nature of Operations [Line Items]
Incorporated date	Aug. 25, 2003
Two Joint Ventures [Member]
Organization and Nature of Operations [Line Items]
Equity interest rate, percentage	50%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)			1 Months Ended	3 Months Ended						9 Months Ended		12 Months Ended
	Jul. 08, 2024 USD ($)	Nov. 30, 2021 USD ($)	Mar. 01, 2022 USD ($) Squarefeet	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Sep. 30, 2024 USD ($) segments	Sep. 30, 2023 USD ($)	Nov. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Summary of Significant Accounting Policies [Line Items]
Net income (loss)				$ 58,872	$ (32,283)	$ 96,473	$ 114,523	$ 42,159	$ (309,648)	$ 123,062	$ (152,966)
Cash provided by operations										455,363	28,325
Cash				1,152,090						1,152,090			$ 3,099,795
Stockholders' equity				$ 5,399,893	$ 5,333,384	$ 5,352,650	$ 5,635,869	$ 5,491,256	$ 5,411,912	5,399,893	5,635,869		5,239,683	$ 5,678,298
Revenue associated with significant tenants										$ 1,779,227	$ 1,842,381
Total revenues percentage				69.50%			82.40%			69.50%	82.40%
Amount of cash excess of FDIC				$ 631,000						$ 631,000			2,555,000
Federal deposit insurance corporation limits				250,000						250,000
Forfeited escrow deposits				17,000						39,875	$ 15,000
Escrow deposits amount				157,169						157,169			177,048
Increase in monthly base rent payable	$ 25,000	$ 2,932										$ 3,005
Total of operational space (in Squarefeet) | Squarefeet			97,312
Incentive lease				500,000						500,000
Deferred rent				$ 624,356						$ 624,356			$ 371,472
Borrowing rate										6%
Number of reportable segments (in segments) | segments										2
Chino Valley Lease [Member]
Summary of Significant Accounting Policies [Line Items]
Increase in monthly base rent payable			$ 87,581
Additional space (in Squarefeet) | Squarefeet			30,000
Office Equipment [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life of assets				5 years						5 years
Furniture and Fixtures [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life of assets				7 years						7 years
Minimum [Member] | Building and Building Improvements [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life of assets				5 years						5 years
Minimum [Member] | Vehicles [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life of assets				5 years						5 years
Maximum [Member] | Building and Building Improvements [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life of assets				39 years						39 years
Maximum [Member] | Vehicles [Member]
Summary of Significant Accounting Policies [Line Items]
Estimated useful life of assets				10 years						10 years
Significant Tenants [Member]
Summary of Significant Accounting Policies [Line Items]
Total revenues percentage				69.50%			84.50%			69.50%	84.50%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Fair Value Hierarchy - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Level 1 [Member]
Schedule of Fair Value Hierarchy [Line Items]
Interest rate swap liability
Level 2 [Member]
Schedule of Fair Value Hierarchy [Line Items]
Interest rate swap liability	175,382	122,879
Level 3 [Member]
Schedule of Fair Value Hierarchy [Line Items]
Interest rate swap liability

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Information Regarding the Interest Rate Swap - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Schedule of Information Regarding the Interest Rate Swap [Abstract]
Notional Amount	$ 4,429,704
Interest Rate	7.65%
Maturity	Dec. 10, 2032
Fair Value of Liability	$ 175,382	$ 122,879

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Contract Liabilities Activities - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Schedule of Contract Liabilities Activities [Abstract]
Balance at beginning of period	$ 346,176	$ 303,315
Rental payments received in advance	54,836	56,540
Accretion of contract liabilities to revenue	(77,755)	(15,169)
Customer refund		(2,500)
Balance at end of period	$ 323,257	$ 342,186

