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Forge Innovation Development Corp. – ‘10-Q’ for 9/30/23 – ‘XML’

On:  Tuesday, 11/14/23, at 4:05pm ET   ·   For:  9/30/23   ·   Accession #:  1493152-23-41058   ·   File #:  333-218248

Previous ‘10-Q’:  ‘10-Q’ on 8/14/23 for 6/30/23   ·   Latest ‘10-Q’:  This Filing

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/14/23  Forge Innovation Dev Corp.        10-Q        9/30/23   47:3.1M                                   M2 Compliance LLC/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    523K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     19K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     19K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     16K 
10: R1          Cover                                               HTML     63K 
11: R2          Consolidated Balance Sheets                         HTML    139K 
12: R3          Consolidated Balance Sheets (Parenthetical)         HTML     35K 
13: R4          Consolidated Statements of Operations (Unaudited)   HTML    115K 
14: R5          Consolidated Statements of Cash Flows (Unaudited)   HTML    100K 
15: R6          Consolidated Statements of Changes in Equity        HTML     60K 
                (Deficit) (Unaudited)                                            
16: R7          Organization and Description of Business            HTML     27K 
17: R8          Summary of Significant Accounting Policies          HTML     31K 
18: R9          Going Concern                                       HTML     19K 
19: R10         Real Estate Investments                             HTML     28K 
20: R11         Income Taxes                                        HTML     22K 
21: R12         Related Party Transactions                          HTML     46K 
22: R13         Commercial and SBA Loans                            HTML     28K 
23: R14         Acquisition of Legend                               HTML     32K 
24: R15         Stockholders? Equity                                HTML     29K 
25: R16         Commitment and Contingencies                        HTML     23K 
26: R17         Subsequent Event                                    HTML     17K 
27: R18         Summary of Significant Accounting Policies          HTML     43K 
                (Policies)                                                       
28: R19         Real Estate Investments (Tables)                    HTML     23K 
29: R20         Related Party Transactions (Tables)                 HTML     28K 
30: R21         Acquisition of Legend (Tables)                      HTML     27K 
31: R22         Organization and Description of Business (Details   HTML     54K 
                Narrative)                                                       
32: R23         Going Concern (Details Narrative)                   HTML     18K 
33: R24         Schedule of Real Estate Investments (Details)       HTML     29K 
34: R25         Real Estate Investments (Details Narrative)         HTML     32K 
35: R26         Income Taxes (Details Narrative)                    HTML     29K 
36: R27         Schedule of Amounts Due to Related Parties          HTML     41K 
                (Details)                                                        
37: R28         Related Party Transactions (Details Narrative)      HTML     88K 
38: R29         Commercial and SBA Loans (Details Narrative)        HTML     51K 
39: R30         Schedule of Assets Acquired and Liabilities Fair    HTML     54K 
                Values (Details)                                                 
40: R31         Acquisition of Legend (Details Narrative)           HTML     52K 
41: R32         Stockholders? Equity (Details Narrative)            HTML     49K 
42: R33         Commitment and Contingencies (Details Narrative)    HTML     36K 
45: XML         IDEA XML File -- Filing Summary                      XML     76K 
43: XML         XBRL Instance -- form10-q_htm                        XML    564K 
44: EXCEL       IDEA Workbook of Financial Report Info              XLSX     74K 
 6: EX-101.CAL  XBRL Calculations -- fgnv-20230930_cal               XML    124K 
 7: EX-101.DEF  XBRL Definitions -- fgnv-20230930_def                XML    383K 
 8: EX-101.LAB  XBRL Labels -- fgnv-20230930_lab                     XML    641K 
 9: EX-101.PRE  XBRL Presentations -- fgnv-20230930_pre              XML    512K 
 5: EX-101.SCH  XBRL Schema -- fgnv-20230930                         XSD     84K 
46: JSON        XBRL Instance as JSON Data -- MetaLinks              285±   404K 
47: ZIP         XBRL Zipped Folder -- 0001493152-23-041058-xbrl      Zip    138K

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<p id="xdx_801_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zMsgCrMrKGV" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 1 - <span id="xdx_82B_zWVURxwnJgG">Organization and Description of Business</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forge Innovation Development Corp. (individually “Forge” and collectively with its subsidiary, the “Company”), was initially incorporated in the State of Nevada on January 15, 2016 under the name of You-Go Enterprises, LLC (the “Company Predecessor”). On November 3, 2016, Forge amended its Articles of Incorporation in the State of Nevada to change the Company Predecessor’s name to Forge Innovation Development Corp. Our current principle executive office is located at 6280 Mission Blvd Unit 205, Jurupa Valley, CA 92509. The Company’s main business focuses on real estate development, land purchasing and selling and property management. The Company’s common stock is currently traded on OTCQB under the symbol “FGNV”.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 17, 2020, the Company established a wholly owned subsidiary, Forge Network Inc, in the State of California. As of September 30, 2023, we have not generated any income from the subsidiary due to our business strategy adjustment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 24, 2023, pursuant to an Asset Purchase Agreement between Forge Innovation Development Corp. (the “Company” or the “Buyer”) and Legend Investment Management, LLC (“Legend LLC” or the “Seller”), the Company acquired <span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20230324__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LegendLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_zLVQupWVDdRh" title="Equity method investment ownership percentage">77.3</span>% of Legend LLC’s <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20230324__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LegendLPMember_zkhmL6yNSMzh" title="Equity method investment ownership percentage">66</span>% ownership of Legend International Investment, LP (“Legend LP”). Legend LP owns <span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20230324__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LegendLPMember__us-gaap--TransactionTypeAxis__custom--MissionMarketplaceMember_z95RreSdKct2" title="Equity method investment ownership percentage">100</span>% of Mission Marketplace; a grocery anchored shopping center (the “Property”) located at 6240 Mission Boulevard in Jurupa Valley, California. The Property contains two, one-story and one, two-story buildings containing <span id="xdx_908_eus-gaap--AreaOfLand_iI_usqft_c20230324_zeLCsrX6ZiLj" title="Area of land">48,722</span> total square foot of gross leasable area situated on a <span id="xdx_904_eus-gaap--AreaOfLand_iI_uAcres_c20230324_z1wWxSd63hw" title="Area of land">4.51</span>acre site.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A relative of the President of the Company has significant influence of the Seller’s management, therefore the acquisition is being treated as a related party transaction. The Company acquired <span id="xdx_900_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLPMember_zntUo121BmDb" title="Business acquisition interests percentage">51</span>% interest of Legend LP from Legend LLC in exchanged for <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230324__20230324__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zcy5rvYVVIua" title="Stock issued during period, shares, new issues">1,967,143</span> common stocks of the Company, valued at $<span id="xdx_904_eus-gaap--SharesIssuedPricePerShare_iI_c20230324__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LegendLLCMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zvvnXanofIkf" title="Shares issued, price per share">0.70</span> per share for a total purchase price of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_c20230324__20230324__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z1wNzOXPHCD6" title="Stock issued during period, value, purchase of assets">1,377,000</span>, which equals <span id="xdx_908_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLPMember_zdu4fUuhk6Wk" title="Business acquisition interests percentage">51</span>% of Legend LP’s approximate net value of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20230324__20230324_zix94EpkH6Lg" title="Stock issued during period, shares, value issues">2,700,000</span> based on (1) the Property’s valuation appraisal report dated on February 20, 2023, (2) Legend LP’s net book value as of February 28, 2023, and (3) the loan agreement to Legend LP by a third-party lender effective on March 23, 2023. After the closing of the acquisition, the Company will own <span id="xdx_90A_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLPMember_zDZgKws5odd7" title="Business acquisition interests percentage">51</span>% of Legend LP and the Seller will own <span id="xdx_905_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLPMember__us-gaap--TypeOfArrangementAxis__custom--SellersManagementMember_zhHJ3nT5562g" title="Business acquisition interests percentage">15</span>% of Legend LP.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2023-03-24_custom_LegendLPMember" decimals="INF" unitRef="Pure"> 0.66 </us-gaap:EquityMethodInvestmentOwnershipPercentage>
<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2023-03-24_custom_LegendLPMember_custom_MissionMarketplaceMember" decimals="INF" unitRef="Pure"> 1 </us-gaap:EquityMethodInvestmentOwnershipPercentage>
<us-gaap:AreaOfLand contextRef="AsOf2023-03-24" decimals="INF" unitRef="sqft"> 48722 </us-gaap:AreaOfLand>
<us-gaap:AreaOfLand contextRef="AsOf2023-03-24" decimals="INF" unitRef="Acres"> 4.51 </us-gaap:AreaOfLand>
<us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="AsOf2023-03-24_custom_LegendLPMember24222984" decimals="INF" unitRef="Pure"> 0.51 </us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2023-03-242023-03-24_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 1967143 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:SharesIssuedPricePerShare contextRef="AsOf2023-03-24_custom_LegendLLCMember_custom_AssetPurchaseAgreementMember_us-gaap_CommonStockMember" decimals="INF" unitRef="USDPShares"> 0.70 </us-gaap:SharesIssuedPricePerShare>
<us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets contextRef="From2023-03-242023-03-24_us-gaap_CommonStockMember" decimals="0" unitRef="USD"> 1377000 </us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets>
<us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="AsOf2023-03-24_custom_LegendLPMember24222984" decimals="INF" unitRef="Pure"> 0.51 </us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2023-03-242023-03-24" decimals="0" unitRef="USD"> 2700000 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
<us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="AsOf2023-03-24_custom_LegendLPMember24222984" decimals="INF" unitRef="Pure"> 0.51 </us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
