NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - DISAGGREGATION OF REVENUE FROM CONTRACTS WITH CUSTOMERS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Total Revenue	$ 72,352,700	$ 50,397,000
Performance obligations satisfied at a point in time
Disaggregation of Revenue [Line Items]
Total Revenue	65,549,800	50,397,000
Performance obligations satisfied over time
Disaggregation of Revenue [Line Items]
Total Revenue	6,802,900	0
Entitled Land
Disaggregation of Revenue [Line Items]
Total Revenue	20,625,000	0
Developed Lots
Disaggregation of Revenue [Line Items]
Total Revenue	26,825,500	12,538,000
Fee Build
Disaggregation of Revenue [Line Items]
Total Revenue	6,802,900	0
Homes
Disaggregation of Revenue [Line Items]
Total Revenue	17,654,600	37,276,400
Construction Materials
Disaggregation of Revenue [Line Items]
Total Revenue	$ 444,700	$ 582,600