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Income (Loss) Per Common Share - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Net income (loss) per common share - basic:
Net income (loss)	$ 58,872	$ (32,283)	$ 96,473	$ 114,523	$ 42,159	$ (309,648)	$ 123,062	$ (152,966)
Less: undistributed (earnings) loss allocated to participating securities
Net income (loss) allocated to common stockholders	58,872	(32,283)	96,473	114,523	42,159	(309,648)	123,062	(152,966)
Net income (loss) allocated to common shareholders – basic	58,872	$ (32,283)	$ 96,473	114,523	$ 42,159	$ (309,648)	123,062	(152,966)
Add: interest of convertible debt	30,000			30,000			90,000
Numerator for income (loss) per common share – basic	$ 88,872			$ 144,523			$ 213,062	$ (152,966)
Weighted average common shares outstanding – basic (in Shares)	12,101,062			12,201,548			12,101,385	12,201,548
Net income (loss) per common share – basic (in Dollars per share)	$ 0			$ 0.01			$ 0.01	$ (0.01)
Add: dilutive shares related to:
Stock options (in Shares)
Convertible debt (in Shares)	400,000			400,000			400,000
Weighted average common shares outstanding – diluted (in Shares)	12,501,062			12,601,548			12,501,385	12,201,548
Net income (loss) per common share – diluted (in Dollars per share)	$ 0			$ 0.01			$ 0.01	$ (0.01)

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details) - Schedule of Diluted Net Loss Per Share as their Effect would be Anti-Dilutive Net Loss Per Share - shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive shares	2,262,500	2,752,500
Convertible Debt [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive shares		400,000
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive shares	2,262,500	2,352,500

Concentrations and Risks (Detai

Concentrations and Risks (Details)

9 Months Ended

12 Months Ended

Jul. 08, 2024 USD ($) a

Jan. 18, 2024

Jan. 02, 2024 USD ($)

Nov. 29, 2022 USD ($)

Mar. 15, 2022

Mar. 01, 2022 USD ($) $ / ft²

Jan. 24, 2022 USD ($) ft²

Nov. 30, 2021 USD ($)

Sep. 01, 2021 USD ($) ft²

Aug. 23, 2021 $ / ft²

May 29, 2020 USD ($)

Jan. 01, 2019 USD ($)

May 01, 2018 USD ($)

Sep. 30, 2024 USD ($)

Dec. 31, 2023 USD ($)

Nov. 30, 2023 USD ($)

Dec. 31, 2022 USD ($)

Sep. 30, 2023 USD ($)

Concentrations and Risks [Line Items]

Rental income percentage

10%

Agreement Lease term

5 years

12 years

Expire date

Nov. 30, 2024

Rental payment

$ 25,000

$ 2,932

$ 3,005

Percentage of base rent

5%

Tenants improvements

$ 8,000,000

Fixed rate per square feet (in Square Feet) | a

1.114

Additional square feet (in Square Feet) | ft²

30,000

Cost of improvements

$ 8,000,000

Consideration paid

300,000

Capital improvements

850,000

Security deposit

2,272

$ 2,272

Contract liability

300,000

Amortized assignment fees

300,000

Lease modification amount

$ 323,257

346,176

$ 303,315

$ 342,186

Lease, description

The Woodward Lease commenced on December 1, 2022 and had a term of 14 years and 4 months through March 1, 2037, with two 5-year options to extend the term, exercisable by the Woodward Tenant by written notice to ZP Woodward given not later than 180 days prior to the expiration of the then current term on the same terms and conditions as provided in this Lease.

Increasing over the term of lease

3%

Lease base rental rate

$ 3,846

Lease term

15 years

15 years

Percentage of annual rent

3%

Lease incentive receivable

428,899

449,541

Tenant improvement allowance

$ 500,000

Deferred revenue

268,421

281,340

Chino Valley, AZ [Member]

Concentrations and Risks [Line Items]

Agreement Lease term

22 years

Expire date

Apr. 30, 2040

Rental payment

$ 87,581

$ 55,195

$ 32,800

$ 35,000

Percentage of base rent

5%

Tenants improvements

$ 8,000,000

Fixed rate per square foot per month (in Dollars per Square Foot) | $ / ft²

0.82

Fixed rate per square feet (in Square Feet) | ft²

97,312

67,312

Tenant improvement allowance

$ 500,000

Green Valley, AZ [Member]

Concentrations and Risks [Line Items]

Agreement Lease term

22 years

Expire date

Apr. 30, 2040

Rental payment

3,500

$ 3,500

Zoned Arizona [Member]

Concentrations and Risks [Line Items]