<us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="AsOf2023-03-24_custom_LegendLPMember_custom_SellersManagementMember" decimals="INF" unitRef="Pure"> 0.15 </us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_802_eus-gaap--SignificantAccountingPoliciesTextBlock_zM0EeOjmRtDc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 2 - <span id="xdx_82A_zA4mtY3Lwfcg">Summary of Significant Accounting Policies</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying unaudited consolidated interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_848_eus-gaap--UseOfEstimates_zImHSfcidcia" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_867_zA4Gh83nKjz8">Use of Estimates</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the consolidated financial statements not misleading have been included. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eus-gaap--RevenueRecognitionSalesOfServices_zNdspwSM8tUd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_86E_zFOmJvGL3k46">Revenue Recognition</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 1, 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers, using the modified retrospective approach, which applies the new standard to contracts that are not completed as of the date of adoption. Under the new standard, revenue is recognized upon transfer of control of promised goods and services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods and services.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue streams that are scoped into ASU 2014-09 include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property management services: The Company deals directly with prospects and tenants for the owners of properties, which mainly includes marketing property, collecting rent, handling maintenance, repairing issues and responding to tenant complaints. The Company recognizes revenue as earned on a monthly basis and has concluded this is appropriate under the new standard.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Real estate sales: The Company accounts for the sale of real estate assets and any related gain recognition in accordance with the accounting guidance applicable to sales of real estate, which establishes standards for recognition of profit on all real estate sales transactions, other than retail land sales. The Company recognizes the sale, and associated gain or loss from the disposition, provided that the earnings process is complete, and the Company does not have significant continuing involvement. Subsequent to the adoption of the new standard, the Company may recognize a gain on a real estate disposition that previously did not qualify as a sale or for full profit recognition due to the timing of the transfer of control.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_841_eus-gaap--BusinessCombinationsPolicy_z1kdoiM4J4I2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_86A_z8J5RfPczT72">Business Combination</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We allocate the fair value of purchase consideration to the tangible assets acquired, liabilities assumed and intangible assets acquired based on their estimated fair values. The excess of the fair values of these identifiable assets and liabilities over the fair value of purchase consideration is recorded as gain on bargain purchase included in other income on the consolidated statement of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_ecustom--NoncontrollingInterestsPolicyTextBlock_zt5T1q5PmKs" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_867_zjqZBLdnFvZe">Non-controlling Interests</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-controlling interests are portions of entities included in the consolidated financial statements that are not attributable to the Company. Non-controlling interests are identified separately from the Company’s stockholders’ equity and its net income (loss). Non-controlling interest equity balances include the non-controlling entity’s initial contribution at the date of the original acquisition, on-going contributions, distributions, and percentage share of earnings since inception. The non-controlling interests are calculated based on percentages of ownership.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_z8rVoy5fELy6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_865_znsqiedd6qfa">Share-based compensation</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for stock options and other equity-based compensation issued in accordance with ASC 718 “Stock Compensation”, which requires the measurement and recognition of compensation expense related to the fair value of equity-based compensation awards that are ultimately expected to vest. Stock-based compensation expense recognized includes the compensation cost for all share-based compensation payments granted to employees and nonemployees, net of estimated forfeitures, over the employees’ requisite service period or the non-employee performance period based on the grant date fair value estimated in accordance with the provisions of ASC 718. ASC 718 is also applied to awards modified, repurchased, or cancelled during the periods reported.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_841_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zqQJW3UGowp7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_86C_zjGvgIfdnoOk">New Accounting Standards Adopted</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In June 2016, the FASB issued ASU No. 2016-13, (Topic 326), Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments which amends the current accounting guidance and requires the use of the new forward-looking “expected loss” model, which requires all expected losses to be determined based on historical experience, current conditions and reasonable and supportable forecasts, rather than the “incurred loss” model. This guidance amends the accounting for credit losses for most financial assets and certain other instruments including trade and other receivables, held-to-maturity debt securities, loans and other instruments. The Company adopted ASU No. 2016-13 on January 1, 2023, which had no impact on the beginning balance of the Company’s balance as there was no receivable balances as of January 1, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The management does not believe that other than disclosed above, the recently issued but not yet adopted accounting pronouncements will have a material impact on its financial position results of operations or cash flows.</span></p> <p id="xdx_854_zMYS7Ek0K2q3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:UseOfEstimates contextRef="From2023-01-01to2023-09-30">
<p id="xdx_848_eus-gaap--UseOfEstimates_zImHSfcidcia" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_867_zA4Gh83nKjz8">Use of Estimates</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the consolidated financial statements not misleading have been included. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:UseOfEstimates>
<us-gaap:RevenueRecognitionSalesOfServices contextRef="From2023-01-01to2023-09-30">
<p id="xdx_84F_eus-gaap--RevenueRecognitionSalesOfServices_zNdspwSM8tUd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_86E_zFOmJvGL3k46">Revenue Recognition</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 1, 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers, using the modified retrospective approach, which applies the new standard to contracts that are not completed as of the date of adoption. Under the new standard, revenue is recognized upon transfer of control of promised goods and services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods and services.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue streams that are scoped into ASU 2014-09 include:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property management services: The Company deals directly with prospects and tenants for the owners of properties, which mainly includes marketing property, collecting rent, handling maintenance, repairing issues and responding to tenant complaints. The Company recognizes revenue as earned on a monthly basis and has concluded this is appropriate under the new standard.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Real estate sales: The Company accounts for the sale of real estate assets and any related gain recognition in accordance with the accounting guidance applicable to sales of real estate, which establishes standards for recognition of profit on all real estate sales transactions, other than retail land sales. The Company recognizes the sale, and associated gain or loss from the disposition, provided that the earnings process is complete, and the Company does not have significant continuing involvement. Subsequent to the adoption of the new standard, the Company may recognize a gain on a real estate disposition that previously did not qualify as a sale or for full profit recognition due to the timing of the transfer of control.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:RevenueRecognitionSalesOfServices>
<us-gaap:BusinessCombinationsPolicy contextRef="From2023-01-01to2023-09-30">
<p id="xdx_841_eus-gaap--BusinessCombinationsPolicy_z1kdoiM4J4I2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_86A_z8J5RfPczT72">Business Combination</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We allocate the fair value of purchase consideration to the tangible assets acquired, liabilities assumed and intangible assets acquired based on their estimated fair values. The excess of the fair values of these identifiable assets and liabilities over the fair value of purchase consideration is recorded as gain on bargain purchase included in other income on the consolidated statement of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:BusinessCombinationsPolicy>
<FGNV:NoncontrollingInterestsPolicyTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_84F_ecustom--NoncontrollingInterestsPolicyTextBlock_zt5T1q5PmKs" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_867_zjqZBLdnFvZe">Non-controlling Interests</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-controlling interests are portions of entities included in the consolidated financial statements that are not attributable to the Company. Non-controlling interests are identified separately from the Company’s stockholders’ equity and its net income (loss). Non-controlling interest equity balances include the non-controlling entity’s initial contribution at the date of the original acquisition, on-going contributions, distributions, and percentage share of earnings since inception. The non-controlling interests are calculated based on percentages of ownership.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</FGNV:NoncontrollingInterestsPolicyTextBlock>
<us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="From2023-01-01to2023-09-30">
<p id="xdx_84E_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_z8rVoy5fELy6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_865_znsqiedd6qfa">Share-based compensation</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for stock options and other equity-based compensation issued in accordance with ASC 718 “Stock Compensation”, which requires the measurement and recognition of compensation expense related to the fair value of equity-based compensation awards that are ultimately expected to vest. Stock-based compensation expense recognized includes the compensation cost for all share-based compensation payments granted to employees and nonemployees, net of estimated forfeitures, over the employees’ requisite service period or the non-employee performance period based on the grant date fair value estimated in accordance with the provisions of ASC 718. ASC 718 is also applied to awards modified, repurchased, or cancelled during the periods reported.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_841_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zqQJW3UGowp7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_86C_zjGvgIfdnoOk">New Accounting Standards Adopted</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In June 2016, the FASB issued ASU No. 2016-13, (Topic 326), Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments which amends the current accounting guidance and requires the use of the new forward-looking “expected loss” model, which requires all expected losses to be determined based on historical experience, current conditions and reasonable and supportable forecasts, rather than the “incurred loss” model. This guidance amends the accounting for credit losses for most financial assets and certain other instruments including trade and other receivables, held-to-maturity debt securities, loans and other instruments. The Company adopted ASU No. 2016-13 on January 1, 2023, which had no impact on the beginning balance of the Company’s balance as there was no receivable balances as of January 1, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The management does not believe that other than disclosed above, the recently issued but not yet adopted accounting pronouncements will have a material impact on its financial position results of operations or cash flows.