INCOME TAXES (Details ) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income (Loss) before income taxes	$ (1,038,000)	$ 310,000
Computed tax at federal statutory rate of (21%)	(218,000)	65,000
State taxes	(2,000)	1,000
REIT related adjustments	168,000	(31,000)
Adjustment to valuation allowance	50,000	13,000
Permanent differences	19,000	(2,000)
Other items, net	7,000	(17,000)
(Provision for) benefit from income taxes	$ (23,801)	$ (29,326)