Agreement Lease term

22 years

Expire date

Apr. 30, 2040

Rental payment

$ 49,200

$ 33,500

Percentage of base rent

5%

Capital improvements

3,000,000

Security deposit

147,600

Amortized assignment fees

300,000

Assignment price

300,000

Kingman, AZ [Member]

Concentrations and Risks [Line Items]

Agreement Lease term

22 years

Expire date

Apr. 30, 2040

Rental payment

$ 4,000

Percentage of base rent

5%

Security deposit

$ 14,960

Additional rent percentage

50%

Additional rent

$ 3,500

Security Deposit [Member]

Concentrations and Risks [Line Items]

Security deposit

$ 14,960

Pleasant Ridge, MI [Member]

Concentrations and Risks [Line Items]

Rental payment

$ 40,319

Reaffirmation of Guaranty [Member]

Concentrations and Risks [Line Items]

Agreement Lease term

14 years 6 months

Sunday Goods [Member]

Concentrations and Risks [Line Items]

Tenant improvement allowance

$ 1,000,000

CJK [Member]

Concentrations and Risks [Line Items]

Security deposit

$ 22,000

Sublease deposit

$ 22,000

Security deposit percentage

68%

Significant Tenants [Member]

Concentrations and Risks [Line Items]

Security deposits payable

$ 353,105

290,460

Deferred rent

$ 624,356

$ 371,472

Percentage of total assets

57.60%

69.40%

Minimum [Member]

Concentrations and Risks [Line Items]

Fixed rate per square foot per month (in Dollars per Square Foot) | $ / ft²

0.82

Minimum [Member] | Chino Valley, AZ [Member]

Concentrations and Risks [Line Items]

Rental payment

$ 35,000

Maximum [Member]

Concentrations and Risks [Line Items]

Fixed rate per square foot per month (in Dollars per Square Foot) | $ / ft²

0.9

Maximum [Member] | Chino Valley, AZ [Member]

Concentrations and Risks [Line Items]

Rental payment

$ 40,000

Contract Liabilities [Member] | Zoned Arizona [Member]

Concentrations and Risks [Line Items]

Lease modification amount

$ 268,421

$ 281,340

Concentrations and Risks (Det_2

Concentrations and Risks (Details) - Schedule of Future Minimum Lease Payments	Sep. 30, 2024 USD ($)
Schedule of Future Minimum Lease Payments [Abstract]
2024 (remainder of year)	$ 599,187
2025	2,563,226
2026	2,725,617
2027	2,746,432
2028	2,776,883
2029	2,808,247
Thereafter	31,338,074
Total	$ 45,557,666

Concentrations and Risks (Det_3

Concentrations and Risks (Details) - Schedule of Revenues Associated with Significant Tenant Leases - USD ($)	Sep. 30, 2024	Sep. 30, 2023
Schedule of Revenues Associated with Significant Tenant Leases [Line Items]
Revenue amount	$ 1,779,227	$ 1,797,570
Percentage of Total Revenues	69.50%	82.40%
Broken Arrow [Member]
Schedule of Revenues Associated with Significant Tenant Leases [Line Items]
Revenue amount	$ 840,323	$ 840,323
Percentage of Total Revenues	32.80%	38.50%
VSM [Member]
Schedule of Revenues Associated with Significant Tenant Leases [Line Items]
Revenue amount	$ 492,552	$ 492,552
Percentage of Total Revenues	19.30%	22.60%
Rapid Fish [Member]
Schedule of Revenues Associated with Significant Tenant Leases [Line Items]
Revenue amount	$ 446,352	$ 464,695
Percentage of Total Revenues	17.40%	21.30%

Rental Properties (Details)

Rental Properties (Details)			3 Months Ended		9 Months Ended
	Jul. 08, 2024 USD ($) a	Jan. 19, 2024 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)
Rental Properties [Line Items]
Cash purchase price		$ 1,585,878
Representing purchase price		1,250,000
Assignment fees		185,000
Cash		150,878
Commission expense		65,000
Sponsor fee		79,634
Other costs		$ 6,244
Land (in Acres) | a	1.114
Aggregate purchase amount	$ 1,712,541
Purchase price	1,100,000
Onsite and offsite improvements	492,022
Acquisition of real estate	120,519
Reimbursement off site work	250,000
Reimbursement on site work	$ 350,000
Depreciation of rental properties			$ 88,032	$ 89,934	$ 264,320	$ 286,982

