UMH Properties (UMH) 10-K 26 Feb 25 2024 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Feb. 25, 2025	Jun. 30, 2024
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2024
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-12690
Entity Registrant Name	UMH Properties, Inc.
Entity Central Index Key	0000752642
Entity Tax Identification Number	22-1890929
Entity Incorporation, State or Country Code	MD
Entity Address, Address Line One	3499 Route 9
Entity Address, Address Line Two	Suite 3C
Entity Address, City or Town	Freehold
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07728
City Area Code	(732)
Local Phone Number	577-9997
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 1,200
Entity Common Stock, Shares Outstanding		82,461,602
Documents Incorporated by Reference [Text Block]	Part III incorporates certain information by reference from the Registrant’s definitive proxy statement for the 2025 Annual Meeting of Shareholders, which will be filed no later than 120 days after the close of the Registrant’s fiscal year ended December 31, 2024
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Auditor Firm ID	127
Auditor Name	PKF O’Connor Davies, LLP
Auditor Location	New York, New York
Affiliates [Member]
Entity Public Float			$ 1,100
Common Stock, $0.10 par value
Title of 12(b) Security	Common Stock, $0.10 par value
Trading Symbol	UMH
Security Exchange Name	NYSE
6.375% Series D Cumulative Redeemable Preferred Stock, $0.10 par value
Title of 12(b) Security	6.375% Series D Cumulative Redeemable Preferred Stock, $0.10 par value
Trading Symbol	UMH PRD
Security Exchange Name	NYSE

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Investment Property and Equipment
Land	$ 88,037	$ 86,497
Site and Land Improvements	970,053	896,568
Buildings and Improvements	44,782	39,506
Rental Homes and Accessories	566,242	516,470
Total Investment Property	1,669,114	1,539,041
Equipment and Vehicles	31,488	29,126
Total Investment Property and Equipment	1,700,602	1,568,167
Accumulated Depreciation	(471,703)	(416,309)
Net Investment Property and Equipment	1,228,899	1,151,858
Other Assets
Cash and Cash Equivalents	99,720	57,320
Marketable Securities at Fair Value	31,883	34,506
Inventory of Manufactured Homes	34,982	32,940
Notes and Other Receivables, net	91,668	81,071
Prepaid Expenses and Other Assets	14,261	11,729
Land Development Costs	33,868	33,302
Investment in Joint Venture	28,447	24,851
Total Other Assets	334,829	275,719
TOTAL ASSETS	1,563,728	1,427,577
LIABILITIES:
Mortgages Payable, net of unamortized debt issuance costs	485,540	496,483
Other Liabilities:
Accounts Payable	7,979	6,106
Loans Payable, net of unamortized debt issuance costs	28,279	93,479
Series A Bonds, net of unamortized debt issuance costs	100,903	100,055
Accrued Liabilities and Deposits	15,091	15,117
Tenant Security Deposits	10,027	9,543
Total Other Liabilities	162,279	224,300
Total Liabilities	647,819	720,783
Commitments and Contingencies
Shareholders’ Equity:
Series D – 6.375% Cumulative Redeemable Preferred Stock, $0.10 par value per share, 13,700 shares authorized as of December 31, 2024 and 2023; 12,823 and 11,607 shares issued and outstanding as of December 31, 2024 and 2023, respectively	320,572	290,180
Common Stock - $0.10 par value per share, 163,714 and 153,714 shares authorized as of December 31, 2024 and 2023, respectively; 81,909 and 67,978 shares issued and outstanding as of December 31, 2024 and 2023, respectively	8,191	6,798
Excess Stock - $0.10 par value per share, 3,000 shares authorized; no shares issued or outstanding as of December 31, 2024 and 2023	0	0
Additional Paid-In Capital	610,630	433,106
Accumulated Deficit	(25,364)	(25,364)
Total UMH Properties, Inc. Shareholders’ Equity	914,029	704,720
Non-Controlling Interest in Consolidated Subsidiaries	1,880	2,074
Total Shareholders’ Equity	915,909	706,794
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 1,563,728	$ 1,427,577

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2024	Dec. 31, 2023
Common stock, par value	$ 0.10	$ 0.10
Common stock, shares authorized	163,714,000	153,714,000
Common stock, shares issued	81,909,000	67,978,000
Common stock, shares outstanding	81,909,000	67,978,000
Excess stock, par value	$ 0.10	$ 0.10
Excess stock, shares authorized	3,000,000	3,000,000
Excess stock, shares issued	0	0
Excess stock, shares outstanding	0	0
Series D Preferred Stock [Member]
Cumulative redeemable preferred stock, percentage	6.375%	6.375%
Cumulative redeemable preferred stock, par value	$ 0.10	$ 0.10
Cumulative redeemable preferred stock, shares authorized	13,700,000	13,700,000
Cumulative redeemable preferred stock, shares issued	12,823,000	11,607,000
Cumulative redeemable preferred stock, shares outstanding	12,823,000	11,607,000

Consolidated Statements of Inco

Consolidated Statements of Income (Loss) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
INCOME:
Rental and Related Income	$ 207,019	$ 189,749	$ 170,434
Sales of Manufactured Homes	33,533	31,176	25,342
Total Income	240,552	220,925	195,776
EXPENSES:
Community Operating Expenses	87,354	81,343	75,660
Cost of Sales of Manufactured Homes	21,894	21,089	17,562
Selling Expenses	6,833	6,949	5,282
General and Administrative Expenses	21,772	19,703	18,979
Depreciation Expense	60,239	55,719	48,769
Total Expenses	198,092	184,803	166,252
OTHER INCOME (EXPENSE):
Interest Income	7,122	4,984	4,085
Dividend Income	1,452	2,318	2,903
Gain (Loss) on Sales of Marketable Securities, net	(3,778)	183	6,394
Increase (Decrease) in Fair Value of Marketable Securities	1,167	(3,555)	(21,839)
Other Income	794	1,082	1,240
Loss on Investment in Joint Venture	(376)	(808)	(671)
Interest Expense	(27,287)	(32,475)	(26,439)
Total Other Income (Expense)	(20,906)	(28,271)	(34,327)
Income (Loss) Before Loss on Sales of Investment Property and Equipment	21,554	7,851	(4,803)
Loss on Sales of Investment Property and Equipment	(113)	0	(169)
Net Income (Loss)	21,441	7,851	(4,972)
Preferred Dividends	(19,163)	(16,723)	(23,221)
Redemption of Preferred Stock	0	0	(8,190)
Loss Attributable to Non-Controlling Interest	194	158	118
Net Income (Loss) Attributable to Common Shareholders	$ 2,472	$ (8,714)	$ (36,265)
Net Income (Loss) Attributable to Common Shareholders Per Share - Basic	$ 0.03	$ (0.15)	$ (0.67)
Net Income (Loss) Attributable to Common Shareholders Per Share - Diluted	$ 0.03	$ (0.15)	$ (0.67)
Weighted Average Common Shares Outstanding:
Basic	74,114	63,068	54,389
Diluted	74,912	63,681	55,325

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Preferred Stock [Member] Series D Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Non-Controlling Interest in Consolidated Subsidiary [Member]	Total
Balance at Dec. 31, 2021	$ 5,165	$ 247,100	$ 215,219	$ 300,020	$ (25,364)	$ 0	$ 742,140
Balance, shares at Dec. 31, 2021	51,651
Common Stock Issued with the DRIP	$ 44	0	0	7,764	0	0	7,808
Common Stock Issued with the DRIP, shares	430
Common Stock Issued through Restricted/ Unrestricted Stock Awards	$ 12	0	0	(12)	0	0	0
Common Stock Issued through Restricted/ Unrestricted Stock Awards, shares	124
Common Stock Issued through Stock Options	$ 40	0	0	4,155	0	0	4,195
Common Stock Issued through Stock Options, shares	404
Common Stock Issued in connection with At-The-Market Offerings, net	$ 499	0	0	100,253	0	0	100,752
Common Stock Issued in connection with At-The-Market Offerings, net, shares	4,986
Preferred Stock Issued in connection with At-The-Market Offerings, net	$ 0	0	10,160	(1,085)	0	0	9,075
Redemption of Preferred Stock	0	(247,100)	0	8,185	(8,185)	0	(247,100)
Distributions	0	0	0	(81,061)	13,039	0	(68,022)
Stock Compensation Expense	0	0	0	4,970	0	0	4,970
Investment from Non-Controlling Interest	0	0	0	0	0	2,350	2,350
Net Income (Loss)	0	0	0	0	(4,854)	(118)	(4,972)
Balance at Dec. 31, 2022	$ 5,760	0	225,379	343,189	(25,364)	2,232	551,196
Balance, shares at Dec. 31, 2022	57,595
Common Stock Issued with the DRIP	$ 61	0	0	8,985	0	0	9,046
Common Stock Issued with the DRIP, shares	612
Common Stock Issued through Restricted/ Unrestricted Stock Awards	$ 30	0	0	(30)	0	0	0
Common Stock Issued through Restricted/ Unrestricted Stock Awards, shares	302
Common Stock Issued through Stock Options	$ 7	0	0	727	0	0	734
Common Stock Issued through Stock Options, shares	71
Common Stock Issued in connection with At-The-Market Offerings, net	$ 940	0	0	144,849	0	0	145,789
Common Stock Issued in connection with At-The-Market Offerings, net, shares	9,398
Preferred Stock Issued in connection with At-The-Market Offerings, net	$ 0	0	64,801	(9,072)	0	0	55,729
Distributions	0	0	0	(60,438)	(8,009)	0	(68,447)
Stock Compensation Expense	0	0	0	4,896	0	0	4,896
Net Income (Loss)	0	0	0	0	8,009	(158)	7,851
Balance at Dec. 31, 2023	$ 6,798	0	290,180	433,106	(25,364)	2,074	706,794
Balance, shares at Dec. 31, 2023	67,978
Common Stock Issued with the DRIP	$ 62	0	0	10,151	0	0	10,213
Common Stock Issued with the DRIP, shares	623
Common Stock Issued through Restricted/ Unrestricted Stock Awards	$ 50	0	0	(50)	0	0	0
Common Stock Issued through Restricted/ Unrestricted Stock Awards, shares	496
Common Stock Issued through Stock Options	$ 28	0	0	2,891	0	0	2,919
Common Stock Issued through Stock Options, shares	280
Common Stock Issued in connection with At-The-Market Offerings, net	$ 1,253	0	0	219,369	0	0	220,622
Common Stock Issued in connection with At-The-Market Offerings, net, shares	12,532
Preferred Stock Issued in connection with At-The-Market Offerings, net	$ 0	0	30,392	(2,377)	0	0	28,015
Distributions	0	0	0	(59,817)	(21,635)	0	(81,452)
Stock Compensation Expense	0	0	0	7,357	0	0	7,357
Net Income (Loss)	0	0	0	0	21,635	(194)	21,441
Balance at Dec. 31, 2024	$ 8,191	$ 0	$ 320,572	$ 610,630	$ (25,364)	$ 1,880	$ 915,909
Balance, shares at Dec. 31, 2024	81,909

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss)	$ 21,441	$ 7,851	$ (4,972)
Non-Cash items included in Net Income (Loss):
Depreciation	60,239	55,719	48,769
Amortization of Financing Costs	2,384	2,135	1,956
Stock Compensation Expense	4,784	4,896	4,970
Provision for Uncollectible Notes and Other Receivables	2,079	2,061	1,497
(Gain) Loss on Sales of Marketable Securities, net	3,778	(183)	(6,394)
(Increase) Decrease in Fair Value of Marketable Securities	(1,167)	3,555	21,839
Loss on Sales of Investment Property and Equipment	113	0	169
Loss on Investment in Joint Venture	895	1,026	756
Changes in Operating Assets and Liabilities:
Inventory of Manufactured Homes	(2,042)	55,528	(64,809)
Notes and Other Receivables, net of notes acquired with acquisitions	(12,676)	(15,861)	(12,740)
Prepaid Expenses and Other Assets	(558)	4,308	(636)
Accounts Payable	1,873	(281)	2,113
Accrued Liabilities and Deposits	(26)	(1,735)	(310)
Tenant Security Deposits	484	1,058	565
Net Cash Provided by (Used in) Operating Activities	81,601	120,077	(7,227)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of Manufactured Home Communities, net of mortgages assumed	0	(3,679)	(65,562)
Purchase of Investment Property and Equipment	(92,101)	(123,860)	(81,112)
Proceeds from Sales of Investment Property and Equipment	5,282	3,049	3,098
Additions to Land Development Costs	(48,567)	(37,928)	(27,185)
Purchase of Marketable Securities through automatic reinvestments	(24)	(23)	(19)
Proceeds from Sales of Marketable Securities	36	4,323	56,144
Investment in Joint Venture	(4,491)	(7,455)	(10,241)
Net Cash Used in Investing Activities	(139,865)	(165,573)	(124,877)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from Mortgages, net of mortgages assumed	0	57,743	59,801
Net Proceeds (Payments) from Short-Term Borrowings	(65,170)	(59,542)	107,280
Principal Payments of Mortgages and Loans	(11,864)	(70,317)	(24,294)
Proceeds from Bond Issuance	0	0	102,670
Financing Costs on Debt	(645)	(1,678)	(6,561)
Investments from Non-Controlling Interest	0	0	2,350
Proceeds from At-The-Market Preferred Equity Program, net of offering costs	28,015	55,729	9,075
Payments on Redemption of Preferred Stock	0	0	(247,100)
Proceeds from At-The-Market Common Equity Program, net of offering costs	220,622	145,789	100,752
Proceeds from Issuance of Common Stock in the DRIP, net of dividend reinvestments	6,999	6,394	5,025
Proceeds from Exercise of Stock Options	2,919	734	4,195
Preferred Dividends Paid	(19,163)	(16,723)	(24,611)
Common Dividends Paid, net of dividend reinvestments	(59,075)	(49,072)	(40,628)
Net Cash Provided by Financing Activities	102,638	69,057	47,954
Net Increase (Decrease) in Cash, Cash Equivalents and Restricted Cash	44,374	23,561	(84,150)
Cash, Cash Equivalents and Restricted Cash at Beginning of Year	64,437	40,876	125,026
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF YEAR	$ 108,811	$ 64,437	$ 40,876

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2024
Insider Trading Arrangements [Line Items]
No Insider Trading [Flag]	true

Cybersecurity Risk Management a

Cybersecurity Risk Management and Strategy Disclosure	12 Months Ended
	Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Abstract]
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]	The Company’s Board and its Cybersecurity Subcommittee are responsible for overseeing the Company’s risk management program and cybersecurity is a critical element of this program. Management is responsible for the day-to-day administration of the Company’s risk management program and its cybersecurity policies, processes, and practices. The Company’s cybersecurity policies, standards, processes, and practices are based on recognized frameworks established by the National Institute of Standards and Technology, the International Organization for Standardization and other applicable industry standards and are fully integrated into the Company’s overall risk management system the confidentiality, integrity, and availability of the Company’s information systems The Company’s cybersecurity risk management strategy focuses on several areas: ● Identification and Reporting: ● Technical Safeguards: ● Incident Response and Recovery Planning: ● Third-Party Risk Management: Company maintains a comprehensive, risk-based approach to identifying and overseeing material cybersecurity third parties, including vendors, service providers, and other external users of the Company’s systems ● Education and Awareness: -25-
Cybersecurity Risk Management Processes Integrated [Flag]	true
Cybersecurity Risk Management Processes Integrated [Text Block]	other applicable industry standards and are fully integrated into the Company’s overall risk management system
Cybersecurity Risk Management Third Party Engaged [Flag]	true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag]	true
Cybersecurity Risk Board of Directors Oversight [Text Block]	Governance coordination with the Cybersecurity Subcommittee, oversees the Company’s risk management
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	coordination with the Cybersecurity Subcommittee, oversees the Company’s risk management
Cybersecurity Risk Board of Directors Oversight [Text Block]	Governance coordination with the Cybersecurity Subcommittee, oversees the Company’s risk management
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block]	coordination with the Cybersecurity Subcommittee, oversees the Company’s risk management

ORGANIZATION

ORGANIZATION	12 Months Ended
	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	NOTE 1 – ORGANIZATION UMH Properties, Inc., a Maryland corporation, and its subsidiaries (“we”, “our”, “us” or “the Company”) operates as a real estate investment trust (“REIT”) deriving its income primarily from real estate rental operations. The Company, through its wholly-owned taxable subsidiary, UMH Sales and Finance, Inc. (“S&F”), sells manufactured homes to residents and prospective residents in our communities. Inherent in the operations of manufactured home communities are site vacancies. S&F was established to fill these vacancies and enhance the value of the communities. The Company holds a 77 Description of the Business As of December 31, 2024, the Company operated 139 137 26,300 These manufactured home communities are listed by trade names as follows: MANUFACTURED HOME COMMUNITY LOCATION Allentown Memphis, Tennessee Arbor Estates Doylestown, Pennsylvania Auburn Estates Orrville, Ohio Bayshore Estates Sandusky, Ohio Birchwood Farms Birch Run, Michigan Boardwalk Elkhart, Indiana Broadmore Estates Goshen, Indiana Brookside Village Berwick, Pennsylvania Brookview Village Greenfield Center, New York Camelot Village Anderson, Indiana Camelot Woods Altoona, Pennsylvania Candlewick Court Owosso, Michigan Carsons Chambersburg, Pennsylvania Catalina Middletown, Ohio Cedarcrest Village Vineland, New Jersey Center Manor Monaca, Pennsylvania Chambersburg I & II Chambersburg, Pennsylvania Chelsea Sayre, Pennsylvania Cinnamon Woods Conowingo, Maryland City View Lewistown, Pennsylvania Clinton Mobile Home Resort Tiffin, Ohio Collingwood Horseheads, New York Colonial Heights Wintersville, Ohio Countryside Estates Muncie, Indiana Countryside Estates Ravenna, Ohio Countryside Village Columbia, Tennessee Cranberry Village Cranberry Township, Pennsylvania Crestview Athens, Pennsylvania MANUFACTURED HOME COMMUNITY LOCATION Cross Keys Village Duncansville, Pennsylvania Crossroads Village Mount Pleasant, Pennsylvania Dallas Mobile Home Community Toronto, Ohio Deer Meadows New Springfield, Ohio Deer Run Dothan, Alabama Duck River Estates Columbia, Tennessee D & R Village Clifton Park, New York Evergreen Estates Lodi, Ohio Evergreen Manor Bedford, Ohio Evergreen Village Mantua, Ohio Fairview Manor Millville, New Jersey Fifty-One Estates Elizabeth, Pennsylvania Fohl Village Canton, Ohio Forest Creek Elkhart, Indiana Forest Park Village Cranberry Township, Pennsylvania Fox Chapel Village Cheswick, Pennsylvania Frieden Manor Schuylkill Haven, Pennsylvania Friendly Village Perrysburg, Ohio Garden View Estates Orangeburg, South Carolina Green Acres Chambersburg, Pennsylvania Gregory Courts Honey Brook, Pennsylvania Hayden Heights Dublin, Ohio Heather Highlands Inkerman, Pennsylvania Hidden Creek Erie, Michigan High View Acres Export, Pennsylvania Highland Elkhart, Indiana Highland Estates Kutztown, Pennsylvania Hillcrest Crossing Lower Burrell, Pennsylvania Hillcrest Estates Marysville, Ohio Hillside Estates Greensburg, Pennsylvania Holiday Village Nashville, Tennessee Holiday Village Elkhart, Indiana Holly Acres Estates Erie, Pennsylvania Hudson Estates Peninsula, Ohio Huntingdon Pointe Tarrs, Pennsylvania Independence Park Clinton, Pennsylvania Iris Winds Sumter, South Carolina Kinnebrook Monticello, New York Lake Erie Estates Fredonia, New York Lake Sherman Village Navarre, Ohio Lakeview Meadows Lakeview, Ohio Laurel Woods Cresson, Pennsylvania Little Chippewa Orrville, Ohio Mandell Trails Butler, Pennsylvania Maple Manor Taylor, Pennsylvania Marysville Estates Marysville, Ohio Meadowood New Middletown, Ohio Meadows Nappanee, Indiana Meadows of Perrysburg Perrysburg, Ohio Melrose Village Wooster, Ohio Melrose West Wooster, Ohio Memphis Blues Memphis, Tennessee Mighty Oak Albany, Georgia Monroe Valley Jonestown, Pennsylvania Moosic Heights Avoca, Pennsylvania Mount Pleasant Village Mount Pleasant, Pennsylvania MANUFACTURED HOME COMMUNITY LOCATION Mountaintop Narvon, Pennsylvania New Colony West Mifflin, Pennsylvania Northtowne Meadows Erie, Michigan Oak Ridge Estates Elkhart, Indiana Oak Tree Jackson, New Jersey Oakwood Lake Village Tunkhannock, Pennsylvania Olmsted Falls Olmsted Falls, Ohio Oxford Village West Grove, Pennsylvania Parke Place Elkhart, Indiana Perrysburg Estates Perrysburg, Ohio Pikewood Manor Elyria, Ohio Pine Ridge Village/Pine Manor Carlisle, Pennsylvania Pine Valley Estates Apollo, Pennsylvania Pleasant View Estates Bloomsburg, Pennsylvania Port Royal Village Belle Vernon, Pennsylvania Redbud Estates Anderson, Indiana River Bluff Estates Memphis, Tennessee River Valley Estates Marion, Ohio Rolling Hills Estates Carlisle, Pennsylvania Rostraver Estates Belle Vernon, Pennsylvania Rum Runner (1) Sebring, Florida Saddle Creek Dothan, Alabama Sandy Valley Estates Magnolia, Ohio Sebring Square (1) Sebring, Florida Shady Hills Nashville, Tennessee Somerset Estates/Whispering Pines Somerset, Pennsylvania Southern Terrace Columbiana, Ohio Southwind Village Jackson, New Jersey Spreading Oaks Village Athens, Ohio Springfield Meadows Springfield, Ohio Suburban Estates Greensburg, Pennsylvania Summit Estates Ravenna, Ohio Summit Village Marion, Indiana Sunny Acres Somerset, Pennsylvania Sunnyside Eagleville, Pennsylvania Trailmont Goodlettsville, Tennessee Twin Oaks I & II Olmsted Falls, Ohio Twin Pines Goshen, Indiana Valley High Ruffs Dale, Pennsylvania Valley Hills Ravenna, Ohio Valley Stream Mountaintop, Pennsylvania Valley View I Ephrata, Pennsylvania Valley View II Ephrata, Pennsylvania Valley View – Honey Brook Honey Brook, Pennsylvania Voyager Estates West Newton, Pennsylvania Waterfalls Village Hamburg, New York Wayside Bellefontaine, Ohio Weatherly Estates Lebanon, Tennessee Wellington Estates Export, Pennsylvania Woodland Manor West Monroe, New York Woodlawn Village Eatontown, New Jersey Woods Edge West Lafayette, Indiana Wood Valley Caledonia, Ohio Worthington Arms Lewis Center, Ohio Youngstown Estates Youngstown, New York (1) In addition to the manufactured home communities owned by the Company listed above one community is under development located in Honey Brook, Pennsylvania. See Note 5.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation The Company prepares its financial statements under the accrual basis of accounting, in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). All the Company’s subsidiaries are 100 77 A subsidiary of the Company is the managing member of the Company’s joint venture with Nuveen Real Estate. Use of Estimates In preparing the consolidated financial statements in accordance with U.S. GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, as well as contingent assets and liabilities as of the dates of the consolidated balance sheets and revenue and expenses for the years then ended. These estimates and assumptions include the allowance for doubtful accounts, valuation of inventory, depreciation, valuation of securities, accounting for land development, reserves and accruals, and stock compensation expense. Actual results could differ from these estimates and assumptions. Investment Property and Equipment and Depreciation Property and equipment are carried at cost less accumulated depreciation. Depreciation for Sites and Buildings is computed principally on the straight-line method over the estimated useful lives of the assets (ranging from 15 27.5 3 27.5 118 406 7.5 3.4 The Company applies Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 360-10, Property, Plant & Equipment (“ASC 360-10”) to measure impairment in real estate investments. The Company’s primary indicator of potential impairment is based on net operating income trends year over year. Rental properties are individually evaluated for impairment when conditions exist which may indicate that it is probable that the sum of expected future cash flows (on an undiscounted basis without interest) from a rental property is less than the carrying value under its historical net cost basis. These expected future cash flows consider factors such as future operating income, trends and prospects as well as the effects of leasing demand, competition and other factors. Upon determination that an other than temporary impairment has occurred, rental properties are reduced to their fair value. For properties to be disposed of, an impairment loss is recognized when the fair value of the property, less the estimated cost to sell, is less than the carrying amount of the property measured at the time there is a commitment to sell the property and/or it is actively being marketed for sale. A property to be disposed of is reported at the lower of its carrying amount or its estimated fair value, less its cost to sell. Subsequent to the date that a property is held for disposition, depreciation expense is not recorded. The Company conducted a comprehensive review of all real estate asset classes in accordance with ASC 360-10-35-21. The process entailed the analysis of property for instances where the net book value exceeded the estimated fair value. The Company reviewed its operating properties in light of the requirements of ASC 360-10 and determined that, as of December 31, 2024, no Acquisitions The Company accounts for acquisitions in accordance with ASC 805, Business Combinations (“ASC 805”) and allocates the purchase price of the property based upon the fair value of the assets acquired, which generally consist of land, site and land improvements, buildings and improvements and rental homes. The Company allocates the purchase price of an acquired property generally determined by internal evaluation as well as third-party appraisal of the property obtained in conjunction with the purchase. In January 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-01, “Business Combinations (Topic 805), Clarifying the Definition of a Business”. ASU 2017-01 seeks to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, intangible assets and consolidation. The adoption of ASU 2017-01 was effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments should be applied prospectively on or after the effective dates. Early adoption is permitted. The Company adopted this standard effective January 1, 2017, on a prospective basis. The Company evaluated its acquisitions and has determined that its acquisition of its manufactured home community during 2023 should be accounted for as acquisition of assets. As such, transaction costs, primarily consisting of broker fees, transfer taxes, legal, accounting, valuation, and other professional and consulting fees, related to acquisitions are capitalized as part of the cost of the acquisitions, which is then subject to a purchase price allocation based on relative fair value. Prior to the adoption of ASU 2017-01, the Company’s acquisitions were considered an acquisition of a business and therefore, the acquisition costs were expensed. Investment in Joint Venture The Company accounts for its investment in entities formed under its joint venture with Nuveen Real Estate under the equity method of accounting in accordance with ASC 323, Investments – Equity Method and Joint Ventures. The Company has the ability to exercise significant influence, but not control, over the operating and financial decisions of the joint venture entities. Under the equity method of accounting, the cost of an investment is adjusted for the Company’s share of the equity in net income or loss from the date of acquisition, reduced by distributions received and increased by contributions made. The income or loss is allocated in accordance with the provisions of the operating agreement. The carrying value of the investment in the joint venture is reviewed for other than temporary impairment whenever events or changes in circumstances indicate a possible impairment. Financial condition, operational performance, and other economic trends are among the factors that are considered in evaluation of the existence of impairment indicators (See Note 5). Cash and Cash Equivalents Cash and cash equivalents include all cash and investments with an original maturity of three months or less. The Company maintains its cash in bank accounts in amounts that may exceed federally insured limits. The Company has not experienced any losses in these accounts in the past. The fair value of cash and cash equivalents approximates their current carrying amounts since all such items are short-term in nature. Marketable Securities Investments in marketable securities consist of marketable common and preferred stock securities of other REITs. These marketable securities are all publicly traded and purchased on the open market, through private transactions or through dividend reinvestment plans. The Company normally holds REIT securities on a long-term basis and has the ability and intent to hold securities to recovery, therefore as of December 31, 2024 and 2023, gains or losses on the sale of securities are based on average cost and are accounted for on a trade date basis. As of December 31, 2024, the securities portfolio represented 1.6 Inventory of Manufactured Homes Inventory of manufactured homes is valued at the lower of cost or net realizable value and is determined by the specific identification method. All inventory is considered finished goods. Accounts and Notes Receivables The Company’s accounts, notes and other receivables are stated at their outstanding balance and reduced by an allowance for uncollectible accounts. The Company evaluates the recoverability of its receivables whenever events occur or there are changes in circumstances such that management believes it is probable that it will be unable to collect all amounts due according to the contractual terms of the notes receivable or lease agreements. The collectability of notes receivable is measured based on the present value of the expected future cash flow discounted at the notes receivable effective interest rate or the fair value of the collateral if the notes receivable is collateral dependent. At December 31, 2024 and 2023, the reserves for uncollectible accounts, notes and other receivables were $ 2.5 2.8 2.1 2.1 1.5 2.3 1.9 1.0 The Company accounts for its receivables in accordance with ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” ASU 2016-13 requires that entities use a new forward looking “expected loss” model that generally will result in the earlier recognition of allowance for credit losses. The measurement of expected credit losses is based upon historical experience, current conditions, and supportable forecasts that affect the collectability of the reported amount. As of December 31, 2024 and 2023, the Company had notes receivable of $ 87.4 77.1 1.8 1.6 The Company’s notes receivable primarily consists of installment loans collateralized by manufactured homes with principal and interest payable monthly. As of December 31, 2024, the weighted average interest rate on these loans were approximately 7.1 6 7.0 7 Unamortized Financing Costs Costs incurred in connection with obtaining mortgages and other financings and refinancings are deferred and presented in the consolidated balance sheet as a direct deduction from the carrying amount of that debt liability. These costs are amortized on a straight-line basis which approximates the effective interest method over the term of the related obligations, and included as a component of interest expense. Unamortized costs are charged to expense upon prepayment of the obligation. Upon amendment of the line of credit or refinancing of mortgage debt, unamortized deferred financing fees are accounted for in accordance with ASC 470-50-40, Modifications and Extinguishments. As of December 31, 2024 and 2023, accumulated amortization amounted to $ 13.6 11.2 2.3 2.0 719,000 576,000 543,000 599,000 Leases The Company accounts for its leases under ASC 842, “Leases.” Our primary source of revenue is generated from lease agreements for our sites and homes, where we are the lessor. These leases are generally for one-year or month-to-month terms and renewable by mutual agreement from us and the resident, or in some cases, as provided by jurisdictional statute. The Company is the lessee in other arrangements, primarily for our corporate office and a ground lease at one community expiring April 12, 2099 an option to extend for another 99-year term. 3.0 3.3 Future minimum lease payments under these leases over the remaining lease terms, exclusive of renewal options are as follows ( in thousands SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS 2025 $ 460 2026 460 2027 257 2028 111 2029 111 Thereafter 18,392 Total Lease Payments $ 19,791 The weighted average remaining lease term for these leases, including renewal options is 164 5 Restricted Cash The Company’s restricted cash consists of amounts primarily held in deposit for tax, insurance and repair escrows held by lenders in accordance with certain debt agreements. Restricted cash is included in prepaid expenses and other assets on the consolidated balance sheets. The following table reconciles beginning of period and end of period balances of cash, cash equivalents and restricted cash for the periods shown ( in thousands SCHEDULE OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH 12/31/24 12/31/23 12/31/22 12/31/21 Cash and Cash Equivalents $ 99,720 $ 57,320 $ 29,785 $ 116,175 Restricted Cash 9,091 7,117 11,091 8,851 Cash, Cash Equivalents And Restricted Cash $ 108,811 $ 64,437 $ 40,876 $ 125,026 Revenue Recognition The Company accounts for its Sales of Manufactured Homes in accordance with Accounting Standards Update (“ASU”) 2014-09 “Revenue from Contracts with Customers (Topic 606)” (ASC 606). For transactions in the scope of ASC 606, we recognize revenue when control of goods or services transfers to the customer, in the amount that we expect to receive for the transfer of goods or provision of services. Rental and related income is generated from lease agreements for our sites and homes. The lease component of these agreements is accounted for under ASC 842 “Leases.” The non-lease components of our lease agreements consist primarily of utility reimbursements, which are accounted for with the site lease as a single lease under ASC 842. Revenue from sales of manufactured homes is recognized in accordance with the core principle of ASC 606, at the time of closing when control of the home transfers to the customer. After closing of the sale transaction, we generally have no remaining performance obligation. Interest income is primarily from notes receivables for the previous sales of manufactured homes. Interest income on these receivables is accrued based on the unpaid principal balances of the underlying loans on a level yield basis over the life of the loans. Dividend income and gain (loss) on sales of marketable securities are from our investments in marketable securities and are presented separately but are not in the scope of ASC 606. Other income primarily consists of brokerage commissions for arranging for the sale of a home by a third party and other miscellaneous income. This income is recognized when the transactions are completed and our performance obligations have been fulfilled. Net Income (Loss) Per Share Basic net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the period ( 74.1 63.1 54.4 5.4 798,000 4.7 3.5 Stock Compensation Plan The Company accounts for awards of stock, stock options and restricted stock in accordance with ASC 718-10, Compensation-Stock Compensation. ASC 718-10 requires that compensation cost for all stock awards be calculated and amortized over the service period (generally equal to the vesting period). The compensation cost for stock option grants are determined by using option pricing models, intended to estimate the fair value of the awards at the grant date less estimated forfeitures. The compensation cost for restricted stock are recognized based on the fair value of the restricted stock awards less estimated forfeitures. The fair value of restricted stock awards are equal to the fair value of the Company’s stock on the grant date. Compensation costs for option grants and restricted stock awards included in general and administrative expenses of $ 4.8 4.9 5.0 272,000 233,000 433,000 Income Tax The Company has elected to be taxed as a REIT under the applicable provisions of Sections 856 to 860 of the Internal Revenue Code. Under such provisions, the Company will not be taxed on that portion of its income which is distributed to shareholders, provided it distributes at least 90% of its taxable income, has at least 75% of its assets in real estate or cash-type investments and meets certain other requirements for qualification as a REIT In December 2017, the Tax Cuts and Jobs Act of 2017 (the TCJA), Code Section 199A, was added to the Code and became effective for tax years beginning after December 31, 2017 and before January 1, 2026. Under the TCJA, subject to certain income limitations, individual taxpayers and trusts and estates may deduct 20% of the aggregate amount of qualified REIT dividends they receive from their taxable income. Qualified REIT dividends do not include any portion of a dividend received from a REIT that is classified as a capital gain dividend or qualified dividend income. The Company follows the provisions of ASC Topic 740, Income Taxes, that, among other things, defines a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740 also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Based on its evaluation, the Company determined that it has no uncertain tax positions and no unrecognized tax benefits as of December 31, 2023. The Company records interest and penalties relating to unrecognized tax benefits, if any, as interest expense. As of December 31, 2024, the tax years 2021 through and including 2024 remain open to examination by the Internal Revenue Service. There are currently no federal tax examinations in progress. Reclassifications Certain amounts in the consolidated financial statements for the prior years have been reclassified to conform to the financial statement presentation for the current year. Other Recent Accounting Pronouncements On November 4, 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2024-03 - Income Statement – Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40). Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying Consolidated Financial Statements.

