Income Taxes

12 Months Ended

Dec. 31, 2025

(7) Income Taxes –

The following is a reconciliation of net income (loss) for financial reporting purposes to income reported for federal income tax purposes for the years ended December 31:

		2025		2024

Net Income (Loss) for Financial Reporting Purposes	$	2,862,512	$	669,471

Depreciation for Tax Purposes Under Depreciation and Amortization for Financial Reporting Purposes		228,306		280,932

Income Accrued for Tax Purposes Over (Under) Income for Financial Reporting Purposes		687		(37,887)

Gain (Loss) on Sale of Real Estate for Tax Purposes Compared to Loss for Financial Reporting Purposes		(1,197,360)		(1,475,089)
Taxable Income (Loss) to Members	$	1,894,145	$	(562,573)

The following is a reconciliation of Members’ Equity for financial reporting purposes to Members’ Equity reported for federal income tax purposes for the years ended December 31:

		2025		2024

Members’ Equity for Financial Reporting Purposes	$	11,136,425	$	15,409,989

Adjusted Tax Basis of Investments in Real Estate Over Net Investments in Real Estate for Financial Reporting Purposes		2,702,785		3,671,839

Income Accrued for Tax Purposes Over Income for Financial Reporting Purposes		44,850		44,163

Syndication Costs Treated as Reduction of Capital For Financial Reporting Purposes		6,015,670		6,015,670
Members’ Equity for Tax Reporting Purposes	$	19,899,730	$	25,141,661

- Definition

The entire disclosure for income tax.

+ References

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+ Details

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