Rental Properties (Details) - S

Rental Properties (Details) - Schedule of Rental Properties, Net - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Rental Properties, Net [Line Items]
Rental properties, at cost	$ 15,921,742	$ 12,630,785
Less: accumulated depreciation	(2,854,582)	(2,590,261)
Rental properties, net	13,067,160	10,040,524
Building and building improvements [Member]
Schedule of Rental Properties, Net [Line Items]
Rental properties, at cost	$ 10,332,213	9,258,431
Construction in progress [Member]
Schedule of Rental Properties, Net [Line Items]
Useful Life (Years)
Rental properties, at cost	$ 11,514	18,976
Land [Member]
Schedule of Rental Properties, Net [Line Items]
Useful Life (Years)
Rental properties, at cost	$ 5,578,015	$ 3,353,378
Minimum [Member] | Building and building improvements [Member]
Schedule of Rental Properties, Net [Line Items]
Useful Life (Years)	5 years
Maximum [Member] | Building and building improvements [Member]
Schedule of Rental Properties, Net [Line Items]
Useful Life (Years)	39 years

Investment in Unconsolidated _3

Investment in Unconsolidated Joint Venture and Equity Securities (Details) - USD ($)			3 Months Ended		9 Months Ended
	Dec. 31, 2023	Jun. 24, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	May 01, 2021	Dec. 13, 2013
Investment in Unconsolidated Joint Venture and Equity Securities [Line Items]
Aggregate carrying value	$ 4,923		$ 4,923		$ 4,923
Impairment loss	45,000
Loss from unconsolidated joint ventures						$ (7,110)
Convertible preferred stock value	$ 2,000		$ 2,000		$ 2,000
Convertible preferred per share (in Dollars per share)	$ 0.001		$ 0.001		$ 0.001			$ 0.001
Investment in equity securities amount			$ 50,000		$ 50,000
Investment in equity securities amounted	$ 50,000		$ 50,000		$ 50,000
Zoneomics Green, LLC [Member]
Investment in Unconsolidated Joint Venture and Equity Securities [Line Items]
Ownership percentage							50%
Anami Technology, Inc. [Member]
Investment in Unconsolidated Joint Venture and Equity Securities [Line Items]
Ownership percentage		20%
Series A Convertible Preferred Stock [Member]
Investment in Unconsolidated Joint Venture and Equity Securities [Line Items]
Convertible preferred stock (in Shares)		875
Convertible preferred stock value		$ 50,000
Convertible preferred per share (in Dollars per share)		$ 57.14

Investment in Unconsolidated _4

Investment in Unconsolidated Joint Venture and Equity Securities (Details) - Schedule of Balance Sheets (Unaudited) - Zoneomics Green [Member]	Sep. 30, 2024 USD ($)
Current assets:
Cash	$ 9,847
Total assets	9,847
Liabilities
Equity	9,847
Total liabilities and equity	$ 9,847

Investment in Unconsolidated _5

Investment in Unconsolidated Joint Venture and Equity Securities (Details) - Schedule of Statement of Operations (Unaudited) - Zoneomics Green [Member]	9 Months Ended
	Sep. 30, 2024 USD ($)
Schedule of Statement of Operations (Unaudited) [Line Items]
Net sales
Operating recovery (expenses)
Net income (loss)
Company’s share of income (loss) from unconsolidated joint ventures

Notes Payable (Details)

