| Description | Beginning of Year - Book Value | End of Year - Book Value | End of Year - Fair Market Value |
|---|---|---|---|
| PROGRAM RELATED INVESTMENTS | 510,000 | 510,000 | 510,000 |
| CONSTRUCTION IN PROGRESS | 18,527,915 | ||
| TAX REFUNDS RECEIVABLE | 676,569 | 966,442 | 966,442 |
| RIGHT OF USE ASSET - OPERATING LEASE, NET | 723,013 | 723,013 |