INVESTMENT PROPERTY AND EQUIPME

INVESTMENT PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2024
Real Estate [Abstract]
INVESTMENT PROPERTY AND EQUIPMENT	NOTE 3 – INVESTMENT PROPERTY AND EQUIPMENT Acquisitions in 2023 On January 19, 2023, the Company acquired Mighty Oak, a newly developed manufactured home community located in Albany, Georgia, for approximately $ 3.7 118 26 The Company has evaluated this acquisition and has determined that it should be accounted for as acquisition of assets. As such, we have allocated the total cash consideration, including transaction costs of approximately $ 29,000 (in thousands) SCHEDULE OF ESTIMATED FAIR VALUE OF ASSETS ACQUIRED 2023 Acquisition Assets Acquired: Land $ 234 Depreciable Property 3,445 Notes Receivable and Other 0 Total Assets Acquired $ 3,679 Total income, community net operating income (“Community NOI”)* and net loss for the community acquired in 2023, which is included in our consolidated statements of income (loss) for the years ended December 31, 2024 and 2023, is as follows (in thousands) SCHEDULE OF COMMUNITY NET OPERATING INCOME AND NET INCOME (LOSS) ACQUIRED 2024 2023 2023 Acquisition 2024 2023 Total Income $ 113 $ 2 Community NOI * $ 26 $ (24 ) Net Loss $ (179 ) $ (155 ) * Community NOI is defined as rental and related income less community operating expenses. See Note 7 for additional information relating to loans and mortgages payable and Note 18 for the unaudited pro forma financial information relating to these acquisitions. Accumulated Depreciation The following is a summary of accumulated depreciation by major classes of assets (in thousands) SUMMARY OF ACCUMULATED DEPRECIATION BY MAJOR CLASSES OF ASSETS December 31, 2024 December 31, 2023 Site and land improvements $ 287,591 $ 255,928 Buildings and improvements 14,214 12,690 Buildings and Improvements [Member] Rental homes and accessories 144,768 124,493 Equipment and vehicles 25,130 23,198 Total accumulated depreciation $ 471,703 $ 416,309

MARKETABLE SECURITIES

MARKETABLE SECURITIES	12 Months Ended
	Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]
MARKETABLE SECURITIES	NOTE 4 – MARKETABLE SECURITIES The Company’s marketable securities primarily consist of common and preferred stock of other REITs. The Company does not own more than 10 The following is a listing of marketable securities at December 31, 2024 (in thousands) SUMMARY OF MARKETABLE SECURITIES Interest Number Market Series Rate of Shares Cost Value Equity Securities: Preferred Stock: Cedar Realty Trust, Inc. B 7.250 % 15 $ 304 $ 219 Cedar Realty Trust, Inc. C 6.500 % 20 494 290 Total Preferred Stock 798 509 Common Stock: Diversified Healthcare Trust 171 2,920 393 Franklin Street Properties Corporation 220 2,219 403 Industrial Logistics Properties Trust 87 1,729 318 Kimco Realty Corporation 880 16,490 20,618 Office Properties Income Trust 562 36,418 561 Orion Office REIT, Inc. 18 293 69 Realty Income Corporation 145 8,527 7,729 Regency Centers Corporation 17 1,024 1,283 Total Common Stock 69,620 31,374 Total Marketable Securities $ 70,418 $ 31,883 The following is a listing of marketable securities at December 31, 2023 (in thousands) Interest Number Market Series Rate of Shares Cost Value Equity Securities: Preferred Stock: Cedar Realty Trust, Inc. B 7.250 % 13 $ 278 $ 169 Cedar Realty Trust, Inc. C 6.500 % 20 494 254 Pennsylvania Real Estate Investment Trust B 7.375 % 40 1,000 16 Pennsylvania Real Estate Investment Trust D 6.875 % 20 498 8 Total Preferred Stock 2,270 447 Common Stock: Diversified HealthCare Trust 171 2,920 639 Franklin Street Properties Corporation 220 2,219 563 Industrial Logistics Properties Trust 87 1,729 410 Kimco Realty Corporation 880 16,490 18,753 Office Properties Income Trust 562 36,418 4,110 Orion Office REIT, Inc. 18 293 106 Pennsylvania Real Estate Investment Trust 15 2,316 7 Realty Income Corporation 145 8,527 8,309 Regency Centers Corporation 17 1,024 1,162 Total Common Stock 71,936 34,059 Total Marketable Securities $ 74,206 $ 34,506 Gain (loss) on sales of marketable securities, net amounted to a loss of approximately $ 3.8 183,000 6.4 21.00 2.7 2.7 55.7 30.7 24.7 24.3 38.5 39.7 36.1

INVESTMENT IN JOINT VENTURE

INVESTMENT IN JOINT VENTURE	12 Months Ended
	Dec. 31, 2024
Investment In Joint Venture
INVESTMENT IN JOINT VENTURE	NOTE 5- INVESTMENT IN JOINT VENTURE In December 2021, the Company and Nuveen Real Estate (“Nuveen” or “Nuveen Real Estate”), established a joint venture for the purpose of acquiring manufactured housing and/or recreational vehicle communities that are under development and/or newly developed and meet certain other investment guidelines. The terms of the initial joint venture entity were set forth in a Limited Liability Company Agreement dated as of December 8, 2021 (the “LLC Agreement”) entered into between a wholly owned subsidiary of the Company and an affiliate of Nuveen. The LLC Agreement provided for the parties to initially fund up to $ 70 24 100 four years 60 40 7.5 80 70 30 20 7 Under the terms of the LLC Agreement, after December 8, 2024 or, if later, the second anniversary of the acquisition and placing in service of a manufactured housing or recreational vehicle community, Nuveen will have a right to initiate the sale of one or more of the communities owned by the joint venture entity. If Nuveen elects to initiate such a sale process, the Company may exercise a right of first refusal to acquire Nuveen’s interest in the community or communities to be sold for a purchase price corresponding to the greater of the appraised value of such communities or the amount required to provide a 7.5% net unlevered internal rate of return on Nuveen’s investment. In addition, the Company will have the right to buy out Nuveen’s interest in the joint venture entity at any time after December 8, 2031 at a purchase price corresponding to the greater of the appraised value of the portfolio or the amount required to provide a 7.5% net unlevered internal rate of return on Nuveen’s investment. The LLC Agreement between the Company and Nuveen provided that until the capital contributions to the joint venture are fully funded or the joint venture is terminated, the joint venture will be the exclusive vehicle for the Company to acquire any manufactured housing communities and/or recreational vehicle communities that meet the joint venture’s investment guidelines. These guidelines called for the joint venture to acquire manufactured housing and recreational vehicle communities that have been developed within the previous two years The LLC Agreement provides that Nuveen will have the right to remove and replace the Company as managing member of the joint venture and manager of the joint venture’s properties if the Company breaches certain obligations or certain events occur. Upon such removal, Nuveen may elect to buy out the Company’s interest in the joint venture at 98 The LLC Agreement requires the Company to offer Nuveen the opportunity to have the joint venture acquire a manufactured housing community or recreational vehicle community that meets the investment guidelines. If Nuveen decides not to acquire the community through the joint venture, however, the Company is free to purchase the community on its own outside of the joint venture. In December 2021, the joint venture entity closed on the acquisition of Sebring Square, a newly developed all-age, manufactured home community located in Sebring, Florida, for a total purchase price of $ 22.2 219 39 15.1 144 20 During the time since the joint venture with Nuveen was first established in 2021, the Company and Nuveen have continued to seek opportunities to acquire additional manufactured housing and/or recreational vehicle communities that are under development and/or newly developed and meet certain other investment guidelines. During 2022, the Company and Nuveen informally agreed that any future acquisitions would be made by one or more new joint venture entities to be formed for that purpose and that the original joint venture entity formed in December 2021 will not consummate additional acquisitions but will maintain its existing property portfolio, consisting of the Sebring Square and Rum Runner communities. The Company and Nuveen also informally agreed that, unless otherwise determined in connection with any specific future investment, capital for any such new joint venture entity would continue to be funded 60 40 In November 2023, the Company expanded its relationship with Nuveen Real Estate and formed a new joint venture entity with Nuveen. The new joint venture entity was established to, directly or through one or more subsidiaries, identify, source, originate, acquire, hold, operate, sell, lease, mortgage, maintain, own, manage, finance, refinance, reposition, improve, renovate, develop, redevelop, pledge, hedge, exchange, and otherwise deal in and with the rental of manufactured housing and/or recreational vehicle communities that meet other investment guidelines. The terms of the new joint venture entity are set forth in a Limited Liability Company Agreement dated as of November 29, 2023 (the “Second LLC Agreement”) entered into between a wholly owned subsidiary of the Company and an affiliate of Nuveen. The Company serves as managing member of this new joint venture entity and is responsible for day-to-day operations of the joint venture entity and management of its properties, subject to obtaining approval of Nuveen Real Estate for major decisions (including investments, dispositions, financings, major capital expenditures and annual budgets). The Company receives property management oversite, development and other fees from the joint venture entity. Sixty-one 3.8 60 113 61 References in this report to the Company’s joint venture relationship with Nuveen are intended to refer to its ongoing relationship with Nuveen. The Company accounts for its joint venture with Nuveen Real Estate under the equity method of accounting in accordance with ASC 323, “Investments – Equity Method and Joint Ventures”.

OPPORTUNITY ZONE FUND

OPPORTUNITY ZONE FUND	12 Months Ended
	Dec. 31, 2024
Opportunity Zone Fund
OPPORTUNITY ZONE FUND	NOTE 6 - OPPORTUNITY ZONE FUND In July 2022, the Company invested $ 8.0 UMH manages the OZ Fund and will receive certain management fees as well as a 15% carried interest in distributions by the OZ Fund to the other investors (subject to first returning investor capital with a 5% preferred return). 5.2 3.7 77%

LOANS AND MORTGAGES PAYABLE

LOANS AND MORTGAGES PAYABLE	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
LOANS AND MORTGAGES PAYABLE	NOTE 7 – LOANS AND MORTGAGES PAYABLE Loans Payable The following is a summary of our loans payable as of December 31, 2024 and 2023 ( in thousands SCHEDULE OF LOANS PAYABLE December 31, 2024 December 31, 2023 Amount Rate Amount Rate Margin loan (1) $ 0 N/A $ 0 N/A Unsecured line of credit (2) 0 N/A 70,000 7.27 % Floorplan inventory financing (3) 5,479 8.27 % 0 N/A FirstBank rental home loan (4) 24,033 6.15 % 24,683 6.15 % FirstBank rental home line of credit (5) 0 N/A 0 N/A Triad rental home loan (6) 0 N/A 0 N/A OceanFirst notes receivable financing (7) 0 N/A 0 N/A Total Loans Payable 29,512 6.54 % 94,683 6.98 % Unamortized debt issuance costs (1,233 ) (1,204 ) Loans Payable, net of unamortized debt issuance costs $ 28,279 6.83 % $ 93,479 7.07 % (1) Collateralized by the Company’s securities portfolio and is due on demand. The Company must maintain a coverage ratio of approximately 2 times. (2) Represents an unsecured revolving credit facility syndicated with three banks, BMO Capital Markets Corp., JPMorgan Chase Bank, N.A, and Wells Fargo, N.A. Total available borrowings under this facility is $ 260 1.5% 2.20% 0.50% 1.20% (3) Represents revolving credit agreements totaling $ 108.5 0.75% 4% (4) Represents a term loan secured by rental homes and rental home leases, with a fixed interest rate of 6.15% May 10, 2028 (5) Represents a $ 25 5 (6) Represents a $ 30 interest rate of prime plus 0.25%, with a minimum of 5%. (7) Represents a $ 35 4.75% On March 9, 2023, the Company entered into a $ 30 0.25% 5% The Company had a $ 20 3.25% June 1, 2023 20 35 4.75% June 1, 2025 The Company had a $ 20 30 November 29, 2022 November 29, 2023 Interest was payable at prime plus 25 basis points with a floor of 3.5%, adjusted on the first day of each calendar quarter. 25 5 6.15% 25 5 Unsecured Line of Credit On November 7, 2022, the Company entered into the Second Amended and Restated Credit Agreement (the “Amendment”) to expand and extend its existing unsecured revolving credit facility (the “Facility”). The expanded Facility is syndicated with two banks, BMO and JPMorgan, as joint arrangers and joint book runners, with Bank of Montreal as administrative agent. 75 100 400 500 Availability under the amended Facility is limited to 60% of the value of the unencumbered communities which the Company has placed in the Facility’s unencumbered asset pool (“Borrowing Base”). The value of the Borrowing Base communities is based on a capitalization rate of 6.5% applied to the Net Operating Income (“NOI”) generated by the communities in the Borrowing Base. On February 24, 2023, the Company amended the Facility to expand available borrowing capacity from $ 100 180 180 260 1.5% 2.20% 0.50% 1.20% The aggregate principal payments of all loans payable, including the Credit Facility, are scheduled as follows (in thousands) SCHEDULE OF AGGREGATE PRINCIPAL PAYMENTS OF ALL LOANS PAYABLE INCLUDING CREDIT FACILITY Year Ended December 31, 2025 $ 6,176 2026 741 2027 789 2028 21,806 2029 0 Thereafter 0 Total Loans Payable 29,512 Unamortized debt issuance costs (1,233 ) Loans Payable, net of unamortized $ 28,279 Series A Bonds On February 6, 2022, the Company issued $ 102.7 4.72% 98.7 4.72% February 28, 2027 1.25% Under the Deed of Trust, the Company has the right to redeem the 2027 Bonds, in whole or in part, at any time on or after 60 days from February 9, 2022, the date on which the 2027 Bonds were listed for trading on the Tel Aviv Stock Exchange (the “TASE”). Any such voluntary early redemption by the Company will require payment of the applicable early redemption amount calculated in accordance with the Deed of Trust. The Company does not intend to redeem the 2027 Bonds. Upon the occurrence of an event of default or certain other events, including a delisting of the 2027 Bonds by the TASE, the Company may be required to effect an early repayment or redemption of all or a portion of the 2027 Bonds at their par value plus accrued and unpaid interest. The Deed of Trust permits the Company, subject to certain conditions, to issue additional 2027 Bonds without obtaining approval of the holders of the 2027 Bonds. The 2027 Bonds are general unsecured obligations of the Company and rank equal in right of payment with all of the Company’s existing and future unsecured indebtedness. The Deed of Trust includes certain customary covenants, including financial covenants requiring the Company to maintain certain ratios of debt to net operating income, to shareholders’ equity and to earnings, and customary events of default. The 2027 Bonds were offered solely to investors outside the United States and were not offered to, or for the account or benefit of, U.S. Persons (as defined in Regulation S under the Securities Act of 1933). Mortgages Payable Mortgages Payable represents the principal amounts outstanding, net of unamortized debt issuance costs. Interest is payable on these mortgages at fixed rates ranging from 2.62% 6.74% 4.2% 4.2% 4.4 5.3 The following is a summary of mortgages payable at December 31, 2024 and 2023 (in thousands) SCHEDULE OF MORTGAGES PAYABLE 2024 2023 At December 31, 2024 Balance at December 31, Property Due Date Interest Rate 2024 2023 Allentown 10/01/25 4.06 % $ 11,348 $ 11,676 Brookview Village 04/01/25 3.92 % 2,333 2,405 Candlewick Court 09/01/25 4.10 % 3,787 3,897 Catalina 08/19/25 3.00 % 3,736 4,028 Cedarcrest Village 04/01/25 3.71 % 10,042 10,357 Clinton Mobile Home Resort 10/01/25 4.06 % 2,978 3,064 Cranberry Village 04/01/25 3.92 % 6,400 6,595 D & R Village 03/01/25 3.85 % 6,436 6,635 Fairview Manor 11/01/26 3.85 % 13,647 14,024 Fohl Village 11/22/32 5.93 % 9,250 9,373 Forest Park Village 09/01/25 4.10 % 7,062 7,266 Hayden Heights 04/01/25 3.92 % 1,758 1,812 Highland Estates 06/01/27 4.12 % 14,360 14,727 Holiday Village 09/01/25 4.10 % 6,720 6,915 Holiday Village- IN 11/01/25 3.96 % 7,203 7,413 Holly Acres Estates 09/01/31 3.21 % 5,656 5,785 Kinnebrook Village 04/01/25 3.92 % 3,399 3,503 Lake Erie Estates 07/06/25 5.16 % 2,430 2,491 Lake Sherman Village 09/01/25 4.10 % 4,670 4,805 Northtowne Meadows 09/06/26 4.45 % 10,781 11,057 Oak Tree 12/15/32 5.60 % 11,679 11,843 Olmsted Falls 04/01/25 3.98 % 1,761 1,814 Oxford Village 07/01/29 3.41 % 13,973 14,321 Perrysburg Estates 09/06/25 4.98 % 1,422 1,459 Pikewood Manor 11/29/28 6.74 % 12,730 13,049 Shady Hills 04/01/25 3.92 % 4,192 4,320 Suburban Estates 10/01/25 4.06 % 4,731 4,868 Sunny Acres 10/01/25 4.06 % 5,266 5,419 Trailmont 04/01/25 3.92 % 2,795 2,880 Twin Oaks 10/01/29 3.37 % 5,419 5,553 Valley Hills 06/01/26 4.32 % 2,927 3,005 Waterfalls 06/01/26 4.38 % 3,991 4,096 Weatherly Estates 04/01/25 3.92 % 6,820 7,028 Woods Edge 01/07/26 3.25 % 4,630 4,973 Worthington Arms 09/01/25 4.10 % 7,918 8,147 Various (2 properties) 02/01/27 4.56 % 12,213 12,512 Various (2 properties) 08/01/28 4.27 % 11,871 12,145 Various (2 properties) 07/01/29 3.41 % 20,427 20,936 Various (4 properties) + 10/01/32 5.24 % 32,881 33,467 Various (6 properties) 08/01/27 4.18 % 11,471 11,765 Various (8 properties) 01/01/34 5.97 % 57,743 57,743 Various (28 properties) * 09/01/30 4.25 % 22,923 23,949 Various (28 properties) 09/01/30 2.62 % 95,492 98,015 Total Mortgages Payable 489,271 501,135 Unamortized debt issuance costs (3,731 ) (4,652 ) Total Mortgages Payable, net of unamortized debt issuance costs $ 485,540 $ 496,483 + Represents one mortgage payable secured by four properties and one mortgage payable secured by the rental homes therein. * Rental home addition to the Fannie Mae credit facility consisting of 28 properties. At December 31, 2024 and 2023, mortgages were collateralized by real property with a carrying value of $ 1.1 1.0 6.0 5.0 2.7 operated 139 , 137 52 Recent Financing Transactions During the year ended December 31, 2023 On December 14, 2023, the Company completed the addition of eight communities to its Fannie Mae credit facility through Wells Fargo Bank, N.A., for total proceeds of approximately $ 57.7 5.97% January 1, 2034 The aggregate principal payments of all mortgages payable are scheduled as follows (in thousands) SCHEDULE OF AGGREGATE PRINCIPAL PAYMENTS OF ALL MORTGAGES PAYABLE Year Ended December 31, 2025 $ 123,844 2026 42,439 2027 42,887 2028 29,022 2029 40,954 Thereafter 210,125 Total $ 489,271

STOCK COMPENSATION PLAN

STOCK COMPENSATION PLAN	12 Months Ended
	Dec. 31, 2024
Compensation Related Costs [Abstract]
STOCK COMPENSATION PLAN	NOTE 8 – STOCK COMPENSATION PLAN On May 31, 2023, the shareholders approved the UMH Properties, Inc. 2023 Equity Incentive Award Plan (the “2023 Plan”), authorizing the grant of options, restricted stock or other stock-based awards to participants. The maximum number of shares available for grant under the 2023 Plan is 2.2 300,000 The 2023 Plan replaced the Company’s Amended and Restated 2013 Incentive Award Plan (“A&R 2013 Plan”), which by its terms terminated with respect to new awards on June 13, 2023. Outstanding grants under the A&R 2013 Plan will continue to be subject to the terms of the A&R 2013 Plan. No future awards will be granted under the A&R 2013 Plan, except for those shares previously reserved for outstanding performance-based grants under the A&R 2013 Plan. The Compensation Committee has the exclusive authority to administer and construe the 2023 Plan and shall determine, among other things: persons eligible for awards and who shall receive them; the terms and conditions of the awards; the time or times and conditions subject to which awards may become vested, deliverable, exercisable, or as to which any may apply, be accelerated or lapse; and amend or modify the terms and conditions of an award with the consent of the participant. Generally, the term of any stock option may not be more than 10 The Company accounts for stock options and restricted stock in accordance with ASC 718-10, Compensation-Stock Compensation. ASC 718-10 requires that compensation cost for all stock awards be calculated and amortized over the service period (generally equal to the vesting period). Stock Options During the year ended December 31, 2024, sixty employees were granted options to purchase a total of 829,500 99,000 1.4 570,800 five years 2.5 4.2 2.6 6.1 The Company calculates the fair value of each option grant on the grant date using the Black-Scholes option-pricing model which requires the Company to provide certain inputs, as follows: ● The assumed dividend yield is based on the Company’s expectation of an annual dividend rate for regular dividends over the estimated life of the option. ● Expected volatility is based on the historical volatility of the Company’s stock over a period relevant to the related stock option grant. ● The risk-free interest rate utilized is the interest rate on U.S. Government Bonds and Notes having the same life as the estimated life of the Company’s option awards. ● Expected life of the options granted is estimated based on historical data reflecting actual hold periods. ● Estimated forfeiture is based on historical data reflecting actual forfeitures. The fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model with the following weighted average assumptions used for grants in the following years: SCHEDULE OF FAIR VALUE OF OPTION GRANT OF WEIGHTED-AVERAGE ASSUMPTIONS 2024 2023 2022 Dividend yield 5.33 % 3.94 % 3.47 % Expected volatility 27.05 % 27.14 % 25.09 % Risk-free interest rate 4.22 % 3.59 % 2.63 % Expected lives 10 10 10 Estimated forfeitures 0 0 0 During the year ended December 31, 2024, options to twenty-four employees to purchase a total of 280,340 71,000 404,160 18,400 35,500 A summary of the status of the stock options outstanding under the Company’s stock compensation plans as of December 31, 2024, 2023 and 2022 and changes during the years then ended are as follows (in thousands) SCHEDULE OF STOCK OPTION PLANS AND CHANGES IN STOCK OPTIONS 2024 2023 2022 Weighted- Weighted- Weighted- Average Average Average Exercise Exercise Exercise Shares Price Shares Price Shares Price Outstanding at 4,742 $ 15.74 3,490 $ 15.96 3,324 $ 14.25 Granted 928 15.67 1,359 14.36 570 22.88 Exercised (280 ) 10.41 (71 ) 10.34 (404 ) 10.38 Forfeited (18 ) 15.29 (16 ) 18.15 0 0 Expired 0 0 (20 ) 9.82 0 0 Outstanding at end of 5,372 16.01 4,742 15.74 3,490 15.96 Options exercisable at 2,587 2,195 1,879 Weighted average fair value of options $ 2.72 $ 3.10 $ 4.50 The following is a summary of stock options outstanding as of December 31, 2024 (in thousands) SUMMARY OF STOCK OPTIONS OUTSTANDING Date of Grant Number of Employees Number of Shares Option Price Expiration Date 01/19/17 2 60 14.25 01/19/27 04/04/17 16 387 15.04 04/04/27 04/02/18 14 271 13.09 04/02/28 07/09/18 4 40 15.75 07/09/28 12/10/18 1 25 12.94 12/10/28 01/02/19 2 60 11.42 01/02/29 04/02/19 16 392 13.90 04/02/29 01/17/20 1 10 * 16.37 01/17/30 03/25/20 38 538 * 9.70 03/25/30 05/20/20 2 3 * 11.80 05/20/30 03/18/21 40 157 * 19.36 03/18/31 07/14/21 45 605 * 22.57 07/14/31 03/28/22 42 466 * 23.81 03/28/32 09/09/22 1 100 * 18.52 09/09/32 03/21/23 64 1,332 * 14.36 03/21/33 01/10/24 9 99 * 15.80 01/10/34 03/26/24 59 827 * 15.66 03/26/34 5,372 * From the date of grant, 20% becomes exercisable each year, over 5 The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the quoted price of the Company’s Common Stock for the options that were in-the-money. The aggregate intrinsic value of options outstanding as of December 31, 2024, 2023 and 2022 was $ 20 7.3 8.2 10.9 4.5 5.5 1.8 418,000 373,000 6.6 6.8 6.7 2 1.8 1.3 Restricted Stock On January 29, 2021, the Company awarded special restricted stock grants totaling 146,572 August 2020 groundbreaking Federal National Mortgage Association (“Fannie Mae”) financing at 2.62%, the proceeds of which were used to redeem our 8% Series B Cumulative Redeemable Preferred Stock, Liquidation Preference $ 25.00 4.3 SCHEDULE OF PERFORMANCE-BASED VESTING CRITERIA Vesting Date Performance Goal to be Met (1) Percent of Shares Vested June 30, 2023 Growth in cumulative Normalized Funds from Operations (“Normalized FFO”) over the past 3 years is 2% or greater 100% June 30, 2023 Growth in cumulative Normalized FFO over the past 3 years is 5% or greater Bonus of 50% of the Restricted Stock (total of 150% June 30, 2023 Growth in cumulative Normalized FFO over the past 3 years is 20% or greater Bonus of 100% of the Restricted Stock (total of 200% (1) Growth in cumulative Normalized FFO is measured as the trailing 12-month Normalized FFO per share at June 30, 2023 divided by the trailing 12-month Normalized FFO per share at June 30, 2020, which amount is $ 0.64 As of June 30, 2023, the growth in cumulative Normalized FFO per share over the past 3 20% 146,572 100% On January 10, 2024, the Company awarded a total of 26,000 413,016 25,000 98,500 25,000 78,000 6.9 1.8 2.5 7.2 1.8 2.8 3.1 3.7 A summary of the status of the Company’s non-vested restricted stock awards as of December 31, 2024, 2023 and 2022, and changes during the year ended December 31, 2024, 2023 and 2022 are presented below (in thousands) SCHEDULE OF NONVESTED RESTRICTED STOCK AWARDS 2024 2023 2022 Weighted- Weighted- Weighted- Average Average Average Grant Date Grant Date Grant Date Shares Fair Value Shares Fair Value Shares Fair Value Non-vested at beginning of year 357 $ 18.41 471 $ 17.58 434 $ 16.66 Granted 439 15.67 124 16.52 103 23.98 Dividend Reinvested Shares 31 16.99 24 14.57 20 18.10 Vested (118 ) 17.52 (262 ) 15.65 (86 ) 20.69 Non-vested at end of year 709 $ 16.80 357 $ 18.41 471 $ 17.58 Other Stock-Based Awards Effective June 20, 2018, a portion of our quarterly directors’ fee was paid with our unrestricted Common Stock. During 2024, 33,084 16.46 24,275 15.66 32,346 15.31 21,492 20.94 As of December 31, 2024, there were 777,000 Subsequent to year end, on January 7, 2025, the Company awarded 26,000 179,945

401(k) PLAN

401(k) PLAN	12 Months Ended
	Dec. 31, 2024
Retirement Benefits [Abstract]
401(k) PLAN	NOTE 9 – 401(k) PLAN All full-time employees who are over 21 the Company made matching contributions to the Plan of up to 100% of the first 3% of employee salary and 50% of the next 2% of employee salary. 1.1 991,000 984,000

RELATED PARTY TRANSACTIONS AND

RELATED PARTY TRANSACTIONS AND OTHER MATTERS	12 Months Ended
	Dec. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS AND OTHER MATTERS	NOTE 10 – RELATED PARTY TRANSACTIONS AND OTHER MATTERS Transactions with Monmouth Real Estate Investment Corporation During 2022, the Company realized a gain of approximately $ 30.7 Employment Agreements On January 11, 2023, the Company entered into employment agreements with Mr. Samuel A. Landy, Ms. Anna T. Chew, Mr. Craig Koster and Mr. Brett Taft. The agreements are effective as of January 1, 2023 and have initial terms of three years which will be renewed automatically thereafter for additional successive one (1) year terms commencing on the third anniversary and each subsequent anniversary of the effective date unless otherwise terminated pursuant to the terms of each agreement. The agreements provide for base compensation, incentive cash bonuses, long term equity compensation awards, which shall be subject to performance-based and time-based vesting requirements, compensation on termination, including a termination not for cause or voluntary resignation for good reason following a change of control, and certain customary fringe benefits, including vacation, life insurance and health benefits and the right to participate in the Company’s 401(k) retirement plan. Other Matters Mr. Eugene W. Landy, the Founder and Chairman of the Board of Directors of the Company, owned a 24 23,098 23,302 Further, Mr. Eugene W. Landy owns a 9.6 4.8 0.96 0.96 0.96 In November 2023, sixty-one 3.8 113 60

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 11 – SHAREHOLDERS’ EQUITY On January 10, 2023, the Company filed with the State Department of Assessments and Taxation of the State of Maryland (“SDAT”) articles supplementary reclassifying and designating 4,400,000 0.10 0.10 199,331 8.00 3,866,000 6.75 170,413,800 153,713,800 13,700,000 3,000,000 0.10 On September 13, 2024, the Company filed with the SDAT an amendment (the “Articles of Amendment”) to the Company’s charter to increase the Company’s authorized shares of Common Stock by 10 180,413,800 163,713,800 13,700,000 3,000,000 0.10 Common Stock On February 8, 2022, the Company’s Common Stock was approved for listing on the TASE. Trading of the Common Stock on the TASE began on February 9, 2022. The Company’s Common Stock continues to be listed on the NYSE. The Company has a Dividend Reinvestment and Stock Purchase Plan (“DRIP”), as amended. Under the terms of the DRIP, shareholders who participate may reinvest all or part of their dividends in additional shares of the Company at a discounted price (approximately 95 500 1,000 Amounts received in connection with the DRIP for the years ended December 31, 2024, 2023 and 2022 were as follows ( in thousands SCHEDULE OF AMOUNT RECEIVED IN CONNECTION WITH DRIP 2024 2023 2022 Amounts Received $ 10,213 $ 9,046 $ 7,808 Less: Dividends Reinvested (3,214 ) (2,652 ) (2,783 ) Amounts Received, net $ 6,999 $ 6,394 $ 5,025 Number of Shares Issued 623 612 430 Common Stock At-The-Market Sales Program On April 4, 2023, the Company entered into an equity distribution agreement (“2023 Common ATM Program”) with BMO Capital Markets Corp., J.P. Morgan Securities LLC, B. Riley Securities, Inc., Compass Point Research & Trading, LLC, and Janney Montgomery Scott LLC, as distribution agents (the “2023 Distribution Agents”) under which the Company was permitted to offer and sell shares of the Company’s common stock, $ 0.10 150 8.5 132.2 1.2 15.37 19.1 18.9 On March 12, 2024, the Company terminated the use of the 2023 Common ATM Program and entered into a new equity distribution agreement (“March 2024 Common ATM Program”) with BMO Capital Markets Corp., J.P. Morgan Securities LLC, Wells Fargo Securities, LLC, B. Riley Securities, Inc., Compass Point Research & Trading, LLC, and Janney Montgomery Scott LLC, as distribution agents (the “March 2024 Distribution Agents”) under which the Company was permitted to offer and sell shares of the Company’s common stock, $ 0.10 150 March 8.1 17.86 145.1 142.9 On September 16, 2024, the Company terminated the use of the March 2024 Common ATM Program and entered into a new equity distribution agreement (“September 2024 Common ATM Program”) with BMO Capital Markets Corp., J.P. Morgan Securities LLC, Wells Fargo Securities, LLC, B. Riley Securities, Inc., Compass Point Research & Trading, LLC, and Janney Montgomery Scott LLC, as distribution agents (the “September 2024 Distribution Agents”) under which the Company may offer and sell shares of the Company’s common stock, $ 0.10 150 3.2 19.06 60.3 58.8 Under the 2023 Common ATM Program, the March 2024 Common ATM Program and the September 2024 Common ATM Program, during 2024, a total of 12.5 17.92 224.5 220.6 As of December 31, 2024, $ 89.8 Issuer Purchases of Equity Securities On January 10, 2024, the Board of Directors reaffirmed our Common Stock Repurchase Program (the “Repurchase Program”) that authorized us to repurchase up to $ 25 Preferred Stock 6.75% Series C Cumulative Redeemable Preferred Stock On July 26, 2022, the Company voluntarily redeemed all 9.9 6.75 25.00 0.2578 25.2578 249.6 8.2 6.375% Series D Cumulative Redeemable Preferred Stock On January 22, 2018, the Company issued 2 25.00 2 48.2 Dividends on the Series D Preferred Stock shares are cumulative from January 22, 2018 and are payable quarterly in arrears on March 15, June 15, September 15, and December 15 at an annual rate of $1.59375 per share. The Series D Preferred Stock, par value $ 0.10 25.00 Upon the occurrence of a Delisting Event or Change of Control, each as defined in the Prospectus pursuant to which the shares of Series D Preferred Stock were offered, each holder of the Series D Preferred Stock will have the right to convert all or part of the shares of the Series D Preferred Stock held into Common Stock of the Company, unless the Company elects to redeem the Series D Preferred Stock. Holders of the Series D Preferred Stock generally have no voting rights, except if the Company fails to pay dividends for nine or more quarterly periods, whether or not consecutive, or with respect to certain specified events. During 2024, 2023 and 2022, the Company sold additional shares of Series D Preferred Stock pursuant to its at-the-market sales programs, and amended its charter in connection therewith, as previously described. Preferred Stock At-The-Market Sales Programs On January 10, 2023, the Company entered into an At Market Issuance Sales Agreement (“2023 Preferred ATM Program”) with B. Riley. Under the 2023 Preferred ATM Program, the Company may offer and sell shares of the Company’s 6.375 0.10 25.00 100 1.2 23.41 28.5 28.0 As of December 31, 2024, $ 17.6

DISTRIBUTIONS

DISTRIBUTIONS	12 Months Ended
	Dec. 31, 2024
Distributions
DISTRIBUTIONS	NOTE 12 – DISTRIBUTIONS Common Stock The following cash distributions, including dividends reinvested, were paid to common shareholders during the years ended December 31, 2024, 2023 and 2022 (in thousands except per share amounts) SUMMARY OF PAYMENT OF DISTRIBUTIONS TO SHAREHOLDERS 2024 2023 2022 Quarter Ended Amount Per Share Amount Per Share Amount Per Share March 31 $ 14,215 $ 0.205 $ 12,226 $ 0.205 $ 10,406 $ 0.20 June 30 15,149 0.215 12,460 0.205 10,890 0.20 September 30 15,951 0.215 13,419 0.205 10,960 0.20 December 31 16,974 0.215 13,619 0.205 11,154 0.20 $ 62,289 $ 0.85 $ 51,724 $ 0.82 $ 43,410 $ 0.80 These amounts do not include the discount on shares purchased through the Company’s DRIP. Subsequent to year end, on January 7, 2025, the Board of Directors declared a quarterly dividend of $ 0.215 March 17, 2025 February 18, 2025 Preferred Stock The following dividends were paid to holders of our Series C Preferred Stock during the year ended December 31, 2022 (in thousands except per share amounts) SUMMARY OF PAYMENT OF DIVIDENDS TO PREFERRED SHAREHOLDERS Declaration Date Record Date Payment Date Dividend Dividend per Share 1/12/2022 2/15/2022 3/15/2022 $ 4,170 $ 0.421875 4/1/2022 5/16/2022 6/15/2022 4,170 0.421875 7/1/2022 8/15/2022 9/15/2022 2,548 0.257800 $ 10,888 $ 1.101550 The following dividends were paid to holders of our Series D Preferred Stock during the years ended December 31, 2024, 2023 and 2022 (in thousands except per share amounts) Declaration Date Record Date Payment Date Dividend Dividend per Share 1/10/2024 2/15/2024 3/15/2024 $ 4,673 $ 0.3984375 4/1/2024 5/15/2024 6/17/2024 4,712 0.3984375 7/1/2024 8/15/2024 9/16/2024 4,782 0.3984375 10/1/2024 11/15/2024 12/16/2024 4,996 0.3984375 $ 19,163 $ 1.59375 1/15/2023 2/15/2023 3/15/2023 $ 3,836 $ 0.3984375 4/1/2023 5/15/2023 6/15/2023 4,051 0.3984375 7/1/2023 8/15/2023 9/15/2023 4,364 0.3984375 10/3/2023 11/15/2023 12/15/2023 4,472 0.3984375 $ 16,723 $ 1.59375 1/12/2022 2/15/2022 3/15/2022 $ 3,430 $ 0.3984375 4/1/2022 5/16/2022 6/15/2022 3,430 0.3984375 7/1/2022 8/15/2022 9/15/2022 3,430 0.3984375 10/3/2022 11/15/2022 12/15/2022 3,433 0.3984375 $ 13,723 $ 1.59375 Subsequent to year end, o n January 7, 2025, the Board of Directors declared a quarterly dividend of $ 0.3984375 per share for the period from December 1, 2024 through February 28, 2025, on the Company’s Series D Preferred Stock payable March 17, 2025 to shareholders of record as of the close of business on February 18, 2025 .