Notes Payable (Details) - USD ($)						9 Months Ended		12 Months Ended
	Jul. 08, 2024	Feb. 24, 2023	Dec. 31, 2022	Dec. 05, 2022	Jul. 11, 2022	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 07, 2022
Notes Payable [Line Items]
Loan and other fees			$ 184,596		$ 176,472
Additional fees					8,124
Aggregating loan and other fees					$ 184,596
Property appraised value						65%
Tenant securities deposits						$ 350,000
Percentage of loan-to-value									50%
Variable prime rate plus percentage						8.75%		9.25%
Amended note matures									10 years
Received gross proceeds			$ 4,500,000
Fixed interest percentage									7.65%
Principal amount						$ 7,230,194
Interest accrues rate, percentage	12%
Loan amount	$ 1,620,000
Principal amount	$ 1,620,000
Loan agreement, description						(i) 5% of the amount of principal prepaid in months 1-24; (ii) 2% of the amount of principal prepaid in months 25-36; and (iii) 1% of the amount of principal prepaid in months 36-48, which amount will be due and payable at the time ZP Dysart pays the principal payment.
Borrowed amount						$ 1,020,000
Net proceeds						983,940
Origination fees and costs						36,060
Principal loan amount						1,020,000
Accrued interest payable						10,200
Initial advance amount						$ 1,020,000
Construction advance, description						(i) first advance in the amount of $300,000 at 50% completion, and (ii) final advance in the amount of $300,000 at 100% completion and issuance of certificate of occupancy.
Amortization of debt discount						$ 15,648	$ 13,845
Zoned Arizona [Member]
Notes Payable [Line Items]
Amortization period					25 years				30 years
Principal amount									$ 4,500,000
East West Bank [Member]
Notes Payable [Line Items]
Principal amount						4,415,512		$ 4,447,068
Interest due						2,908		8,861
Woodward Property Note Payable [Member]
Notes Payable [Line Items]
Principal amount				$ 1,425,000
23616 Land Contract Note Payable [Member]
Notes Payable [Line Items]
Principal amount						1,387,464		1,408,962
Interest due						0		0
Bears interest rate				9%
Monthly installments				$ 12,821
Balloon payment						1,274,117
23634 Land Contract Note Payable [Member]
Notes Payable [Line Items]
Principal amount						407,218		420,270
Interest due						$ 0		$ 0
Monthly installments		$ 3,865
Land contact note payable		$ 430,000
Interest accrues rate, percentage		7%
ZP Dysart [Member]
Notes Payable [Line Items]
Interest default rate						18%
Maximum [Member]
Notes Payable [Line Items]
Debt coverage ratio						1.40
Maximum [Member] | Zoned Arizona [Member]
Notes Payable [Line Items]
Debt coverage ratio						1.50
Minimum [Member]
Notes Payable [Line Items]
Debt coverage ratio						1.00
Minimum [Member] | Zoned Arizona [Member]
Notes Payable [Line Items]
Debt coverage ratio						1.0
Interest Payments [Member]
Notes Payable [Line Items]
Variable prime rate plus percentage									0.75%

Notes Payable (Details) - Sched

Notes Payable (Details) - Schedule of Notes Payable - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Notes Payable [Line Items]
Total principal due on notes payable	$ 7,230,194	$ 6,276,300
Less: debt discount	(185,011)	(164,598)
Notes payable, net	7,045,183	6,111,702
Note payable - East West Bank [Member]
Schedule of Notes Payable [Line Items]
Total principal due on notes payable	4,415,512	4,447,068
Notes payable - Woodward Properties [Member]
Schedule of Notes Payable [Line Items]
Total principal due on notes payable	1,794,682	1,829,232
Note payable - Surprise, AZ property [Member]
Schedule of Notes Payable [Line Items]
Total principal due on notes payable	$ 1,020,000

Notes Payable (Details) - Sch_2

Notes Payable (Details) - Schedule of Future Principal Payments Under Notes Payable	Sep. 30, 2024 USD ($)
Schedule of Future Principal Payments Under Notes Payable [Line Items]
2025	$ 100,431
2026	109,090
2027	466,372
2028	1,350,853
2029	1,092,515
Thereafter	4,110,933
Total principal payments due on September 30, 2024	$ 7,230,194

Convertible Note Payable (Detai

Convertible Note Payable (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jan. 09, 2017
Convertible Note Payable [Line Items]
Bear interest percentage	12%		12%
Abrams Debenture [Member]
Convertible Note Payable [Line Items]
Aggregate principal amount	$ 2,000,000		$ 2,000,000		$ 2,000,000	$ 2,000,000
Debenture interest rate						6%
Common stock conversion price per share (in Dollars per share)	$ 5		$ 5
Accrued interest payable			$ 0		$ 30,000
Interest expense	$ 30,000	$ 30,000	$ 90,000	$ 90,000

