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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income (loss) $ (3,762,100) $ 197,000
Adjustments to reconcile net income (loss) to net cash provided by (used in) used in operating activities:    
Depreciation 619,800 427,600
Amortization of right of use assets 258,900 153,500
Loss on sale of equipment 267,700
Forgiveness of PPP loan (562,300)
Stock compensation 115,700 7,100
Net change in assets and liabilities:    
Accounts receivable (66,400) 40,200
Prepaid expenses (314,900) (102,900)
Real estate 6,755,900 (6,089,900)
Deferred revenue 823,100 73,200
Deferred income tax 171,600 (634,600)
Income tax payable (54,800)
Payments on right of use liability (273,800) (170,700)
Accounts payable and accrued expenses (1,015,400) 2,969,400
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES 3,017,800 (3,184,900)
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of property and equipment (408,000) (402,800)
Proceeds on the sale of equipment 987,200
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES 579,200 (402,800)
CASH FLOWS FROM FINANCING ACTIVITIES    
Construction loans, net 444,800 (7,524,600)
Financing fees construction loans (1,048,700) (1,289,100)
Construction loans related parties, net (8,445,100) 13,720,800
Financing fees related party construction loans (1,421,200)
Payments on financing leases (564,400) (185,100)
Proceeds from note payable PPP 582,800
Payments on PPP loan (1,200)
Repayments for note payable D&O (484,300)
Due to related party (8,100) 8,100
Net proceeds from issuance of common stock 10,789,000
Distributions (488,400)
Deferred offering cost (65,100)
Repayment for equipment loans (1,409,000) (444,900)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES (1,630,500) 3,796,800
NET INCREASE IN CASH AND RESTRICTED CASH 1,966,500 209,100
CASH AND RESTRICTED CASH AT BEGINNING OF PERIOD 430,000 220,900
CASH AND RESTRICTED CASH AT END OF PERIOD 2,396,500 430,000
SUPPLEMENTAL CASH FLOW INFORMATION    
Cash Paid During the Period for: Interest 1,266,300 352,800
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES    
Financing of assets additions 4,570,800 2,924,500
Amortization of debt discount capitalized 2,299,500 738,400
Distribution of land 356,500
Right of use asset 1,286,000
Stock issued for conversion of related interest and principal 497,000
Financing of D&O insurance $ 1,225,500