Note 16 – Segment Information

The Company's operations consist of one reportable segment, property and asset management. The Company is a public non-traded real estate investment trust pooling investor capital to invest in income-producing real estate properties, such as office buildings, apartments, or other commercial real estate. The Company offers its shares to the public, but these shares are not traded on a national stock exchange. The Company has identified the Chief Executive Officer (the "CEO") as the Chief Operating Decision Maker (the "CODM"), who uses revenues and net income to evaluate the results of the business.

Refer to the Company's consolidated statements of operations for additional information. The following table shows components used by the CODM:

 

For the Year Ended December 31,

 

 

2025

 

 

2024

 

Total revenue

$

97,855,264

 

 

$

95,537,590

 

Non-compensation related operating expenses(1)

$

79,151,908

 

 

$

78,811,836

 

Interest expense, net

$

(28,767,002

)

 

$

(27,253,061

)

Income from other sources

$

1,223,632

 

 

$

2,784,723

 

(1) For the year ended December 31, 2025 and December 31, 2024, non-compensation related operating expenses included $35.8 million and $34.5 million, respectively, of depreciation and amortization.

 

As of both December 31, 2025 and December 31, 2024, the Company had total assets of $1.1 billion. See the Company’s consolidated balance sheets for more information.

The CODM evaluates the operating results and revenue of the Company regardless of geographic location as property and asset management accordingly.

Historical Timeline

Fiscal YearFiled
2025Mar 24, 2026Showing above
2024Mar 31, 2025

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.