</span></p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_806_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zWaq6x4zrGt4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 3 - <span id="xdx_820_zBpdseQHBTT1">Going Concern</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying consolidated financial statements were prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. However, the Company has suffered recurring losses from operations since inception except the first quarter of 2023, resulting in an accumulated deficit of $<span id="xdx_908_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20230930_zLyCb22e6kJf" title="Accumulated deficit">1,912,844</span> as of September 30, 2023. These conditions raise substantial doubt about the ability of the Company to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In view of these matters, continuation as a going concern is dependent upon several factors, including the availability of debt or equity funding upon terms and conditions acceptable to the Company and ultimately achieving profitable operations. Management believes that the Company’s business plan provides it with an opportunity to continue as a going concern. However, management cannot provide assurance that the Company will meet its objectives and be able to continue in operation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of Forge Innovation Development Corp. to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> -1912844 </us-gaap:RetainedEarningsAccumulatedDeficit>
<us-gaap:RealEstateDisclosureTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_80F_eus-gaap--RealEstateDisclosureTextBlock_z6UdQZEiWVph" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 4 – <span id="xdx_827_zV6ZswVhcPIh">Real Estate Investments</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">On March 24, 2023, the Company acquired <span id="xdx_908_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLLCMember_zUY6zgwji3lf" title="Business acquisition interests percentage">51%</span> of partnership interest of Legend LP from Legend LLC, for issuance of <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230322__20230324__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJx9VuNPRIr2" title="Stock issued during period, shares, new issues">1,967,143</span> common stocks of the Company, with a total fair value of $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_c20230322__20230324__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zjhRPIMwpDla" title="Stock issued during period, value, purchase of assets">1,377,000</span>. Legend LP owns <span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20230324__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LegendLPMember__us-gaap--TransactionTypeAxis__custom--MissionMarketplaceMember_zP1zIjtQgd2b" title="Equity method investment ownership percentage">100%</span> of Mission Marketplace – a real estate property: a grocery anchored shopping center located at 6240 Mission Boulevard in Jurupa Valley, California. The Property contains two, one-story and one, two-story buildings containing <span id="xdx_90E_eus-gaap--AreaOfLand_iI_usqft_c20230324_zuIDM37rQdmd" title="Area of land">48,722</span> total square foot of gross leasable area situated on a <span id="xdx_901_eus-gaap--AreaOfLand_iI_uAcres_c20230324_z2qdN4bD3boj" title="Area of land">4.51</span>acre site. See Note 8 for the business acquisition.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p> <p id="xdx_893_eus-gaap--ScheduleOfRealEstatePropertiesTableTextBlock_zfAVM75BbtKl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_z2MJD2n5NQJ3">Schedule of Real Estate Investments</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20230930_zyIgqCOn3UEc" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20221231_zNoqlkPorj4k" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 30,2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"></td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></p></td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--InvestmentBuildingAndBuildingImprovements_iI_maREIPAz0ft_z44AwUTEbOBc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Commercial building</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,026,233</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0643">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--TenantImprovements_iI_maREIPAz0ft_z6C1WVtKKddj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tenant improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">736,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0646">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DevelopmentInProcess_iI_maREIPAz0ft_zO8ELUhTg365" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Construction in progress</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">676,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0649">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--Land_iI_maREIPAz0ft_zHpFlF8BiI24" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Land</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">527,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0652">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RealEstateInvestmentPropertyAtCost_iTI_mtREIPAz0ft_maREIPNz42X_zQ3a8iFgnxB1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total real estate investments, at cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,965,233</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0655">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RealEstateInvestmentPropertyAccumulatedDepreciation_iNI_di_msREIPNz42X_zhFVoPix27Kc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(802,712</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0658">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--RealEstateInvestmentPropertyNet_iTI_mtREIPNz42X_zS7ce3KRLDjd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total real estate investments, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,162,521</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0661">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_ziAR3DzTYAJ8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:RealEstateDisclosureTextBlock>
<us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="AsOf2023-03-24_custom_LegendLLCMember" decimals="INF" unitRef="Pure"> 0.51 </us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2023-03-222023-03-24_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 1967143 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets contextRef="From2023-03-222023-03-24_us-gaap_CommonStockMember" decimals="0" unitRef="USD"> 1377000 </us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets>
<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2023-03-24_custom_LegendLPMember_custom_MissionMarketplaceMember" decimals="INF" unitRef="Pure"> 1 </us-gaap:EquityMethodInvestmentOwnershipPercentage>
<us-gaap:AreaOfLand contextRef="AsOf2023-03-24" decimals="INF" unitRef="sqft"> 48722 </us-gaap:AreaOfLand>
<us-gaap:AreaOfLand contextRef="AsOf2023-03-24" decimals="INF" unitRef="Acres"> 4.51 </us-gaap:AreaOfLand>
<us-gaap:ScheduleOfRealEstatePropertiesTableTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_893_eus-gaap--ScheduleOfRealEstatePropertiesTableTextBlock_zfAVM75BbtKl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BC_z2MJD2n5NQJ3">Schedule of Real Estate Investments</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20230930_zyIgqCOn3UEc" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49E_20221231_zNoqlkPorj4k" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 30,2022</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"></td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></p></td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--InvestmentBuildingAndBuildingImprovements_iI_maREIPAz0ft_z44AwUTEbOBc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Commercial building</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,026,233</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0643">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--TenantImprovements_iI_maREIPAz0ft_z6C1WVtKKddj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tenant improvements</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">736,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0646">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DevelopmentInProcess_iI_maREIPAz0ft_zO8ELUhTg365" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Construction in progress</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">676,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0649">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--Land_iI_maREIPAz0ft_zHpFlF8BiI24" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Land</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">527,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0652">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--RealEstateInvestmentPropertyAtCost_iTI_mtREIPAz0ft_maREIPNz42X_zQ3a8iFgnxB1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total real estate investments, at cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,965,233</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0655">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RealEstateInvestmentPropertyAccumulatedDepreciation_iNI_di_msREIPNz42X_zhFVoPix27Kc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(802,712</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0658">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--RealEstateInvestmentPropertyNet_iTI_mtREIPNz42X_zS7ce3KRLDjd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total real estate investments, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,162,521</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0661">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfRealEstatePropertiesTableTextBlock>
<us-gaap:InvestmentBuildingAndBuildingImprovements contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 7026233 </us-gaap:InvestmentBuildingAndBuildingImprovements>
<us-gaap:TenantImprovements contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 736000 </us-gaap:TenantImprovements>
<us-gaap:DevelopmentInProcess contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 676000 </us-gaap:DevelopmentInProcess>
<us-gaap:Land contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 527000 </us-gaap:Land>
<us-gaap:RealEstateInvestmentPropertyAtCost contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 8965233 </us-gaap:RealEstateInvestmentPropertyAtCost>
<us-gaap:RealEstateInvestmentPropertyAccumulatedDepreciation contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 802712 </us-gaap:RealEstateInvestmentPropertyAccumulatedDepreciation>
<us-gaap:RealEstateInvestmentPropertyNet contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 8162521 </us-gaap:RealEstateInvestmentPropertyNet>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_804_eus-gaap--IncomeTaxDisclosureTextBlock_zc5ymfVskQhe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.7pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 5 - <span id="xdx_823_zKGrlMj8Zndc">Income Taxes</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the period presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the three months ended September 30, 2023 and 2022, the Company has incurred a net loss of $<span id="xdx_908_eus-gaap--ProfitLoss_iN_di_c20230701__20230930_zaynsIEQ38y5" title="Net income (loss)">665,605</span> and a net income of $<span id="xdx_907_eus-gaap--ProfitLoss_c20220701__20220930_zsG6eXcmXAY" title="Net income (loss)">3,639</span>, respectively. For the nine months ended September 30, 2023 and 2022, the Company incurred net loss of $<span id="xdx_902_eus-gaap--ProfitLoss_iN_di_c20230101__20230930_zSRDheWqbwZ1" title="Net loss">583,078</span> and $<span id="xdx_906_eus-gaap--ProfitLoss_iN_di_c20220101__20220930_zkfz9JFmWtwa" title="Net income (loss)">36,458</span>, respectively. Net operation losses (“NOLs”) can be carried forever based on the 2017 Tax Cuts and Jobs Act. As of September 30, 2023 and December 31, 2022, deferred tax assets resulted from NOLs of approximately $<span id="xdx_903_eus-gaap--DeferredTaxAssetsNet_iI_c20230930_zvD7Z2dKM4jk" title="Deferred tax assets">666,061</span> and $<span id="xdx_908_eus-gaap--DeferredTaxAssetsNet_iI_c20221231_zzFdh2a8msw3" title="Deferred tax assets">420,873</span>, respectively, which were fully off-set by valuation allowance reserved.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:IncomeTaxDisclosureTextBlock>
