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PROPERTY AND EQUIPMENT (Details) - Property and equipment - USD ($)
Dec. 31, 2021
Sep. 30, 2021
Dec. 31, 2020
Property and equipment [Abstract]      
Land $ 10,394,746 $ 10,394,747 $ 10,394,746
Building and resort improvements 13,185,091 13,185,090 11,349,249
Furniture, fixtures, equipment and leasehold improvements 806,474 777,074 679,303
Transportation equipment 807,580 794,974 794,974
Construction in progress 87,589 87,589 1,873,318
Property and Equipment, Gross 25,281,480 25,239,474 25,091,590
Less accumulated depreciation and amortization (10,096,912) (9,976,930) (9,632,979)
Property and Equipment, Net $ 15,184,568 $ 15,262,544 $ 15,458,611