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - USD ($)					9 Months Ended		12 Months Ended
	Apr. 23, 2024	Oct. 10, 2023	Oct. 01, 2023	Dec. 13, 2013	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Aug. 09, 2016
Stockholders’ Equity [Line Items]
Preferred stock, shares authorized				5,000,000	5,000,000		5,000,000
Preferred stock, par value (in Dollars per share)				$ 0.001	$ 0.001		$ 0.001
Preferred stock, voting rights				50
Receive per share (in Dollars per share)				$ 1
Preferred stock shares outstanding					2,000,000		2,000,000
Outstanding percentage					51%
Guarantee terms					18 months
Shares purchased		100,000
Stock shareholder (in Dollars)		$ 15,000
Per share (in Dollars per share)		$ 0.15			$ 0.001		$ 0.001
Stock options awards shares					1,250,000
Stock option expense over the vesting period (in Dollars)					$ 39,133	$ 110,537
Options outstanding					2,262,500		2,262,500
Vested exercisable					1,915,000
Unvested stock-based compensation expense (in Dollars)					$ 61,048
Aggregate intrinsic value (in Dollars)
Exercise price of underlying options (in Dollars per share)					$ 0.54
Non-vested stock options			90,000
Board of Directors [Member]
Stockholders’ Equity [Line Items]
Shares purchased value (in Dollars)	$ 1,000,000
Common Stock [Member]
Stockholders’ Equity [Line Items]
Shares purchased					3,096
Shares purchased value (in Dollars)					$ 1,985
Price per share (in Dollars per share)					$ 0.64
Stock options awards shares					1,250,000
2016 Plan [Member]
Stockholders’ Equity [Line Items]
Future issuance shares					8,987,500		8,987,500	10,000,000
Stock options awards shares					1,012,500		1,012,500
Exercisable shares outstanding					690,000		585,000
2014 Plan [Member]
Stockholders’ Equity [Line Items]
Stock options awards shares					1,250,000		1,250,000
Exercisable shares outstanding					1,225,000		1,225,000
Additional shares

Stockholders_ Equity (Details)

Stockholders’ Equity (Details) - Schedule of Stock Option Activities - USD ($)		9 Months Ended
	Dec. 31, 2023	Sep. 30, 2024
Schedule of Stock Option Activities [Abstract]
Number of Options, Forfeited
Weighted Average Exercise Price, Forfeited
Aggregate Intrinsic Value, Forfeited
Number of Options, Balance	2,262,500	2,262,500
Weighted Average Remaining Contractual Term (Years), Balance	4 years 4 months 2 days	3 years 7 months 2 days
Aggregate Intrinsic Value, Balance
Weighted Average Exercise Price, Balance	$ 0.94	$ 0.94
Number of Options, Exercisable		1,968,750
Weighted Average Exercise Price, Exercisable		$ 0.94
Weighted Average Remaining Contractual Term (Years), Exercisable		3 years 3 months 18 days
Aggregate Intrinsic Value, Exercisable
Number of Options, Forfeited during the period
Weighted Average Exercise Price, Forfeited during the period
Aggregate Intrinsic Value, Forfeited during the period
Number of Options, Vested during the period		(158,750)
Aggregate Intrinsic Value, Vested during the period
Weighted Average Exercise Price, Vested during the period		$ 0.82
Number of Options, Balance non-vested	452,500	293,750
Weighted Average Remaining Contractual Term (Years), Balance non-vested	7 years 5 months 19 days	6 years 5 months 15 days
Aggregate Intrinsic Value, Balance non-vested
Weighted Average Exercise Price, Balance non-vested	$ 0.91	$ 0.97

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)				9 Months Ended
	Jul. 26, 2022	Sep. 29, 2021	May 23, 2018	Sep. 30, 2024	Sep. 30, 2023
Commitments and Contingencies [Line Items]
Employee contributions percentage		100%
Employee’s plan compensation		4%
Contribution to plan				$ 12,178	$ 21,585
Mr. McLaren [Member]
Commitments and Contingencies [Line Items]
Base annual salary			$ 215,000
Percentage of annual bonus payable			2%
Employment agreement period				10 years
Mr. Blackwell [Member]
Commitments and Contingencies [Line Items]
Base annual salary	$ 150,000
Employment agreement period	1 year