<us-gaap:ProfitLoss contextRef="From2023-07-012023-09-30" decimals="0" unitRef="USD"> -665605 </us-gaap:ProfitLoss>
<us-gaap:ProfitLoss contextRef="From2022-07-012022-09-30" decimals="0" unitRef="USD"> 3639 </us-gaap:ProfitLoss>
<us-gaap:ProfitLoss contextRef="From2023-01-01to2023-09-30" decimals="0" unitRef="USD"> -583078 </us-gaap:ProfitLoss>
<us-gaap:ProfitLoss contextRef="From2022-01-012022-09-30" decimals="0" unitRef="USD"> -36458 </us-gaap:ProfitLoss>
<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 666061 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 420873 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_803_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zNpBYNDzEa6e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 6 - <span id="xdx_821_zcRmQt8qytnk">Related Party Transactions</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_895_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zk6hELzRE813" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023 and December 31, 2022, the amounts due to related parties consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_8B7_zB0D17jfamob" style="display: none">Schedule of Amounts Due to Related Parties </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20230930_zKZxywR5Lmch" style="text-align: center; font-weight: bold">September 30</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20221231_zMn3HIZ6UjP8" style="text-align: center; font-weight: bold">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Party</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Nature of relationship</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">　 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">　 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--PatrickLiangMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zuq6ZdCigXw4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 32%; text-align: left">Patrick Liang (“Patrick”)</td><td style="width: 2%"> </td> <td style="width: 21%; text-align: left">Chief Executive Officer</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 17%; text-align: right">2,399</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0682">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--HuaGuoMember__srt--TitleOfIndividualAxis__srt--OfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zG4LvWI4VzK" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hua Guo</td><td> </td> <td>Officer</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0685">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--XiaohuiDengMember__srt--TitleOfIndividualAxis__custom--LegendLPMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zVRas5Xf7941" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Xiaohui Deng</td><td> </td> <td style="text-align: left">Member of Legend LP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0688">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--XingyuLiuMember__srt--TitleOfIndividualAxis__custom--LegendLPMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zLz2yfo0c3dc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Xingyu Liu</td><td> </td> <td style="text-align: left">Member of Legend LP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0691">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--GloryInvestmentInternationalIncMember__srt--TitleOfIndividualAxis__custom--EntityControlledByMotherOfCeoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zMYPNLe4D0Ba" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Glory Investment International Inc. (“Glory”)</td><td> </td> <td style="text-align: left">Entity controlled by Mother of CEO</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0694">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--PrimeInvestmentInternationalIncMember__srt--TitleOfIndividualAxis__custom--EntityControlledByMotherOfCeoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z4ergHcXFs6c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prime Investment International Inc. (“Prime”)</td><td> </td> <td style="text-align: left">Entity controlled by Mother of CEO</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">335,435</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0697">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--UniversityCampusHotelLpMember__srt--TitleOfIndividualAxis__custom--EntityControlledByMotherOfCeoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zRHUjeAG1T41" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">University Campus Hotel LP (“University”)</td><td> </td> <td style="text-align: left">Entity controlled by Mother of CEO</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0700">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--SpeedlightConsultingServicesIncMember__srt--TitleOfIndividualAxis__custom--EntityControlledByFormerDirectorMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zZUJ4GBUx0Ki" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Speedlight Consulting (“Speedlight”)</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left; padding-bottom: 1.5pt">Entity controlled by a former director, appointed on November 2020 and resigned on January 11, 2023</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">66,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">60,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zEZcfTAcWnJf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Amounts due to related parties</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">944,334</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">60,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zpH0VJLBXfEl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amounts due to related parties are unsecured, non-interest-bearing and due on demand. During the nine months ended September 30, 2023 and 2022, these related parties paid expenses on behalf of the Company in the total amount of $<span id="xdx_90D_eus-gaap--IncreaseDecreaseInDueToRelatedParties_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zhkau540XWdb" title="Due to related parties">12,515</span> and $<span id="xdx_90A_eus-gaap--IncreaseDecreaseInDueToRelatedParties_c20220101__20220930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zmmSwrDPVVxg" title="Due to related parties">4,809</span>, respectively. Advances received from these related parties totaled $<span id="xdx_90F_eus-gaap--IncreaseDecreaseInDueFromRelatedParties_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zc1aw0bHpFef" title="Due from related parties">348,075</span> during the nine-month period in 2023, and the Company repaid a total of $<span id="xdx_90A_eus-gaap--RepaymentsOfDebt_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zICnDbwgL0Pc" title="Amount repayment">140,289</span>. $<span id="xdx_907_eus-gaap--IncreaseDecreaseInDueToRelatedParties_c20230101__20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__custom--ThreeEntitiesControlledByMotherOfCeoMember_zfU7MfMm58ql" title="Due to related parties">658,000</span> due to the three entities controlled by Mother of CEO, was assumed by acquisition of Legend LP on March 24, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the nine months ended September 30, 2023 and 2022, the Company paid compensation to CEO in the amount of $<span id="xdx_900_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20230101__20230930__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zoMsE7Ineauj" title="Related party transaction, amount">10,000</span> and $<span id="xdx_903_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_dxL_c20220101__20220930__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zJdFFFIYPwff" title="Related party transaction, amount::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0720">nil</span></span>, respectively. As of September 30, 2023, $<span id="xdx_90A_eus-gaap--OtherLiabilitiesCurrent_iI_c20230930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--BalanceSheetLocationAxis__us-gaap--OtherCurrentLiabilitiesMember_zftGl5MmRw6i" title="Due to related parties">33</span> has not been paid and was included in the amount due to related parties on the consolidated balance sheet. For the nine months ended September 30, 2023 and 2022, the Company paid professional fee of $<span id="xdx_90A_eus-gaap--ProfessionalFees_c20230101__20230930_zGXSf3dJvWf2" title="Professional fees">56,400</span> and $<span id="xdx_90D_eus-gaap--ProfessionalFees_c20220101__20220930_zYImAsLMFgd8" title="Professional fees">29,400</span>, respectively. The amount due to Speedlight represents the professional fee which has not been paid as of September 30, 2023 and December 31, 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 4, 2021, the Company purchased a vehicle from Patrick Liang, the President of the Company, for daily business operation, in the amount of $<span id="xdx_905_eus-gaap--OtherLiabilitiesCurrent_iI_pp0p0_c20210104__us-gaap--RelatedPartyTransactionAxis__custom--MrLiangMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zIMzHhOPaEC5" title="Due to related parties current">22,861</span>, which equaled to the remaining vehicle loan balance with <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210104__us-gaap--RelatedPartyTransactionAxis__custom--MrLiangMember_zxQDNJhGOtzi" title="Debt instrument interest rate">7.11</span>% interest rate annum for a period of <span id="xdx_90C_eus-gaap--DebtInstrumentTerm_dtM_c20210103__20210104__us-gaap--RelatedPartyTransactionAxis__custom--MrLiangMember_zWe0RhL4Hr4d" title="Debt instrument, term">41</span> months and monthly installment of $<span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_c20210103__20210104__us-gaap--RelatedPartyTransactionAxis__custom--MrLiangMember_zCravsF9XYRf" title="Payment for monthly installment">558</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 15, 2022, the Company traded its Mazda vehicle with Longo Toyota to exchange a 2022 Toyota Mirai. The total purchase price for the 2022 Toyota Mirai is $<span id="xdx_905_eus-gaap--RelatedPartyTransactionPurchasesFromRelatedParty_pp2d_c20220714__20220715_zMgdxm0BpwUk" title="Purchasse price">84,406.12</span> and the loan amount is $<span id="xdx_906_eus-gaap--LoanProcessingFee_c20220714__20220715_zbPqiJtIWpY5" title="Loan amount">48,295</span> by deducting the value of the trade-in Mazda vehicle and the rebate from the manufacturer. The monthly installment amount is $<span id="xdx_901_eus-gaap--DebtInstrumentPeriodicPayment_c20220714__20220715_zKqdZVRUaAva" title="Monthly installment amount">671</span> with <span id="xdx_908_eus-gaap--LoansReceivableBasisSpreadOnVariableRate_iI_pid_dp_uPure_c20220715_zzx07cx5Lw75" title="Monthly installment amount">0</span>% APR and a payment term of <span id="xdx_908_eus-gaap--DebtInstrumentTerm_dtM_c20220714__20220715_z656cWRydfG4" title="Debt instrument, term">72</span> months. Along with the transaction, we received a $<span id="xdx_908_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20220714__20220715_zdN0QNs7Gsph" title="Related party transaction amounts">15,000</span> Hydrogen subsidy card for the compensation for the purchase of new energy automobile. We recorded the subsidy as prepaid expense and unearned revenue to amortize on a straight-line basis over the estimate useful life of four years started on the purchase date. As a result of the trade-in transaction, $<span id="xdx_90F_eus-gaap--GainLossOnSaleOfPropertyPlantEquipment_c20220101__20220930_z6Tpx90uSDN6" title="Gain on sale of property plant