FEDERAL INCOME TAXES

FEDERAL INCOME TAXES	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
FEDERAL INCOME TAXES	NOTE 13 – FEDERAL INCOME TAXES Characterization of Distributions The following table characterizes the distributions paid for the years ended December 31, 2024, 2023 and 2022: SCHEDULE OF CHARACTERIZED DISTRIBUTIONS PAID PER COMMON SHARE 2024 2023 2022 Amount Percent Amount Percent Amount Percent Common Stock Ordinary income $ 0.16685 19.63 % $ 0.22256 27.14 % $ 0 0 % Return of capital 0.68315 80.37 % 0.59744 72.86 % 0.80 100.00 % $ 0.85 100.00 % $ 0.82 100.00 % $ 0.80 100.00 % Preferred Stock - Series D Ordinary income $ 1.593750 100.0 % $ 1.593750 100.0 % $ 0.625130 39.22 % Return of capital 0 0 % 0 0 % 0.968620 60.78 % $ 1.593750 100.00 % $ 1.593750 100.00 % $ 1.593750 100.00 % In addition to the above, taxable income from non-REIT activities conducted by S&F, a Taxable REIT Subsidiary (“TRS”), is subject to federal, state and local income taxes. Deferred income taxes pertaining to S&F are accounted for using the asset and liability method. Under this method, deferred income taxes are recognized for temporary differences between the financial reporting bases of assets and liabilities and their respective tax bases and for operating loss and tax credit carryforwards based on enacted tax rates expected to be in effect when such amounts are realized or settled. However, deferred tax assets are recognized only to the extent that it is more likely than not that they will be realized based on consideration of available evidence, including tax planning strategies and other factors. For the years ended December 31, 2024 and December 31, 2022, S&F had operating income for financial reporting purposes of $ 1.8 71,000 648,000 112,000 68,000 16,000

COMMITMENTS, CONTINGENCIES AND

COMMITMENTS, CONTINGENCIES AND LEGAL MATTERS	12 Months Ended
	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS, CONTINGENCIES AND LEGAL MATTERS	NOTE 14 – COMMITMENTS, CONTINGENCIES AND LEGAL MATTERS The Company is subject to claims and litigation in the ordinary course of business. Management does not believe that any such claim or litigation will have a material adverse effect on the business, assets, or results of operations of the Company. The Company had an agreement with 21st Mortgage under which 21st Mortgage provided financing for home purchasers in the Company’s communities. The Company did not receive referral fees or other cash compensation under the agreement. If 21st Mortgage made loans to purchasers and those purchasers defaulted on their loans and 21st Mortgage repossessed the homes securing such loans, the Company agreed to purchase from 21st Mortgage each such repossessed home for a price equal to 80 95 2.1 55 100 558,000 The Company entered into a Manufactured Home Retailer Agreement (the “MHRA”) with 21st Mortgage on January 24, 2023, under which 21st Mortgage provides financing for home purchasers in the Company’s communities. 21st Mortgage has no recourse against the Company under the MHRA except in instances where the Customer defaults before two scheduled monthly payments are paid by the purchaser and the default is based on any dispute between S&F surrounding the terms or execution of the purchase and sale of the home. Upon such a default, S&F is to take assignment of the loan from 21st Mortgage for the unpaid principal balance plus accrued interest. As of December 31, 2024, no loans have been originated under the MHRA. S&F entered into a Chattel Loan Origination, Sale and Servicing Agreement (“COP Program”) with Triad Financial Services, effective January 1, 2016. Neither the Company, nor S&F, receive referral fees or other cash compensation under the agreement. Customer loan applications are initially submitted to Triad for consideration by Triad’s portfolio of outside lenders. If a loan application does not meet the criteria for outside financing, the application is then considered for financing under the COP Program. If the loan is approved under the COP Program, then it is originated by Triad, assigned to S&F and then assigned by S&F to the Company. Included in Notes and Other Receivables is approximately $ 85.2 The Company and one of its subsidiaries are parties to a Limited Liability Company Agreement dated as of December 8, 2021 with an affiliate of Nuveen, which governs the initial joint venture entity between the Company and Nuveen. The LLC Agreement provided for the parties to initially fund up to $ 70 24 100 four years 40 60 60 40 113 61 60 40 On July 26, 2023, the Company entered into an agreement to purchase two manufactured home communities, located in Maryland, for approximately $ 12.5 On January 31, 2025, the Company entered into an agreement to purchase two manufactured home communities, located in New Jersey, for approximately $ 24.6 The Company recently entered into a preliminary agreement with a leading national homebuilder regarding the potential formation of a joint venture to develop approximately 131 acres of undeveloped land adjacent to one of the Company’s existing manufactured home communities in southern New Jersey. If necessary governmental approvals can be obtained, the purpose of the joint venture would be to construct roads, infrastructure and other site improvements on the property and then sell the improved lots to an affiliate of the Company’s joint venture partner, which would construct luxury single family residential homes to sell to purchasers. It is envisioned that the joint venture partner would fully fund the costs of required site improvements, to the extent not financed by a third-party construction lender, and would obtain all required approvals. The Company would contribute the real property to the joint venture and receive a percentage of the sale price of each home. If the parties elect to proceed, it is anticipated that the joint venture partner would seek preliminary subdivision and site plan approvals over the next two years and, if these approvals are obtained, the joint venture would then be formally established. Pursuit of this project would be contingent upon execution of definitive documentation setting forth the terms of certain agreements between the parties. There can be no assurance that the Company and its potential joint venture partner will reach agreement or proceed with this arrangement or that required governmental approvals can be obtained. The parties are currently engaged in a 90-day due diligence period during which they intend to commence preliminary discussions with the municipality relating to the necessary approvals.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2024
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 15 - FAIR VALUE MEASUREMENTS The Company follows ASC 825, Fair Value Measurements, for financial assets and liabilities recognized at fair value on a recurring basis. The Company measures certain financial assets and liabilities at fair value on a recurring basis, including marketable securities. The fair value of these certain financial assets and liabilities was determined using the following inputs at December 31, 2024 and 2023 (in thousands) FINANCIAL ASSETS AND LIABILITIES RECOGNIZED AT FAIR VALUE ON A RECURRING BASIS Fair Value Measurements at Reporting Date Using Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) December 31, 2024: Equity Securities - Preferred Stock $ 509 $ 509 $ 0 $ 0 Equity Securities - Common Stock 31,374 31,374 0 0 Total $ 31,883 $ 31,883 $ 0 $ 0 December 31, 2023: Equity Securities - Preferred Stock $ 447 $ 447 $ 0 $ 0 Equity Securities - Common Stock 34,059 34,059 0 0 Total $ 34,506 $ 34,506 $ 0 $ 0 In addition to the Company’s investment in marketable securities at fair value, the Company is required to disclose certain information about fair values of its other financial instruments, as defined in ASC 825-10, Financial Instruments. Estimates of fair value are made at a specific point in time, based upon, where available, relevant market prices and information about the financial instrument. Such estimates do not include any premium or discount that could result from offering for sale at one time the Company’s entire holdings of a particular financial instrument. All of the Company’s marketable securities have quoted market prices. However, for a portion of the Company’s other financial instruments, no quoted market value exists. Therefore, estimates of fair value are necessarily based on a number of significant assumptions (many of which involve events outside the control of management). Such assumptions include assessments of current economic conditions, perceived risks associated with these financial instruments and their counterparties, future expected loss experience and other factors. Given the uncertainties surrounding these assumptions, the reported fair values represent estimates only and, therefore, cannot be compared to the historical accounting model. Use of different assumptions or methodologies is likely to result in significantly different fair value estimates. The fair value of cash and cash equivalents and notes receivable approximates their current carrying amounts since all such items are short-term in nature. The fair value of variable rate loans payable approximate their current carrying amounts since such amounts payable are at approximately a weighted-average current market rate of interest. As of December 31, 2024, the estimated fair value of fixed rate mortgages payable amounted to $ 476.1 489.3

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2024
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	NOTE 16 – SUPPLEMENTAL CASH FLOW INFORMATION Cash paid for interest during the years ended December 31, 2024, 2023 and 2022 was $ 30.7 35.5 27.0 6.0 5.0 2.7 During the year ended December 31, 2024, stock compensation of $ 2.8 During the years ended December 31, 2024, 2023 and 2022, land development costs of $ 50.6 27.9 26.3 During the years ended December 31, 2024, 2023 and 2022, the Company had dividend reinvestments of $ 3.2 2.7 2.8

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17 – SUBSEQUENT EVENTS Management has evaluated subsequent events for disclosure and/or recognition in the financial statements through the date that the financial statements were issued. Common ATM Program Since January 1, 2025, the Company issued and sold an additional 270,000 18.18 4.9 4.8 84.8 Preferred ATM Program Since January 1, 2025, the Company issued and sold an additional 49,000 shares of its Preferred Stock under the 2023 Preferred ATM Program at a weighted average price of $ 23.03 per share, generating gross proceeds and net proceeds of $ 1.1 million, after offering expenses. As of February 26, 2025, $ 16.5 million of Preferred Stock remained eligible for sale under the 2023 Preferred ATM Program. Restricted Stock Awards On January 7, 2025, the Company awarded 26,000 473,000 five years On January 7, 2025, the Company awarded 179,945 3.3

PRO FORMA FINANCIAL INFORMATION

PRO FORMA FINANCIAL INFORMATION (UNAUDITED)	12 Months Ended
	Dec. 31, 2024
Pro Forma Financial Information
PRO FORMA FINANCIAL INFORMATION (UNAUDITED)	NOTE 18– PRO FORMA FINANCIAL INFORMATION (UNAUDITED) The following unaudited pro forma condensed financial information reflects the acquisitions during 2023. This information has been prepared utilizing the historical financial statements of the Company and the effect of additional revenue and expenses from the properties acquired during this period, after giving effect to certain adjustments including (a) rental and related income; (b) community operating expenses; (c) interest expense resulting from the assumed increase in mortgages and loans payable related to the new acquisitions and (d) depreciation expense related to the new acquisitions. The unaudited pro forma condensed financial information is not indicative of the results of operations that would have been achieved had the acquisitions reflected herein been consummated on the dates indicated or that will be achieved in the future (in thousands) SUMMARY OF PRO FORMA FINANCIAL INFORMATION For the years ended December 31, 2024 2023 Rental and Related Income $ 207,019 $ 189,754 Community Operating Expenses 87,354 81,347 Net Income (Loss) Attributable to Common Shareholders 2,472 (8,728 ) Net Income (Loss) Attributable to Common Shareholders per Share: Basic and Diluted 0.03 (0.14 ) UMH PROPERTIES, INC.

