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SEGMENTS (Tables)
3 Months Ended
Mar. 31, 2022
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment The following represents selected information for the Company’s reportable segments for the three months ended March 31, 2022 and 2021. Immaterial construction materials revenues and costs are included in the homes segment.
Three Months Ended March 31,
 20222021
Revenue by segment  
Homes$12,274,500 $6,814,200 
Developed lots9,080,000 7,000,000 
Entitled land4,480,000 — 
Fee Build2,713,900 — 
Other32,600 60,000 
$28,581,000 $13,874,200 
 
Cost of goods sold by segment
Homes$10,551,500 $6,060,800 
Developed lots8,063,400 6,844,300 
Entitled land712,900 — 
Fee Build2,564,800 — 
Other633,700 361,900 
$22,526,300 $13,267,000 
 
Gross profit (loss) by segment
Homes$1,723,000 $753,400 
Developed lots1,016,600 155,700 
Entitled land3,767,100 — 
Fee Build149,100 — 
Other(601,100)(301,900)
$6,054,700 $607,200