equipment">6,874</span> gain on disposal was recognized for the nine months ended September 30, 2022. During the nine months ended September 30, 2023, the Company made loan payment of $<span id="xdx_90E_eus-gaap--LoansPayable_iI_c20230930_zMP2EWMcR3ul" title="Loan amount">6,036</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the nine months ended September 30, 2023 and 2022, the Company generated property management income of $<span id="xdx_904_eus-gaap--PropertyManagementFeeRevenue_c20230101__20230930_z88Ly6RoQ30b" title="Property management fee revenue">45,000</span> and $<span id="xdx_90D_eus-gaap--PropertyManagementFeeRevenue_c20220101__20220930_zEC3D8NeRkq4" title="Property management fee revenue">77,000</span> from Legend. Pursuant to the agreement between Legend and the Company, the Company will manage the properties owned by Legend LP, which is called Mission Marketplace; a grocery anchored shopping center (the “Property”) located at 6240 Mission Boulevard in Jurupa Valley, California. The Property contains two, one-story and one, two-story buildings containing <span id="xdx_907_eus-gaap--AreaOfLand_iI_usqft_c20230930_z1nUAFwb3ls6" title="Area of land">48,722</span> total square foot of gross leasable area situated on a <span id="xdx_908_eus-gaap--AreaOfLand_iI_uAcres_c20230930_z8FWMGBDG1He" title="Area of land">4.51</span> acre site. The original monthly service charge was $<span id="xdx_905_ecustom--ServiceCharges_c20230101__20230930_zrV7UdE9f5Tb" title="Service charges">5,000</span> which was amended to $<span id="xdx_90F_ecustom--AdditionalManagementServiceCharges_c20220601__20220630_zw7ENbRi5oSb" title="Additional management service charges">10,000</span> per month in June 2022 due to Legend required additional management services for their properties. On November 17, 2022, the monthly service charge was amended to $<span id="xdx_908_eus-gaap--CostOfPropertyRepairsAndMaintenance_c20221116__20221117_zes2T3Aspmah" title="Service charges">15,000</span> with one year term due to new tenants moving in and additional management services desired. On March 24, 2023, the Company acquired <span id="xdx_90F_eus-gaap--MinorityInterestOwnershipPercentageByParent_iI_dp_c20230324__srt--OwnershipAxis__custom--LegendLPMember_zeFOwC3COcAd" title="Ownership interest perecentage">51</span>% interest in Legend LP from Legend LLC. Legend LP became a subsidiary of the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_895_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zk6hELzRE813" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023 and December 31, 2022, the amounts due to related parties consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_8B7_zB0D17jfamob" style="display: none">Schedule of Amounts Due to Related Parties </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20230930_zKZxywR5Lmch" style="text-align: center; font-weight: bold">September 30</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20221231_zMn3HIZ6UjP8" style="text-align: center; font-weight: bold">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Party</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Nature of relationship</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">　 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">　 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--PatrickLiangMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zuq6ZdCigXw4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 32%; text-align: left">Patrick Liang (“Patrick”)</td><td style="width: 2%"> </td> <td style="width: 21%; text-align: left">Chief Executive Officer</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 17%; text-align: right">2,399</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0682">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--HuaGuoMember__srt--TitleOfIndividualAxis__srt--OfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zG4LvWI4VzK" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Hua Guo</td><td> </td> <td>Officer</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0685">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--XiaohuiDengMember__srt--TitleOfIndividualAxis__custom--LegendLPMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zVRas5Xf7941" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Xiaohui Deng</td><td> </td> <td style="text-align: left">Member of Legend LP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0688">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--XingyuLiuMember__srt--TitleOfIndividualAxis__custom--LegendLPMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zLz2yfo0c3dc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Xingyu Liu</td><td> </td> <td style="text-align: left">Member of Legend LP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0691">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--GloryInvestmentInternationalIncMember__srt--TitleOfIndividualAxis__custom--EntityControlledByMotherOfCeoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zMYPNLe4D0Ba" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Glory Investment International Inc. (“Glory”)</td><td> </td> <td style="text-align: left">Entity controlled by Mother of CEO</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0694">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--PrimeInvestmentInternationalIncMember__srt--TitleOfIndividualAxis__custom--EntityControlledByMotherOfCeoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z4ergHcXFs6c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prime Investment International Inc. (“Prime”)</td><td> </td> <td style="text-align: left">Entity controlled by Mother of CEO</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">335,435</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0697">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--UniversityCampusHotelLpMember__srt--TitleOfIndividualAxis__custom--EntityControlledByMotherOfCeoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zRHUjeAG1T41" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">University Campus Hotel LP (“University”)</td><td> </td> <td style="text-align: left">Entity controlled by Mother of CEO</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0700">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionAxis__custom--SpeedlightConsultingServicesIncMember__srt--TitleOfIndividualAxis__custom--EntityControlledByFormerDirectorMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zZUJ4GBUx0Ki" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Speedlight Consulting (“Speedlight”)</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left; padding-bottom: 1.5pt">Entity controlled by a former director, appointed on November 2020 and resigned on January 11, 2023</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">66,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">60,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OtherLiabilitiesCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zEZcfTAcWnJf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Amounts due to related parties</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">944,334</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">60,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-09-30_custom_PatrickLiangMember_srt_ChiefExecutiveOfficerMember_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 2399 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-09-30_custom_HuaGuoMember_srt_OfficerMember_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 38000 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-09-30_custom_XiaohuiDengMember_custom_LegendLPMember_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 50000 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-09-30_custom_XingyuLiuMember_custom_LegendLPMember_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 100000 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-09-30_custom_GloryInvestmentInternationalIncMember_custom_EntityControlledByMotherOfCeoMember_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 161500 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-09-30_custom_PrimeInvestmentInternationalIncMember_custom_EntityControlledByMotherOfCeoMember_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 335435 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-09-30_custom_UniversityCampusHotelLpMember_custom_EntityControlledByMotherOfCeoMember_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 191000 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-09-30_custom_SpeedlightConsultingServicesIncMember_custom_EntityControlledByFormerDirectorMember_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 66000 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2022-12-31_custom_SpeedlightConsultingServicesIncMember_custom_EntityControlledByFormerDirectorMember_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 60000 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-09-30_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 944334 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2022-12-31_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 60000 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="From2023-01-012023-09-30_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 12515 </us-gaap:IncreaseDecreaseInDueToRelatedParties>
<us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="From2022-01-012022-09-30_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 4809 </us-gaap:IncreaseDecreaseInDueToRelatedParties>
<us-gaap:IncreaseDecreaseInDueFromRelatedParties contextRef="From2023-01-012023-09-30_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 348075 </us-gaap:IncreaseDecreaseInDueFromRelatedParties>
<us-gaap:RepaymentsOfDebt contextRef="From2023-01-012023-09-30_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 140289 </us-gaap:RepaymentsOfDebt>
<us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="From2023-01-012023-09-30_us-gaap_RelatedPartyMember_custom_ThreeEntitiesControlledByMotherOfCeoMember" decimals="0" unitRef="USD"> 658000 </us-gaap:IncreaseDecreaseInDueToRelatedParties>
<us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="From2023-01-012023-09-30_srt_ChiefExecutiveOfficerMember" decimals="0" unitRef="USD"> 10000 </us-gaap:RelatedPartyTransactionAmountsOfTransaction>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2023-09-30_us-gaap_RelatedPartyMember_us-gaap_OtherCurrentLiabilitiesMember" decimals="0" unitRef="USD"> 33 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:ProfessionalFees contextRef="From2023-01-01to2023-09-30" decimals="0" unitRef="USD"> 56400 </us-gaap:ProfessionalFees>
<us-gaap:ProfessionalFees contextRef="From2022-01-012022-09-30" decimals="0" unitRef="USD"> 29400 </us-gaap:ProfessionalFees>
<us-gaap:OtherLiabilitiesCurrent contextRef="AsOf2021-01-04_custom_MrLiangMember_us-gaap_RelatedPartyMember" decimals="0" unitRef="USD"> 22861 </us-gaap:OtherLiabilitiesCurrent>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2021-01-04_custom_MrLiangMember" decimals="INF" unitRef="Pure"> 0.0711 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentTerm contextRef="From2021-01-032021-01-04_custom_MrLiangMember"> P41M </us-gaap:DebtInstrumentTerm>
<us-gaap:DebtInstrumentPeriodicPayment contextRef="From2021-01-032021-01-04_custom_MrLiangMember" decimals="0" unitRef="USD"> 558 </us-gaap:DebtInstrumentPeriodicPayment>
<us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty contextRef="From2022-07-142022-07-15" decimals="2" unitRef="USD"> 84406.12 </us-gaap:RelatedPartyTransactionPurchasesFromRelatedParty>
<us-gaap:LoanProcessingFee contextRef="From2022-07-142022-07-15" decimals="0" unitRef="USD"> 48295 </us-gaap:LoanProcessingFee>
<us-gaap:DebtInstrumentPeriodicPayment contextRef="From2022-07-142022-07-15" decimals="0" unitRef="USD"> 671 </us-gaap:DebtInstrumentPeriodicPayment>
<us-gaap:LoansReceivableBasisSpreadOnVariableRate contextRef="AsOf2022-07-15" decimals="INF" unitRef="Pure"> 0 </us-gaap:LoansReceivableBasisSpreadOnVariableRate>
<us-gaap:DebtInstrumentTerm contextRef="From2022-07-142022-07-15"> P72M </us-gaap:DebtInstrumentTerm>
<us-gaap:RelatedPartyTransactionAmountsOfTransaction contextRef="From2022-07-142022-07-15" decimals="0" unitRef="USD"> 15000 </us-gaap:RelatedPartyTransactionAmountsOfTransaction>