SCHEDULE III

SCHEDULE III	12 Months Ended
	Dec. 31, 2024
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]
SCHEDULE III	SCHEDULE III REAL ESTATE AND ACCUMULATED DEPRECIATION DECEMBER 31, 2024 (in thousands) Site, Land Column A Column B Column C Column D Description Initial Cost Site, Land & Building Capitalization Improvements Subsequent to Name Location Encumbrances Land and Rental Homes Acquisition Allentown Memphis, TN $ 11,348 $ 250 $ 2,569 $ 23,272 Arbor Estates Doylestown, PA 0 2,650 8,266 4,079 Auburn Estates Orrville, OH 0 114 1,174 1,715 Bayshore Estates Sandusky, OH 0 561 9,553 6,689 Birchwood Farms Birch Run, MI - (2) 70 2,797 5,197 Boardwalk Elkhart, IN 12,213 (6) 1,796 4,768 788 Broadmore Estates Goshen, IN 0 1,120 11,136 15,060 Brookside Village Berwick, PA - (4) 372 4,776 5,988 Brookview Village Greenfield Center, NY 2,333 38 233 15,529 Camelot Village Anderson, IN - (7) 824 2,480 4,244 Camelot Woods Altoona, PA 0 573 2,767 4,647 Candlewick Court Owosso, MI 3,787 159 7,087 10,743 Carsons Chambersburg, PA 22,923 (1) 176 2,411 3,682 Catalina Middletown, OH 3,736 1,008 11,735 22,382 Cedarcrest Village Vineland, NJ 10,042 320 1,866 4,051 Center Manor Monaca, PA 0 198 5,602 2,544 Chambersburg I & II Chambersburg, PA - (1) 108 2,397 3,236 Chelsea Sayre, PA - (3) 124 2,049 3,371 Cinnamon Woods Conowingo, MD - (1) 1,884 2,116 9,073 City View Lewistown, PA 0 137 613 1,866 Clinton MH Resort Tiffin, OH 2,978 142 3,302 807 Collingwood Horseheads, NY - (1) 196 2,318 5,012 Colonial Heights Wintersville, OH - (2) 67 2,383 8,924 Countryside Estates Muncie, IN 0 174 1,926 9,444 Countryside Estates Ravenna, OH - (1) 205 2,896 7,035 Countryside Village Columbia, TN 95,492 (1) 394 6,917 13,584 Cranberry Village Cranberry Township, PA 6,400 182 1,923 4,760 Crestview Athens, PA - (1) 188 2,258 3,751 Cross Keys Village Duncansville, PA 0 61 378 5,412 Crossroads Village Mount Pleasant, PA - (1) 183 1,403 298 D & R Village Clifton Park, NY 6,436 392 704 4,201 Dallas Mobile Home Toronto, OH - (1) 276 2,729 4,927 Deer Meadows New Springfield, OH - (1) 226 2,299 5,340 Deer Run Dothan, AL 0 298 4,242 14,200 Duck River Estates Columbia, TN 0 416 0 8,503 Evergreen Estates Lodi, OH - (1) 99 1,121 749 Evergreen Manor Bedford, OH 0 49 2,372 1,837 Evergreen Village Mantua, OH - (1) 105 1,277 3,327 Fairview Manor Millville, NJ 13,647 216 1,167 12,599 Fifty-One Estates Elizabeth, PA - (1) 1,214 5,746 4,332 Fohl Village Canton, OH 9,250 1,018 18,052 1,869 Forest Creek Elkhart, IN - (2) 440 7,004 3,570 Forest Park Village Cranberry Township, PA 7,062 75 977 12,095 Fox Chapel Village Cheswick, PA 0 372 4,082 5,547 Frieden Manor Schuylkill Haven, PA 11,471 (3) 643 5,294 6,687 Friendly Village Perrysburg, OH 0 1,215 18,141 28,415 Garden View Estates Orangeburg, SC 0 156 5,044 5,630 Green Acres Chambersburg, PA 0 63 584 262 Gregory Courts Honey Brook, PA 0 370 1,220 1,376 UMH PROPERTIES, INC. SCHEDULE III REAL ESTATE AND ACCUMULATED DEPRECIATION DECEMBER 31, 2024 (in thousands) Column A Column B Column C Column D Description Initial Cost Site, Land & Building Capitalization Improvements Subsequent to Name Location Encumbrances Land and Rental Homes Acquisition Hayden Heights Dublin, OH $ 1,758 $ 248 $ 2,148 $ 1,660 Heather Highlands Inkerman, PA 0 573 2,152 18,499 Hidden Creek Erie, MI 0 614 20,717 9,973 High View Acres Export, PA - (1) 825 4,264 1,228 Highland Elkhart, IN 0 510 7,084 7,734 Highland Estates Kutztown, PA 14,360 145 1,695 12,445 Hillcrest Crossing Lower Burrell, PA - (1) 961 1,464 12,785 Hillcrest Estates Marysville, OH - (1) 1,277 3,034 6,301 Hillside Estates Greensburg, PA - (5) 484 2,679 7,391 Holiday Village Nashville, TN 6,720 1,632 5,618 19,034 Holiday Village Elkhart, IN 7,203 491 13,808 14,320 Holly Acres Estates Erie, PA 5,656 194 3,591 1,654 Hudson Estates Peninsula, OH - (1) 141 3,516 7,746 Huntingdon Pointe Tarrs, PA - (1) 399 865 3,511 Independence Park Clinton, PA - (5) 686 2,784 7,913 Iris Winds Sumter, SC 0 121 3,324 11,368 Kinnebrook Monticello, NY 3,399 236 1,403 15,586 Lake Erie Estates Fredonia, NY 2,430 104 4,391 5,418 Lake Sherman Village Navarre, OH 4,670 290 1,458 18,187 Lakeview Meadows Lakeview, OH - (1) 574 1,104 6,562 Laurel Woods Cresson, PA 0 433 2,070 9,207 Little Chippewa Orrville, OH 0 113 1,135 2,831 Mandell Trails Butler, PA 0 2,470 4,905 3,230 Maple Manor Taylor, PA 32,881 (4) 674 9,433 11,277 Marysville Estates Marysville, OH - (1) 810 4,556 13,914 Meadowood New Middletown, OH - (2) 152 3,191 7,080 Meadows Nappanee, IN 0 549 6,721 14,082 Meadows of Perrysburg Perrysburg, OH 0 2,146 5,541 5,355 Melrose Village Wooster, OH 0 767 5,429 9,395 Melrose West Wooster, OH 0 94 1,040 154 Memphis Blues Memphis, TN 0 78 810 21,268 Mighty Oak Albany, GA - 232 3,418 3,370 Monroe Valley Jonestown, PA - (3) 114 994 844 Moosic Heights Avoca, PA - (4) 330 3,794 5,852 Mount Pleasant Village Mount Pleasant, PA - (1) 280 3,502 2,121 Mountaintop Narvon, PA - (3) 134 1,665 2,094 New Colony West Mifflin, PA - (1) 429 4,129 3,666 Northtowne Meadows Erie, MI 10,781 1,272 23,859 8,869 Oak Ridge Estates Elkhart, IN 0 (2) 500 7,524 4,894 Oak Tree Jackson, NJ 11,679 1,134 21,766 1,245 Oakwood Lake Village Tunkhannock, PA - 379 1,639 3,916 Olmsted Falls Olmsted Falls, OH 1,761 569 3,031 3,506 Oxford Village West Grove, PA 13,973 175 991 3,481 Parke Place Elkhart, IN 0 (6) 4,317 10,341 15,222 Perrysburg Estates Perrysburg, OH 1,422 399 4,047 8,027 Pikewood Manor Elyria, OH 12,730 1,053 22,068 24,104 Pine Ridge/Pine Manor Carlisle, PA - 38 198 12,029 Pine Valley Estates Apollo, PA 0 670 1,337 16,733 Pleasant View Estates Bloomsburg, PA 0 (4) 282 2,175 4,163 Port Royal Village Belle Vernon, PA - 150 2,492 19,972 Redbud Estates Anderson, IN 11,871 (7) 1,739 15,091 9,743 River Bluff Estates Memphis, TN 0 230 0 910 River Valley Marion, OH 0 236 785 11,716 Rolling Hills Estates Carlisle, PA 0 (1) 301 1,419 4,314 Rostraver Estates Belle Vernon, PA - (5) 814 2,204 3,239 Saddle Creek Dothan, AL - 713 3,165 3,140 Sandy Valley Estates Magnolia, OH 0 270 1,941 17,483 Shady Hills Nashville, TN 4,192 337 3,379 6,098 UMH PROPERTIES, INC. SCHEDULE III REAL ESTATE AND ACCUMULATED DEPRECIATION DECEMBER 31, 2024 (in thousands) Column A Column B Column C Column D Description Initial Cost Site, Land & Building Capitalization Improvements Subsequent to Name Location Encumbrances Land and Rental Homes Acquisition Somerset/Whispering Somerset, PA $ - (1) $ 1,485 $ 2,050 $ 11,216 Southern Terrace Columbiana, OH - (2) 63 3,387 1,026 Southwind Village Jackson, NJ 20,427 (8) 100 603 3,617 Spreading Oaks Village Athens, OH 0 67 1,327 5,375 Springfield Meadows Springfield, OH 0 1,230 3,093 3,728 Suburban Estates Greensburg, PA 4,731 299 5,837 6,721 Summit Estates Ravenna, OH - (1) 198 2,779 6,100 Summit Village Marion, IN 0 522 2,821 5,568 Sunny Acres Somerset, PA 5,266 287 6,114 5,144 Sunnyside Eagleville, PA 0 450 2,674 1,257 Trailmont Goodlettsville, TN 2,795 411 1,867 4,404 Twin Oaks I & II Olmsted Falls, OH 5,419 823 3,527 2,518 Twin Pines Goshen, IN 57,743 (2) 650 6,307 7,786 Valley High Ruffs Dale, PA - (5) 284 2,267 2,966 Valley Hills Ravenna, OH 2,927 996 6,542 13,895 Valley Stream Mountaintop, PA 0 323 3,191 1,540 Valley View - HB Honey Brook, PA - (2) 1,380 5,348 5,633 Valley View I Ephrata, PA - (3) 191 4,359 2,880 Valley View II Ephrata, PA - (3) 72 1,746 108 Voyager Estates West Newton, PA - (1) 742 3,143 7,912 Waterfalls Village Hamburg, NY 3,991 424 3,812 8,728 Wayside Bellefontaine, OH - (1) 196 1,080 4,000 Weatherly Estates Lebanon, TN 6,820 1,184 4,034 5,026 Wellington Estates Export, PA 0 896 6,179 8,660 Wood Valley Caledonia, OH 0 260 1,753 8,706 Woodland Manor West Monroe, NY - (1) 77 841 7,782 Woodlawn Village Eatontown, NJ - (8) 157 281 2,764 Woods Edge West Lafayette, IN 4,630 1,808 13,321 15,468 Worthington Arms Lewis Center, OH 7,918 437 12,706 10,639 Youngstown Estates Youngstown, NY 0 269 1,606 2,570 $ 489,271 $ 74,086 $ 587,633 $ 994,245 UMH PROPERTIES, INC. SCHEDULE III REAL ESTATE AND ACCUMULATED DEPRECIATION DECEMBER 31, 2024 (in thousands) Column A Column E (9) (10) Column F Description Gross Amount at Which Carried at 12/31/24 Site, Land & Building Improvements and Rental Accumulated Name Location Land Homes Total Depreciation Allentown Memphis, TN $ 1,270 $ 24,821 $ 26,091 $ (9,499 ) Arbor Estates Doylestown, PA 2,650 12,345 14,995 (4,367 ) Auburn Estates Orrville, OH 114 2,889 3,003 (791 ) Bayshore Estates Sandusky, OH 562 16,241 16,803 (1,737 ) Birchwood Farms Birch Run, MI 70 7,994 8,064 (2,653 ) Boardwalk Elkhart, IN 1,796 5,556 7,352 (1,433 ) Broadmore Estates Goshen, IN 1,120 26,196 27,316 (9,581 ) Brookside Village Berwick, PA 372 10,764 11,136 (3,569 ) Brookview Village Greenfield Center, NY 123 15,677 15,800 (4,916 ) Camelot Village Anderson, IN 828 6,720 7,548 (916 ) Camelot Woods Altoona, PA 766 7,221 7,987 (862 ) Candlewick Court Owosso, MI 159 17,830 17,989 (5,153 ) Carsons Chambersburg, PA 176 6,093 6,269 (1,847 ) Catalina Middletown, OH 1,008 34,117 35,125 (8,839 ) Cedarcrest Village Vineland, NJ 408 5,829 6,237 (3,555 ) Center Manor Monaca, PA 201 8,143 8,344 (635 ) Chambersburg I & II Chambersburg, PA 925 4,816 5,741 (1,449 ) Chelsea Sayre, PA 124 5,420 5,544 (1,639 ) Cinnamon Woods Conowingo, MD 1,884 11,189 13,073 (800 ) City View Lewistown, PA 137 2,479 2,616 (836 ) Clinton MH Resort Tiffin, OH 142 4,109 4,251 (1,733 ) Collingwood Horseheads, NY 196 7,330 7,526 (2,126 ) Colonial Heights Wintersville, OH 67 11,307 11,374 (3,586 ) Countryside Estates Muncie, IN 174 11,370 11,544 (3,001 ) Countryside Estates Ravenna, OH 205 9,931 10,136 (3,078 ) Countryside Village Columbia, TN 193 20,702 20,895 (8,062 ) Cranberry Village Cranberry Township, PA 182 6,683 6,865 (3,935 ) Crestview Athens, PA 362 5,835 6,197 (1,847 ) Cross Keys Village Duncansville, PA 61 5,790 5,851 (2,397 ) Crossroads Village Mount Pleasant, PA 183 1,701 1,884 (477 ) D & R Village Clifton Park, NY 392 4,905 5,297 (2,659 ) Dallas Mobile Home Toronto, OH 276 7,656 7,932 (2,036 ) Deer Meadows New Springfield, OH 226 7,639 7,865 (2,110 ) Deer Run Dothan, AL 301 18,439 18,740 (1,768 ) Duck River Estates Columbia, TN 416 8,503 8,919 (531 ) Evergreen Estates Lodi, OH 119 1,850 1,969 (619 ) Evergreen Manor Bedford, OH 49 4,209 4,258 (1,398 ) Evergreen Village Mantua, OH 105 4,604 4,709 (981 ) Fairview Manor Millville, NJ 2,535 11,447 13,982 (7,191 ) Fifty-One Estates Elizabeth, PA 1,330 9,962 11,292 (1,692 ) Fohl Village Canton, OH 1,023 19,916 20,939 (1,471 ) Forest Creek Elkhart, IN 440 10,574 11,014 (4,586 ) Forest Park Village Cranberry Township, PA 75 13,072 13,147 (5,500 ) Fox Chapel Village Cheswick, PA 372 9,629 10,001 (1,888 ) Frieden Manor Schuylkill Haven, PA 1,420 11,204 12,624 (3,761 ) Friendly Village Perrysburg, OH 1,266 46,505 47,771 (6,465 ) Garden View Estates Orangeburg, SC 158 10,672 10,830 (667 ) Green Acres Chambersburg, PA 63 846 909 (298 ) Gregory Courts Honey Brook, PA 370 2,596 2,966 (1,013 ) Hayden Heights Dublin, OH 248 3,808 4,056 (1,162 ) Heather Highlands Inkerman, PA 573 20,651 21,224 (8,864 ) Hidden Creek Erie, MI 618 30,686 31,304 (2,358 ) High View Acres Export, PA 825 5,492 6,317 (1,302 ) UMH PROPERTIES, INC. SCHEDULE III REAL ESTATE AND ACCUMULATED DEPRECIATION DECEMBER 31, 2024 (in thousands) Column A Column E (9) (10) Column F Description Gross Amount at Which Carried at 12/31/24 Site, Land & Building Improvements and Rental Accumulated Name Location Land Homes Total Depreciation Highland Elkhart, IN $ 510 $ 14,818 $ 15,328 $ (5,813 ) Highland Estates Kutztown, PA 404 13,881 14,285 (9,189 ) Hillcrest Crossing Lower Burrell, PA 961 14,249 15,210 (2,754 ) Hillcrest Estates Marysville, OH 1,277 9,335 10,612 (2,129 ) Hillside Estates Greensburg, PA 484 10,070 10,554 (2,195 ) Holiday Village Nashville, TN 1,632 24,652 26,284 (6,140 ) Holiday Village Elkhart, IN 491 28,128 28,619 (7,988 ) Holly Acres Estates Erie, PA 194 5,245 5,439 (1,652 ) Hudson Estates Peninsula, OH 141 11,262 11,403 (3,351 ) Huntingdon Pointe Tarrs, PA 399 4,376 4,775 (898 ) Independence Park Clinton, PA 686 10,697 11,383 (2,504 ) Iris Winds Sumter, SC 607 14,206 14,813 (1,333 ) Kinnebrook Monticello, NY 509 16,716 17,225 (8,339 ) Lake Erie Estates Fredonia, NY 140 9,773 9,913 (1,281 ) Lake Sherman Village Navarre, OH 290 19,645 19,935 (7,742 ) Lakeview Meadows Lakeview, OH 726 7,514 8,240 (997 ) Laurel Woods Cresson, PA 433 11,277 11,710 (4,145 ) Little Chippewa Orrville, OH 113 3,966 4,079 (1,147 ) Mandell Trails Butler, PA 2,537 8,068 10,605 (549 ) Maple Manor Taylor, PA 674 20,710 21,384 (7,566 ) Marysville Estates Marysville, OH 818 18,462 19,280 (3,386 ) Meadowood New Middletown, OH 152 10,271 10,423 (3,150 ) Meadows Nappanee, IN 549 20,803 21,352 (5,656 ) Meadows of Perrysburg Perrysburg, OH 4,500 8,542 13,042 (1,465 ) Melrose Village Wooster, OH 767 14,824 15,591 (4,169 ) Melrose West Wooster, OH 94 1,194 1,288 (455 ) Memphis Blues Memphis, TN 336 21,820 22,156 (5,185 ) Mighty Oak Albany, GA 234 6,786 7,020 (320 ) Monroe Valley Jonestown, PA 114 1,838 1,952 (665 ) Moosic Heights Avoca, PA 330 9,646 9,976 (3,186 ) Mount Pleasant Village Mount Pleasant, PA 280 5,623 5,903 (1,540 ) Mountaintop Narvon, PA 249 3,644 3,893 (1,152 ) New Colony West Mifflin, PA 448 7,776 8,224 (1,293 ) Northtowne Meadows Erie, MI 1,310 32,690 34,000 (5,983 ) Oak Ridge Estates Elkhart, IN 500 12,418 12,918 (4,687 ) Oak Tree Jackson, NJ 1,150 22,995 24,145 (1,687 ) Oakwood Lake Village Tunkhannock, PA 379 5,555 5,934 (1,548 ) Olmsted Falls Olmsted Falls, OH 569 6,537 7,106 (2,094 ) Oxford Village West Grove, PA 155 4,492 4,647 (2,592 ) Parke Place Elkhart, IN 4,317 25,563 29,880 (5,489 ) Perrysburg Estates Perrysburg, OH 407 12,066 12,473 (2,253 ) Pikewood Manor Elyria, OH 1,071 46,154 47,225 (8,469 ) Pine Ridge/Pine Manor Carlisle, PA 145 12,120 12,265 (5,863 ) Pine Valley Estates Apollo, PA 732 18,008 18,740 (5,231 ) Pleasant View Estates Bloomsburg, PA 307 6,313 6,620 (1,994 ) Port Royal Village Belle Vernon, PA 505 22,109 22,614 (10,601 ) Redbud Estates Anderson, IN 1,753 24,820 26,573 (4,921 ) River Bluff Estates Memphis, TN 230 910 1,140 (4 ) River Valley Estates Marion, OH 236 12,501 12,737 (5,445 ) Rolling Hills Estates Carlisle, PA 517 5,517 6,034 (1,479 ) Rostraver Estates Belle Veron, PA 814 5,443 6,257 (1,710 ) Saddle Creek Dothan, AL 718 6,300 7,018 (406 ) Sandy Valley Estates Magnolia, OH 270 19,424 19,694 (7,549 ) UMH PROPERTIES, INC. SCHEDULE III REAL ESTATE AND ACCUMULATED DEPRECIATION DECEMBER 31, 2024 (in thousands) Column A Column E (9) (10) Column F Description Gross Amount at Which Carried at 12/31/24 Site, Land & Building Improvements Accumulated Name Location Land Homes Total Depreciation Shady Hills Nashville, TN $ 337 $ 9,477 $ 9,814 $ (3,484 ) Somerset/Whispering Somerset, PA 1,489 13,262 14,751 (6,183 ) Southern Terrace Columbiana, OH 63 4,413 4,476 (1,766 ) Southwind Village Jackson, NJ 100 4,220 4,320 (2,592 ) Spreading Oaks Village Athens, OH 67 6,702 6,769 (2,935 ) Springfield Meadows Springfield, OH 1,230 6,821 8,051 (1,461 ) Suburban Estates Greensburg, PA 299 12,558 12,857 (4,725 ) Summit Estates Ravenna, OH 198 8,879 9,077 (2,604 ) Summit Village Marion, IN 522 8,389 8,911 (2,122 ) Sunny Acres Somerset, PA 287 11,258 11,545 (4,351 ) Sunnyside Eagleville, PA 662 3,719 4,381 (1,391 ) Trailmont Goodlettsville, TN 411 6,271 6,682 (2,288 ) Twin Oaks I & II Olmsted Falls, OH 998 5,870 6,868 (2,369 ) Twin Pines Goshen, IN 650 14,093 14,743 (5,019 ) Valley High Ruffs Dale, PA 284 5,233 5,517 (1,608 ) Valley Hills Ravenna, OH 996 20,437 21,433 (5,866 ) Valley Stream Mountaintop, PA 323 4,731 5,054 (1,383 ) Valley View - HB Honey Brook, PA 1,380 10,981 12,361 (3,836 ) Valley View I Ephrata, PA 280 7,150 7,430 (2,325 ) Valley View II Ephrata, PA 72 1,854 1,926 (803 ) Voyager Estates West Newton, PA 742 11,055 11,797 (2,596 ) Waterfalls Village Hamburg, NY 424 12,540 12,964 (6,111 ) Wayside Bellefontaine, OH 538 4,738 5,276 (895 ) Weatherly Estates Lebanon, TN 1,184 9,060 10,244 (4,946 ) Wellington Estates Export, PA 896 14,839 15,735 (3,095 ) Wood Valley Caledonia, OH 260 10,459 10,719 (4,427 ) Woodland Manor West Monroe, NY 258 8,442 8,700 (2,600 ) Woodlawn Village Eatontown, NJ 135 3,067 3,202 (1,274 ) Woods Edge West Lafayette, IN 1,808 28,789 30,597 (7,775 ) Worthington Arms Lewis Center, OH 437 23,345 23,782 (6,093 ) Youngstown Estates Youngstown, NY 269 4,176 4,445 (1,176 ) $ 85,421 $ 1,570,543 $ 1,655,964 $ (445,077 ) UMH PROPERTIES, INC. SCHEDULE III REAL ESTATE AND ACCUMULATED DEPRECIATION DECEMBER 31, 2024 Column A Column G Column H Column I Description Date of Date Depreciable Name Location Construction Acquired Life Allentown Memphis, TN prior to 1980 1986 5 to 27.5 Arbor Estates Doylestown, PA 1959 2013 5 to 27.5 Auburn Estates Orrville, OH 1971/1985/1995 2013 5 to 27.5 Bayshore Estates Sandusky, OH 1969 2021 5 to 27.5 Birchwood Farms Birch Run, MI 1976-1977 2013 5 to 27.5 Boardwalk Elkhart, IN 1995-1996 2017 5 to 27.5 Broadmore Estates Goshen, IN 1950/1990 2013 5 to 27.5 Brookside Village Berwick, PA 1973-1976 2010 5 to 27.5 Brookview Village Greenfield Center, NY prior to 1970 1977 5 to 27.5 Camelot Village Anderson, IN 1998 2018 5 to 27.5 Camelot Woods Altoona, PA 1999 2020 5 to 27.5 Candlewick Court Owosso, MI 1975 2015 5 to 27.5 Carsons Chambersburg, PA 1963 2012 5 to 27.5 Catalina Middletown, OH 1968-1976 2015 5 to 27.5 Cedarcrest Village Vineland, NJ 1973 1986 5 to 27.5 Center Manor Monaca, PA 1957 2022 5 to 27.5 Chambersburg I & II Chambersburg, PA 1955 2012 5 to 27.5 Chelsea Sayre, PA 1972 2012 5 to 27.5 Cinnamon Woods Conowingo, MD 2005 2017 5 to 27.5 City View Lewistown, PA prior to 1980 2011 5 to 27.5 Clinton MH Resort Tiffin, OH 1968/1987 2011 5 to 27.5 Collingwood Horseheads, NY 1970 2012 5 to 27.5 Colonial Heights Wintersville, OH 1972 2012 5 to 27.5 Countryside Estates Muncie, IN 1996 2012 5 to 27.5 Countryside Estates Ravenna, OH 1972 2014 5 to 27.5 Countryside Village Columbia, TN 1988/1992 2011 5 to 27.5 Cranberry Village Cranberry Township, PA 1974 1986 5 to 27.5 Crestview Athens, PA 1964 2012 5 to 27.5 Cross Keys Village Duncansville, PA 1961 1979 5 to 27.5 Crossroads Village Mount Pleasant, PA 1955/2004 2017 5 to 27.5 D & R Village Clifton Park, NY 1972 1978 5 to 27.5 Dallas Mobile Home Toronto, OH 1950-1957 2014 5 to 27.5 Deer Meadows New Springfield, OH 1973 2014 5 to 27.5 Deer Run Dothan, AL 1960 2021 5 to 27.5 Duck River Estates Columbia, TN 2023 2011 5 to 27.5 Evergreen Estates Lodi, OH 1965 2014 5 to 27.5 Evergreen Manor Bedford, OH 1960 2014 5 to 27.5 Evergreen Village Mantua, OH 1960 2014 5 to 27.5 Fairview Manor Millville, NJ prior to 1980 1985 5 to 27.5 Fifty-One Estates Elizabeth, PA 1970’s 2019 5 to 27.5 Fohl Village Canton, OH 1972 2022 5 to 27.5 Forest Creek Elkhart, IN 1996-1997 2013 5 to 27.5 Forest Park Village Cranberry Township, PA prior to 1980 1982 5 to 27.5 Fox Chapel Village Cheswick, PA 1975 2017 5 to 27.5 Frieden Manor Schuylkill Haven, PA 1969 2012 5 to 27.5 Friendly Village Perrysburg, OH 1970 2019 5 to 27.5 Garden View Estates Orangeburg, SC 1962 2022 5 to 27.5 Green Acres Chambersburg, PA 1978 2012 5 to 27.5 Gregory Courts Honey Brook, PA 1970 2013 5 to 27.5 Hayden Heights Dublin, OH 1973 2014 5 to 27.5 Heather Highlands Inkerman, PA 1970 1992 5 to 27.5 Hidden Creek Erie, MI 1993 2022 5 to 27.5 High View Acres Export, PA 1984 2017 5 to 27.5 UMH PROPERTIES, INC. SCHEDULE III REAL ESTATE AND ACCUMULATED DEPRECIATION DECEMBER 31, 2024 Column A Column G Column H Column I Description Date of Date Depreciable Name Location Construction Acquired Life Highland Elkhart, IN 1969 2013 5 to 27.5 Highland Estates Kutztown, PA 1971 1979 5 to 27.5 Hillcrest Crossing Lower Burrell, PA 1971 2017 5 to 27.5 Hillcrest Estates Marysville, OH 1995 2017 5 to 27.5 Hillside Estates Greensburg, PA 1980 2014 5 to 27.5 Holiday Village Nashville, TN 1967 2013 5 to 27.5 Holiday Village Elkhart, IN 1966 2015 5 to 27.5 Holly Acres Estates Erie, PA 1977/2007 2015 5 to 27.5 Hudson Estates Peninsula, OH 1956 2014 5 to 27.5 Huntingdon Pointe Tarrs, PA 2000 2015 5 to 27.5 Independence Park Clinton, PA 1987 2014 5 to 27.5 Iris Winds Sumter, SC 1972 2021 5 to 27.5 Kinnebrook Monticello, NY 1972 1988 5 to 27.5 Lake Erie Estates Fredonia, NY 1965-1975 2020 5 to 27.5 Lake Sherman Village Navarre, OH prior to 1980 1987 5 to 27.5 Lakeview Meadows Lakeview, OH 1995 2016 5 to 27.5 Laurel Woods Cresson, PA prior to 1980 2001 5 to 27.5 Little Chippewa Orrville, OH 1968 2013 5 to 27.5 Mandell Trails Butler, PA 1969 2022 5 to 27.5 Maple Manor Taylor, PA 1972 2010 5 to 27.5 Marysville Estates Marysville, OH 1960s to 2015 2017 5 to 27.5 Meadowood New Middletown, OH 1957 2012 5 to 27.5 Meadows Nappanee, IN 1965-1973 2015 5 to 27.5 Meadows of Perrysburg Perrysburg, OH 1998 2018 5 to 27.5 Melrose Village Wooster, OH 1970-1978 2013 5 to 27.5 Melrose West Wooster, OH 1995 2013 5 to 27.5 Memphis Blues Memphis, TN 1955 1985 5 to 27.5 Might Oak Albany, GA 2023 2023 5 to 27.5 Monroe Valley Jonestown, PA 1969 2012 5 to 27.5 Moosic Heights Avoca, PA 1972 2010 5 to 27.5 Mount Pleasant Village Mount Pleasant, PA 1977-1986 2017 5 to 27.5 Mountaintop Narvon, PA 1972 2012 5 to 27.5 New Colony West Mifflin, PA 1975 2019 5 to 27.5 Northtowne Meadows Erie, MI 1988, 1995, 1999 2019 5 to 27.5 Oak Ridge Estates Elkhart, IN 1990 2013 5 to 27.5 Oak Tree Jackson, NJ 1958 2022 5 to 27.5 Oakwood Lake Village Tunkhannock, PA 1972 2010 5 to 27.5 Olmsted Falls Olmsted Falls, OH 1953/1970 2012 5 to 27.5 Oxford West Grove, PA 1971 1974 5 to 27.5 Parke Place Elkhart, IN 1995-1996 2017 5 to 27.5 Perrysburg Estates Perrysburg, OH 1972 2018 5 to 27.5 Pikewood Manor Elyria, OH 1962 2018 5 to 27.5 Pine Ridge/Pine Manor Carlisle, PA 1961 1969 5 to 27.5 Pine Valley Estates Apollo, PA prior to 1980 1995 5 to 27.5 Pleasant View Estates Bloomsburg, PA 1960’s 2010 5 to 27.5 Port Royal Village Belle Vernon, PA 1973 1983 5 to 27.5 Redbud Estates Anderson, IN 1966/1998/2003 2018 5 to 27.5 River Bluff Estates Memphis, TN 2024 2013 5 to 27.5 River Valley Estates Marion, OH 1950 1986 5 to 27.5 Rolling Hills Estates Carlisle, PA 1972-1975 2013 5 to 27.5 Rostraver Estates Belle Vern on, PA 1970 2014 5 to 27.5 Saddle Creek Dothan, AL 1972 2022 5 to 27.5 Sandy Valley Estates Magnolia, OH prior to 1980 1985 5 to 27.5 Shady Hills Nashville, TN 1954 2011 5 to 27.5 Somerset/Whispering Somerset, PA prior to 1980 2004 5 to 27.5 Southern Terrace Columbiana, OH 1983 2012 5 to 27.5 UMH PROPERTIES, INC. SCHEDULE III REAL ESTATE AND ACCUMULATED DEPRECIATION DECEMBER 31, 2024 Column A Column G Column H Column I Description Date of Date Depreciable Name Location Construction Acquired Life Southwind Village Jackson, NJ 1969 1969 5 to 27.5 Spreading Oaks Village Athens, OH prior to 1980 1996 5 to 27.5 Springfield Meadows Springfield, OH 1970 2016 5 to 27.5 Suburban Estates Greensburg, PA 1968/1980 2010 5 to 27.5 Summit Estates Ravenna, OH 1969 2014 5 to 27.5 Summit Village Marion, IN 2000 2018 5 to 27.5 Sunny Acres Somerset, PA 1970 2010 5 to 27.5 Sunnyside Eagleville, PA 1960 2013 5 to 27.5 Trailmont Goodlettsville, TN 1964 2011 5 to 27.5 Twin Oaks I & II Olmsted Falls, OH 1952/1997 2012 5 to 27.5 Twin Pines Goshen, IN 1956/1990 2013 5 to 27.5 Valley High Ruffs Dale, PA 1974 2014 5 to 27.5 Valley Hills Ravenna, OH 1960-1970 2014 5 to 27.5 Valley Stream Mountaintop, PA 1970 2015 5 to 27.5 Valley View - HB Honey Brook, PA 1970 2013 5 to 27.5 Valley View I Ephrata, PA 1961 2012 5 to 27.5 Valley View II Ephrata, PA 1999 2012 5 to 27.5 Voyager Estates West Newton, PA 1968 2015 5 to 27.5 Waterfalls Village Hamburg, NY prior to 1980 1997 5 to 27.5 Wayside Bellefontaine, OH 1960 2016 5 to 27.5 Weatherly Estates Lebanon, TN 1997 2006 5 to 27.5 Wellington Estates Export, PA 1970/1996 2017 5 to 27.5 Wood Valley Caledonia, OH prior to 1980 1996 5 to 27.5 Woodland Manor West Monroe, NY prior to 1980 2003 5 to 27.5 Woodlawn Village Eatontown, NJ 1964 1978 5 to 27.5 Woods Edge West Lafayette, IN 1974 2015 5 to 27.5 Worthington Arms Lewis Center, OH 1968 2015 5 to 27.5 Youngstown Estates Youngstown, NY 1963 2013 5 to 27.5 UMH PROPERTIES, INC. SCHEDULE III REAL ESTATE AND ACCUMULATED DEPRECIATION DECEMBER 31, 2024 (1) Represents one mortgage payable secured by twenty-eight properties and one mortgage payable secured by the rental homes therein. (2) Represents one mortgage payable secured by eight properties. (3) Represents one mortgage payable secured by six properties. (4) Represents one mortgage payable secured by four properties and one mortgage payable secured by the rental homes therein. (5) Represents one mortgage payable secured by four properties. (6) Represents one mortgage payable secured by two properties. (7) Represents one mortgage payable secured by two properties. (8) Represents one mortgage payable secured by two properties. (9) Reconciliation (10) The aggregate cost for Federal tax purposes approximates historical cost. 12/31/24 12/31/23 12/31/22 /———-FIXED ASSETS————/ (in thousands) 12/31/24 12/31/23 12/31/22 Balance – Beginning of Year $ 1,527,479 $ 1,379,527 $ 1,198,104 Additions: Acquisitions 139,528 3,650 85,553 Improvements 0 151,495 108,544 Total Additions 139,528 155,145 194,097 Deletions (11,043 ) (7,193 ) (12,674 ) Balance – End of Year $ 1,655,964 $ 1,527,479 $ 1,379,527 12/31/24 12/31/23 12/31/22 /——ACCUMULATED DEPRECIATION——/ (in thousands) 12/31/24 12/31/23 12/31/22 Balance – Beginning of Year $ 391,920 $ 340,776 $ 295,740 Additions: Depreciation 57,765 53,685 46,650 Total Additions 57,765 53,685 46,650 Deletions (4,608 ) (2,541 ) (1,614 ) Balance – End of Year $ 445,077 $ 391,920 $ 340,776 (10) The aggregate cost for Federal tax purposes approximates historical cost.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The Company prepares its financial statements under the accrual basis of accounting, in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). All the Company’s subsidiaries are 100 77 A subsidiary of the Company is the managing member of the Company’s joint venture with Nuveen Real Estate.
Use of Estimates	Use of Estimates In preparing the consolidated financial statements in accordance with U.S. GAAP, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, as well as contingent assets and liabilities as of the dates of the consolidated balance sheets and revenue and expenses for the years then ended. These estimates and assumptions include the allowance for doubtful accounts, valuation of inventory, depreciation, valuation of securities, accounting for land development, reserves and accruals, and stock compensation expense. Actual results could differ from these estimates and assumptions.
Investment Property and Equipment and Depreciation	Investment Property and Equipment and Depreciation Property and equipment are carried at cost less accumulated depreciation. Depreciation for Sites and Buildings is computed principally on the straight-line method over the estimated useful lives of the assets (ranging from 15 27.5 3 27.5 118 406 7.5 3.4 The Company applies Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 360-10, Property, Plant & Equipment (“ASC 360-10”) to measure impairment in real estate investments. The Company’s primary indicator of potential impairment is based on net operating income trends year over year. Rental properties are individually evaluated for impairment when conditions exist which may indicate that it is probable that the sum of expected future cash flows (on an undiscounted basis without interest) from a rental property is less than the carrying value under its historical net cost basis. These expected future cash flows consider factors such as future operating income, trends and prospects as well as the effects of leasing demand, competition and other factors. Upon determination that an other than temporary impairment has occurred, rental properties are reduced to their fair value. For properties to be disposed of, an impairment loss is recognized when the fair value of the property, less the estimated cost to sell, is less than the carrying amount of the property measured at the time there is a commitment to sell the property and/or it is actively being marketed for sale. A property to be disposed of is reported at the lower of its carrying amount or its estimated fair value, less its cost to sell. Subsequent to the date that a property is held for disposition, depreciation expense is not recorded. The Company conducted a comprehensive review of all real estate asset classes in accordance with ASC 360-10-35-21. The process entailed the analysis of property for instances where the net book value exceeded the estimated fair value. The Company reviewed its operating properties in light of the requirements of ASC 360-10 and determined that, as of December 31, 2024, no
Acquisitions	Acquisitions The Company accounts for acquisitions in accordance with ASC 805, Business Combinations (“ASC 805”) and allocates the purchase price of the property based upon the fair value of the assets acquired, which generally consist of land, site and land improvements, buildings and improvements and rental homes. The Company allocates the purchase price of an acquired property generally determined by internal evaluation as well as third-party appraisal of the property obtained in conjunction with the purchase. In January 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-01, “Business Combinations (Topic 805), Clarifying the Definition of a Business”. ASU 2017-01 seeks to clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, intangible assets and consolidation. The adoption of ASU 2017-01 was effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments should be applied prospectively on or after the effective dates. Early adoption is permitted. The Company adopted this standard effective January 1, 2017, on a prospective basis. The Company evaluated its acquisitions and has determined that its acquisition of its manufactured home community during 2023 should be accounted for as acquisition of assets. As such, transaction costs, primarily consisting of broker fees, transfer taxes, legal, accounting, valuation, and other professional and consulting fees, related to acquisitions are capitalized as part of the cost of the acquisitions, which is then subject to a purchase price allocation based on relative fair value. Prior to the adoption of ASU 2017-01, the Company’s acquisitions were considered an acquisition of a business and therefore, the acquisition costs were expensed.
Investment in Joint Venture	Investment in Joint Venture The Company accounts for its investment in entities formed under its joint venture with Nuveen Real Estate under the equity method of accounting in accordance with ASC 323, Investments – Equity Method and Joint Ventures. The Company has the ability to exercise significant influence, but not control, over the operating and financial decisions of the joint venture entities. Under the equity method of accounting, the cost of an investment is adjusted for the Company’s share of the equity in net income or loss from the date of acquisition, reduced by distributions received and increased by contributions made. The income or loss is allocated in accordance with the provisions of the operating agreement. The carrying value of the investment in the joint venture is reviewed for other than temporary impairment whenever events or changes in circumstances indicate a possible impairment. Financial condition, operational performance, and other economic trends are among the factors that are considered in evaluation of the existence of impairment indicators (See Note 5).
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include all cash and investments with an original maturity of three months or less. The Company maintains its cash in bank accounts in amounts that may exceed federally insured limits. The Company has not experienced any losses in these accounts in the past. The fair value of cash and cash equivalents approximates their current carrying amounts since all such items are short-term in nature.
Marketable Securities	Marketable Securities Investments in marketable securities consist of marketable common and preferred stock securities of other REITs. These marketable securities are all publicly traded and purchased on the open market, through private transactions or through dividend reinvestment plans. The Company normally holds REIT securities on a long-term basis and has the ability and intent to hold securities to recovery, therefore as of December 31, 2024 and 2023, gains or losses on the sale of securities are based on average cost and are accounted for on a trade date basis. As of December 31, 2024, the securities portfolio represented 1.6
Inventory of Manufactured Homes	Inventory of Manufactured Homes Inventory of manufactured homes is valued at the lower of cost or net realizable value and is determined by the specific identification method. All inventory is considered finished goods.
Accounts and Notes Receivables	Accounts and Notes Receivables The Company’s accounts, notes and other receivables are stated at their outstanding balance and reduced by an allowance for uncollectible accounts. The Company evaluates the recoverability of its receivables whenever events occur or there are changes in circumstances such that management believes it is probable that it will be unable to collect all amounts due according to the contractual terms of the notes receivable or lease agreements. The collectability of notes receivable is measured based on the present value of the expected future cash flow discounted at the notes receivable effective interest rate or the fair value of the collateral if the notes receivable is collateral dependent. At December 31, 2024 and 2023, the reserves for uncollectible accounts, notes and other receivables were $ 2.5 2.8 2.1 2.1 1.5 2.3 1.9 1.0 The Company accounts for its receivables in accordance with ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.” ASU 2016-13 requires that entities use a new forward looking “expected loss” model that generally will result in the earlier recognition of allowance for credit losses. The measurement of expected credit losses is based upon historical experience, current conditions, and supportable forecasts that affect the collectability of the reported amount. As of December 31, 2024 and 2023, the Company had notes receivable of $ 87.4 77.1 1.8 1.6 The Company’s notes receivable primarily consists of installment loans collateralized by manufactured homes with principal and interest payable monthly. As of December 31, 2024, the weighted average interest rate on these loans were approximately 7.1 6 7.0 7
Unamortized Financing Costs	Unamortized Financing Costs Costs incurred in connection with obtaining mortgages and other financings and refinancings are deferred and presented in the consolidated balance sheet as a direct deduction from the carrying amount of that debt liability. These costs are amortized on a straight-line basis which approximates the effective interest method over the term of the related obligations, and included as a component of interest expense. Unamortized costs are charged to expense upon prepayment of the obligation. Upon amendment of the line of credit or refinancing of mortgage debt, unamortized deferred financing fees are accounted for in accordance with ASC 470-50-40, Modifications and Extinguishments. As of December 31, 2024 and 2023, accumulated amortization amounted to $ 13.6 11.2 2.3 2.0 719,000 576,000 543,000 599,000
Leases	Leases The Company accounts for its leases under ASC 842, “Leases.” Our primary source of revenue is generated from lease agreements for our sites and homes, where we are the lessor. These leases are generally for one-year or month-to-month terms and renewable by mutual agreement from us and the resident, or in some cases, as provided by jurisdictional statute. The Company is the lessee in other arrangements, primarily for our corporate office and a ground lease at one community expiring April 12, 2099 an option to extend for another 99-year term. 3.0 3.3 Future minimum lease payments under these leases over the remaining lease terms, exclusive of renewal options are as follows ( in thousands SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS 2025 $ 460 2026 460 2027 257 2028 111 2029 111 Thereafter 18,392 Total Lease Payments $ 19,791 The weighted average remaining lease term for these leases, including renewal options is 164 5
Restricted Cash	Restricted Cash The Company’s restricted cash consists of amounts primarily held in deposit for tax, insurance and repair escrows held by lenders in accordance with certain debt agreements. Restricted cash is included in prepaid expenses and other assets on the consolidated balance sheets. The following table reconciles beginning of period and end of period balances of cash, cash equivalents and restricted cash for the periods shown ( in thousands SCHEDULE OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH 12/31/24 12/31/23 12/31/22 12/31/21 Cash and Cash Equivalents $ 99,720 $ 57,320 $ 29,785 $ 116,175 Restricted Cash 9,091 7,117 11,091 8,851 Cash, Cash Equivalents And Restricted Cash $ 108,811 $ 64,437 $ 40,876 $ 125,026
Revenue Recognition	Revenue Recognition The Company accounts for its Sales of Manufactured Homes in accordance with Accounting Standards Update (“ASU”) 2014-09 “Revenue from Contracts with Customers (Topic 606)” (ASC 606). For transactions in the scope of ASC 606, we recognize revenue when control of goods or services transfers to the customer, in the amount that we expect to receive for the transfer of goods or provision of services. Rental and related income is generated from lease agreements for our sites and homes. The lease component of these agreements is accounted for under ASC 842 “Leases.” The non-lease components of our lease agreements consist primarily of utility reimbursements, which are accounted for with the site lease as a single lease under ASC 842. Revenue from sales of manufactured homes is recognized in accordance with the core principle of ASC 606, at the time of closing when control of the home transfers to the customer. After closing of the sale transaction, we generally have no remaining performance obligation. Interest income is primarily from notes receivables for the previous sales of manufactured homes. Interest income on these receivables is accrued based on the unpaid principal balances of the underlying loans on a level yield basis over the life of the loans. Dividend income and gain (loss) on sales of marketable securities are from our investments in marketable securities and are presented separately but are not in the scope of ASC 606. Other income primarily consists of brokerage commissions for arranging for the sale of a home by a third party and other miscellaneous income. This income is recognized when the transactions are completed and our performance obligations have been fulfilled.
Net Income (Loss) Per Share	Net Income (Loss) Per Share Basic net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the period ( 74.1 63.1 54.4 5.4 798,000 4.7 3.5
Stock Compensation Plan	Stock Compensation Plan The Company accounts for awards of stock, stock options and restricted stock in accordance with ASC 718-10, Compensation-Stock Compensation. ASC 718-10 requires that compensation cost for all stock awards be calculated and amortized over the service period (generally equal to the vesting period). The compensation cost for stock option grants are determined by using option pricing models, intended to estimate the fair value of the awards at the grant date less estimated forfeitures. The compensation cost for restricted stock are recognized based on the fair value of the restricted stock awards less estimated forfeitures. The fair value of restricted stock awards are equal to the fair value of the Company’s stock on the grant date. Compensation costs for option grants and restricted stock awards included in general and administrative expenses of $ 4.8 4.9 5.0 272,000 233,000 433,000
Income Tax	Income Tax The Company has elected to be taxed as a REIT under the applicable provisions of Sections 856 to 860 of the Internal Revenue Code. Under such provisions, the Company will not be taxed on that portion of its income which is distributed to shareholders, provided it distributes at least 90% of its taxable income, has at least 75% of its assets in real estate or cash-type investments and meets certain other requirements for qualification as a REIT In December 2017, the Tax Cuts and Jobs Act of 2017 (the TCJA), Code Section 199A, was added to the Code and became effective for tax years beginning after December 31, 2017 and before January 1, 2026. Under the TCJA, subject to certain income limitations, individual taxpayers and trusts and estates may deduct 20% of the aggregate amount of qualified REIT dividends they receive from their taxable income. Qualified REIT dividends do not include any portion of a dividend received from a REIT that is classified as a capital gain dividend or qualified dividend income. The Company follows the provisions of ASC Topic 740, Income Taxes, that, among other things, defines a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740 also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Based on its evaluation, the Company determined that it has no uncertain tax positions and no unrecognized tax benefits as of December 31, 2023. The Company records interest and penalties relating to unrecognized tax benefits, if any, as interest expense. As of December 31, 2024, the tax years 2021 through and including 2024 remain open to examination by the Internal Revenue Service. There are currently no federal tax examinations in progress.
Reclassifications	Reclassifications Certain amounts in the consolidated financial statements for the prior years have been reclassified to conform to the financial statement presentation for the current year.
Other Recent Accounting Pronouncements	Other Recent Accounting Pronouncements On November 4, 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2024-03 - Income Statement – Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40). Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying Consolidated Financial Statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2024
Accounting Policies [Abstract]
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS	Future minimum lease payments under these leases over the remaining lease terms, exclusive of renewal options are as follows ( in thousands SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS 2025 $ 460 2026 460 2027 257 2028 111 2029 111 Thereafter 18,392 Total Lease Payments $ 19,791
SCHEDULE OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH	The following table reconciles beginning of period and end of period balances of cash, cash equivalents and restricted cash for the periods shown ( in thousands SCHEDULE OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH 12/31/24 12/31/23 12/31/22 12/31/21 Cash and Cash Equivalents $ 99,720 $ 57,320 $ 29,785 $ 116,175 Restricted Cash 9,091 7,117 11,091 8,851 Cash, Cash Equivalents And Restricted Cash $ 108,811 $ 64,437 $ 40,876 $ 125,026

INVESTMENT PROPERTY AND EQUIP_2

INVESTMENT PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2024
Real Estate [Abstract]
SCHEDULE OF ESTIMATED FAIR VALUE OF ASSETS ACQUIRED	SCHEDULE OF ESTIMATED FAIR VALUE OF ASSETS ACQUIRED 2023 Acquisition Assets Acquired: Land $ 234 Depreciable Property 3,445 Notes Receivable and Other 0 Total Assets Acquired $ 3,679
SCHEDULE OF COMMUNITY NET OPERATING INCOME AND NET INCOME (LOSS) ACQUIRED	Total income, community net operating income (“Community NOI”)* and net loss for the community acquired in 2023, which is included in our consolidated statements of income (loss) for the years ended December 31, 2024 and 2023, is as follows (in thousands) SCHEDULE OF COMMUNITY NET OPERATING INCOME AND NET INCOME (LOSS) ACQUIRED 2024 2023 2023 Acquisition 2024 2023 Total Income $ 113 $ 2 Community NOI * $ 26 $ (24 ) Net Loss $ (179 ) $ (155 ) * Community NOI is defined as rental and related income less community operating expenses.
SUMMARY OF ACCUMULATED DEPRECIATION BY MAJOR CLASSES OF ASSETS	The following is a summary of accumulated depreciation by major classes of assets (in thousands) SUMMARY OF ACCUMULATED DEPRECIATION BY MAJOR CLASSES OF ASSETS December 31, 2024 December 31, 2023 Site and land improvements $ 287,591 $ 255,928 Buildings and improvements 14,214 12,690 Buildings and Improvements [Member] Rental homes and accessories 144,768 124,493 Equipment and vehicles 25,130 23,198 Total accumulated depreciation $ 471,703 $ 416,309

MARKETABLE SECURITIES (Tables)

MARKETABLE SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2024
Investments, Debt and Equity Securities [Abstract]
SUMMARY OF MARKETABLE SECURITIES	The following is a listing of marketable securities at December 31, 2024 (in thousands) SUMMARY OF MARKETABLE SECURITIES Interest Number Market Series Rate of Shares Cost Value Equity Securities: Preferred Stock: Cedar Realty Trust, Inc. B 7.250 % 15 $ 304 $ 219 Cedar Realty Trust, Inc. C 6.500 % 20 494 290 Total Preferred Stock 798 509 Common Stock: Diversified Healthcare Trust 171 2,920 393 Franklin Street Properties Corporation 220 2,219 403 Industrial Logistics Properties Trust 87 1,729 318 Kimco Realty Corporation 880 16,490 20,618 Office Properties Income Trust 562 36,418 561 Orion Office REIT, Inc. 18 293 69 Realty Income Corporation 145 8,527 7,729 Regency Centers Corporation 17 1,024 1,283 Total Common Stock 69,620 31,374 Total Marketable Securities $ 70,418 $ 31,883 The following is a listing of marketable securities at December 31, 2023 (in thousands) Interest Number Market Series Rate of Shares Cost Value Equity Securities: Preferred Stock: Cedar Realty Trust, Inc. B 7.250 % 13 $ 278 $ 169 Cedar Realty Trust, Inc. C 6.500 % 20 494 254 Pennsylvania Real Estate Investment Trust B 7.375 % 40 1,000 16 Pennsylvania Real Estate Investment Trust D 6.875 % 20 498 8 Total Preferred Stock 2,270 447 Common Stock: Diversified HealthCare Trust 171 2,920 639 Franklin Street Properties Corporation 220 2,219 563 Industrial Logistics Properties Trust 87 1,729 410 Kimco Realty Corporation 880 16,490 18,753 Office Properties Income Trust 562 36,418 4,110 Orion Office REIT, Inc. 18 293 106 Pennsylvania Real Estate Investment Trust 15 2,316 7 Realty Income Corporation 145 8,527 8,309 Regency Centers Corporation 17 1,024 1,162 Total Common Stock 71,936 34,059 Total Marketable Securities $ 74,206 $ 34,506