Segment Reporting (Details)

Segment Reporting (Details)	9 Months Ended
	Sep. 30, 2024 Segments
Segment Reporting [Abstract]
Number of segments	2

Segment Reporting (Details) - S

Segment Reporting (Details) - Schedule of Reportable Business Segments - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Schedule of Reportable Business Segments [Line Items]
Revenues	$ 1,029,630			$ 720,450			$ 2,559,008	$ 2,181,091
Depreciation and amortization	89,701			91,224			269,218	290,854
Interest expense	187,166			155,376			501,670	466,866
Loss from unconsolidated joint ventures								7,110
Net income (loss)	58,872	$ (32,283)	$ 96,473	114,523	$ 42,159	$ (309,648)	123,062	(152,966)
Property Investment Portfolio [Member]
Schedule of Reportable Business Segments [Line Items]
Revenues	750,926			637,143			2,121,544	1,857,208
Depreciation and amortization	89,701			91,224			269,218	290,854
Interest expense	187,166			155,376			501,670	466,866
Loss from unconsolidated joint ventures								7,110
Net income (loss)	(160,783)			226,532			(20,804)	211,518
Real Estate Services [Member]
Schedule of Reportable Business Segments [Line Items]
Revenues	278,704			83,307			437,464	323,883
Depreciation and amortization
Interest expense
Loss from unconsolidated joint ventures
Net income (loss)	$ 219,655			$ (112,009)			$ 143,866	$ (364,484)

Segment Reporting (Details) -_2

Segment Reporting (Details) - Schedule of Identifiable Long-Lived Tangible Assets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Identifiable Long-Lived Tangible Assets [Abstract]
Property investment portfolio	$ 13,076,442	$ 10,048,223
Real estate services
Total long-lived tangible assets	$ 13,076,442	$ 10,048,223

Operating Lease Right-of-Use _3

Operating Lease Right-of-Use (“Rou”) Assets and Operating Lease Liability (Details) - USD ($)				9 Months Ended		12 Months Ended
	Jul. 08, 2024	Mar. 15, 2022	Nov. 30, 2021	Sep. 30, 2024	Sep. 30, 2023	Nov. 30, 2024	Nov. 30, 2023	Mar. 31, 2022
Operating Lease Right-of-Use (“Rou”) Assets and Operating Lease Liability [Line Items]
Lease expiration date		Nov. 30, 2024
Lease term		5 years		12 years
Monthly base rent	$ 25,000		$ 2,932				$ 3,005
Rent expense				$ 27,793	$ 27,778
Discount rate								6%
Forecast [Member]
Operating Lease Right-of-Use (“Rou”) Assets and Operating Lease Liability [Line Items]
Monthly base rent						$ 3,078

Operating Lease Right-of-Use _4

Operating Lease Right-of-Use (“Rou”) Assets and Operating Lease Liability (Details) - Schedule of Right-of-Use Asset (“ROU”) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Right-of-Use Asset (“ROU”) [Abstract]
Office lease right of use asset	$ 90,710	$ 90,710
Less: accumulated amortization	(84,718)	(58,497)
Balance of ROU assets	$ 5,992	$ 32,213

Operating Lease Right-of-Use _5

Operating Lease Right-of-Use (“Rou”) Assets and Operating Lease Liability (Details) - Schedule of Future Minimum Base Lease Payments Due Under Non-Cancelable Operating Lease - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Future Minimum Base Lease Payments Due Under Non-Cancelable Operating Lease [Abstract]
2025	$ 6,157
Total minimum non-cancelable operating lease payments	6,157
Less: discount to fair value	(46)
Total lease liability on September 30, 2024	$ 6,111	$ 32,867

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event [Member]	2 Months Ended
	Nov. 30, 2024 USD ($) $ / shares shares
Subsequent Events (Details) [Line Items]
Share purchased | shares	10,591
Common stock value | $	$ 6,025
Per share price | $ / shares	$ 0.57