<us-gaap:GainLossOnSaleOfPropertyPlantEquipment contextRef="From2022-01-012022-09-30" decimals="0" unitRef="USD"> 6874 </us-gaap:GainLossOnSaleOfPropertyPlantEquipment>
<us-gaap:LoansPayable contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 6036 </us-gaap:LoansPayable>
<us-gaap:PropertyManagementFeeRevenue contextRef="From2023-01-01to2023-09-30" decimals="0" unitRef="USD"> 45000 </us-gaap:PropertyManagementFeeRevenue>
<us-gaap:PropertyManagementFeeRevenue contextRef="From2022-01-012022-09-30" decimals="0" unitRef="USD"> 77000 </us-gaap:PropertyManagementFeeRevenue>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30" decimals="INF" unitRef="sqft"> 48722 </us-gaap:AreaOfLand>
<us-gaap:AreaOfLand contextRef="AsOf2023-09-30" decimals="INF" unitRef="Acres"> 4.51 </us-gaap:AreaOfLand>
<FGNV:ServiceCharges contextRef="From2023-01-01to2023-09-30" decimals="0" unitRef="USD"> 5000 </FGNV:ServiceCharges>
<FGNV:AdditionalManagementServiceCharges contextRef="From2022-06-012022-06-30" decimals="0" unitRef="USD"> 10000 </FGNV:AdditionalManagementServiceCharges>
<us-gaap:CostOfPropertyRepairsAndMaintenance contextRef="From2022-11-162022-11-17" decimals="0" unitRef="USD"> 15000 </us-gaap:CostOfPropertyRepairsAndMaintenance>
<us-gaap:MinorityInterestOwnershipPercentageByParent contextRef="AsOf2023-03-24_custom_LegendLPMember24224500" decimals="INF" unitRef="Pure"> 0.51 </us-gaap:MinorityInterestOwnershipPercentageByParent>
<us-gaap:DebtDisclosureTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_809_eus-gaap--DebtDisclosureTextBlock_zFAxe6O9n1Qi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 7 – <span id="xdx_826_zC06KsQUb4O">Commercial and SBA Loans</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 14, 2020, the Company entered into a loan agreement with the U.S. Small Business Administration (“SBA”), pursuant to which the Company obtained a loan in the amount of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20200714__us-gaap--DebtInstrumentAxis__custom--SmallBusinessAdministrationLoanMember_zURxMOHDsClj" title="Debt instrument face amount">14,000</span> with the term of 30 years and interest rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20200714__us-gaap--DebtInstrumentAxis__custom--SmallBusinessAdministrationLoanMember_zA7gnBo4n7C1" title="Debt interest rate">3.75</span>%, payable monthly including principal and interest in the amount $<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_c20200713__20200714__us-gaap--DebtInstrumentAxis__custom--SmallBusinessAdministrationLoanMember_zme0onPt9V6g" title="Debt interest amount">69</span>. As of September 30, 2023 and December 31, 2022, the outstanding loan balances were $<span id="xdx_90B_eus-gaap--LongTermDebt_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--SmallBusinessAdministrationLoanMember_zYfrgkTDIeU8" title="Long term debt">12,551</span> and $<span id="xdx_904_eus-gaap--LongTermDebt_iI_c20221231__us-gaap--DebtInstrumentAxis__custom--SmallBusinessAdministrationLoanMember_zv5MWCLBJEF3" title="Long term debt">12,689</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon acquisition of Legend LP, the Company assumed loan from Legend LP which is payable to a third party (the “Lender”) in the principal amount of $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20230930__us-gaap--DebtInstrumentAxis__custom--ExistingLoanMember_zXtp4Oub2lji">3,531,200 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(the “Existing Loan”). On March 23, 2023, Legend LP extended the Existing Loan with the Lender in a promissory note (the “Note”) at the interest rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230323__us-gaap--DebtInstrumentAxis__custom--ExistingLoanMember_zz3MomVtICxf">3.73</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% per annum over “The Wall Street Journal Prime Rate,” as the rate may change from time to time. “The Wall Street Journal Prime Rate” is and shall mean the variable rate of interest, on a per annum basis, which is announced and/or published in the Money Rates section of The Wall Street Journal from time to time as its prime rate. The Note rate shall be redetermined whenever The Wall Street Journal Prime Rate Changes. The Note was formally signed and completed between Legend LP and the lender on April 5, 2023. Pursuant to the Note, the loan is due March 20, 2025. During the nine months ended September 30, 2023, the Company received an additional amount of $<span id="xdx_908_eus-gaap--ProceedsFromRelatedPartyDebt_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TheWallStreetJournalPrimeRateMember__us-gaap--RelatedPartyTransactionAxis__custom--LegendLPMember_z18Qpqriqf55" title="Proceeds from related party debt">448,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">from this Lender which was paid directly to vendors for real estate investments. Accrued interest of $<span id="xdx_902_ecustom--AccruedInterestPayableToNotes_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TheWallStreetJournalPrimeRateMember__us-gaap--RelatedPartyTransactionAxis__custom--LegendLPMember_zCV12QvBFspc" title="Accrued interest payable to notes">80,338</span> for the Note and prepayments of $<span id="xdx_90E_ecustom--PrepaymentsOfCommercialLoanBalance_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--TheWallStreetJournalPrimeRateMember__us-gaap--RelatedPartyTransactionAxis__custom--LegendLPMember_ztdgkZC39Iu5" title="Prepayments of commercial loan balance">10,412</span> made on behalf of the Company</span> were included in the commercial loan balance as of September 30, 2023. During the nine months ended September 30, 2023, the Company recognized interest expense and loan fee of $<span id="xdx_902_ecustom--InterestExpenseAndLoanFee_c20230101__20230930_zb2q4DTJBAM8" title="Interest expense and loan fee">333,283</span>, with $<span id="xdx_908_ecustom--InterestExpensePaidInCash_c20230101__20230930_zfzeQfQ1FCU" title="Interest expense paid in cash">209,289</span> paid in cash. As of September 30, 2023, interest payable of $<span id="xdx_90D_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20230930_zUqrOYP0ZWIj" title="Interest payable">43,656</span> was presented and included in the accounts payable and accrued liabilities on the consolidated balance sheet.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company also assumed a loan from a third party in the total amount of $<span id="xdx_906_eus-gaap--UnsecuredDebt_iI_c20230930__us-gaap--RelatedPartyTransactionAxis__custom--LegendLPMember_zWd8L5aBYi6g" title="Unsecured debt">386,091</span> upon acquisition of Legend LP, which is unsecured, non-interest-bearing and due one demand.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:DebtDisclosureTextBlock>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2020-07-14_custom_SmallBusinessAdministrationLoanMember" decimals="0" unitRef="USD"> 14000 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-07-14_custom_SmallBusinessAdministrationLoanMember" decimals="INF" unitRef="Pure"> 0.0375 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentPeriodicPayment contextRef="From2020-07-132020-07-14_custom_SmallBusinessAdministrationLoanMember" decimals="0" unitRef="USD"> 69 </us-gaap:DebtInstrumentPeriodicPayment>
<us-gaap:LongTermDebt contextRef="AsOf2023-09-30_custom_SmallBusinessAdministrationLoanMember" decimals="0" unitRef="USD"> 12551 </us-gaap:LongTermDebt>
<us-gaap:LongTermDebt contextRef="AsOf2022-12-31_custom_SmallBusinessAdministrationLoanMember" decimals="0" unitRef="USD"> 12689 </us-gaap:LongTermDebt>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2023-09-30_custom_ExistingLoanMember" decimals="0" unitRef="USD"> 3531200 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2023-03-23_custom_ExistingLoanMember" decimals="INF" unitRef="Pure"> 0.0373 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:ProceedsFromRelatedPartyDebt contextRef="From2023-01-012023-09-30_custom_TheWallStreetJournalPrimeRateMember_custom_LegendLPMember" decimals="0" unitRef="USD"> 448000 </us-gaap:ProceedsFromRelatedPartyDebt>
<FGNV:AccruedInterestPayableToNotes contextRef="From2023-01-012023-09-30_custom_TheWallStreetJournalPrimeRateMember_custom_LegendLPMember" decimals="0" unitRef="USD"> 80338 </FGNV:AccruedInterestPayableToNotes>
<FGNV:PrepaymentsOfCommercialLoanBalance contextRef="From2023-01-012023-09-30_custom_TheWallStreetJournalPrimeRateMember_custom_LegendLPMember" decimals="0" unitRef="USD"> 10412 </FGNV:PrepaymentsOfCommercialLoanBalance>
<FGNV:InterestExpenseAndLoanFee contextRef="From2023-01-01to2023-09-30" decimals="0" unitRef="USD"> 333283 </FGNV:InterestExpenseAndLoanFee>
<FGNV:InterestExpensePaidInCash contextRef="From2023-01-01to2023-09-30" decimals="0" unitRef="USD"> 209289 </FGNV:InterestExpensePaidInCash>
<us-gaap:InterestPayableCurrentAndNoncurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 43656 </us-gaap:InterestPayableCurrentAndNoncurrent>
<us-gaap:UnsecuredDebt contextRef="AsOf2023-09-30_custom_LegendLPMember" decimals="0" unitRef="USD"> 386091 </us-gaap:UnsecuredDebt>
<us-gaap:AssetAcquisitionTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_80E_eus-gaap--AssetAcquisitionTextBlock_zKfX8qVuhybk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 8 – <span id="xdx_82D_zLbHo3qLUDo9">Acquisition of Legend</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 23, 2023, the Company acquired <span id="xdx_90F_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20230323__us-gaap--BusinessAcquisitionAxis__custom--LegendLPMember_zRrrH2AHtFle" title="Business acquisition interests percentage">51</span>% of partnership interest of Legend LP from Legend LLC, for issuance of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230323__20230323__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zDnbBE13bw5" title="Stock issued during period, shares, new issues">1,967,143</span> common stocks of the Company, with a total fair value of $<span id="xdx_907_eus-gaap--PaymentsToAcquireBusinessesGross_c20230323__20230323__us-gaap--BusinessAcquisitionAxis__custom--LegendLLCMember_z3B2KCJvivra" title="Stock issued during period, value, purchase of assets">1,377,000</span>. Legend became a subsidiary of the Company. Legend LP owns <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20230323__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LegendLPMember__us-gaap--TransactionTypeAxis__custom--MissionMarketplaceMember_zjeMzGeN2Pml" title="Equity method investment ownership percentage">100%</span> of Mission Marketplace: a grocery anchored shopping center located at 6240 Mission Boulevard in Jurupa Valley, California. The Property contains two, one-story and one, two-story buildings containing <span id="xdx_90D_eus-gaap--AreaOfLand_iI_usqft_c20230323__us-gaap--BusinessAcquisitionAxis__custom--LegendLPMember_zpEGQ3oKTXsj" title="Area of land">48,722</span> total square foot of gross leasable area situated on a <span id="xdx_90E_eus-gaap--AreaOfLand_iI_uAcres_c20230323__us-gaap--BusinessAcquisitionAxis__custom--LegendLPMember_zLrncY47VoCh" title="Area of land">4.51</span>acre site. Legend LLC is a related party of the President of the Company. The acquisition has been accounted for as a business combination in accordance with ASC 805 Business Combinations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zX3TNQburv3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents the allocation of the consideration transferred to the assets acquired and liabilities assumed based on their fair values.