LOANS AND MORTGAGES PAYABLE (Ta

LOANS AND MORTGAGES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2024
Debt Disclosure [Abstract]
SCHEDULE OF LOANS PAYABLE	The following is a summary of our loans payable as of December 31, 2024 and 2023 ( in thousands SCHEDULE OF LOANS PAYABLE December 31, 2024 December 31, 2023 Amount Rate Amount Rate Margin loan (1) $ 0 N/A $ 0 N/A Unsecured line of credit (2) 0 N/A 70,000 7.27 % Floorplan inventory financing (3) 5,479 8.27 % 0 N/A FirstBank rental home loan (4) 24,033 6.15 % 24,683 6.15 % FirstBank rental home line of credit (5) 0 N/A 0 N/A Triad rental home loan (6) 0 N/A 0 N/A OceanFirst notes receivable financing (7) 0 N/A 0 N/A Total Loans Payable 29,512 6.54 % 94,683 6.98 % Unamortized debt issuance costs (1,233 ) (1,204 ) Loans Payable, net of unamortized debt issuance costs $ 28,279 6.83 % $ 93,479 7.07 % (1) Collateralized by the Company’s securities portfolio and is due on demand. The Company must maintain a coverage ratio of approximately 2 times. (2) Represents an unsecured revolving credit facility syndicated with three banks, BMO Capital Markets Corp., JPMorgan Chase Bank, N.A, and Wells Fargo, N.A. Total available borrowings under this facility is $ 260 1.5% 2.20% 0.50% 1.20% (3) Represents revolving credit agreements totaling $ 108.5 0.75% 4% (4) Represents a term loan secured by rental homes and rental home leases, with a fixed interest rate of 6.15% May 10, 2028 (5) Represents a $ 25 5 (6) Represents a $ 30 interest rate of prime plus 0.25%, with a minimum of 5%. (7) Represents a $ 35 4.75%
SCHEDULE OF AGGREGATE PRINCIPAL PAYMENTS OF ALL LOANS PAYABLE INCLUDING CREDIT FACILITY	The aggregate principal payments of all loans payable, including the Credit Facility, are scheduled as follows (in thousands) SCHEDULE OF AGGREGATE PRINCIPAL PAYMENTS OF ALL LOANS PAYABLE INCLUDING CREDIT FACILITY Year Ended December 31, 2025 $ 6,176 2026 741 2027 789 2028 21,806 2029 0 Thereafter 0 Total Loans Payable 29,512 Unamortized debt issuance costs (1,233 ) Loans Payable, net of unamortized $ 28,279
SCHEDULE OF MORTGAGES PAYABLE	The following is a summary of mortgages payable at December 31, 2024 and 2023 (in thousands) SCHEDULE OF MORTGAGES PAYABLE 2024 2023 At December 31, 2024 Balance at December 31, Property Due Date Interest Rate 2024 2023 Allentown 10/01/25 4.06 % $ 11,348 $ 11,676 Brookview Village 04/01/25 3.92 % 2,333 2,405 Candlewick Court 09/01/25 4.10 % 3,787 3,897 Catalina 08/19/25 3.00 % 3,736 4,028 Cedarcrest Village 04/01/25 3.71 % 10,042 10,357 Clinton Mobile Home Resort 10/01/25 4.06 % 2,978 3,064 Cranberry Village 04/01/25 3.92 % 6,400 6,595 D & R Village 03/01/25 3.85 % 6,436 6,635 Fairview Manor 11/01/26 3.85 % 13,647 14,024 Fohl Village 11/22/32 5.93 % 9,250 9,373 Forest Park Village 09/01/25 4.10 % 7,062 7,266 Hayden Heights 04/01/25 3.92 % 1,758 1,812 Highland Estates 06/01/27 4.12 % 14,360 14,727 Holiday Village 09/01/25 4.10 % 6,720 6,915 Holiday Village- IN 11/01/25 3.96 % 7,203 7,413 Holly Acres Estates 09/01/31 3.21 % 5,656 5,785 Kinnebrook Village 04/01/25 3.92 % 3,399 3,503 Lake Erie Estates 07/06/25 5.16 % 2,430 2,491 Lake Sherman Village 09/01/25 4.10 % 4,670 4,805 Northtowne Meadows 09/06/26 4.45 % 10,781 11,057 Oak Tree 12/15/32 5.60 % 11,679 11,843 Olmsted Falls 04/01/25 3.98 % 1,761 1,814 Oxford Village 07/01/29 3.41 % 13,973 14,321 Perrysburg Estates 09/06/25 4.98 % 1,422 1,459 Pikewood Manor 11/29/28 6.74 % 12,730 13,049 Shady Hills 04/01/25 3.92 % 4,192 4,320 Suburban Estates 10/01/25 4.06 % 4,731 4,868 Sunny Acres 10/01/25 4.06 % 5,266 5,419 Trailmont 04/01/25 3.92 % 2,795 2,880 Twin Oaks 10/01/29 3.37 % 5,419 5,553 Valley Hills 06/01/26 4.32 % 2,927 3,005 Waterfalls 06/01/26 4.38 % 3,991 4,096 Weatherly Estates 04/01/25 3.92 % 6,820 7,028 Woods Edge 01/07/26 3.25 % 4,630 4,973 Worthington Arms 09/01/25 4.10 % 7,918 8,147 Various (2 properties) 02/01/27 4.56 % 12,213 12,512 Various (2 properties) 08/01/28 4.27 % 11,871 12,145 Various (2 properties) 07/01/29 3.41 % 20,427 20,936 Various (4 properties) + 10/01/32 5.24 % 32,881 33,467 Various (6 properties) 08/01/27 4.18 % 11,471 11,765 Various (8 properties) 01/01/34 5.97 % 57,743 57,743 Various (28 properties) * 09/01/30 4.25 % 22,923 23,949 Various (28 properties) 09/01/30 2.62 % 95,492 98,015 Total Mortgages Payable 489,271 501,135 Unamortized debt issuance costs (3,731 ) (4,652 ) Total Mortgages Payable, net of unamortized debt issuance costs $ 485,540 $ 496,483 + Represents one mortgage payable secured by four properties and one mortgage payable secured by the rental homes therein. * Rental home addition to the Fannie Mae credit facility consisting of 28 properties.
SCHEDULE OF AGGREGATE PRINCIPAL PAYMENTS OF ALL MORTGAGES PAYABLE	The aggregate principal payments of all mortgages payable are scheduled as follows (in thousands) SCHEDULE OF AGGREGATE PRINCIPAL PAYMENTS OF ALL MORTGAGES PAYABLE Year Ended December 31, 2025 $ 123,844 2026 42,439 2027 42,887 2028 29,022 2029 40,954 Thereafter 210,125 Total $ 489,271

STOCK COMPENSATION PLAN (Tables

STOCK COMPENSATION PLAN (Tables)	12 Months Ended
	Dec. 31, 2024
Compensation Related Costs [Abstract]
SCHEDULE OF FAIR VALUE OF OPTION GRANT OF WEIGHTED-AVERAGE ASSUMPTIONS	The fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model with the following weighted average assumptions used for grants in the following years: SCHEDULE OF FAIR VALUE OF OPTION GRANT OF WEIGHTED-AVERAGE ASSUMPTIONS 2024 2023 2022 Dividend yield 5.33 % 3.94 % 3.47 % Expected volatility 27.05 % 27.14 % 25.09 % Risk-free interest rate 4.22 % 3.59 % 2.63 % Expected lives 10 10 10 Estimated forfeitures 0 0 0
SCHEDULE OF STOCK OPTION PLANS AND CHANGES IN STOCK OPTIONS	A summary of the status of the stock options outstanding under the Company’s stock compensation plans as of December 31, 2024, 2023 and 2022 and changes during the years then ended are as follows (in thousands) SCHEDULE OF STOCK OPTION PLANS AND CHANGES IN STOCK OPTIONS 2024 2023 2022 Weighted- Weighted- Weighted- Average Average Average Exercise Exercise Exercise Shares Price Shares Price Shares Price Outstanding at 4,742 $ 15.74 3,490 $ 15.96 3,324 $ 14.25 Granted 928 15.67 1,359 14.36 570 22.88 Exercised (280 ) 10.41 (71 ) 10.34 (404 ) 10.38 Forfeited (18 ) 15.29 (16 ) 18.15 0 0 Expired 0 0 (20 ) 9.82 0 0 Outstanding at end of 5,372 16.01 4,742 15.74 3,490 15.96 Options exercisable at 2,587 2,195 1,879 Weighted average fair value of options $ 2.72 $ 3.10 $ 4.50
SUMMARY OF STOCK OPTIONS OUTSTANDING	The following is a summary of stock options outstanding as of December 31, 2024 (in thousands) SUMMARY OF STOCK OPTIONS OUTSTANDING Date of Grant Number of Employees Number of Shares Option Price Expiration Date 01/19/17 2 60 14.25 01/19/27 04/04/17 16 387 15.04 04/04/27 04/02/18 14 271 13.09 04/02/28 07/09/18 4 40 15.75 07/09/28 12/10/18 1 25 12.94 12/10/28 01/02/19 2 60 11.42 01/02/29 04/02/19 16 392 13.90 04/02/29 01/17/20 1 10 * 16.37 01/17/30 03/25/20 38 538 * 9.70 03/25/30 05/20/20 2 3 * 11.80 05/20/30 03/18/21 40 157 * 19.36 03/18/31 07/14/21 45 605 * 22.57 07/14/31 03/28/22 42 466 * 23.81 03/28/32 09/09/22 1 100 * 18.52 09/09/32 03/21/23 64 1,332 * 14.36 03/21/33 01/10/24 9 99 * 15.80 01/10/34 03/26/24 59 827 * 15.66 03/26/34 5,372 * From the date of grant, 20% becomes exercisable each year, over 5
SCHEDULE OF PERFORMANCE-BASED VESTING CRITERIA	SCHEDULE OF PERFORMANCE-BASED VESTING CRITERIA Vesting Date Performance Goal to be Met (1) Percent of Shares Vested June 30, 2023 Growth in cumulative Normalized Funds from Operations (“Normalized FFO”) over the past 3 years is 2% or greater 100% June 30, 2023 Growth in cumulative Normalized FFO over the past 3 years is 5% or greater Bonus of 50% of the Restricted Stock (total of 150% June 30, 2023 Growth in cumulative Normalized FFO over the past 3 years is 20% or greater Bonus of 100% of the Restricted Stock (total of 200% (1) Growth in cumulative Normalized FFO is measured as the trailing 12-month Normalized FFO per share at June 30, 2023 divided by the trailing 12-month Normalized FFO per share at June 30, 2020, which amount is $ 0.64
SCHEDULE OF NONVESTED RESTRICTED STOCK AWARDS	A summary of the status of the Company’s non-vested restricted stock awards as of December 31, 2024, 2023 and 2022, and changes during the year ended December 31, 2024, 2023 and 2022 are presented below (in thousands) SCHEDULE OF NONVESTED RESTRICTED STOCK AWARDS 2024 2023 2022 Weighted- Weighted- Weighted- Average Average Average Grant Date Grant Date Grant Date Shares Fair Value Shares Fair Value Shares Fair Value Non-vested at beginning of year 357 $ 18.41 471 $ 17.58 434 $ 16.66 Granted 439 15.67 124 16.52 103 23.98 Dividend Reinvested Shares 31 16.99 24 14.57 20 18.10 Vested (118 ) 17.52 (262 ) 15.65 (86 ) 20.69 Non-vested at end of year 709 $ 16.80 357 $ 18.41 471 $ 17.58

SHAREHOLDERS_ EQUITY (Tables)

SHAREHOLDERS’ EQUITY (Tables)	12 Months Ended
	Dec. 31, 2024
Equity [Abstract]
SCHEDULE OF AMOUNT RECEIVED IN CONNECTION WITH DRIP	Amounts received in connection with the DRIP for the years ended December 31, 2024, 2023 and 2022 were as follows ( in thousands SCHEDULE OF AMOUNT RECEIVED IN CONNECTION WITH DRIP 2024 2023 2022 Amounts Received $ 10,213 $ 9,046 $ 7,808 Less: Dividends Reinvested (3,214 ) (2,652 ) (2,783 ) Amounts Received, net $ 6,999 $ 6,394 $ 5,025 Number of Shares Issued 623 612 430

DISTRIBUTIONS (Tables)

DISTRIBUTIONS (Tables)	12 Months Ended
	Dec. 31, 2024
Distributions
SUMMARY OF PAYMENT OF DISTRIBUTIONS TO SHAREHOLDERS	The following cash distributions, including dividends reinvested, were paid to common shareholders during the years ended December 31, 2024, 2023 and 2022 (in thousands except per share amounts) SUMMARY OF PAYMENT OF DISTRIBUTIONS TO SHAREHOLDERS 2024 2023 2022 Quarter Ended Amount Per Share Amount Per Share Amount Per Share March 31 $ 14,215 $ 0.205 $ 12,226 $ 0.205 $ 10,406 $ 0.20 June 30 15,149 0.215 12,460 0.205 10,890 0.20 September 30 15,951 0.215 13,419 0.205 10,960 0.20 December 31 16,974 0.215 13,619 0.205 11,154 0.20 $ 62,289 $ 0.85 $ 51,724 $ 0.82 $ 43,410 $ 0.80
SUMMARY OF PAYMENT OF DIVIDENDS TO PREFERRED SHAREHOLDERS	The following dividends were paid to holders of our Series C Preferred Stock during the year ended December 31, 2022 (in thousands except per share amounts) SUMMARY OF PAYMENT OF DIVIDENDS TO PREFERRED SHAREHOLDERS Declaration Date Record Date Payment Date Dividend Dividend per Share 1/12/2022 2/15/2022 3/15/2022 $ 4,170 $ 0.421875 4/1/2022 5/16/2022 6/15/2022 4,170 0.421875 7/1/2022 8/15/2022 9/15/2022 2,548 0.257800 $ 10,888 $ 1.101550 The following dividends were paid to holders of our Series D Preferred Stock during the years ended December 31, 2024, 2023 and 2022 (in thousands except per share amounts) Declaration Date Record Date Payment Date Dividend Dividend per Share 1/10/2024 2/15/2024 3/15/2024 $ 4,673 $ 0.3984375 4/1/2024 5/15/2024 6/17/2024 4,712 0.3984375 7/1/2024 8/15/2024 9/16/2024 4,782 0.3984375 10/1/2024 11/15/2024 12/16/2024 4,996 0.3984375 $ 19,163 $ 1.59375 1/15/2023 2/15/2023 3/15/2023 $ 3,836 $ 0.3984375 4/1/2023 5/15/2023 6/15/2023 4,051 0.3984375 7/1/2023 8/15/2023 9/15/2023 4,364 0.3984375 10/3/2023 11/15/2023 12/15/2023 4,472 0.3984375 $ 16,723 $ 1.59375 1/12/2022 2/15/2022 3/15/2022 $ 3,430 $ 0.3984375 4/1/2022 5/16/2022 6/15/2022 3,430 0.3984375 7/1/2022 8/15/2022 9/15/2022 3,430 0.3984375 10/3/2022 11/15/2022 12/15/2022 3,433 0.3984375 $ 13,723 $ 1.59375

FEDERAL INCOME TAXES (Tables)

FEDERAL INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2024
Income Tax Disclosure [Abstract]
SCHEDULE OF CHARACTERIZED DISTRIBUTIONS PAID PER COMMON SHARE	The following table characterizes the distributions paid for the years ended December 31, 2024, 2023 and 2022: SCHEDULE OF CHARACTERIZED DISTRIBUTIONS PAID PER COMMON SHARE 2024 2023 2022 Amount Percent Amount Percent Amount Percent Common Stock Ordinary income $ 0.16685 19.63 % $ 0.22256 27.14 % $ 0 0 % Return of capital 0.68315 80.37 % 0.59744 72.86 % 0.80 100.00 % $ 0.85 100.00 % $ 0.82 100.00 % $ 0.80 100.00 % Preferred Stock - Series D Ordinary income $ 1.593750 100.0 % $ 1.593750 100.0 % $ 0.625130 39.22 % Return of capital 0 0 % 0 0 % 0.968620 60.78 % $ 1.593750 100.00 % $ 1.593750 100.00 % $ 1.593750 100.00 %

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2024
Fair Value Disclosures [Abstract]
FINANCIAL ASSETS AND LIABILITIES RECOGNIZED AT FAIR VALUE ON A RECURRING BASIS	The Company follows ASC 825, Fair Value Measurements, for financial assets and liabilities recognized at fair value on a recurring basis. The Company measures certain financial assets and liabilities at fair value on a recurring basis, including marketable securities. The fair value of these certain financial assets and liabilities was determined using the following inputs at December 31, 2024 and 2023 (in thousands) FINANCIAL ASSETS AND LIABILITIES RECOGNIZED AT FAIR VALUE ON A RECURRING BASIS Fair Value Measurements at Reporting Date Using Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) December 31, 2024: Equity Securities - Preferred Stock $ 509 $ 509 $ 0 $ 0 Equity Securities - Common Stock 31,374 31,374 0 0 Total $ 31,883 $ 31,883 $ 0 $ 0 December 31, 2023: Equity Securities - Preferred Stock $ 447 $ 447 $ 0 $ 0 Equity Securities - Common Stock 34,059 34,059 0 0 Total $ 34,506 $ 34,506 $ 0 $ 0

PRO FORMA FINANCIAL INFORMATI_2

PRO FORMA FINANCIAL INFORMATION (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2024
Pro Forma Financial Information
SUMMARY OF PRO FORMA FINANCIAL INFORMATION	SUMMARY OF PRO FORMA FINANCIAL INFORMATION For the years ended December 31, 2024 2023 Rental and Related Income $ 207,019 $ 189,754 Community Operating Expenses 87,354 81,347 Net Income (Loss) Attributable to Common Shareholders 2,472 (8,728 ) Net Income (Loss) Attributable to Common Shareholders per Share: Basic and Diluted 0.03 (0.14 )

ORGANIZATION (Details Narrative

ORGANIZATION (Details Narrative)	12 Months Ended
	Dec. 31, 2024 Integer
Percentage of controlling interest	77%
Real Estate Investment Trusts [Member]
Number of operates manufacture home communities	139
Number of owned manufacture home communities	137
Number of developed sites	26,300

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS (Details) $ in Thousands	Dec. 31, 2024 USD ($)
Accounting Policies [Abstract]
2025	$ 460
2026	460
2027	257
2028	111
2029	111
Thereafter	18,392
Total Lease Payments	$ 19,791

SCHEDULE OF CASH, CASH EQUIVALE

SCHEDULE OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Cash and Cash Equivalents	$ 99,720	$ 57,320	$ 29,785	$ 116,175
Restricted Cash	9,091	7,117	11,091	8,851
Cash, Cash Equivalents And Restricted Cash	$ 108,811	$ 64,437	$ 40,876	$ 125,026

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)		12 Months Ended
	Nov. 30, 2023 Integer	Dec. 31, 2024 USD ($) shares	Dec. 31, 2023 USD ($) Integer shares	Dec. 31, 2022 USD ($) shares
Property, Plant and Equipment [Line Items]
Number of developed homesites | Integer	113		406
Salaries and benefits capitalized to land development		$ 7,500,000	$ 3,400,000
Asset Impairment Charges		0
Reserves for uncollectible accounts, notes and other receivables		2,500,000	2,800,000
Provisions for uncollectible notes and other receivables		2,079,000	2,061,000	$ 1,497,000
Charge-offs and other adjustments related to repossessed homes, amount		2,300,000	1,900,000	$ 1,000,000
Notes receivable		87,400,000	77,100,000
Fair value adjustment of notes receivable		$ 1,800,000	$ 1,600,000
Weighted average interest rate		7.10%	7%
Average maturity, term		6 years	7 years
Accumulated amortization		$ 13,600,000	$ 11,200,000
Amortization Year: 1		2,300,000
Amortization Year: 2		2,000,000
Amortization Year: 3		719,000
Amortization Year: 4		576,000
Amortization Year: 5		543,000
Amortization Year: 6		$ 599,000
Weighted average remaining lease term, including renewal options		164 years
Operating lease, weighted average discount rate, percent		5%
Weighted average number of common shares outstanding | shares		74,114,000	63,068,000	54,389,000
Computation of diluted net income (loss) per share | shares		798,000
Share-based payment arrangement, noncash expense		$ 4,784,000	$ 4,896,000	$ 4,970,000
Description for applicable income tax provisions		The Company has elected to be taxed as a REIT under the applicable provisions of Sections 856 to 860 of the Internal Revenue Code. Under such provisions, the Company will not be taxed on that portion of its income which is distributed to shareholders, provided it distributes at least 90% of its taxable income, has at least 75% of its assets in real estate or cash-type investments and meets certain other requirements for qualification as a REIT
General and Administrative Expense [Member]
Property, Plant and Equipment [Line Items]
Share-based payment arrangement, noncash expense		$ 4,800,000	4,900,000	5,000,000
One-time Charge [Member]
Property, Plant and Equipment [Line Items]
Share-based payment arrangement, noncash expense		$ 272,000	$ 233,000	$ 433,000
Share-Based Payment Arrangement, Option [Member]
Property, Plant and Equipment [Line Items]
Options to purchase of common stock | shares		5,400,000	4,700,000	3,500,000
Real Estate Investment Trusts [Member]
Property, Plant and Equipment [Line Items]
Undepreciated assets percentage		1.60%
1 Communities [Member]
Property, Plant and Equipment [Line Items]
Number of sites acquired | Integer			118
Sites and Buildings [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		15 years
Sites and Buildings [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		27 years 6 months
Improvements of Investment Property and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		3 years
Improvements of Investment Property and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life		27 years 6 months
Corporate Office and Ground Lease [Member]
Property, Plant and Equipment [Line Items]
Lease expiration date		Apr. 12, 2099
Lease, option to extend		an option to extend for another 99-year term.
Operating lease liabilities		$ 3,000,000	$ 3,300,000
All Subsidiaries [Member]
Property, Plant and Equipment [Line Items]
Investment ownership percentage		100%
OZ Fund [Member]
Property, Plant and Equipment [Line Items]
Investment ownership percentage		77%

SCHEDULE OF ESTIMATED FAIR VALU

SCHEDULE OF ESTIMATED FAIR VALUE OF ASSETS ACQUIRED (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Real Estate [Abstract]
Land	$ 234
Depreciable Property	3,445
Notes Receivable and Other	0
Total Assets Acquired	$ 3,679

SCHEDULE OF COMMUNITY NET OPERA

SCHEDULE OF COMMUNITY NET OPERATING INCOME AND NET INCOME (LOSS) ACQUIRED (Details) - 2023 Acquisitions [Member] - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023
Asset Acquisition [Line Items]
Total Income		$ 113	$ 2
Community NOI	[1]	26	(24)
Net Loss		$ (179)	$ (155)
[1]Community NOI is defined as rental and related income less community operating expenses.

SUMMARY OF ACCUMULATED DEPRECIA

SUMMARY OF ACCUMULATED DEPRECIATION BY MAJOR CLASSES OF ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Total accumulated depreciation	$ 471,703	$ 416,309
Site and Land Improvements [Member]
Property, Plant and Equipment [Line Items]
Total accumulated depreciation	287,591	255,928
Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Total accumulated depreciation	14,214	12,690
Rental Homes and Accessories [Member]
Property, Plant and Equipment [Line Items]
Total accumulated depreciation	144,768	124,493
Equipment and Vehicles [Member]
Property, Plant and Equipment [Line Items]
Total accumulated depreciation	$ 25,130	$ 23,198

INVESTMENT PROPERTY AND EQUIP_3

INVESTMENT PROPERTY AND EQUIPMENT (Details Narrative)				12 Months Ended
	Jan. 19, 2024 Integer	Nov. 30, 2023 a Integer	Jan. 19, 2023 USD ($) a	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($) Integer	Dec. 31, 2022 USD ($)
Purchase price of acquired entity				$ 0	$ 3,679,000	$ 65,562,000
Number of property sites | Integer		113			406
Area of land | a		61
Transaction costs					$ 29,000
Mighty Oak [Member] | Albany Georgia [Member]
Purchase price of acquired entity			$ 3,700,000
Number of property sites | Integer	118
Area of land | a			26

SUMMARY OF MARKETABLE SECURITIE

SUMMARY OF MARKETABLE SECURITIES (Details) - USD ($) shares in Thousands, $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Marketable Securities [Line Items]
Cost	$ 70,418	$ 74,206
Market Value	$ 31,883	$ 34,506
Cedar Realty Trust, Inc Series B [Member]
Marketable Securities [Line Items]
Interest Rate	7.25%	7.25%
Number of Shares	15	13
Cost	$ 304	$ 278
Market Value	$ 219	$ 169
Cedar Realty Trust Inc Series C [Member]
Marketable Securities [Line Items]
Interest Rate	6.50%	6.50%
Number of Shares	20	20
Cost	$ 494	$ 494
Market Value	290	254
Preferred Stock [Member]
Marketable Securities [Line Items]
Cost	798	2,270
Market Value	$ 509	$ 447
Diversified Healthcare Trust [Member]
Marketable Securities [Line Items]
Number of Shares	171	171
Cost	$ 2,920	$ 2,920
Market Value	$ 393	$ 639
Franklin Street Properties Corporation [Member]
Marketable Securities [Line Items]
Number of Shares	220	220
Cost	$ 2,219	$ 2,219
Market Value	$ 403	$ 563
Industrial Logistics Properties Trust [Member]
Marketable Securities [Line Items]
Number of Shares	87	87
Cost	$ 1,729	$ 1,729
Market Value	$ 318	$ 410
Kimco Realty Corporation [Member]
Marketable Securities [Line Items]
Number of Shares	880	880
Cost	$ 16,490	$ 16,490
Market Value	$ 20,618	$ 18,753
Office Properties Income Trust [Member]
Marketable Securities [Line Items]
Number of Shares	562	562
Cost	$ 36,418	$ 36,418
Market Value	$ 561	$ 4,110
Orion Office REIT Inc [Member]
Marketable Securities [Line Items]
Number of Shares	18	18
Cost	$ 293	$ 293
Market Value	$ 69	$ 106
Realty Income Corporation [Member]
Marketable Securities [Line Items]
Number of Shares	145	145
Cost	$ 8,527	$ 8,527
Market Value	$ 7,729	$ 8,309
Regency Centers Corporation [Member]
Marketable Securities [Line Items]
Number of Shares	17	17
Cost	$ 1,024	$ 1,024
Market Value	1,283	1,162
Common Stock [Member]
Marketable Securities [Line Items]
Cost	69,620	71,936
Market Value	$ 31,374	$ 34,059
Pennsylvania Real Estate Investment Trust Series B [Member]
Marketable Securities [Line Items]
Interest Rate		7.375%
Number of Shares		40
Cost		$ 1,000
Market Value		$ 16
Pennsylvania Real Estate Investment Trust Series D [Member]
Marketable Securities [Line Items]
Interest Rate		6.875%
Number of Shares		20
Cost		$ 498
Market Value		$ 8
Pennsylvania Real Estate Investment Trust [Member]
Marketable Securities [Line Items]
Number of Shares		15
Cost		$ 2,316
Market Value		$ 7

MARKETABLE SECURITIES (Details

MARKETABLE SECURITIES (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands, shares in Millions		12 Months Ended
	Dec. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Percentage of marketable securities held		10%
Gain (Loss)		$ (3,800)	$ 183	$ 6,400
Total cost	$ 24,700			24,700
Loss				24,300
Net unrealized holding losses		$ 38,500	$ 39,700	$ 36,100
Monmouth Real Estate Investment Corporation [Member]
Share price	$ 21			$ 21
Number of shares owned in affiliate company	2.7			2.7
Percentage of shares owned in affiliate company	2.70%			2.70%
Consideration amount	$ 55,700
Equity securities, fv-ni, gain (loss)	$ 30,700

INVESTMENT IN JOINT VENTURE (De

INVESTMENT IN JOINT VENTURE (Details Narrative) $ in Thousands			1 Months Ended		12 Months Ended
	Nov. 30, 2023 USD ($) a Integer	Dec. 08, 2021 USD ($)	Dec. 31, 2022 USD ($) a Integer	Dec. 31, 2021 USD ($) a Integer	Dec. 31, 2024	Dec. 31, 2023 a Integer
Committed capital percent by related party		40%
Number of developed homesites | Integer	113					406
Area of land | a	61
Investment of cost basis | $	$ 3,800
Percent of reimburse of carrying value of land	60%
LLC Agreement [Member]
Pro rata interest percentage		70%
Nuveen Global Investments LLC [Member]
Investment company internal rate, description					In addition, the Company will have the right to buy out Nuveen’s interest in the joint venture entity at any time after December 8, 2031 at a purchase price corresponding to the greater of the appraised value of the portfolio or the amount required to provide a 7.5% net unlevered internal rate of return on Nuveen’s investment.
Percentage of share elect to buy out in joint venture					98%
Payments to acquire productive assets | $			$ 15,100	$ 22,200
Nuveen Global Investments LLC [Member] | Sebring Square [Member]
Number of developed homesites | Integer				219
Area of land | a				39
Nuveen Global Investments LLC [Member] | Rum Runner [Member]
Number of developed homesites | Integer			144
Area of land | a			20
Nuveen Global Investments LLC [Member] | Nuveen Real Estate [Member]
Number of developed homesites | Integer	113					113
Area of land | a	61					61
Nuveen Global Investments LLC [Member] | LLC Agreement [Member]
Initial total commitments | $		$ 70,000
Initial commitment period for acquisitions		24 months
Additional increase in total commitmnets | $		$ 100,000
Extention for commitment period		4 years
Committed capital percent by related party		60%		60%
Unlevered internal rate of return, percentage		7.50%
Allocated pro rata interest percentage		80%
Pro rata interest percentage		30%
Remaining promote percentage		20%
Consummate promote period		7 years
Joint venture to acquired manufactured housing and recreational vehicle communities					2 years

OPPORTUNITY ZONE FUND (Details

OPPORTUNITY ZONE FUND (Details Narrative) - USD ($) $ in Thousands			1 Months Ended	12 Months Ended
	Jan. 19, 2023	Aug. 10, 2022	Jul. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Management fee description			UMH manages the OZ Fund and will receive certain management fees as well as a 15% carried interest in distributions by the OZ Fund to the other investors (subject to first returning investor capital with a 5% preferred return).
Payments to acquire real estate				$ 0	$ 3,679	$ 65,562
OZ Fund [Member]
Investment				77%
Garden View Estates [Member] | Orangeburg, South Carolina [Member]
Payments to acquire real estate		$ 5,200
Mighty Oak [Member] | Albany Georgia [Member]
Payments to acquire real estate	$ 3,700
UMH OZ Fund, LLC [Member]
Payment for investments			$ 8,000

SCHEDULE OF LOANS PAYABLE (Deta

SCHEDULE OF LOANS PAYABLE (Details) - USD ($) $ in Thousands			12 Months Ended
		Apr. 02, 2024	Dec. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Total Loans Payable			$ 29,512	$ 94,683
Line of credit facility, interest rate			6.54%	6.98%
Unamortized debt issuance costs			$ (1,233)	$ (1,204)
Loans Payable, net of unamortized debt issuance costs			$ 28,279	$ 93,479
Loans payable, net of unamortized debt issuance costs percentage			6.83%	7.07%
Unsecured Revolving Credit Facility [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Line of credit facility, interest rate		0.50%	0.50%
Unsecured Revolving Credit Facility [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Line of credit facility, interest rate		1.20%	1.20%
Margin Loan [Member]
Short-Term Debt [Line Items]
Total Loans Payable	[1]		$ 0	$ 0
Unsecured Line of Credit [Member]
Short-Term Debt [Line Items]
Total Loans Payable			0	$ 70,000	[2]
Line of credit facility, interest rate	[2]			7.27%
Floorplan Inventory Financing [Member]
Short-Term Debt [Line Items]
Total Loans Payable	[3]		$ 5,479	$ 0
Line of credit facility, interest rate	[3]		8.27%
FirstBank Rental Home Loan [Member]
Short-Term Debt [Line Items]
Total Loans Payable	[4]		$ 24,033	$ 24,683
Line of credit facility, interest rate	[4]		6.15%	6.15%
FirstBank Rental Home Line of Credit [Member]
Short-Term Debt [Line Items]
Total Loans Payable	[5]		$ 0	$ 0
Triad Rental Home Loan [Member]
Short-Term Debt [Line Items]
Total Loans Payable	[6]		0	0
OceanFirst Notes Receivable Financing [Member]
Short-Term Debt [Line Items]
Total Loans Payable	[7]		$ 0	$ 0
[1]Collateralized by the Company’s securities portfolio and is due on demand. The Company must maintain a coverage ratio of approximately 2 times.[2]Represents an unsecured revolving credit facility syndicated with three banks, BMO Capital Markets Corp., JPMorgan Chase Bank, N.A, and Wells Fargo, N.A. Total available borrowings under this facility is $ 260 1.5% 2.20% 0.50% 1.20% 108.5 0.75% 4% 6.15% May 10, 2028 25 5 30 interest rate of prime plus 0.25%, with a minimum of 5%. 35 4.75%

SCHEDULE OF LOANS PAYABLE (De_2

SCHEDULE OF LOANS PAYABLE (Details) (Parenthetical) - USD ($) $ in Millions			12 Months Ended
		Apr. 02, 2024	Dec. 31, 2024	Dec. 31, 2023	Apr. 01, 2024
Debt Instrument [Line Items]
Debt instrument, interest rate			6.54%	6.98%
Revolving line of credit			$ 30
Debt instrument term			5 years
Interest rate description			interest rate of prime plus 0.25%, with a minimum of 5%.
Five Year Term [Member]
Debt Instrument [Line Items]
Revolving line of credit			$ 25
FirstBank Rental Home Loan [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate	[1]		6.15%	6.15%
Interest rate percentage			6.15%
Maturity date			May 10, 2028
Minimum [Member]
Debt Instrument [Line Items]
Interest rate percentage			2.62%	2.62%
Maximum [Member]
Debt Instrument [Line Items]
Interest rate percentage			6.74%	6.74%
Prime Rate [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate			4.75%
Revolving line of credit			$ 35
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit borrowing capacity		$ 260	$ 260		$ 180
Debt instrument, interest rate			0.75%
Revolving line of credit			$ 108.5
Revolving Credit Facility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate		1.50%
Revolving Credit Facility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate		2.20%
Revolving Credit Facility [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate			4%
Revolving Credit Facility [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate			1.50%
Revolving Credit Facility [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate			2.20%
[1]Represents a term loan secured by rental homes and rental home leases, with a fixed interest rate of 6.15% May 10, 2028

