Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operating Activities:
Net income	$ 3,358,246	$ 9,199,331
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,676,092	2,308,272
Stock-based compensation expense	418,957	398,269
Stock-based employee match contribution	655,440	644,573
Gain on disposal of assets	0	(19,265)
Gain on sale of land	0	(6,489,976)
Gain on transfer of land	(1,732,353)	0
Deferred income taxes	(592,015)	776,000
Loss (gain) from equity investment	3,401,147	(561,991)
Changes in operating assets and liabilities:
Accounts receivable	(1,973,688)	(1,001,522)
Employee retention credit	0	6,103,236
Increase in TIF receivable	(510,064)	(502,644)
Inventory and prepaid expenses	(1,131,436)	96,360
Income taxes receivable and prepaid income taxes	1,956,015	(374,000)
Operating lease right-of-use asset	25,352	24,524
Operating lease liabilities	(25,352)	(24,524)
Accounts payable	(142,261)	116,379
Deferred revenue	50,985	(46,443)
Casino accruals	(426,948)	3,152
Accrued wages and payroll taxes	1,144,048	581,448
Accrued property taxes	(14,884)	(262,755)
Payable to horsepersons	2,143,239	(767,731)
Net cash provided by operating activities	9,280,520	10,200,693
Investing Activities:
Additions to land, buildings, and equipment	(8,080,229)	(5,577,116)
Proceeds from disposal of assets	0	22,500
Proceeds from sale of land	0	8,336,359
Additions for TIF eligible improvements	(2,486,158)	(4,160)
Increase in related party receivable	(1,089,996)	(382,987)
Proceeds from sale of short-term investments	5,000,000	500,000
Purchase of short-term investments	(5,000,000)	0
Cash dividends received from investments	19,158	0
Net cash (used in) provided by investing activities	(11,637,225)	2,894,596
Financing Activities:
Proceeds from issuance of common stock	128,777	94,633
Cash dividend paid to shareholders	(1,055,082)	(1,039,404)
Payments for taxes related to net share settlement of equity awards	(108,887)	(171,749)
Principal payments on finance leases	(22,463)	(9,219)
Net cash used in financing activities	(1,057,655)	(1,125,739)
Net (decrease) increase in cash, cash equivalents, and restricted cash	(3,414,360)	11,969,550
Cash, cash equivalents, and restricted cash at beginning of period	25,841,754	16,106,003
Cash, cash equivalents, and restricted cash at end of period	22,427,394	28,075,553
Schedule of non-cash investing and financing activities
Additions to land, buildings, and equipment funded through accounts payable	1,327,000	28,000
Dividend declared but not yet paid	351,000	345,000
Change in investee losses in excess of equity investments	2,539,000	(636,000)
ROU assets obtained in exchange for lease obligations	171,000	77,550
Transfer of assets to Trackside Investments, LLC	583,000	0
Supplemental disclosure of cash flow information:
Income taxes paid, net of refunds	0	3,257,000
Interest paid	$ 10,000	$ 0