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_zNDJXGthOPY5" style="display: none">Schedule of Assets Acquired and Liabilities Fair Values</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-right: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20230323__us-gaap--BusinessAcquisitionAxis__custom--LegendLLCMember_zJKNDH7IrU6l" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Allocation</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Total purchase consideration</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--PaymentsToAcquireBusinessesGross_c20230324__20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLLCMember_zSmMmu5q3H43" style="width: 18%; text-align: right" title="Total purchase consideration">1,377,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Fair value of non-controlling interests</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20230324__20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLLCMember_zZthfA18xVxl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value of non-controlling interests">1,323,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total consideration</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--BusinessCombinationConsiderationTransferred1_c20230324__20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLLCMember_zpeO3CWw4Vza" style="text-align: right" title="Total consideration">2,700,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Identifiable net assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_z2hULpMQ6Yse" style="vertical-align: bottom; background-color: White"> <td>Cash</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,192</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_zcmT6FEBBco2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Account receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,779</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_zrvpi21G51ig" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid expenses and other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,959</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLand_iI_zCMECwmISqog" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Real estate investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,888,323</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_zXvMj75mDgmc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts payable and accrued liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(104,256</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesSecurityDepositsPayable_iNI_di_z7TgmzTzASI1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Security deposits payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(121,893</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDeferredRevenue_iNI_di_zy2JIllYODB2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Unearned revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(34,125</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebtRelatedParties_iNI_di_zHOfkLrA9SQk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loans to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(658,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iNI_di_zLOLWTDOcj67" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Loans, current</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,917,291</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zB3FwPQqLWp4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Net assets acquired</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,187,688</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Gain on bargain purchase</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--BusinessCombinationBargainPurchaseGainRecognizedAmount_iN_di_c20230324__20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLLCMember_zyAJQYEHTkN5" style="border-bottom: Black 2.5pt double; text-align: right" title="Gain on bargain purchase">(487,688</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A1_zsP5N7kKhST3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Given the nature of Legend’s operations, substantially all revenue and expenses incurred at the beginning of the month. Considering the short period of 7 days from acquisition date to the quarter end, upon agreement with Legend LLC, the Company would start to consolidate the operation results of Legend from April 1, 2023. From April 1, 2023 to September 30 2023, the Company recognized net loss of $<span id="xdx_904_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_c20230401__20230630__us-gaap--AssetAcquisitionAxis__custom--LegendLLCMember_zeaByiAALQUf" title="Net income loss">269,213</span> net of noncontrolling</span> interest from operations of Legend LP.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:AssetAcquisitionTextBlock>
<us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired contextRef="AsOf2023-03-23_custom_LegendLPMember" decimals="INF" unitRef="Pure"> 0.51 </us-gaap:BusinessAcquisitionPercentageOfVotingInterestsAcquired>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2023-03-232023-03-23_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 1967143 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:PaymentsToAcquireBusinessesGross contextRef="From2023-03-232023-03-23_custom_LegendLLCMember" decimals="0" unitRef="USD"> 1377000 </us-gaap:PaymentsToAcquireBusinessesGross>
<us-gaap:EquityMethodInvestmentOwnershipPercentage contextRef="AsOf2023-03-23_custom_LegendLPMember_custom_MissionMarketplaceMember" decimals="INF" unitRef="Pure"> 1 </us-gaap:EquityMethodInvestmentOwnershipPercentage>
<us-gaap:AreaOfLand contextRef="AsOf2023-03-23_custom_LegendLPMember" decimals="INF" unitRef="sqft"> 48722 </us-gaap:AreaOfLand>
<us-gaap:AreaOfLand contextRef="AsOf2023-03-23_custom_LegendLPMember" decimals="INF" unitRef="Acres"> 4.51 </us-gaap:AreaOfLand>
<us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_89C_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zX3TNQburv3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents the allocation of the consideration transferred to the assets acquired and liabilities assumed based on their fair values.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_zNDJXGthOPY5" style="display: none">Schedule of Assets Acquired and Liabilities Fair Values</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-right: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20230323__us-gaap--BusinessAcquisitionAxis__custom--LegendLLCMember_zJKNDH7IrU6l" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Allocation</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Total purchase consideration</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--PaymentsToAcquireBusinessesGross_c20230324__20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLLCMember_zSmMmu5q3H43" style="width: 18%; text-align: right" title="Total purchase consideration">1,377,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Fair value of non-controlling interests</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20230324__20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLLCMember_zZthfA18xVxl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value of non-controlling interests">1,323,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total consideration</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--BusinessCombinationConsiderationTransferred1_c20230324__20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLLCMember_zpeO3CWw4Vza" style="text-align: right" title="Total consideration">2,700,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Identifiable net assets acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_z2hULpMQ6Yse" style="vertical-align: bottom; background-color: White"> <td>Cash</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,192</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_zcmT6FEBBco2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Account receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,779</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_zrvpi21G51ig" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid expenses and other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,959</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLand_iI_zCMECwmISqog" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Real estate investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,888,323</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_zXvMj75mDgmc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accounts payable and accrued liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(104,256</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesSecurityDepositsPayable_iNI_di_z7TgmzTzASI1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Security deposits payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(121,893</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDeferredRevenue_iNI_di_zy2JIllYODB2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Unearned revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(34,125</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebtRelatedParties_iNI_di_zHOfkLrA9SQk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loans to related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(658,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iNI_di_zLOLWTDOcj67" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Loans, current</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,917,291</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zB3FwPQqLWp4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Net assets acquired</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,187,688</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Gain on bargain purchase</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--BusinessCombinationBargainPurchaseGainRecognizedAmount_iN_di_c20230324__20230324__us-gaap--BusinessAcquisitionAxis__custom--LegendLLCMember_zyAJQYEHTkN5" style="border-bottom: Black 2.5pt double; text-align: right" title="Gain on bargain purchase">(487,688</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>
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<us-gaap:PaymentsToAcquireBusinessesGross contextRef="From2023-03-242023-03-24_custom_LegendLLCMember" decimals="0" unitRef="USD"> 1377000 </us-gaap:PaymentsToAcquireBusinessesGross>
<us-gaap:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable contextRef="From2023-03-242023-03-24_custom_LegendLLCMember" decimals="0" unitRef="USD"> 1323000 </us-gaap:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable>
<us-gaap:BusinessCombinationConsiderationTransferred1 contextRef="From2023-03-242023-03-24_custom_LegendLLCMember" decimals="0" unitRef="USD"> 2700000 </us-gaap:BusinessCombinationConsiderationTransferred1>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents contextRef="AsOf2023-03-23_custom_LegendLLCMember" decimals="0" unitRef="USD"> 3192 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables contextRef="AsOf2023-03-23_custom_LegendLLCMember" decimals="0" unitRef="USD"> 81779 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets contextRef="AsOf2023-03-23_custom_LegendLLCMember" decimals="0" unitRef="USD"> 49959 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLand contextRef="AsOf2023-03-23_custom_LegendLLCMember" decimals="0" unitRef="USD"> 7888323 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLand>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable contextRef="AsOf2023-03-23_custom_LegendLLCMember" decimals="0" unitRef="USD"> 104256 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable>
<FGNV:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesSecurityDepositsPayable contextRef="AsOf2023-03-23_custom_LegendLLCMember" decimals="0" unitRef="USD"> 121893 </FGNV:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesSecurityDepositsPayable>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDeferredRevenue contextRef="AsOf2023-03-23_custom_LegendLLCMember" decimals="0" unitRef="USD"> 34125 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDeferredRevenue>
<FGNV:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebtRelatedParties contextRef="AsOf2023-03-23_custom_LegendLLCMember" decimals="0" unitRef="USD"> 658000 </FGNV:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebtRelatedParties>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt contextRef="AsOf2023-03-23_custom_LegendLLCMember" decimals="0" unitRef="USD"> 3917291 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt>
<us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet contextRef="AsOf2023-03-23_custom_LegendLLCMember" decimals="0" unitRef="USD"> 3187688 </us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet>
<us-gaap:BusinessCombinationBargainPurchaseGainRecognizedAmount contextRef="From2023-03-242023-03-24_custom_LegendLLCMember" decimals="0" unitRef="USD"> 487688 </us-gaap:BusinessCombinationBargainPurchaseGainRecognizedAmount>