SCHEDULE OF AGGREGATE PRINCIPAL

SCHEDULE OF AGGREGATE PRINCIPAL PAYMENTS OF ALL LOANS PAYABLE INCLUDING CREDIT FACILITY (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ (1,233)	$ (1,204)
Loans Payable, net of unamortized debt issuance costs	28,279	$ 93,479
Loans Payable [Member]
Debt Instrument [Line Items]
2025	6,176
2026	741
2027	789
2028	21,806
2029	0
Thereafter	0
Total Loans Payable	29,512
Unamortized debt issuance costs	(1,233)
Loans Payable, net of unamortized debt issuance costs	$ 28,279

SCHEDULE OF MORTGAGES PAYABLE (

SCHEDULE OF MORTGAGES PAYABLE (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 489,271	$ 501,135
Unamortized Debt Issuance Costs		(3,731)	(4,652)
Total Mortgages Payable, net of Unamortized Debt Issuance Costs		485,540	496,483
Allentown [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 11,348	11,676
Debt Instrument, Maturity Date		Oct. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		4.06%
Brookview Village [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 2,333	2,405
Debt Instrument, Maturity Date		Apr. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		3.92%
Candlewick Court [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 3,787	3,897
Debt Instrument, Maturity Date		Sep. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		4.10%
Catalina [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 3,736	4,028
Debt Instrument, Maturity Date		Aug. 19, 2025
Debt Instrument, Interest Rate, Stated Percentage		3%
Cedarcrest Village [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 10,042	10,357
Debt Instrument, Maturity Date		Apr. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		3.71%
Clinton Mobile Home Resort [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 2,978	3,064
Debt Instrument, Maturity Date		Oct. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		4.06%
Cranberry Village [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 6,400	6,595
Debt Instrument, Maturity Date		Apr. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		3.92%
D & R Village [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 6,436	6,635
Debt Instrument, Maturity Date		Mar. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		3.85%
Fairview Manor [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 13,647	14,024
Debt Instrument, Maturity Date		Nov. 01, 2026
Debt Instrument, Interest Rate, Stated Percentage		3.85%
Fohl Village [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 9,250	9,373
Debt Instrument, Maturity Date		Nov. 22, 2032
Debt Instrument, Interest Rate, Stated Percentage		5.93%
Forest Park Village [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 7,062	7,266
Debt Instrument, Maturity Date		Sep. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		4.10%
Hayden Heights [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 1,758	1,812
Debt Instrument, Maturity Date		Apr. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		3.92%
Highland Estates [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 14,360	14,727
Debt Instrument, Maturity Date		Jun. 01, 2027
Debt Instrument, Interest Rate, Stated Percentage		4.12%
Holiday Village [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 6,720	6,915
Debt Instrument, Maturity Date		Sep. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		4.10%
Holiday Village IN [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 7,203	7,413
Debt Instrument, Maturity Date		Nov. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		3.96%
Holly Acres Estates [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 5,656	5,785
Debt Instrument, Maturity Date		Sep. 01, 2031
Debt Instrument, Interest Rate, Stated Percentage		3.21%
Kinnebrook Village [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 3,399	3,503
Debt Instrument, Maturity Date		Apr. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		3.92%
Lake Erie Estates [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 2,430	2,491
Debt Instrument, Maturity Date		Jul. 06, 2025
Debt Instrument, Interest Rate, Stated Percentage		5.16%
Lake Sherman Village [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 4,670	4,805
Debt Instrument, Maturity Date		Sep. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		4.10%
Northtowne Meadows [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 10,781	11,057
Debt Instrument, Maturity Date		Sep. 06, 2026
Debt Instrument, Interest Rate, Stated Percentage		4.45%
Oak Tree [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 11,679	11,843
Debt Instrument, Maturity Date		Dec. 15, 2032
Debt Instrument, Interest Rate, Stated Percentage		5.60%
Olmsted Falls [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 1,761	1,814
Debt Instrument, Maturity Date		Apr. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		3.98%
Oxford Village [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 13,973	14,321
Debt Instrument, Maturity Date		Jul. 01, 2029
Debt Instrument, Interest Rate, Stated Percentage		3.41%
Perrysburg Estates [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 1,422	1,459
Debt Instrument, Maturity Date		Sep. 06, 2025
Debt Instrument, Interest Rate, Stated Percentage		4.98%
Pikewood Manor [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 12,730	13,049
Debt Instrument, Maturity Date		Nov. 29, 2028
Debt Instrument, Interest Rate, Stated Percentage		6.74%
Shady Hills [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 4,192	4,320
Debt Instrument, Maturity Date		Apr. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		3.92%
Suburban Estates [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 4,731	4,868
Debt Instrument, Maturity Date		Oct. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		4.06%
Sunny Acres [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 5,266	5,419
Debt Instrument, Maturity Date		Oct. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		4.06%
Trailmont [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 2,795	2,880
Debt Instrument, Maturity Date		Apr. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		3.92%
Twin Oaks [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 5,419	5,553
Debt Instrument, Maturity Date		Oct. 01, 2029
Debt Instrument, Interest Rate, Stated Percentage		3.37%
Valley Hills [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 2,927	3,005
Debt Instrument, Maturity Date		Jun. 01, 2026
Debt Instrument, Interest Rate, Stated Percentage		4.32%
Waterfalls [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 3,991	4,096
Debt Instrument, Maturity Date		Jun. 01, 2026
Debt Instrument, Interest Rate, Stated Percentage		4.38%
Weatherly Estates [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 6,820	7,028
Debt Instrument, Maturity Date		Apr. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		3.92%
Woods Edge [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 4,630	4,973
Debt Instrument, Maturity Date		Jan. 07, 2026
Debt Instrument, Interest Rate, Stated Percentage		3.25%
Worthington Arms [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 7,918	8,147
Debt Instrument, Maturity Date		Sep. 01, 2025
Debt Instrument, Interest Rate, Stated Percentage		4.10%
Various (2 Properties) [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 12,213	12,512
Debt Instrument, Maturity Date		Feb. 01, 2027
Debt Instrument, Interest Rate, Stated Percentage		4.56%
Various (2 Properties) 1 [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 11,871	12,145
Debt Instrument, Maturity Date		Aug. 01, 2028
Debt Instrument, Interest Rate, Stated Percentage		4.27%
Various (2 Properties) 2 [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 20,427	20,936
Debt Instrument, Maturity Date		Jul. 01, 2029
Debt Instrument, Interest Rate, Stated Percentage		3.41%
Various Four Properties [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable	[1]	$ 32,881	33,467
Debt Instrument, Maturity Date	[1]	Oct. 01, 2032
Debt Instrument, Interest Rate, Stated Percentage	[1]	5.24%
Various (6 Properties) [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 11,471	11,765
Debt Instrument, Maturity Date		Aug. 01, 2027
Debt Instrument, Interest Rate, Stated Percentage		4.18%
Various (8 Properties) [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 57,743	57,743
Debt Instrument, Maturity Date		Jan. 01, 2034
Debt Instrument, Interest Rate, Stated Percentage		5.97%
Various (28 Properties) [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable	[2]	$ 22,923	23,949
Debt Instrument, Maturity Date	[2]	Sep. 01, 2030
Debt Instrument, Interest Rate, Stated Percentage	[2]	4.25%
Various (28 Properties) [Member]
Property, Plant and Equipment [Line Items]
Total Mortgages Payable		$ 95,492	$ 98,015
Debt Instrument, Maturity Date		Sep. 01, 2030
Debt Instrument, Interest Rate, Stated Percentage		2.62%
[1]Represents one mortgage payable secured by four properties and one mortgage payable secured by the rental homes therein.[2]Rental home addition to the Fannie Mae credit facility consisting of 28 properties.

SCHEDULE OF AGGREGATE PRINCIP_2

SCHEDULE OF AGGREGATE PRINCIPAL PAYMENTS OF ALL MORTGAGES PAYABLE (Details) - Mortgages [Member] $ in Thousands	Dec. 31, 2024 USD ($)
Debt Instrument [Line Items]
2025	$ 123,844
2026	42,439
2027	42,887
2028	29,022
2029	40,954
Thereafter	210,125
Total Loans Payable	$ 489,271

LOANS AND MORTGAGES PAYABLE (De

LOANS AND MORTGAGES PAYABLE (Details Narrative) $ in Millions

12 Months Ended

Apr. 02, 2024 USD ($)

Dec. 14, 2023 USD ($)

Jul. 19, 2023 USD ($)

May 12, 2023 USD ($)

Mar. 09, 2023 USD ($)

Nov. 07, 2022 USD ($)

Feb. 06, 2022 USD ($)

Dec. 31, 2024 USD ($) Integer

Dec. 31, 2023 USD ($)

Apr. 01, 2024 USD ($)

Jul. 18, 2023 USD ($)

Feb. 24, 2023 USD ($)

Feb. 23, 2023 USD ($)

Dec. 31, 2022 USD ($)

Nov. 06, 2022 USD ($)

Debt Instrument [Line Items]

Line of credit facility, interest rate

6.54%

6.98%

Line of credit

$ 30

Line of credit facility, interest rate description

interest rate of prime plus 0.25%, with a minimum of 5%.

Debt instrument, term

5 years

Mortgage on real property

$ 1,100

$ 1,000

Accumulated capitalized interest costs

$ 6

$ 5

$ 2.7

Number of unencumbered | Integer

52

Federal National Mortgage Association Mortgages [Member]

Debt Instrument [Line Items]

Line of credit facility, expiration date

Jan. 01, 2034

Proceeds from lines of credit

$ 57.7

Loan fixed interest, rate

5.97%

Series A Bonds [Member]

Debt Instrument [Line Items]

Debt instrument maturity date

Feb. 28, 2027

Sale of stock number of value issued in transaction

$ 102.7

Interest rate

4.72%

Sale of stock consideration received on transaction

$ 98.7

Unsecured Line of Credit [Member]

Debt Instrument [Line Items]

Line of credit facility, interest rate

[1]

7.27%

Line of credit facility, available borrowings

$ 180

$ 100

Mortgage Payable [Member]

Debt Instrument [Line Items]

Debt instrument, term

4 years 4 months 24 days

5 years 3 months 18 days

Weighted average interest rate including effect of unamortized debt issuance costs

4.20%

4.20%

Weighted average interest rate, not including effect of unamortized debt issuance costs

4.20%

4.20%

New Line of Credit [Member]

Debt Instrument [Line Items]

Line of credit

$ 25

Debt instrument, term

5 years

Unsecured Revolving Credit Facility [Member] | Amended and Restated Credit Agreement [Member]

Debt Instrument [Line Items]

Line of credit borrowing capacity

$ 500

Line of credit facility, borrowing capacity, description

The expanded Facility is syndicated with two banks, BMO and JPMorgan, as joint arrangers and joint book runners, with Bank of Montreal as administrative agent.

Line of credit facility, available borrowings

$ 100

$ 75

Line of credit accordion feature

$ 400

Line of credit facility, description

Availability under the amended Facility is limited to 60% of the value of the unencumbered communities which the Company has placed in the Facility’s unencumbered asset pool (“Borrowing Base”). The value of the Borrowing Base communities is based on a capitalization rate of 6.5% applied to the Net Operating Income (“NOI”) generated by the communities in the Borrowing Base.

Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Line of credit borrowing capacity

$ 260

$ 260

$ 180

Line of credit facility, interest rate

0.75%

Line of credit

$ 108.5

First Bank [Member]

Debt Instrument [Line Items]

Line of credit facility, interest rate

6.15%

Term loan

$ 25

Debt instrument, term

5 years

First Bank [Member]

Debt Instrument [Line Items]

Line of credit

$ 20

Line of credit expandable

$ 30

Line of credit facility, expiration date

Nov. 29, 2022

Line of credit facility, extended date

Nov. 29, 2023

Line of credit facility, interest rate description

Interest was payable at prime plus 25 basis points with a floor of 3.5%, adjusted on the first day of each calendar quarter.

Real Estate Investment Trusts [Member]

Debt Instrument [Line Items]

Number of operates manufacture home communities | Integer

139

Number of owned manufacture home communities | Integer

137

Ocean First Bank [Member]

Debt Instrument [Line Items]

Line of credit borrowing capacity

$ 20

Prime interest percentage

3.25%

Line of credit initiation date

Jun. 01, 2023

Minimum [Member]

Debt Instrument [Line Items]

Interest rate

2.62%

2.62%

Minimum [Member] | Unsecured Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Line of credit facility, interest rate

0.50%

0.50%

Minimum [Member] | Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Line of credit facility, interest rate

1.50%

Maximum [Member]

Debt Instrument [Line Items]

Interest rate

6.74%

6.74%

Maximum [Member] | Series A Bonds [Member]

Debt Instrument [Line Items]

Interest rate

1.25%

Maximum [Member] | Unsecured Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Line of credit facility, interest rate

1.20%

1.20%

Maximum [Member] | Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Line of credit facility, interest rate

2.20%

Triad Financial Services Secured by Rental Homes and Rental Home Leases [Member]

Debt Instrument [Line Items]

Line of credit borrowing capacity

$ 30

Line of credit facility, interest rate

0.25%

Triad Financial Services Secured by Rental Homes and Rental Home Leases [Member] | Minimum [Member]

Debt Instrument [Line Items]

Line of credit facility, interest rate

5%

Ocean First Bank [Member]

Debt Instrument [Line Items]

Line of credit borrowing capacity

$ 35

$ 20

Line of credit facility, interest rate

4.75%

Debt instrument maturity date

Jun. 01, 2025

[1]Represents an unsecured revolving credit facility syndicated with three banks, BMO Capital Markets Corp., JPMorgan Chase Bank, N.A, and Wells Fargo, N.A. Total available borrowings under this facility is $ 260 1.5% 2.20% 0.50% 1.20%

SCHEDULE OF FAIR VALUE OF OPTIO

SCHEDULE OF FAIR VALUE OF OPTION GRANT OF WEIGHTED-AVERAGE ASSUMPTIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Compensation Related Costs [Abstract]
Dividend yield	5.33%	3.94%	3.47%
Expected volatility	27.05%	27.14%	25.09%
Risk-free interest rate	4.22%	3.59%	2.63%
Expected lives	10 years	10 years	10 years
Estimated forfeitures	$ 0	$ 0	$ 0

SCHEDULE OF STOCK OPTION PLANS

SCHEDULE OF STOCK OPTION PLANS AND CHANGES IN STOCK OPTIONS (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding at end of year, Shares	5,372
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Outstanding at beginning of year, Shares	4,742	3,490	3,324
Outstanding at beginning of year, Weighted Average Exercise Price	$ 15.74	$ 15.96	$ 14.25
Granted, Shares	928	1,359	570
Weighted Average Exercise Price, Granted	$ 15.67	$ 14.36	$ 22.88
Exercised, Shares	(280)	(71)	(404)
Weighted Average Exercise Price, Exercised	$ 10.41	$ 10.34	$ 10.38
Forfeited, Shares	(18)	(16)	0
Weighted Average Exercise Price, Forfeited	$ 15.29	$ 18.15	$ 0
Expired, Shares	0	(20)	0
Weighted Average Exercise Price, Expired	$ 0	$ 9.82	$ 0
Outstanding at end of year, Shares	5,372	4,742	3,490
Outstanding at end of year, Weighted Average Exercise Price	$ 16.01	$ 15.74	$ 15.96
Options exercisable at end of year, Shares	2,587	2,195	1,879
Weighted average fair value of options granted during the year	$ 2.72	$ 3.10	$ 4.50

SUMMARY OF STOCK OPTIONS OUTSTA

SUMMARY OF STOCK OPTIONS OUTSTANDING (Details) shares in Thousands, Integer in Thousands	12 Months Ended
	Dec. 31, 2024 Integer $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares	5,372
Stock Option Grant One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Jan. 19, 2017
Number of Employees | Integer	2
Number of Shares	60
Option Price | $ / shares	$ 14.25
Expiration Date	Jan. 19, 2027
Stock Option Grant Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Apr. 04, 2017
Number of Employees | Integer	16
Number of Shares	387
Option Price | $ / shares	$ 15.04
Expiration Date	Apr. 04, 2027
Stock Option Grant Three [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Apr. 02, 2018
Number of Employees | Integer	14
Number of Shares	271
Option Price | $ / shares	$ 13.09
Expiration Date	Apr. 02, 2028
Stock Option Grant Four [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Jul. 09, 2018
Number of Employees | Integer	4
Number of Shares	40
Option Price | $ / shares	$ 15.75
Expiration Date	Jul. 09, 2028
Stock Option Grant Five [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Dec. 10, 2018
Number of Employees | Integer	1
Number of Shares	25
Option Price | $ / shares	$ 12.94
Expiration Date	Dec. 10, 2028
Stock Option Grant Six [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Jan. 02, 2019
Number of Employees | Integer	2
Number of Shares	60
Option Price | $ / shares	$ 11.42
Expiration Date	Jan. 02, 2029
Stock Option Grant Seven [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Apr. 02, 2019
Number of Employees | Integer	16
Number of Shares	392
Option Price | $ / shares	$ 13.90
Expiration Date	Apr. 02, 2029
Stock Option Grant Eight [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Jan. 17, 2020
Number of Employees | Integer	1
Number of Shares	10	[1]
Option Price | $ / shares	$ 16.37
Expiration Date	Jan. 17, 2030
Stock Option Grant Nine [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Mar. 25, 2020
Number of Employees | Integer	38
Number of Shares	538	[1]
Option Price | $ / shares	$ 9.70
Expiration Date	Mar. 25, 2030
Stock Option Grant Ten [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	May 20, 2020
Number of Employees | Integer	2
Number of Shares	3	[1]
Option Price | $ / shares	$ 11.80
Expiration Date	May 20, 2030
Stock Option Grant Eleven [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Mar. 18, 2021
Number of Employees | Integer	40
Number of Shares	157	[1]
Option Price | $ / shares	$ 19.36
Expiration Date	Mar. 18, 2031
Stock Option Grant Twelve [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Jul. 14, 2021
Number of Employees | Integer	45
Number of Shares	605	[1]
Option Price | $ / shares	$ 22.57
Expiration Date	Jul. 14, 2031
Stock Option Grant Thirteen [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Mar. 28, 2022
Number of Employees | Integer	42
Number of Shares	466	[1]
Option Price | $ / shares	$ 23.81
Expiration Date	Mar. 28, 2032
Stock Option Grant Fourteen [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Sep. 09, 2022
Number of Employees | Integer	1
Number of Shares	100	[1]
Option Price | $ / shares	$ 18.52
Expiration Date	Sep. 09, 2032
Stock Option Grant Fifteen [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Mar. 21, 2023
Number of Employees | Integer	64
Number of Shares	1,332	[1]
Option Price | $ / shares	$ 14.36
Expiration Date	Mar. 21, 2033
Stock Option Grant Sixteen [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Jan. 10, 2024
Number of Employees | Integer	9
Number of Shares	99	[1]
Option Price | $ / shares	$ 15.80
Expiration Date	Jan. 10, 2034
Stock Option Grant Seventeen [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Date of Grant	Mar. 26, 2024
Number of Employees | Integer	59
Number of Shares	827	[1]
Option Price | $ / shares	$ 15.66
Expiration Date	Mar. 26, 2034
[1]From the date of grant, 20% becomes exercisable each year, over 5

SUMMARY OF STOCK OPTIONS OUTS_2

SUMMARY OF STOCK OPTIONS OUTSTANDING (Details) (Parenthetical)	12 Months Ended
	Dec. 31, 2024
Compensation Related Costs [Abstract]
Exercisable, contractual term	5 years

SCHEDULE OF PERFORMANCE-BASED V

SCHEDULE OF PERFORMANCE-BASED VESTING CRITERIA (Details)				12 Months Ended
		Aug. 10, 2023	Jun. 30, 2023	Dec. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Percent of Shares Vested		100%	20%
Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting Date				Jun. 30, 2023
Performance Goal to be Met	[1]			Growth in cumulative Normalized Funds from Operations (“Normalized FFO”) over the past 3 years is 2% or greater
Percent of Shares Vested				100%
Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting Date				Jun. 30, 2023
Performance Goal to be Met	[1]			Growth in cumulative Normalized FFO over the past 3 years is 5% or greater
Percent of Shares Vested				150%
Percent of Shares Vested, Description				Bonus of 50% of the Restricted Stock (total of 150%)
Share-Based Payment Arrangement, Tranche Three [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting Date				Jun. 30, 2023
Performance Goal to be Met	[1]			Growth in cumulative Normalized FFO over the past 3 years is 20% or greater
Percent of Shares Vested				200%
Percent of Shares Vested, Description				Bonus of 100% of the Restricted Stock (total of 200%)
[1]Growth in cumulative Normalized FFO is measured as the trailing 12-month Normalized FFO per share at June 30, 2023 divided by the trailing 12-month Normalized FFO per share at June 30, 2020, which amount is $ 0.64

SCHEDULE OF PERFORMANCE-BASED_2

SCHEDULE OF PERFORMANCE-BASED VESTING CRITERIA (Details) (Parenthetical)	Jun. 30, 2020 $ / shares
Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares issued, price per share	$ 0.64

SCHEDULE OF NONVESTED RESTRICTE

SCHEDULE OF NONVESTED RESTRICTED STOCK AWARDS (Details) - Restricted Stock [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Non-vested at Beginning of year, Shares	357	471	434
Non-vested at Beginning of year, Weighted Average Grant Date Fair Value	$ 18.41	$ 17.58	$ 16.66
Granted, Shares	439	124	103
Weighted Average Grant Date Fair Value, Granted	$ 15.67	$ 16.52	$ 23.98
Dividend Reinvested Shares, Shares	31	24	20
Weighted Average Grant Date Fair Value, Dividend Reinvested Shares	$ 16.99	$ 14.57	$ 18.10
Vested, Shares	(118)	(262)	(86)
Weighted Average Grant Date Fair Value, Vested	$ 17.52	$ 15.65	$ 20.69
Non-vested at end of year, Shares	709	357	471
Non-vested at end of year, Weighted Average Grant Date Fair Value	$ 16.80	$ 18.41	$ 17.58

STOCK COMPENSATION PLAN (Detail

STOCK COMPENSATION PLAN (Details Narrative) - USD ($)

12 Months Ended

Jan. 07, 2025

Jan. 07, 2025

Mar. 26, 2024

Jan. 10, 2024

Aug. 10, 2023

Jun. 30, 2023

Mar. 21, 2023

Jan. 11, 2023

Mar. 25, 2022

Jan. 12, 2022

Jan. 29, 2021

Dec. 31, 2024

Dec. 31, 2023

Dec. 31, 2022

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Maximum number of shares to be granted

2,200,000

Grants vest ratably over, years

3 years

Fair value of the restricted stock grants

$ 2,500,000

$ 4,200,000

$ 2,600,000

Intrinsic value of options outstanding

20,000,000

7,300,000

8,200,000

Exercisable, intrinsic value

10,900,000

4,500,000

5,500,000

Options, exercises in period, intrinsic value

$ 1,800,000

$ 418,000

$ 373,000

Options, weighted average remaining contractual term

6 years 7 months 6 days

6 years 9 months 18 days

6 years 8 months 12 days

General and administrative expenses

$ 2,000,000

$ 1,800,000

$ 1,300,000

Percent of shares vested

100%

20%

Share based compensation arrangement by share based payment award vested rights

146,572

Restricted Stock [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Unrecognized restricted stock compensation

7,200,000

General and administrative expenses

2,800,000

3,100,000

3,700,000

Restricted stock grants

$ 6,900,000

$ 1,800,000

$ 2,500,000

Remaining contractual terms

1 year 9 months 18 days

Restricted stock awards, shares

439,000

124,000

103,000

Weighted average fair value

$ 15.67

$ 16.52

$ 23.98

Unrestricted Common Stock [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Restricted stock awards, shares

33,084

32,346

21,492

Weighted average fair value

$ 16.46

$ 15.31

$ 20.94

Four Employees [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Restricted stock award

413,016

Four Employees [Member] | Restricted Stock [Member] | Subsequent Event [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Restricted stock awards, shares

179,945

179,945

Four Employees [Member] | Unrestricted Common Stock [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Restricted stock awards, shares

24,275

Weighted average fair value

$ 15.66

Two Employees [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Restricted stock award

98,500

78,000

Five Employees [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Fair value of the restricted stock grants

$ 4,300,000

Restricted stock award

25,000

25,000

146,572

Redeem percentage description

August 2020 groundbreaking Federal National Mortgage Association (“Fannie Mae”) financing at 2.62%, the proceeds of which were used to redeem our 8% Series B Cumulative Redeemable Preferred Stock, Liquidation Preference $25.00 per share.

Liquidation preference, per shares

$ 25

Six Employees [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Restricted stock award

26,000

Six Employees [Member] | Restricted Stock [Member] | Subsequent Event [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Grants vest ratably over, years

5 years

Restricted stock awards, shares

26,000

26,000

Stock Options [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Grants vest ratably over, years

5 years

Unrecognized restricted stock compensation

$ 6,100,000

Stock Options [Member] | Sixty Employees [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Stock option granted

829,500

Stock Options [Member] | Nine Board of Directors [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Stock option granted

99,000

Stock Options [Member] | Sixty Nine Employees [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Stock option granted

1,400,000

Stock Options [Member] | Forty Six Employees [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Stock option granted

570,800

Stock Options [Member] | Twenty Four Employees [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Stock option exercised

280,340

Stock Options [Member] | 13 Employees [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Stock option exercised

71,000

Stock Options [Member] | Fourteen Employees [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Stock option exercised

404,160

Stock Options [Member] | Four Employees [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Share-based compensation arrangement by share-based payment award, options, forfeitures in period

18,400

Stock Options [Member] | Two Employees [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Share-based compensation arrangement by share-based payment award, options, forfeitures in period

35,500

2023 Equity Incentive Award Plan [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Maximum number of shares to be granted

300,000

2013 Stock Option and Stock Award Plan [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Stock option granted period

10 years

2023 Stock Option and Stock Award Plan [Member] | Restricted Stock [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]

Maximum number of shares to be granted

777,000

401(k) PLAN (Details Narrative)

401(k) PLAN (Details Narrative) - 401(k) Plan [Member] - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Eligibility age of employees for plan	21 years
Defined contribution plan, description	the Company made matching contributions to the Plan of up to 100% of the first 3% of employee salary and 50% of the next 2% of employee salary.
Defined contribution plan, cost	$ 1,100,000	$ 991,000	$ 984,000

RELATED PARTY TRANSACTIONS AN_2

RELATED PARTY TRANSACTIONS AND OTHER MATTERS (Details Narrative)		1 Months Ended	12 Months Ended
	Nov. 30, 2023 USD ($) a Integer	Jan. 31, 2023 USD ($)	Dec. 31, 2024	Dec. 31, 2023 Integer	Dec. 31, 2022 USD ($)	Jan. 30, 2023
Area of land | a	61
Carrying value cost basis	$ 3,800,000
Number of developed homesites | Integer	113			406
Percent of reimburse of carrying value of land	60%
April 30, 2022 [Member]
Operating lease, payments		$ 23,098
May 1, 2022 Through April 30, 2027 [Member]
Operating lease, payments		$ 23,302
Mr.Eugene W. Landy [Member]
Noncontrolling interest, ownership percentage by parent						24%
Ownership, interest rate			9.60%
Mr.Samuel A. Landy [Member]
Noncontrolling interest, ownership percentage by parent		24%
Ownership, interest rate			4.80%
Mr.Daniel Landy [Member]
Ownership, interest rate			0.96%
Samuel Landy Family Limited Partnership [Member]
Ownership, interest rate			0.96%
Independent Directors [Member]
Ownership, interest rate			0.96%
Monmouth Real Estate Investment Corporation [Member]
Gain on investments					$ 30,700,000

SCHEDULE OF AMOUNT RECEIVED IN

SCHEDULE OF AMOUNT RECEIVED IN CONNECTION WITH DRIP (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Amounts Received	$ 10,213	$ 9,046	$ 7,808
Dividend Reinvestment Stock Purchase Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Amounts Received	10,213	9,046	7,808
Less: Dividends Reinvested	(3,214)	(2,652)	(2,783)
Amounts Received, net	$ 6,999	$ 6,394	$ 5,025
Number of Shares Issued	623	612	430

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)									12 Months Ended			24 Months Ended
	Sep. 16, 2024	Mar. 12, 2024	Jan. 10, 2024	Apr. 04, 2023	Jan. 10, 2023	Jul. 26, 2022	Jan. 22, 2018	Jan. 22, 2018	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2024	Sep. 13, 2024	May 18, 2023
Class of Stock [Line Items]
Common stock, shares authorized									163,714,000	153,714,000		163,714,000
Common stock par value									$ 0.10	$ 0.10		$ 0.10
Authorized capital stock													180,413,800	170,413,800
Excess stock, shares authorized									3,000,000	3,000,000		3,000,000	3,000,000	3,000,000
Excess stock, par value									$ 0.10	$ 0.10		$ 0.10	$ 0.10	$ 0.10
Common stock shares to be authorized													10,000,000
Proceeds from Issuance of Common Stock in the DRIP, net of dividend reinvestments									$ 6,999,000	$ 6,394,000	$ 5,025,000
September 2024 Common ATM Program [Member]
Class of Stock [Line Items]
Common stock available for sale value									$ 89,800,000			$ 89,800,000
2023 Common ATM Program [Member]
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction												8,500,000
Aggregate sale price												$ 132,200,000
2023 Common ATM Program [Member] | 2023 Distribution Agents [Member]
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction									1,200,000
Sale of stock, price per share									$ 15.37			$ 15.37
Gross proceeds from sale of equity after offering expenses									$ 19,100,000
Net proceeds from sale of equity after offering expenses									$ 18,900,000
March 2024 Common ATM Program [Member] | 2024 Distribution Agents [Member]
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction									8,100,000
Sale of stock, price per share									$ 17.86			17.86
Gross proceeds from sale of equity after offering expenses									$ 145,100,000
Net proceeds from sale of equity after offering expenses									$ 142,900,000
September 2024 Common ATM Program [Member] | 2024 Distribution Agents [Member]
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction									3,200,000
Sale of stock, price per share									$ 19.06			19.06
Gross proceeds from sale of equity after offering expenses									$ 60,300,000
Net proceeds from sale of equity after offering expenses									$ 58,800,000
March 2024 and September 2024 Common ATM Program [Member]
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction									12,500,000
Sale of stock, price per share									$ 17.92			17.92
Gross proceeds from sale of equity after offering expenses									$ 224,500,000
Net proceeds from sale of equity after offering expenses									220,600,000
Common Stock Repurchase Program [Member]
Class of Stock [Line Items]
Authorized stock repurchase, value			$ 25,000,000
2023 Preferred ATM Program [Member]
Class of Stock [Line Items]
Gross proceeds from sale of equity after offering expenses									$ 28,500,000
Dividend Reinvestment Stock Purchase Plan [Member]
Class of Stock [Line Items]
Percentage of discount on purchase price under dividend reinvestment plan									95%
Dividend Reinvestment Stock Purchase Plan [Member] | Minimum [Member]
Class of Stock [Line Items]
Amount of optional cash payments									$ 500
Dividend Reinvestment Stock Purchase Plan [Member] | Maximum [Member]
Class of Stock [Line Items]
Amount of optional cash payments									$ 1,000
Common Stock [Member]
Class of Stock [Line Items]
Common stock par value					$ 0.10
Authorized capital stock													163,713,800	153,713,800
Common Stock [Member] | ATM Program [Member] | B. Riley FBR, Inc [Member]
Class of Stock [Line Items]
Common stock par value	$ 0.10	$ 0.10		$ 0.10
Common Stock [Member] | Maximum [Member] | ATM Program [Member] | B. Riley FBR, Inc [Member]
Class of Stock [Line Items]
Proceeds from Issuance of Common Stock in the DRIP, net of dividend reinvestments	$ 150,000,000	$ 150,000,000		$ 150,000,000
Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares authorized					4,400,000
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock par value					$ 0.10		$ 0.10	$ 0.10	$ 0.10	$ 0.10		$ 0.10
Authorized capital stock													13,700,000	13,700,000
Preferred stock shares issued									12,823,000	11,607,000		12,823,000
Preferred stock shares outstanding									12,823,000	11,607,000		12,823,000
Represents the stated rate on redeemable preferred stock									6.375%	6.375%		6.375%
Series D Preferred Stock [Member] | 2023 Preferred ATM Program [Member]
Class of Stock [Line Items]
Preferred stock available for sale value									$ 17,600,000			$ 17,600,000
Series D Preferred Stock [Member] | 2023 Preferred ATM Program [Member] | BRiley Securities Inc [Member]
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction									1,200,000
Sale of stock, price per share									$ 23.41			$ 23.41
Net proceeds from sale of equity after offering expenses									$ 28,000,000
Series D Preferred Stock [Member] | Maximum [Member] | 2023 Preferred ATM Program [Member] | BRiley Securities Inc [Member]
Class of Stock [Line Items]
Preferred stock available for sale value					$ 100,000,000
Series B Cumulative Redeemable Preferred Stock [Member]
Class of Stock [Line Items]
Unissued stock, shares authorized														199,331
Unissued stock, shares percentage														8%
Series C Cumulative Redeemable Preferred Stock [Member]
Class of Stock [Line Items]
Unissued stock, shares authorized														3,866,000
Unissued stock, shares percentage														6.75%
6.75% Series C Cumulative Redeemable Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock shares issued						9,900,000
Preferred stock shares outstanding						9,900,000
Represents the stated rate on redeemable preferred stock						6.75%
Liquidation preference, per share						$ 25
Preferred stock, redemption price per share						$ 25.2578
Preferred stock, redemption amount						$ 249,600,000					$ 8,200,000
6.75% Series C Cumulative Redeemable Preferred Stock [Member] | O 2022 Q3 Dividends [Member]
Class of Stock [Line Items]
Dividend paid price per share						$ 0.2578
6.375% Series D Cumulative Redeemable Preferred Stock [Member]
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction							2,000,000
Net proceeds from sale of equity after offering expenses								$ 48,200,000
Preferred stock, redemption price per share							$ 25	$ 25
Description of preferred stock dividend								arrears on March 15, June 15, September 15, and December 15 at an annual rate of $1.59375 per share.
Series D Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, redemption price per share							$ 25	$ 25
Series D Cumulative Redeemable Preferred Stock [Member] | 2023 Preferred ATM Program [Member] | BRiley Securities Inc [Member]
Class of Stock [Line Items]
Preferred stock par value					$ 0.10
Liquidation preference, per share					$ 25
Series D Cumulative Redeemable Preferred Stock [Member] | Maximum [Member] | 2023 Preferred ATM Program [Member] | BRiley Securities Inc [Member]
Class of Stock [Line Items]
Cumulative redeemable preferred stock, percentage					6.375%

