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PISMO COAST VILLAGE RECREATIONAL VEHICLE RESORT AND RELATED ASSETS (Details) - Property and equipment - USD ($)
Dec. 31, 2016
Sep. 30, 2016
Dec. 31, 2015
Property and equipment [Abstract]      
Land $ 10,394,746 $ 10,394,746 $ 10,394,746
Building and resort improvements 11,295,967 11,295,967 11,227,437
Furniture, fixtures, equipment and leasehold improvements 661,380 661,583 641,554
Transportation equipment 632,779 632,779 544,513
Construction in progress 113,644 105,660 76,085
Property, Plant and Equipment, Gross 23,098,516 23,090,735 22,884,335
Less: accumulated depreciation (8,362,164) (8,262,922) (7,950,479)
Total $ 14,736,352 $ 14,827,813 $ 14,933,856