<us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="From2023-04-012023-06-30_custom_LegendLLCMember" decimals="0" unitRef="USD"> 269213 </us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_806_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zFjbXV2JOcy7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 9 – <span id="xdx_82B_zPgR53aI6YFl">Stockholders’ Equity</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023 and December 31, 2022, the Company had <span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20230930_ziGr1x0Qc2Vh" title="Common stock, shares issued"><span id="xdx_909_eus-gaap--CommonStockSharesOutstanding_iI_c20230930_zRRp2e1q60Ka" title="Common stock, shares outstanding">50,389,011</span></span> and <span id="xdx_907_eus-gaap--CommonStockSharesIssued_iI_c20221231_zJwtrAVIBHdf" title="Common stock, shares issued"><span id="xdx_904_eus-gaap--CommonStockSharesOutstanding_iI_c20221231_z3bgDRCneWfj" title="Common stock, shares outstanding">45,621,868</span></span> shares of common stock issued and outstanding, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 24, 2023, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230324__20230324__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfemsHGjVrpd" title="Stock issued during period, shares, new issues">1,967,143</span> shares of common stock to complete the acquisition of Legend (Note 8).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>2023 Equity Incentive Plan</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 15, 2023, the Board of the Company adopted an equity incentive plan to increase stockholder value and to advance the interests of the Company by furnishing a variety of economic incentives (“Incentives”) designed to attract, retain and motivate employees, certain key consultants and directors of the Company. Incentives may consist of opportunities to purchase or receive shares of Common Stock, $<span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20230615__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeEquityIncentivePlanMember_zqaRUbWNtAuk" title="Common stock, par value">0.0001</span> par value, of the Company (“Common Stock”) on terms determined under this plan (the “2023 Equity Incentive Plan”). Under the 2023 Equity Incentive Plan, the Company can issue up to <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230615__20230615__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeEquityIncentivePlanMember_zrM5BEo3zixl" title="Number of new shares issued">5,000,000</span> shares of common stocks of the Company. Incentives may be granted in any one or a combination of: (a) incentive stock options and non-statutory stock options; (b) stock appreciation rights; (c) stock awards; (d) restricted stock; and (e) performance shares. Such incentives may be subject to vesting conditions determined by the Board of Directors at grant. The maximum term of options or other stock-based award granted is ten years or such lesser time as determined by the Board of Directors at the time of grant.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 26, 2023, the Company granted a total of <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230626__20230626__us-gaap--PlanNameAxis__custom--TwoThousandTwentyThreeEquityIncentivePlanMember_zwa4oJIUplk6" title="Share based compensation granted">2,800,000</span> shares of common stock of the Company to four consultants for one-year consulting services, pursuant to the Company’s 2023 Equity Incentive Plan. The fair value of the shares granted was valued in the amount of $<span id="xdx_90E_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensationGross_c20230626__20230626__us-gaap--PlanNameAxis__custom--TwoThousandTwentyThreeEquityIncentivePlanMember_ztpB4OxXoUg4" title="Share-based payment award, grants in period value">1,960,000</span> at the grant date. For the nine months ended September 30, 2023, the Company recognized share-based compensation in the amount of $<span id="xdx_903_eus-gaap--ShareBasedCompensation_c20230101__20230930_zvEhYG0ewF5g" title="Share-based compensation">536,986</span>. As of September 30, 2023, the deferred share-based compensation totaled $<span id="xdx_907_eus-gaap--DeferredCompensationLiabilityCurrent_iI_c20230930_zPmzefh8uGld" title="Deferred share-based compensation">1,423,014</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of September 30, 2023, the Company’s common stock issuable under the 2023 Equity Incentive Plan totaled <span id="xdx_90B_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_c20230930__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeEquityIncentivePlanMember_zVJ6O8JQvI1e" title="Common stock, value issuale">2,200,000</span> shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<us-gaap:CommonStockSharesIssued contextRef="AsOf2023-09-30" decimals="INF" unitRef="Shares"> 50389011 </us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2023-09-30" decimals="INF" unitRef="Shares"> 50389011 </us-gaap:CommonStockSharesOutstanding>
<us-gaap:CommonStockSharesIssued contextRef="AsOf2022-12-31" decimals="INF" unitRef="Shares"> 45621868 </us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2022-12-31" decimals="INF" unitRef="Shares"> 45621868 </us-gaap:CommonStockSharesOutstanding>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2023-03-242023-03-24_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 1967143 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2023-06-15_custom_TwoThousandTwentyThreeEquityIncentivePlanMember" decimals="INF" unitRef="USDPShares"> 0.0001 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2023-06-152023-06-15_custom_TwoThousandTwentyThreeEquityIncentivePlanMember" decimals="INF" unitRef="Shares"> 5000000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="From2023-06-262023-06-26_custom_TwoThousandTwentyThreeEquityIncentivePlanMember" decimals="INF" unitRef="Shares"> 2800000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
<us-gaap:StockGrantedDuringPeriodValueSharebasedCompensationGross contextRef="From2023-06-262023-06-26_custom_TwoThousandTwentyThreeEquityIncentivePlanMember" decimals="0" unitRef="USD"> 1960000 </us-gaap:StockGrantedDuringPeriodValueSharebasedCompensationGross>
<us-gaap:ShareBasedCompensation contextRef="From2023-01-01to2023-09-30" decimals="0" unitRef="USD"> 536986 </us-gaap:ShareBasedCompensation>
<us-gaap:DeferredCompensationLiabilityCurrent contextRef="AsOf2023-09-30" decimals="0" unitRef="USD"> 1423014 </us-gaap:DeferredCompensationLiabilityCurrent>
<us-gaap:CommonStockCapitalSharesReservedForFutureIssuance contextRef="AsOf2023-09-30_custom_TwoThousandTwentyThreeEquityIncentivePlanMember" decimals="INF" unitRef="Shares"> 2200000 </us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_804_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_znBLHQysSSI9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 10 - <span id="xdx_824_zPp1CL1K1w7j">Commitment and Contingencies</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 8, 2017, the Company entered into a lease agreement with Puente Hills Business Center II, L.P. (“PHBC-II”) for a lease term of <span id="xdx_900_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_dxL_c20171208__dei--LegalEntityAxis__custom--PuenteHillsBusinessCenterTwoLPMember_zsyDifeoKMFa"><span style="-sec-ix-hidden: xdx2ixbrl0869">forty-eight months</span></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, and which was scheduled to expire on <span id="xdx_90F_eus-gaap--LeaseExpirationDate1_dd_c20171207__20171208__dei--LegalEntityAxis__custom--PuenteHillsBusinessCenterTwoLPMember_zFUv05Itq7ng">January 14, 2022</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, at monthly rent of $<span id="xdx_903_eus-gaap--PaymentsForRent_c20171207__20171208__dei--LegalEntityAxis__custom--PuenteHillsBusinessCenterTwoLPMember_zYRPJv8JAwA9">4,962</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, subject to increase. On or about September 29, 2020, the Company vacated the premises. On October 22, 2020, PHBC-II filed a lawsuit against the Company and its guarantor, Mr. Liang. The Company has retained legal counsel to address the matter and the Court has rescheduled the trial date from January 31, 2023 to April 18, 2023, and then again rescheduled to June 14, 2023. On July 14, 2023, the Company reached a settlement with PHBC-II and agreed to pay rent of $<span id="xdx_902_eus-gaap--PaymentsForRent_c20230701__20230714__dei--LegalEntityAxis__custom--PuenteHillsBusinessCenterTwoLPMember_zbdgygmmVLoc">100,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and rent deposit of $<span id="xdx_902_eus-gaap--DepositAssets_iI_c20230714__dei--LegalEntityAxis__custom--PuenteHillsBusinessCenterTwoLPMember_zP3n7CBFxUp8">13,953 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">became nonrefundable. During the three and nine months ended September 30, 2023, the Company recognized settlement loss of $<span id="xdx_90C_eus-gaap--LossContingencyLossInPeriod_c20230101__20230930__us-gaap--IncomeStatementLocationAxis__us-gaap--OtherExpenseMember_zzGnNqiEZlB1">30,883 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">which is included in other income (expense), net on the consolidated statement of operations. As of September 30, 2023, the Company had $<span id="xdx_906_ecustom--RentPayableCurrentAndNoncurrent_iI_c20230930__dei--LegalEntityAxis__custom--PuenteHillsBusinessCenterTwoLPMember_zPPMtV4gTMI5">85,294 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in rent payable to PHBC-II, with $<span id="xdx_90A_ecustom--RentPayableCurrent_iI_c20230930__dei--LegalEntityAxis__custom--PuenteHillsBusinessCenterTwoLPMember_zzQt86Obg5X5">45,294 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">within one year and $<span id="xdx_90E_ecustom--RentPayableNoncurrent_iI_c20230930__dei--LegalEntityAxis__custom--PuenteHillsBusinessCenterTwoLPMember_zJkO1PbZvzu5">40,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">due after one year. As of December 31, 2022, the Company had rent payable in the amount of $<span id="xdx_907_ecustom--RentPayableCurrent_iI_c20221231_zKz868IVtap3">83,070</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
<us-gaap:LeaseExpirationDate1 contextRef="From2017-12-072017-12-08_custom_PuenteHillsBusinessCenterTwoLPMember"> 2022-01-14 </us-gaap:LeaseExpirationDate1>
<us-gaap:PaymentsForRent contextRef="From2017-12-072017-12-08_custom_PuenteHillsBusinessCenterTwoLPMember" decimals="0" unitRef="USD"> 4962 </us-gaap:PaymentsForRent>
<us-gaap:PaymentsForRent contextRef="From2023-07-012023-07-14_custom_PuenteHillsBusinessCenterTwoLPMember" decimals="0" unitRef="USD"> 100000 </us-gaap:PaymentsForRent>
<us-gaap:DepositAssets contextRef="AsOf2023-07-14_custom_PuenteHillsBusinessCenterTwoLPMember" decimals="0" unitRef="USD"> 13953 </us-gaap:DepositAssets>
<us-gaap:LossContingencyLossInPeriod contextRef="From2023-01-012023-09-30_us-gaap_OtherExpenseMember" decimals="0" unitRef="USD"> 30883 </us-gaap:LossContingencyLossInPeriod>
<FGNV:RentPayableCurrentAndNoncurrent contextRef="AsOf2023-09-30_custom_PuenteHillsBusinessCenterTwoLPMember" decimals="0" unitRef="USD"> 85294 </FGNV:RentPayableCurrentAndNoncurrent>
<FGNV:RentPayableCurrent contextRef="AsOf2023-09-30_custom_PuenteHillsBusinessCenterTwoLPMember" decimals="0" unitRef="USD"> 45294 </FGNV:RentPayableCurrent>
<FGNV:RentPayableNoncurrent contextRef="AsOf2023-09-30_custom_PuenteHillsBusinessCenterTwoLPMember" decimals="0" unitRef="USD"> 40000 </FGNV:RentPayableNoncurrent>
<FGNV:RentPayableCurrent contextRef="AsOf2022-12-31" decimals="0" unitRef="USD"> 83070 </FGNV:RentPayableCurrent>
<us-gaap:SubsequentEventsTextBlock contextRef="From2023-01-01to2023-09-30">
<p id="xdx_80D_eus-gaap--SubsequentEventsTextBlock_zQsOK0xkvAaa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 11- <span id="xdx_82F_z3mkFxoOtnBa">Subsequent Event</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has evaluated all other subsequent events through the date these condensed financial statements were issued and determine that there were no other subsequent events or transactions that require recognition or disclosures in the condensed financial statements.</span></p>
</us-gaap:SubsequentEventsTextBlock>
</xbrl>

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