SUMMARY OF PAYMENT OF DISTRIBUT

SUMMARY OF PAYMENT OF DISTRIBUTIONS TO SHAREHOLDERS (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Distributions
Distributions including dividends reinvested paid to common shareholders	$ 16,974	$ 15,951	$ 15,149	$ 14,215	$ 13,619	$ 13,419	$ 12,460	$ 12,226	$ 11,154	$ 10,960	$ 10,890	$ 10,406	$ 62,289	$ 51,724	$ 43,410
Dividend declared per share, paid	$ 0.215	$ 0.215	$ 0.215	$ 0.205	$ 0.205	$ 0.205	$ 0.205	$ 0.205	$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.85	$ 0.82	$ 0.80

SUMMARY OF PAYMENT OF DIVIDENDS

SUMMARY OF PAYMENT OF DIVIDENDS TO PREFERRED SHAREHOLDERS (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Series C Preferred Stocks [Member]
Amount of distributions paid for preferred stock			$ 10,888
Preferred stock, dividend declared per share, paid			$ 1.101550
Series C Preferred Stocks [Member] | O 2022 Q1 Dividends [Member]
Declaration Date			Jan. 12, 2022
Record Date			Feb. 15, 2022
Payment Date			Mar. 15, 2022
Amount of distributions paid for preferred stock			$ 4,170
Preferred stock, dividend declared per share, paid			$ 0.421875
Series C Preferred Stocks [Member] | O 2022 Q2 Dividends [Member]
Declaration Date			Apr. 01, 2022
Record Date			May 16, 2022
Payment Date			Jun. 15, 2022
Amount of distributions paid for preferred stock			$ 4,170
Preferred stock, dividend declared per share, paid			$ 0.421875
Series C Preferred Stocks [Member] | O 2022 Q3 Dividends [Member]
Declaration Date			Jul. 01, 2022
Record Date			Aug. 15, 2022
Payment Date			Sep. 15, 2022
Amount of distributions paid for preferred stock			$ 2,548
Preferred stock, dividend declared per share, paid			$ 0.257800
Series D Preferred Stock [Member]
Amount of distributions paid for preferred stock	$ 19,163	$ 16,723	$ 13,723
Preferred stock, dividend declared per share, paid	$ 1.59375	$ 1.59375	$ 1.59375
Series D Preferred Stock [Member] | O 2022 Q1 Dividends [Member]
Declaration Date			Jan. 12, 2022
Record Date			Feb. 15, 2022
Payment Date			Mar. 15, 2022
Amount of distributions paid for preferred stock			$ 3,430
Preferred stock, dividend declared per share, paid			$ 0.3984375
Series D Preferred Stock [Member] | O 2022 Q2 Dividends [Member]
Declaration Date			Apr. 01, 2022
Record Date			May 16, 2022
Payment Date			Jun. 15, 2022
Amount of distributions paid for preferred stock			$ 3,430
Preferred stock, dividend declared per share, paid			$ 0.3984375
Series D Preferred Stock [Member] | O 2022 Q3 Dividends [Member]
Declaration Date			Jul. 01, 2022
Record Date			Aug. 15, 2022
Payment Date			Sep. 15, 2022
Amount of distributions paid for preferred stock			$ 3,430
Preferred stock, dividend declared per share, paid			$ 0.3984375
Series D Preferred Stock [Member] | O 2024 Q1 Dividends [Member]
Declaration Date	Jan. 10, 2024
Record Date	Feb. 15, 2024
Payment Date	Mar. 15, 2024
Amount of distributions paid for preferred stock	$ 4,673
Preferred stock, dividend declared per share, paid	$ 0.3984375
Series D Preferred Stock [Member] | O 2024 Q2 Dividends [Member]
Declaration Date	Apr. 01, 2024
Record Date	May 15, 2024
Payment Date	Jun. 17, 2024
Amount of distributions paid for preferred stock	$ 4,712
Preferred stock, dividend declared per share, paid	$ 0.3984375
Series D Preferred Stock [Member] | O 2024 Q3 Dividends [Member]
Declaration Date	Jul. 01, 2024
Record Date	Aug. 15, 2024
Payment Date	Sep. 16, 2024
Amount of distributions paid for preferred stock	$ 4,782
Preferred stock, dividend declared per share, paid	$ 0.3984375
Series D Preferred Stock [Member] | O 2024 Q4 Dividends [Member]
Declaration Date	Oct. 01, 2024
Record Date	Nov. 15, 2024
Payment Date	Dec. 16, 2024
Amount of distributions paid for preferred stock	$ 4,996
Preferred stock, dividend declared per share, paid	$ 0.3984375
Series D Preferred Stock [Member] | O 2023 Q1 Dividends [Member]
Declaration Date		Jan. 15, 2023
Record Date		Feb. 15, 2023
Payment Date		Mar. 15, 2023
Amount of distributions paid for preferred stock		$ 3,836
Preferred stock, dividend declared per share, paid		$ 0.3984375
Series D Preferred Stock [Member] | O 2023 Q2 Dividends [Member]
Declaration Date		Apr. 01, 2023
Record Date		May 15, 2023
Payment Date		Jun. 15, 2023
Amount of distributions paid for preferred stock		$ 4,051
Preferred stock, dividend declared per share, paid		$ 0.3984375
Series D Preferred Stock [Member] | O 2023 Q3 Dividends [Member]
Declaration Date		Jul. 01, 2023
Record Date		Aug. 15, 2023
Payment Date		Sep. 15, 2023
Amount of distributions paid for preferred stock		$ 4,364
Preferred stock, dividend declared per share, paid		$ 0.3984375
Series D Preferred Stock [Member] | O 2023 Q4 Dividends [Member]
Declaration Date		Oct. 03, 2023
Record Date		Nov. 15, 2023
Payment Date		Dec. 15, 2023
Amount of distributions paid for preferred stock		$ 4,472
Preferred stock, dividend declared per share, paid		$ 0.3984375
Series D Preferred Stock [Member] | O 2022 Q4 Dividends [Member]
Declaration Date			Oct. 03, 2022
Record Date			Nov. 15, 2022
Payment Date			Dec. 15, 2022
Amount of distributions paid for preferred stock			$ 3,433
Preferred stock, dividend declared per share, paid			$ 0.3984375

DISTRIBUTIONS (Details Narrativ

DISTRIBUTIONS (Details Narrative) - Subsequent Event [Member] - O 2025 A Dividends [Member]	Jan. 07, 2025 $ / shares
Subsequent Event [Line Items]
Common stock dividends per share declared	$ 0.215
Payment date	Mar. 17, 2025
Record date	Feb. 18, 2025
Series D Preferred Shares [Member]
Subsequent Event [Line Items]
Payment date	Mar. 17, 2025
Record date	Feb. 18, 2025
Preferred Stock, Dividends Per Share, Declared	$ 0.3984375

SCHEDULE OF CHARACTERIZED DISTR

SCHEDULE OF CHARACTERIZED DISTRIBUTIONS PAID PER COMMON SHARE (Details) - $ / shares	3 Months Ended												12 Months Ended
	Dec. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Common stock, dividends, per share, cash paid	$ 0.215	$ 0.215	$ 0.215	$ 0.205	$ 0.205	$ 0.205	$ 0.205	$ 0.205	$ 0.20	$ 0.20	$ 0.20	$ 0.20	$ 0.85	$ 0.82	$ 0.80
Percentage of distributions paid per common share													100%	100%	100%
Series D Preferred Shares [Member]
Preferred stock, dividends, per share, cash paid													$ 1.593750	$ 1.593750	$ 1.593750
Percentage of distributions paid per preferred stock													100%	100%	100%
Ordinary Income [Member]
Common stock, dividends, per share, cash paid													$ 0.16685	$ 0.22256	$ 0
Percentage of distributions paid per common share													19.63%	27.14%	0%
Ordinary Income [Member] | Series D Preferred Shares [Member]
Preferred stock, dividends, per share, cash paid													$ 1.593750	$ 1.593750	$ 0.625130
Percentage of distributions paid per preferred stock													100%	100%	39.22%
Return Of Capital [Member]
Common stock, dividends, per share, cash paid													$ 0.68315	$ 0.59744	$ 0.80
Percentage of distributions paid per common share													80.37%	72.86%	100%
Return Of Capital [Member] | Series D Preferred Shares [Member]
Preferred stock, dividends, per share, cash paid													$ 0	$ 0	$ 0.968620
Percentage of distributions paid per preferred stock													0%	0%	60.78%

FEDERAL INCOME TAXES (Details N

FEDERAL INCOME TAXES (Details Narrative) - Federal State and Local Income Taxes [Member] - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Effective Income Tax Rate Reconciliation [Line Items]
Net income of taxable reit subsidiary	$ 1,800,000		$ 71,000
Net loss of taxable reit subsidiary		$ 648,000
Federal state and franchise taxes included in general and administrative expenses	$ 112,000	$ 68,000	$ 16,000

COMMITMENTS, CONTINGENCIES AN_2

COMMITMENTS, CONTINGENCIES AND LEGAL MATTERS (Details Narrative)					12 Months Ended
	Jan. 31, 2025 USD ($)	Nov. 30, 2023 a Integer	Jul. 26, 2023 USD ($)	Dec. 08, 2021 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 a Integer	Dec. 31, 2021
Loss Contingencies [Line Items]
Committed capital percent by related party				40%
Number of developed homesites | Integer		113				406
Area of land | a		61
Committed capital percent by the Company							40%
MARYLAND
Loss Contingencies [Line Items]
Aggregate value of two home communities			$ 12,500,000
NEW JERSEY | Subsequent Event [Member]
Loss Contingencies [Line Items]
Aggregate value of two home communities	$ 24,600,000
21st Mortgage Corporation [Member]
Loss Contingencies [Line Items]
Investment owned balance principal amount					$ 2,100,000
Investment owned balance					558,000
Notes and other receivables					$ 85,200,000
Nuveen Global Investments LLC [Member] | Nuveen Real Estate [Member]
Loss Contingencies [Line Items]
Number of developed homesites | Integer		113				113
Area of land | a		61				61
Nuveen Global Investments LLC [Member] | LLC Agreement [Member]
Loss Contingencies [Line Items]
Initial total commitments				$ 70,000,000
Initial commitment period for acquisitions				24 months
Additional increase in total commitments				$ 100,000,000
Extention for commitment period				4 years
Committed capital percent by related party				60%			60%
Minimum [Member] | 21st Mortgage Corporation [Member]
Loss Contingencies [Line Items]
Range of purchase price repossessed					80%
Minimum [Member] | 21st Mortgage Corporation [Member] | Purchase Price [Member]
Loss Contingencies [Line Items]
Range of purchase price repossessed					55%
Maximum [Member] | 21st Mortgage Corporation [Member]
Loss Contingencies [Line Items]
Range of purchase price repossessed					95%
Maximum [Member] | 21st Mortgage Corporation [Member] | Purchase Price [Member]
Loss Contingencies [Line Items]
Range of purchase price repossessed					100%

FINANCIAL ASSETS AND LIABILITIE

FINANCIAL ASSETS AND LIABILITIES RECOGNIZED AT FAIR VALUE ON A RECURRING BASIS (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	$ 31,883	$ 34,506
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	31,883	34,506
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	0	0
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	0	0
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	31,883	34,506
Preferred Stock [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	509	447
Preferred Stock [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	509	447
Preferred Stock [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	0	0
Preferred Stock [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	0	0
Common Stock [Member] | Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	31,374	34,059
Common Stock [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	31,374	34,059
Common Stock [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	0	0
Common Stock [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable Securities	$ 0	$ 0

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details Narrative) $ in Millions	Dec. 31, 2024 USD ($)
Fair Value Disclosures [Abstract]
Estimate fair value of fixed rate mortgages payable	$ 476.1
Carrying value of fixed rate mortgages payable	$ 489.3

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Details Narrative) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Supplemental Cash Flow Elements [Abstract]
Cash paid for interest	$ 30.7	$ 35.5	$ 27
Interest cost capitalized to land development	6	5	2.7
Stock compensation - capitalized	2.8
Land development costs	50.6	27.9	26.3
Reinvestment of dividends	$ 3.2	$ 2.7	$ 2.8

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)					12 Months Ended
	Jan. 07, 2025	Jan. 07, 2025	Jan. 01, 2025	Jun. 30, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Feb. 26, 2025
Subsequent Event [Line Items]
Vesting period				3 years
Restricted Stock [Member]
Subsequent Event [Line Items]
Restricted stock awards, shares					439,000	124,000	103,000
2023 Preferred ATM Program [Member]
Subsequent Event [Line Items]
Gross proceeds from sale of equity					$ 28,500,000
Subsequent Event [Member] | Restricted Stock [Member] | Six Employees [Member]
Subsequent Event [Line Items]
Restricted stock awards, shares	26,000	26,000
Number of restricted stock award, value	$ 473,000
Vesting period	5 years
Subsequent Event [Member] | Restricted Stock [Member] | Four Employees [Member]
Subsequent Event [Line Items]
Restricted stock awards, shares	179,945	179,945
Number of restricted stock award, value	$ 3,300,000
Subsequent Event [Member] | September 2024 Common ATM Program [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of shares issued in transaction			270,000
Sale of stock, price per share			$ 18.18
Gross proceeds from sale of equity			$ 4,900,000
Net proceeds from sale of equity after offering expenses			$ 4,800,000
Common stock available for sale value								$ 84,800,000
Subsequent Event [Member] | 2023 Preferred ATM Program [Member] | Preferred Stock [Member]
Subsequent Event [Line Items]
Number of shares issued in transaction			49,000
Sale of stock, price per share			$ 23.03
Gross proceeds from sale of equity			$ 1,100,000
Net proceeds from sale of equity after offering expenses			$ 1,100,000
Preferred stock eligible for sale								$ 16,500,000

SUMMARY OF PRO FORMA FINANCIAL

SUMMARY OF PRO FORMA FINANCIAL INFORMATION (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Pro Forma Financial Information
Rental and Related Income	$ 207,019	$ 189,754
Community Operating Expenses	87,354	81,347
Net Income (Loss) Attributable to Common Shareholders	$ 2,472	$ (8,728)
Net Income (Loss) Attributable to Common Shareholders per Share: Basic	$ 0.03	$ (0.14)
Net Income (Loss) Attributable to Common Shareholders per Share: Diluted	$ 0.03	$ (0.14)

