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PROPERTY AND EQUIPMENT (Details) - Property and equipment - USD ($)
Dec. 31, 2020
Sep. 30, 2020
Dec. 31, 2019
Property and equipment [Abstract]      
Land $ 10,394,746 $ 10,394,747 $ 10,394,746
Building and resort improvements 11,349,249 11,349,248 11,342,501
Furniture, fixtures, equipment and leasehold improvements 679,303 679,303 703,255
Transportation equipment 794,974 794,974 768,755
Construction in progress 1,873,318 1,852,022 1,510,569
Property and Equipment, Gross 25,091,590 25,070,294 24,719,826
Less accumulated depreciation and amortization (9,632,979) (9,533,099) (9,318,491)
Property and Equipment, Net $ 15,458,611 $ 15,537,195 $ 15,401,335