Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Operating Activities:
Net income	$ 2,112,842	$ 10,563,249
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	3,620,899	3,145,372
Stock-based compensation expense	571,632	527,762
Stock-based employee match contribution	875,798	850,998
Deferred income taxes	(454,015)	2,826,000
Loss on disposal of assets	49,214	157,160
Loss (gain) from equity investment	5,467,771	(1,501,268)
Gain on sale of land	0	(6,489,976)
Gain on transfer of land	(1,732,353)	0
Changes in operating assets and liabilities:
Accounts receivable	44,971	134,273
Employee retention credit	0	6,103,236
Increase in TIF receivable	(681,332)	(674,378)
Inventory, prepaid expenses and deposits	(1,233,504)	(17,403)
Income taxes receivable and prepaid income taxes	896,899	(2,031,000)
Other long-term receivables	(1,597,463)	0
Operating lease right-of-use assets	25,352	24,524
Operating lease liabilities	(25,352)	(24,524)
Accounts payable	(2,121,199)	(1,465,498)
Deferred revenue	36,346	(138,544)
Casino accruals	(508,250)	(16,945)
Accrued wages and payroll taxes	488,597	(151,952)
Accrued property taxes	362,569	(54,431)
Other long-term liabilities	181,000	0
Payable to horsepersons	107,392	(230,146)
Net cash provided by operating activities	6,487,814	11,536,509
Investing Activities:
Additions to land, buildings, and equipment	(11,984,131)	(7,907,963)
Proceeds from disposal of assets	60,800	60,800
Proceeds from sale of land	0	8,336,359
Additions for TIF eligible improvements	(4,244,238)	(4,160)
Proceeds from sale of short-term investments	7,000,000	5,000,000
Purchase of short-term investments	(7,000,000)	(5,000,000)
Cash dividends received from equity investments	36,480	30,368
Increase in related party receivable	(1,217,842)	(970,751)
Net cash used in investing activities	(17,348,931)	(455,347)
Financing Activities:
Proceeds from issuance of common stock	251,577	230,589
Cash dividend paid to shareholders	(1,405,636)	(1,384,773)
Payments for taxes related to net share settlement of equity awards	(108,887)	(171,748)
Principal payments on finance lease	(30,272)	(19,479)
Net cash used in financing activities	(1,293,218)	(1,345,411)
Net (decrease) increase in cash, cash equivalents, and restricted cash	(12,154,336)	9,735,751
Cash, cash equivalents, and restricted cash at beginning of year	25,841,754	16,106,003
Cash, cash equivalents, and restricted cash at end of year	13,687,418	25,841,754
Schedule of non-cash investing and financing activities
Additions to land, buildings, and equipment funded through accounts payable	1,187,000	2,696,000
Dividend declared but not yet paid	351,000	346,125
Change in investee losses in excess of equity investments	3,552,000	(1,722,000)
ROU assets obtained in exchange for operating lease obligations	171,030	87,430
Transfer of assets to Trackside Investments, LLC	583,000	0
Supplemental disclosure of cash flow information:
Income taxes paid, net of refunds	300,000	3,622,000
Interest paid	$ 13,000	$ 1,000