REAL ESTATE AND ACCUMULATED DEP

REAL ESTATE AND ACCUMULATED DEPRECIATION (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Total		1,655,964	$ 1,527,479	$ 1,379,527	$ 1,198,104
Accumulated depreciation		(445,077)	$ (391,920)	$ (340,776)	$ (295,740)
Allentown [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		11,348
Land		250
Site, Land & Building Improvements and Rental Homes		2,569
Capitalization Subsequent to Acquisition		23,272
Land, gross	[1],[2]	1,270
Site, land & building improvements and rental homes	[1],[2]	24,821
Total	[1],[2]	26,091
Accumulated depreciation		$ (9,499)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Memphis, TN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1986
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Arbor Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		2,650
Site, Land & Building Improvements and Rental Homes		8,266
Capitalization Subsequent to Acquisition		4,079
Land, gross	[1],[2]	2,650
Site, land & building improvements and rental homes	[1],[2]	12,345
Total	[1],[2]	14,995
Accumulated depreciation		$ (4,367)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Doylestown, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1959
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Auburn Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		114
Site, Land & Building Improvements and Rental Homes		1,174
Capitalization Subsequent to Acquisition		1,715
Land, gross	[1],[2]	114
Site, land & building improvements and rental homes	[1],[2]	2,889
Total	[1],[2]	3,003
Accumulated depreciation		$ (791)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Orrville, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1971/1985/1995
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Bayshore Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		561
Site, Land & Building Improvements and Rental Homes		9,553
Capitalization Subsequent to Acquisition		6,689
Land, gross	[1],[2]	562
Site, land & building improvements and rental homes	[1],[2]	16,241
Total	[1],[2]	16,803
Accumulated depreciation		$ (1,737)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Sandusky, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1969
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2021
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Birchwood Farms [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[3]
Land		70
Site, Land & Building Improvements and Rental Homes		2,797
Capitalization Subsequent to Acquisition		5,197
Land, gross	[1],[2]	70
Site, land & building improvements and rental homes	[1],[2]	7,994
Total	[1],[2]	8,064
Accumulated depreciation		$ (2,653)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Birch Run, MI
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1976-1977
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Board walk [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[4]	$ 12,213
Land		1,796
Site, Land & Building Improvements and Rental Homes		4,768
Capitalization Subsequent to Acquisition		788
Land, gross	[1],[2]	1,796
Site, land & building improvements and rental homes	[1],[2]	5,556
Total	[1],[2]	7,352
Accumulated depreciation		$ (1,433)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Elkhart, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1995-1996
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2017
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Broadmore Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		1,120
Site, Land & Building Improvements and Rental Homes		11,136
Capitalization Subsequent to Acquisition		15,060
Land, gross	[1],[2]	1,120
Site, land & building improvements and rental homes	[1],[2]	26,196
Total	[1],[2]	27,316
Accumulated depreciation		$ (9,581)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Goshen, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1950/1990
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Brookside Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[5]
Land		372
Site, Land & Building Improvements and Rental Homes		4,776
Capitalization Subsequent to Acquisition		5,988
Land, gross	[1],[2]	372
Site, land & building improvements and rental homes	[1],[2]	10,764
Total	[1],[2]	11,136
Accumulated depreciation		$ (3,569)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Berwick, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1973-1976
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2010
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Brookview Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 2,333
Land		38
Site, Land & Building Improvements and Rental Homes		233
Capitalization Subsequent to Acquisition		15,529
Land, gross	[1],[2]	123
Site, land & building improvements and rental homes	[1],[2]	15,677
Total	[1],[2]	15,800
Accumulated depreciation		$ (4,916)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Greenfield Center, NY
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1970
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1977
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Camelot Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[6]
Land		824
Site, Land & Building Improvements and Rental Homes		2,480
Capitalization Subsequent to Acquisition		4,244
Land, gross	[1],[2]	828
Site, land & building improvements and rental homes	[1],[2]	6,720
Total	[1],[2]	7,548
Accumulated depreciation		$ (916)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Anderson, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1998
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2018
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Camelot Woods [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		573
Site, Land & Building Improvements and Rental Homes		2,767
Capitalization Subsequent to Acquisition		4,647
Land, gross	[1],[2]	766
Site, land & building improvements and rental homes	[1],[2]	7,221
Total	[1],[2]	7,987
Accumulated depreciation		$ (862)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Altoona, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1999
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2020
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Candlewick Court [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 3,787
Land		159
Site, Land & Building Improvements and Rental Homes		7,087
Capitalization Subsequent to Acquisition		10,743
Land, gross	[1],[2]	159
Site, land & building improvements and rental homes	[1],[2]	17,830
Total	[1],[2]	17,989
Accumulated depreciation		$ (5,153)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Owosso, MI
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1975
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2015
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Carsons [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]	$ 22,923
Land		176
Site, Land & Building Improvements and Rental Homes		2,411
Capitalization Subsequent to Acquisition		3,682
Land, gross	[1],[2]	176
Site, land & building improvements and rental homes	[1],[2]	6,093
Total	[1],[2]	6,269
Accumulated depreciation		$ (1,847)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Chambersburg, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1963
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Catalina [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 3,736
Land		1,008
Site, Land & Building Improvements and Rental Homes		11,735
Capitalization Subsequent to Acquisition		22,382
Land, gross	[1],[2]	1,008
Site, land & building improvements and rental homes	[1],[2]	34,117
Total	[1],[2]	35,125
Accumulated depreciation		$ (8,839)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Middletown, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1968-1976
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2015
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Cedarcrest Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 10,042
Land		320
Site, Land & Building Improvements and Rental Homes		1,866
Capitalization Subsequent to Acquisition		4,051
Land, gross	[1],[2]	408
Site, land & building improvements and rental homes	[1],[2]	5,829
Total	[1],[2]	6,237
Accumulated depreciation		$ (3,555)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Vineland, NJ
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1973
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1986
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Center Manor [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		198
Site, Land & Building Improvements and Rental Homes		5,602
Capitalization Subsequent to Acquisition		2,544
Land, gross	[1],[2]	201
Site, land & building improvements and rental homes	[1],[2]	8,143
Total	[1],[2]	8,344
Accumulated depreciation		$ (635)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Monaca, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1957
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2022
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Chambersburg I & II [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		108
Site, Land & Building Improvements and Rental Homes		2,397
Capitalization Subsequent to Acquisition		3,236
Land, gross	[1],[2]	925
Site, land & building improvements and rental homes	[1],[2]	4,816
Total	[1],[2]	5,741
Accumulated depreciation		$ (1,449)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Chambersburg, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1955
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Chelsea [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[8]
Land		124
Site, Land & Building Improvements and Rental Homes		2,049
Capitalization Subsequent to Acquisition		3,371
Land, gross	[1],[2]	124
Site, land & building improvements and rental homes	[1],[2]	5,420
Total	[1],[2]	5,544
Accumulated depreciation		$ (1,639)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Sayre, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Cinnamon Woods [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		1,884
Site, Land & Building Improvements and Rental Homes		2,116
Capitalization Subsequent to Acquisition		9,073
Land, gross	[1],[2]	1,884
Site, land & building improvements and rental homes	[1],[2]	11,189
Total	[1],[2]	13,073
Accumulated depreciation		$ (800)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Conowingo, MD
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		2005
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2017
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
City View [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		137
Site, Land & Building Improvements and Rental Homes		613
Capitalization Subsequent to Acquisition		1,866
Land, gross	[1],[2]	137
Site, land & building improvements and rental homes	[1],[2]	2,479
Total	[1],[2]	2,616
Accumulated depreciation		$ (836)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Lewistown, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2011
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Clinton MHP Resort [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 2,978
Land		142
Site, Land & Building Improvements and Rental Homes		3,302
Capitalization Subsequent to Acquisition		807
Land, gross	[1],[2]	142
Site, land & building improvements and rental homes	[1],[2]	4,109
Total	[1],[2]	4,251
Accumulated depreciation		$ (1,733)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Tiffin, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1968/1987
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2011
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Collingwood [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		196
Site, Land & Building Improvements and Rental Homes		2,318
Capitalization Subsequent to Acquisition		5,012
Land, gross	[1],[2]	196
Site, land & building improvements and rental homes	[1],[2]	7,330
Total	[1],[2]	7,526
Accumulated depreciation		$ (2,126)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Horseheads, NY
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1970
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Colonial Heights [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[3]
Land		67
Site, Land & Building Improvements and Rental Homes		2,383
Capitalization Subsequent to Acquisition		8,924
Land, gross	[1],[2]	67
Site, land & building improvements and rental homes	[1],[2]	11,307
Total	[1],[2]	11,374
Accumulated depreciation		$ (3,586)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Wintersville, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Countryside Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		174
Site, Land & Building Improvements and Rental Homes		1,926
Capitalization Subsequent to Acquisition		9,444
Land, gross	[1],[2]	174
Site, land & building improvements and rental homes	[1],[2]	11,370
Total	[1],[2]	11,544
Accumulated depreciation		$ (3,001)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Muncie, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1996
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Countryside Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		205
Site, Land & Building Improvements and Rental Homes		2,896
Capitalization Subsequent to Acquisition		7,035
Land, gross	[1],[2]	205
Site, land & building improvements and rental homes	[1],[2]	9,931
Total	[1],[2]	10,136
Accumulated depreciation		$ (3,078)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Ravenna, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Countryside Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]	$ 95,492
Land		394
Site, Land & Building Improvements and Rental Homes		6,917
Capitalization Subsequent to Acquisition		13,584
Land, gross	[1],[2]	193
Site, land & building improvements and rental homes	[1],[2]	20,702
Total	[1],[2]	20,895
Accumulated depreciation		$ (8,062)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Columbia, TN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1988/1992
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2011
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Cranberry Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 6,400
Land		182
Site, Land & Building Improvements and Rental Homes		1,923
Capitalization Subsequent to Acquisition		4,760
Land, gross	[1],[2]	182
Site, land & building improvements and rental homes	[1],[2]	6,683
Total	[1],[2]	6,865
Accumulated depreciation		$ (3,935)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Cranberry Township, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1974
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1986
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Crestview [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		188
Site, Land & Building Improvements and Rental Homes		2,258
Capitalization Subsequent to Acquisition		3,751
Land, gross	[1],[2]	362
Site, land & building improvements and rental homes	[1],[2]	5,835
Total	[1],[2]	6,197
Accumulated depreciation		$ (1,847)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Athens, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1964
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Cross Keys Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		61
Site, Land & Building Improvements and Rental Homes		378
Capitalization Subsequent to Acquisition		5,412
Land, gross	[1],[2]	61
Site, land & building improvements and rental homes	[1],[2]	5,790
Total	[1],[2]	5,851
Accumulated depreciation		$ (2,397)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Duncansville, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1961
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1979
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Crossroads Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		183
Site, Land & Building Improvements and Rental Homes		1,403
Capitalization Subsequent to Acquisition		298
Land, gross	[1],[2]	183
Site, land & building improvements and rental homes	[1],[2]	1,701
Total	[1],[2]	1,884
Accumulated depreciation		$ (477)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Mount Pleasant, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1955/2004
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2017
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
D & R Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 6,436
Land		392
Site, Land & Building Improvements and Rental Homes		704
Capitalization Subsequent to Acquisition		4,201
Land, gross	[1],[2]	392
Site, land & building improvements and rental homes	[1],[2]	4,905
Total	[1],[2]	5,297
Accumulated depreciation		$ (2,659)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Clifton Park, NY
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1978
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Dallas Mobile Home [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		276
Site, Land & Building Improvements and Rental Homes		2,729
Capitalization Subsequent to Acquisition		4,927
Land, gross	[1],[2]	276
Site, land & building improvements and rental homes	[1],[2]	7,656
Total	[1],[2]	7,932
Accumulated depreciation		$ (2,036)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Toronto, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1950-1957
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Deer Meadows [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		226
Site, Land & Building Improvements and Rental Homes		2,299
Capitalization Subsequent to Acquisition		5,340
Land, gross	[1],[2]	226
Site, land & building improvements and rental homes	[1],[2]	7,639
Total	[1],[2]	7,865
Accumulated depreciation		$ (2,110)
[custom:RealEstateAndAccumulatedDepreciationLocation]		New Springfield, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1973
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Deer Run [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		298
Site, Land & Building Improvements and Rental Homes		4,242
Capitalization Subsequent to Acquisition		14,200
Land, gross	[1],[2]	301
Site, land & building improvements and rental homes	[1],[2]	18,439
Total	[1],[2]	18,740
Accumulated depreciation		$ (1,768)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Dothan, AL
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1960
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2021
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Duck River Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		416
Site, Land & Building Improvements and Rental Homes		0
Capitalization Subsequent to Acquisition		8,503
Land, gross	[1],[2]	416
Site, land & building improvements and rental homes	[1],[2]	8,503
Total	[1],[2]	8,919
Accumulated depreciation		$ (531)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Columbia, TN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		2023
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2011
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Evergreen Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		99
Site, Land & Building Improvements and Rental Homes		1,121
Capitalization Subsequent to Acquisition		749
Land, gross	[1],[2]	119
Site, land & building improvements and rental homes	[1],[2]	1,850
Total	[1],[2]	1,969
Accumulated depreciation		$ (619)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Lodi, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1965
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Evergreen Manor [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Land		$ 49
Site, Land & Building Improvements and Rental Homes		2,372
Capitalization Subsequent to Acquisition		1,837
Land, gross	[1],[2]	49
Site, land & building improvements and rental homes	[1],[2]	4,209
Total	[1],[2]	4,258
Accumulated depreciation		$ (1,398)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Bedford, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1960
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Evergreen Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		105
Site, Land & Building Improvements and Rental Homes		1,277
Capitalization Subsequent to Acquisition		3,327
Land, gross	[1],[2]	105
Site, land & building improvements and rental homes	[1],[2]	4,604
Total	[1],[2]	4,709
Accumulated depreciation		$ (981)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Mantua, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1960
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Fairview Manor [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 13,647
Land		216
Site, Land & Building Improvements and Rental Homes		1,167
Capitalization Subsequent to Acquisition		12,599
Land, gross	[1],[2]	2,535
Site, land & building improvements and rental homes	[1],[2]	11,447
Total	[1],[2]	13,982
Accumulated depreciation		$ (7,191)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Millville, NJ
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1985
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Fifty-One Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		1,214
Site, Land & Building Improvements and Rental Homes		5,746
Capitalization Subsequent to Acquisition		4,332
Land, gross	[1],[2]	1,330
Site, land & building improvements and rental homes	[1],[2]	9,962
Total	[1],[2]	11,292
Accumulated depreciation		$ (1,692)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Elizabeth, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1970’s
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2019
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Fohl Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 9,250
Land		1,018
Site, Land & Building Improvements and Rental Homes		18,052
Capitalization Subsequent to Acquisition		1,869
Land, gross	[1],[2]	1,023
Site, land & building improvements and rental homes	[1],[2]	19,916
Total	[1],[2]	20,939
Accumulated depreciation		$ (1,471)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Canton, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2022
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Forest Creek [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[3]
Land		440
Site, Land & Building Improvements and Rental Homes		7,004
Capitalization Subsequent to Acquisition		3,570
Land, gross	[1],[2]	440
Site, land & building improvements and rental homes	[1],[2]	10,574
Total	[1],[2]	11,014
Accumulated depreciation		$ (4,586)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Elkhart, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1996-1997
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Forest Park Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 7,062
Land		75
Site, Land & Building Improvements and Rental Homes		977
Capitalization Subsequent to Acquisition		12,095
Land, gross	[1],[2]	75
Site, land & building improvements and rental homes	[1],[2]	13,072
Total	[1],[2]	13,147
Accumulated depreciation		$ (5,500)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Cranberry Township, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1982
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Fox Chapel Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		372
Site, Land & Building Improvements and Rental Homes		4,082
Capitalization Subsequent to Acquisition		5,547
Land, gross	[1],[2]	372
Site, land & building improvements and rental homes	[1],[2]	9,629
Total	[1],[2]	10,001
Accumulated depreciation		$ (1,888)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Cheswick, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1975
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2017
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Frieden Manor [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[8]	$ 11,471
Land		643
Site, Land & Building Improvements and Rental Homes		5,294
Capitalization Subsequent to Acquisition		6,687
Land, gross	[1],[2]	1,420
Site, land & building improvements and rental homes	[1],[2]	11,204
Total	[1],[2]	12,624
Accumulated depreciation		$ (3,761)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Schuylkill Haven, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1969
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Friendly Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		1,215
Site, Land & Building Improvements and Rental Homes		18,141
Capitalization Subsequent to Acquisition		28,415
Land, gross	[1],[2]	1,266
Site, land & building improvements and rental homes	[1],[2]	46,505
Total	[1],[2]	47,771
Accumulated depreciation		$ (6,465)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Perrysburg, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1970
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2019
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Garden View Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		156
Site, Land & Building Improvements and Rental Homes		5,044
Capitalization Subsequent to Acquisition		5,630
Land, gross	[1],[2]	158
Site, land & building improvements and rental homes	[1],[2]	10,672
Total	[1],[2]	10,830
Accumulated depreciation		$ (667)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Orangeburg, SC
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1962
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2022
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Green Acres [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		63
Site, Land & Building Improvements and Rental Homes		584
Capitalization Subsequent to Acquisition		262
Land, gross	[1],[2]	63
Site, land & building improvements and rental homes	[1],[2]	846
Total	[1],[2]	909
Accumulated depreciation		$ (298)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Chambersburg, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1978
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Gregory Courts [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		370
Site, Land & Building Improvements and Rental Homes		1,220
Capitalization Subsequent to Acquisition		1,376
Land, gross	[1],[2]	370
Site, land & building improvements and rental homes	[1],[2]	2,596
Total	[1],[2]	2,966
Accumulated depreciation		$ (1,013)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Honey Brook, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1970
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Hayden Heights [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 1,758
Land		248
Site, Land & Building Improvements and Rental Homes		2,148
Capitalization Subsequent to Acquisition		1,660
Land, gross	[1],[2]	248
Site, land & building improvements and rental homes	[1],[2]	3,808
Total	[1],[2]	4,056
Accumulated depreciation		$ (1,162)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Dublin, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1973
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Heather Highlands [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		573
Site, Land & Building Improvements and Rental Homes		2,152
Capitalization Subsequent to Acquisition		18,499
Land, gross	[1],[2]	573
Site, land & building improvements and rental homes	[1],[2]	20,651
Total	[1],[2]	21,224
Accumulated depreciation		$ (8,864)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Inkerman, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1970
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1992
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Hidden Creek [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		614
Site, Land & Building Improvements and Rental Homes		20,717
Capitalization Subsequent to Acquisition		9,973
Land, gross	[1],[2]	618
Site, land & building improvements and rental homes	[1],[2]	30,686
Total	[1],[2]	31,304
Accumulated depreciation		$ (2,358)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Erie, MI
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1993
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2022
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
High View Acres [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		825
Site, Land & Building Improvements and Rental Homes		4,264
Capitalization Subsequent to Acquisition		1,228
Land, gross	[1],[2]	825
Site, land & building improvements and rental homes	[1],[2]	5,492
Total	[1],[2]	6,317
Accumulated depreciation		$ (1,302)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Export, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1984
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2017
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Highland [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		510
Site, Land & Building Improvements and Rental Homes		7,084
Capitalization Subsequent to Acquisition		7,734
Land, gross	[1],[2]	510
Site, land & building improvements and rental homes	[1],[2]	14,818
Total	[1],[2]	15,328
Accumulated depreciation		$ (5,813)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Elkhart, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1969
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Highland Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 14,360
Land		145
Site, Land & Building Improvements and Rental Homes		1,695
Capitalization Subsequent to Acquisition		12,445
Land, gross	[1],[2]	404
Site, land & building improvements and rental homes	[1],[2]	13,881
Total	[1],[2]	14,285
Accumulated depreciation		$ (9,189)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Kutztown, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1971
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1979
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Hillcrest Crossing [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		961
Site, Land & Building Improvements and Rental Homes		1,464
Capitalization Subsequent to Acquisition		12,785
Land, gross	[1],[2]	961
Site, land & building improvements and rental homes	[1],[2]	14,249
Total	[1],[2]	15,210
Accumulated depreciation		$ (2,754)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Lower Burrell, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1971
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2017
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Hillcrest Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		1,277
Site, Land & Building Improvements and Rental Homes		3,034
Capitalization Subsequent to Acquisition		6,301
Land, gross	[1],[2]	1,277
Site, land & building improvements and rental homes	[1],[2]	9,335
Total	[1],[2]	10,612
Accumulated depreciation		$ (2,129)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Marysville, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1995
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2017
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Hillside Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[9]
Land		484
Site, Land & Building Improvements and Rental Homes		2,679
Capitalization Subsequent to Acquisition		7,391
Land, gross	[1],[2]	484
Site, land & building improvements and rental homes	[1],[2]	10,070
Total	[1],[2]	10,554
Accumulated depreciation		$ (2,195)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Greensburg, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Holiday Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 6,720
Land		1,632
Site, Land & Building Improvements and Rental Homes		5,618
Capitalization Subsequent to Acquisition		19,034
Land, gross	[1],[2]	1,632
Site, land & building improvements and rental homes	[1],[2]	24,652
Total	[1],[2]	26,284
Accumulated depreciation		$ (6,140)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Nashville, TN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1967
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Holiday Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 7,203
Land		491
Site, Land & Building Improvements and Rental Homes		13,808
Capitalization Subsequent to Acquisition		14,320
Land, gross	[1],[2]	491
Site, land & building improvements and rental homes	[1],[2]	28,128
Total	[1],[2]	28,619
Accumulated depreciation		$ (7,988)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Elkhart, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1966
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2015
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Holly Acres Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 5,656
Land		194
Site, Land & Building Improvements and Rental Homes		3,591
Capitalization Subsequent to Acquisition		1,654
Land, gross	[1],[2]	194
Site, land & building improvements and rental homes	[1],[2]	5,245
Total	[1],[2]	5,439
Accumulated depreciation		$ (1,652)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Erie, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1977/2007
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2015
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Hudson Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		141
Site, Land & Building Improvements and Rental Homes		3,516
Capitalization Subsequent to Acquisition		7,746
Land, gross	[1],[2]	141
Site, land & building improvements and rental homes	[1],[2]	11,262
Total	[1],[2]	11,403
Accumulated depreciation		$ (3,351)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Peninsula, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1956
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Huntingdon Pointe [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		399
Site, Land & Building Improvements and Rental Homes		865
Capitalization Subsequent to Acquisition		3,511
Land, gross	[1],[2]	399
Site, land & building improvements and rental homes	[1],[2]	4,376
Total	[1],[2]	4,775
Accumulated depreciation		$ (898)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Tarrs, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		2000
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2015
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Independence Park [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[9]
Land		686
Site, Land & Building Improvements and Rental Homes		2,784
Capitalization Subsequent to Acquisition		7,913
Land, gross	[1],[2]	686
Site, land & building improvements and rental homes	[1],[2]	10,697
Total	[1],[2]	11,383
Accumulated depreciation		$ (2,504)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Clinton, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1987
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Iris Winds [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		121
Site, Land & Building Improvements and Rental Homes		3,324
Capitalization Subsequent to Acquisition		11,368
Land, gross	[1],[2]	607
Site, land & building improvements and rental homes	[1],[2]	14,206
Total	[1],[2]	14,813
Accumulated depreciation		$ (1,333)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Sumter, SC
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2021
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Kinnebrook [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 3,399
Land		236
Site, Land & Building Improvements and Rental Homes		1,403
Capitalization Subsequent to Acquisition		15,586
Land, gross	[1],[2]	509
Site, land & building improvements and rental homes	[1],[2]	16,716
Total	[1],[2]	17,225
Accumulated depreciation		$ (8,339)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Monticello, NY
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1988
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Lake Erie Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 2,430
Land		104
Site, Land & Building Improvements and Rental Homes		4,391
Capitalization Subsequent to Acquisition		5,418
Land, gross	[1],[2]	140
Site, land & building improvements and rental homes	[1],[2]	9,773
Total	[1],[2]	9,913
Accumulated depreciation		$ (1,281)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Fredonia, NY
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1965-1975
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2020
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Lake Sherman Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 4,670
Land		290
Site, Land & Building Improvements and Rental Homes		1,458
Capitalization Subsequent to Acquisition		18,187
Land, gross	[1],[2]	290
Site, land & building improvements and rental homes	[1],[2]	19,645
Total	[1],[2]	19,935
Accumulated depreciation		$ (7,742)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Navarre, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1987
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Lakeview Meadows [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		574
Site, Land & Building Improvements and Rental Homes		1,104
Capitalization Subsequent to Acquisition		6,562
Land, gross	[1],[2]	726
Site, land & building improvements and rental homes	[1],[2]	7,514
Total	[1],[2]	8,240
Accumulated depreciation		$ (997)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Lakeview, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1995
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2016
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Laurel Woods [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		433
Site, Land & Building Improvements and Rental Homes		2,070
Capitalization Subsequent to Acquisition		9,207
Land, gross	[1],[2]	433
Site, land & building improvements and rental homes	[1],[2]	11,277
Total	[1],[2]	11,710
Accumulated depreciation		$ (4,145)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Cresson, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2001
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Little Chippewa [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		113
Site, Land & Building Improvements and Rental Homes		1,135
Capitalization Subsequent to Acquisition		2,831
Land, gross	[1],[2]	113
Site, land & building improvements and rental homes	[1],[2]	3,966
Total	[1],[2]	4,079
Accumulated depreciation		$ (1,147)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Orrville, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1968
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Mandell Trails [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		2,470
Site, Land & Building Improvements and Rental Homes		4,905
Capitalization Subsequent to Acquisition		3,230
Land, gross	[1],[2]	2,537
Site, land & building improvements and rental homes	[1],[2]	8,068
Total	[1],[2]	10,605
Accumulated depreciation		$ (549)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Butler, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1969
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2022
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Maple Manor [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[5]	$ 32,881
Land		674
Site, Land & Building Improvements and Rental Homes		9,433
Capitalization Subsequent to Acquisition		11,277
Land, gross	[1],[2]	674
Site, land & building improvements and rental homes	[1],[2]	20,710
Total	[1],[2]	21,384
Accumulated depreciation		$ (7,566)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Taylor, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2010
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Marysville Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		810
Site, Land & Building Improvements and Rental Homes		4,556
Capitalization Subsequent to Acquisition		13,914
Land, gross	[1],[2]	818
Site, land & building improvements and rental homes	[1],[2]	18,462
Total	[1],[2]	19,280
Accumulated depreciation		$ (3,386)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Marysville, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1960s to 2015
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2017
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Meadowood [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[3]
Land		152
Site, Land & Building Improvements and Rental Homes		3,191
Capitalization Subsequent to Acquisition		7,080
Land, gross	[1],[2]	152
Site, land & building improvements and rental homes	[1],[2]	10,271
Total	[1],[2]	10,423
Accumulated depreciation		$ (3,150)
[custom:RealEstateAndAccumulatedDepreciationLocation]		New Middletown, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1957
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Meadows [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		549
Site, Land & Building Improvements and Rental Homes		6,721
Capitalization Subsequent to Acquisition		14,082
Land, gross	[1],[2]	549
Site, land & building improvements and rental homes	[1],[2]	20,803
Total	[1],[2]	21,352
Accumulated depreciation		$ (5,656)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Nappanee, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1965-1973
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2015
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Meadows of Perrysburg [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		2,146
Site, Land & Building Improvements and Rental Homes		5,541
Capitalization Subsequent to Acquisition		5,355
Land, gross	[1],[2]	4,500
Site, land & building improvements and rental homes	[1],[2]	8,542
Total	[1],[2]	13,042
Accumulated depreciation		$ (1,465)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Perrysburg, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1998
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2018
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Melrose Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		767
Site, Land & Building Improvements and Rental Homes		5,429
Capitalization Subsequent to Acquisition		9,395
Land, gross	[1],[2]	767
Site, land & building improvements and rental homes	[1],[2]	14,824
Total	[1],[2]	15,591
Accumulated depreciation		$ (4,169)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Wooster, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1970-1978
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Melrose West [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		94
Site, Land & Building Improvements and Rental Homes		1,040
Capitalization Subsequent to Acquisition		154
Land, gross	[1],[2]	94
Site, land & building improvements and rental homes	[1],[2]	1,194
Total	[1],[2]	1,288
Accumulated depreciation		$ (455)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Wooster, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1995
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Memphis Blues [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		78
Site, Land & Building Improvements and Rental Homes		810
Capitalization Subsequent to Acquisition		21,268
Land, gross	[1],[2]	336
Site, land & building improvements and rental homes	[1],[2]	21,820
Total	[1],[2]	22,156
Accumulated depreciation		$ (5,185)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Memphis, TN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1955
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1985
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Mighty Oak [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances
Land		232
Site, Land & Building Improvements and Rental Homes		3,418
Capitalization Subsequent to Acquisition		3,370
Land, gross	[1],[2]	234
Site, land & building improvements and rental homes	[1],[2]	6,786
Total	[1],[2]	7,020
Accumulated depreciation		$ (320)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Albany, GA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		2023
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2023
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Monroe Valley [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[8]
Land		114
Site, Land & Building Improvements and Rental Homes		994
Capitalization Subsequent to Acquisition		844
Land, gross	[1],[2]	114
Site, land & building improvements and rental homes	[1],[2]	1,838
Total	[1],[2]	1,952
Accumulated depreciation		$ (665)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Jonestown, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1969
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Moosic Heights [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[5]
Land		330
Site, Land & Building Improvements and Rental Homes		3,794
Capitalization Subsequent to Acquisition		5,852
Land, gross	[1],[2]	330
Site, land & building improvements and rental homes	[1],[2]	9,646
Total	[1],[2]	9,976
Accumulated depreciation		$ (3,186)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Avoca, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2010
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Mount Pleasant Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		280
Site, Land & Building Improvements and Rental Homes		3,502
Capitalization Subsequent to Acquisition		2,121
Land, gross	[1],[2]	280
Site, land & building improvements and rental homes	[1],[2]	5,623
Total	[1],[2]	5,903
Accumulated depreciation		$ (1,540)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Mount Pleasant, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1977-1986
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2017
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Mountaintop [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[8]
Land		134
Site, Land & Building Improvements and Rental Homes		1,665
Capitalization Subsequent to Acquisition		2,094
Land, gross	[1],[2]	249
Site, land & building improvements and rental homes	[1],[2]	3,644
Total	[1],[2]	3,893
Accumulated depreciation		$ (1,152)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Narvon, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
New Colony [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		429
Site, Land & Building Improvements and Rental Homes		4,129
Capitalization Subsequent to Acquisition		3,666
Land, gross	[1],[2]	448
Site, land & building improvements and rental homes	[1],[2]	7,776
Total	[1],[2]	8,224
Accumulated depreciation		$ (1,293)
[custom:RealEstateAndAccumulatedDepreciationLocation]		West Mifflin, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1975
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2019
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Northtowne Meadows [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 10,781
Land		1,272
Site, Land & Building Improvements and Rental Homes		23,859
Capitalization Subsequent to Acquisition		8,869
Land, gross	[1],[2]	1,310
Site, land & building improvements and rental homes	[1],[2]	32,690
Total	[1],[2]	34,000
Accumulated depreciation		$ (5,983)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Erie, MI
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1988, 1995, 1999
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2019
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Oak Ridge Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[3]	$ 0
Land		500
Site, Land & Building Improvements and Rental Homes		7,524
Capitalization Subsequent to Acquisition		4,894
Land, gross	[1],[2]	500
Site, land & building improvements and rental homes	[1],[2]	12,418
Total	[1],[2]	12,918
Accumulated depreciation		$ (4,687)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Elkhart, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1990
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Oak Tree [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 11,679
Land		1,134
Site, Land & Building Improvements and Rental Homes		21,766
Capitalization Subsequent to Acquisition		1,245
Land, gross	[1],[2]	1,150
Site, land & building improvements and rental homes	[1],[2]	22,995
Total	[1],[2]	24,145
Accumulated depreciation		$ (1,687)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Jackson, NJ
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1958
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2022
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Oakwood Lake Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances
Land		379
Site, Land & Building Improvements and Rental Homes		1,639
Capitalization Subsequent to Acquisition		3,916
Land, gross	[1],[2]	379
Site, land & building improvements and rental homes	[1],[2]	5,555
Total	[1],[2]	5,934
Accumulated depreciation		$ (1,548)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Tunkhannock, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2010
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Olmsted Falls [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 1,761
Land		569
Site, Land & Building Improvements and Rental Homes		3,031
Capitalization Subsequent to Acquisition		3,506
Land, gross	[1],[2]	569
Site, land & building improvements and rental homes	[1],[2]	6,537
Total	[1],[2]	7,106
Accumulated depreciation		$ (2,094)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Olmsted Falls, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1953/1970
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Oxford Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 13,973
Land		175
Site, Land & Building Improvements and Rental Homes		991
Capitalization Subsequent to Acquisition		3,481
Land, gross	[1],[2]	155
Site, land & building improvements and rental homes	[1],[2]	4,492
Total	[1],[2]	4,647
Accumulated depreciation		$ (2,592)
[custom:RealEstateAndAccumulatedDepreciationLocation]		West Grove, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1971
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1974
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Parke Place [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[4]	$ 0
Land		4,317
Site, Land & Building Improvements and Rental Homes		10,341
Capitalization Subsequent to Acquisition		15,222
Land, gross	[1],[2]	4,317
Site, land & building improvements and rental homes	[1],[2]	25,563
Total	[1],[2]	29,880
Accumulated depreciation		$ (5,489)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Elkhart, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1995-1996
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2017
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Perrysburg Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 1,422
Land		399
Site, Land & Building Improvements and Rental Homes		4,047
Capitalization Subsequent to Acquisition		8,027
Land, gross	[1],[2]	407
Site, land & building improvements and rental homes	[1],[2]	12,066
Total	[1],[2]	12,473
Accumulated depreciation		$ (2,253)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Perrysburg, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2018
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Pikewood Manor [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 12,730
Land		1,053
Site, Land & Building Improvements and Rental Homes		22,068
Capitalization Subsequent to Acquisition		24,104
Land, gross	[1],[2]	1,071
Site, land & building improvements and rental homes	[1],[2]	46,154
Total	[1],[2]	47,225
Accumulated depreciation		$ (8,469)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Elyria, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1962
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2018
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Pine Ridge/Pine Manor [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances
Land		38
Site, Land & Building Improvements and Rental Homes		198
Capitalization Subsequent to Acquisition		12,029
Land, gross	[1],[2]	145
Site, land & building improvements and rental homes	[1],[2]	12,120
Total	[1],[2]	12,265
Accumulated depreciation		$ (5,863)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Carlisle, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1961
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1969
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Pine Valley Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		670
Site, Land & Building Improvements and Rental Homes		1,337
Capitalization Subsequent to Acquisition		16,733
Land, gross	[1],[2]	732
Site, land & building improvements and rental homes	[1],[2]	18,008
Total	[1],[2]	18,740
Accumulated depreciation		$ (5,231)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Apollo, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1995
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Pleasant View Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[5]	$ 0
Land		282
Site, Land & Building Improvements and Rental Homes		2,175
Capitalization Subsequent to Acquisition		4,163
Land, gross	[1],[2]	307
Site, land & building improvements and rental homes	[1],[2]	6,313
Total	[1],[2]	6,620
Accumulated depreciation		$ (1,994)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Bloomsburg, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1960’s
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2010
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Port Royal Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances
Land		150
Site, Land & Building Improvements and Rental Homes		2,492
Capitalization Subsequent to Acquisition		19,972
Land, gross	[1],[2]	505
Site, land & building improvements and rental homes	[1],[2]	22,109
Total	[1],[2]	22,614
Accumulated depreciation		$ (10,601)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Belle Vernon, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1973
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1983
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Redbud Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[6]	$ 11,871
Land		1,739
Site, Land & Building Improvements and Rental Homes		15,091
Capitalization Subsequent to Acquisition		9,743
Land, gross	[1],[2]	1,753
Site, land & building improvements and rental homes	[1],[2]	24,820
Total	[1],[2]	26,573
Accumulated depreciation		$ (4,921)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Anderson, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1966/1998/2003
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2018
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
River Bluff Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		230
Site, Land & Building Improvements and Rental Homes		0
Capitalization Subsequent to Acquisition		910
Land, gross	[1],[2]	230
Site, land & building improvements and rental homes	[1],[2]	910
Total	[1],[2]	1,140
Accumulated depreciation		$ (4)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Memphis, TN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		2024
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
River Valley [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		236
Site, Land & Building Improvements and Rental Homes		785
Capitalization Subsequent to Acquisition		11,716
Land, gross	[1],[2]	236
Site, land & building improvements and rental homes	[1],[2]	12,501
Total	[1],[2]	12,737
Accumulated depreciation		$ (5,445)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Marion, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1950
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1986
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Rolling Hills Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]	$ 0
Land		301
Site, Land & Building Improvements and Rental Homes		1,419
Capitalization Subsequent to Acquisition		4,314
Land, gross	[1],[2]	517
Site, land & building improvements and rental homes	[1],[2]	5,517
Total	[1],[2]	6,034
Accumulated depreciation		$ (1,479)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Carlisle, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972-1975
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Rostraver Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[9]
Land		814
Site, Land & Building Improvements and Rental Homes		2,204
Capitalization Subsequent to Acquisition		3,239
Land, gross	[1],[2]	814
Site, land & building improvements and rental homes	[1],[2]	5,443
Total	[1],[2]	6,257
Accumulated depreciation		$ (1,710)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Belle Vern on, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1970
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Saddle Creek [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances
Land		713
Site, Land & Building Improvements and Rental Homes		3,165
Capitalization Subsequent to Acquisition		3,140
Land, gross	[1],[2]	718
Site, land & building improvements and rental homes	[1],[2]	6,300
Total	[1],[2]	7,018
Accumulated depreciation		$ (406)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Dothan, AL
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1972
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2022
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Sandy Valley Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		270
Site, Land & Building Improvements and Rental Homes		1,941
Capitalization Subsequent to Acquisition		17,483
Land, gross	[1],[2]	270
Site, land & building improvements and rental homes	[1],[2]	19,424
Total	[1],[2]	19,694
Accumulated depreciation		$ (7,549)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Magnolia, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1985
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Shady Hills [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 4,192
Land		337
Site, Land & Building Improvements and Rental Homes		3,379
Capitalization Subsequent to Acquisition		6,098
Land, gross	[1],[2]	337
Site, land & building improvements and rental homes	[1],[2]	9,477
Total	[1],[2]	9,814
Accumulated depreciation		$ (3,484)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Nashville, TN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1954
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2011
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Somerset/Whispering [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		1,485
Site, Land & Building Improvements and Rental Homes		2,050
Capitalization Subsequent to Acquisition		11,216
Land, gross	[1],[2]	1,489
Site, land & building improvements and rental homes	[1],[2]	13,262
Total	[1],[2]	14,751
Accumulated depreciation		$ (6,183)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Somerset, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2004
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Southern Terrace [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[3]
Land		63
Site, Land & Building Improvements and Rental Homes		3,387
Capitalization Subsequent to Acquisition		1,026
Land, gross	[1],[2]	63
Site, land & building improvements and rental homes	[1],[2]	4,413
Total	[1],[2]	4,476
Accumulated depreciation		$ (1,766)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Columbiana, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1983
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Southwind Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[10]	$ 20,427
Land		100
Site, Land & Building Improvements and Rental Homes		603
Capitalization Subsequent to Acquisition		3,617
Land, gross	[1],[2]	100
Site, land & building improvements and rental homes	[1],[2]	4,220
Total	[1],[2]	4,320
Accumulated depreciation		$ (2,592)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Jackson, NJ
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1969
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1969
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Spreading Oaks Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		67
Site, Land & Building Improvements and Rental Homes		1,327
Capitalization Subsequent to Acquisition		5,375
Land, gross	[1],[2]	67
Site, land & building improvements and rental homes	[1],[2]	6,702
Total	[1],[2]	6,769
Accumulated depreciation		$ (2,935)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Athens, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1996
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Springfield Meadows [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		1,230
Site, Land & Building Improvements and Rental Homes		3,093
Capitalization Subsequent to Acquisition		3,728
Land, gross	[1],[2]	1,230
Site, land & building improvements and rental homes	[1],[2]	6,821
Total	[1],[2]	8,051
Accumulated depreciation		$ (1,461)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Springfield, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1970
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2016
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Suburban Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 4,731
Land		299
Site, Land & Building Improvements and Rental Homes		5,837
Capitalization Subsequent to Acquisition		6,721
Land, gross	[1],[2]	299
Site, land & building improvements and rental homes	[1],[2]	12,558
Total	[1],[2]	12,857
Accumulated depreciation		$ (4,725)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Greensburg, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1968/1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2010
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Summit Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		198
Site, Land & Building Improvements and Rental Homes		2,779
Capitalization Subsequent to Acquisition		6,100
Land, gross	[1],[2]	198
Site, land & building improvements and rental homes	[1],[2]	8,879
Total	[1],[2]	9,077
Accumulated depreciation		$ (2,604)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Ravenna, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1969
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Summit Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		522
Site, Land & Building Improvements and Rental Homes		2,821
Capitalization Subsequent to Acquisition		5,568
Land, gross	[1],[2]	522
Site, land & building improvements and rental homes	[1],[2]	8,389
Total	[1],[2]	8,911
Accumulated depreciation		$ (2,122)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Marion, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		2000
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2018
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Sunny Acres [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 5,266
Land		287
Site, Land & Building Improvements and Rental Homes		6,114
Capitalization Subsequent to Acquisition		5,144
Land, gross	[1],[2]	287
Site, land & building improvements and rental homes	[1],[2]	11,258
Total	[1],[2]	11,545
Accumulated depreciation		$ (4,351)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Somerset, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1970
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2010
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Sunnyside [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		450
Site, Land & Building Improvements and Rental Homes		2,674
Capitalization Subsequent to Acquisition		1,257
Land, gross	[1],[2]	662
Site, land & building improvements and rental homes	[1],[2]	3,719
Total	[1],[2]	4,381
Accumulated depreciation		$ (1,391)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Eagleville, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1960
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Trailmont [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 2,795
Land		411
Site, Land & Building Improvements and Rental Homes		1,867
Capitalization Subsequent to Acquisition		4,404
Land, gross	[1],[2]	411
Site, land & building improvements and rental homes	[1],[2]	6,271
Total	[1],[2]	6,682
Accumulated depreciation		$ (2,288)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Goodlettsville, TN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1964
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2011
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Twin Oaks I & II [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 5,419
Land		823
Site, Land & Building Improvements and Rental Homes		3,527
Capitalization Subsequent to Acquisition		2,518
Land, gross	[1],[2]	998
Site, land & building improvements and rental homes	[1],[2]	5,870
Total	[1],[2]	6,868
Accumulated depreciation		$ (2,369)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Olmsted Falls, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1952/1997
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Twin Pines [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[3]	$ 57,743
Land		650
Site, Land & Building Improvements and Rental Homes		6,307
Capitalization Subsequent to Acquisition		7,786
Land, gross	[1],[2]	650
Site, land & building improvements and rental homes	[1],[2]	14,093
Total	[1],[2]	14,743
Accumulated depreciation		$ (5,019)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Goshen, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1956/1990
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Valley High [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[9]
Land		284
Site, Land & Building Improvements and Rental Homes		2,267
Capitalization Subsequent to Acquisition		2,966
Land, gross	[1],[2]	284
Site, land & building improvements and rental homes	[1],[2]	5,233
Total	[1],[2]	5,517
Accumulated depreciation		$ (1,608)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Ruffs Dale, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1974
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Valley Hills [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 2,927
Land		996
Site, Land & Building Improvements and Rental Homes		6,542
Capitalization Subsequent to Acquisition		13,895
Land, gross	[1],[2]	996
Site, land & building improvements and rental homes	[1],[2]	20,437
Total	[1],[2]	21,433
Accumulated depreciation		$ (5,866)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Ravenna, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1960-1970
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2014
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Valley Stream [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		323
Site, Land & Building Improvements and Rental Homes		3,191
Capitalization Subsequent to Acquisition		1,540
Land, gross	[1],[2]	323
Site, land & building improvements and rental homes	[1],[2]	4,731
Total	[1],[2]	5,054
Accumulated depreciation		$ (1,383)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Mountaintop, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1970
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2015
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Valley View HB [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[3]
Land		1,380
Site, Land & Building Improvements and Rental Homes		5,348
Capitalization Subsequent to Acquisition		5,633
Land, gross	[1],[2]	1,380
Site, land & building improvements and rental homes	[1],[2]	10,981
Total	[1],[2]	12,361
Accumulated depreciation		$ (3,836)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Honey Brook, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1970
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Valley View I [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[8]
Land		191
Site, Land & Building Improvements and Rental Homes		4,359
Capitalization Subsequent to Acquisition		2,880
Land, gross	[1],[2]	280
Site, land & building improvements and rental homes	[1],[2]	7,150
Total	[1],[2]	7,430
Accumulated depreciation		$ (2,325)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Ephrata, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1961
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Valley View II [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[8]
Land		72
Site, Land & Building Improvements and Rental Homes		1,746
Capitalization Subsequent to Acquisition		108
Land, gross	[1],[2]	72
Site, land & building improvements and rental homes	[1],[2]	1,854
Total	[1],[2]	1,926
Accumulated depreciation		$ (803)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Ephrata, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1999
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2012
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Voyager Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		742
Site, Land & Building Improvements and Rental Homes		3,143
Capitalization Subsequent to Acquisition		7,912
Land, gross	[1],[2]	742
Site, land & building improvements and rental homes	[1],[2]	11,055
Total	[1],[2]	11,797
Accumulated depreciation		$ (2,596)
[custom:RealEstateAndAccumulatedDepreciationLocation]		West Newton, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1968
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2015
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Waterfalls Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 3,991
Land		424
Site, Land & Building Improvements and Rental Homes		3,812
Capitalization Subsequent to Acquisition		8,728
Land, gross	[1],[2]	424
Site, land & building improvements and rental homes	[1],[2]	12,540
Total	[1],[2]	12,964
Accumulated depreciation		$ (6,111)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Hamburg, NY
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1997
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Wayside [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		196
Site, Land & Building Improvements and Rental Homes		1,080
Capitalization Subsequent to Acquisition		4,000
Land, gross	[1],[2]	538
Site, land & building improvements and rental homes	[1],[2]	4,738
Total	[1],[2]	5,276
Accumulated depreciation		$ (895)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Bellefontaine, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1960
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2016
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Weatherly Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 6,820
Land		1,184
Site, Land & Building Improvements and Rental Homes		4,034
Capitalization Subsequent to Acquisition		5,026
Land, gross	[1],[2]	1,184
Site, land & building improvements and rental homes	[1],[2]	9,060
Total	[1],[2]	10,244
Accumulated depreciation		$ (4,946)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Lebanon, TN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1997
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2006
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Wellington Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		896
Site, Land & Building Improvements and Rental Homes		6,179
Capitalization Subsequent to Acquisition		8,660
Land, gross	[1],[2]	896
Site, land & building improvements and rental homes	[1],[2]	14,839
Total	[1],[2]	15,735
Accumulated depreciation		$ (3,095)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Export, PA
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1970/1996
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2017
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Wood Valley [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		260
Site, Land & Building Improvements and Rental Homes		1,753
Capitalization Subsequent to Acquisition		8,706
Land, gross	[1],[2]	260
Site, land & building improvements and rental homes	[1],[2]	10,459
Total	[1],[2]	10,719
Accumulated depreciation		$ (4,427)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Caledonia, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1996
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Woodland Manor [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[7]
Land		77
Site, Land & Building Improvements and Rental Homes		841
Capitalization Subsequent to Acquisition		7,782
Land, gross	[1],[2]	258
Site, land & building improvements and rental homes	[1],[2]	8,442
Total	[1],[2]	8,700
Accumulated depreciation		$ (2,600)
[custom:RealEstateAndAccumulatedDepreciationLocation]		West Monroe, NY
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		prior to 1980
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2003
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Woodlawn Village [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances	[10]
Land		157
Site, Land & Building Improvements and Rental Homes		281
Capitalization Subsequent to Acquisition		2,764
Land, gross	[1],[2]	135
Site, land & building improvements and rental homes	[1],[2]	3,067
Total	[1],[2]	3,202
Accumulated depreciation		$ (1,274)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Eatontown, NJ
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1964
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		1978
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Woods Edge [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 4,630
Land		1,808
Site, Land & Building Improvements and Rental Homes		13,321
Capitalization Subsequent to Acquisition		15,468
Land, gross	[1],[2]	1,808
Site, land & building improvements and rental homes	[1],[2]	28,789
Total	[1],[2]	30,597
Accumulated depreciation		$ (7,775)
[custom:RealEstateAndAccumulatedDepreciationLocation]		West Lafayette, IN
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1974
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2015
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Worthington Arms [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 7,918
Land		437
Site, Land & Building Improvements and Rental Homes		12,706
Capitalization Subsequent to Acquisition		10,639
Land, gross	[1],[2]	437
Site, land & building improvements and rental homes	[1],[2]	23,345
Total	[1],[2]	23,782
Accumulated depreciation		$ (6,093)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Lewis Center, OH
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1968
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2015
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Youngstown Estates [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 0
Land		269
Site, Land & Building Improvements and Rental Homes		1,606
Capitalization Subsequent to Acquisition		2,570
Land, gross	[1],[2]	269
Site, land & building improvements and rental homes	[1],[2]	4,176
Total	[1],[2]	4,445
Accumulated depreciation		$ (1,176)
[custom:RealEstateAndAccumulatedDepreciationLocation]		Youngstown, NY
[custom:RealEstateAndAccumulatedDepreciationDatesOfConstruction]		1963
[custom:RealEstateAndAccumulatedDepreciationDatesAcquired]		2013
[custom:RealEstateAndAccumulatedDepreciationDepreciableLife]		5 to 27.5
Total [Member]
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Write-down or Reserve [Line Items]
Encumbrances		$ 489,271
Land		74,086
Site, Land & Building Improvements and Rental Homes		587,633
Capitalization Subsequent to Acquisition		994,245
Land, gross	[1],[2]	85,421
Site, land & building improvements and rental homes	[1],[2]	1,570,543
Total	[1],[2]	1,655,964
Accumulated depreciation		$ (445,077)
[1]Reconciliation[2]The aggregate cost for Federal tax purposes approximates historical cost.[3]Represents one mortgage payable secured by eight properties.[4]Represents one mortgage payable secured by two properties.[5]Represents one mortgage payable secured by four properties and one mortgage payable secured by the rental homes therein.[6]Represents one mortgage payable secured by two properties.[7]Represents one mortgage payable secured by twenty-eight properties and one mortgage payable secured by the rental homes therein.[8]Represents one mortgage payable secured by six properties.[9]Represents one mortgage payable secured by four properties.[10]Represents one mortgage payable secured by two properties.

SCHEDULE III - REAL ESTATE AND

SCHEDULE III - REAL ESTATE AND ACCUMULATED DEPRECIATION - SCHEDULE OF REAL ESTATE INVESTMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]
Balance – Beginning of Year	$ 1,527,479	$ 1,379,527	$ 1,198,104
Acquisitions	139,528	3,650	85,553
Improvements	0	151,495	108,544
Total Additions	139,528	155,145	194,097
Deletions	(11,043)	(7,193)	(12,674)
Balance – End of Year	$ 1,655,964	$ 1,527,479	$ 1,379,527

SCHEDULE III - REAL ESTATE AN_2

SCHEDULE III - REAL ESTATE AND ACCUMULATED DEPRECIATION - SCHEDULE OF ACCUMULATED DEPRECIATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]
Balance – Beginning of Year	$ 391,920	$ 340,776	$ 295,740
Depreciation	57,765	53,685	46,650
Total Additions	57,765	53,685	46,650
Deletions	(4,608)	(2,541)	(1,614)
Balance – End of Year	$ 445,077	$ 391,920	$ 340,776