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NOTES RECEIVABLE AND ADVANCES, NET - Summary (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other notes receivable	$ 16,267	$ 22,275
Total notes receivable and advances, current portion	5,556,267	5,012,275
Total notes receivable and advances, non-current portion, net	970,771	959,318
Sierra Springs advances receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Sierra Springs advances receivable	5,540,000	4,990,000
Daney Ranch
Accounts, Notes, Loans and Financing Receivable [Line Items]
Daney Ranch note receivable	992,210	993,000
Unamortized discount for implied interest	(21,439)	(33,682)
Total notes receivable and advances, non-current portion, net	$ 970,771	$ 959,318

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Long-Term advances receivable from a party that is affiliated with the reporting entity by means of direct or indirect ownership. This does not include advances to clients.

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Amount of unamortized purchase premium (discount) on financing receivable. Excludes financing receivable covered under loss sharing agreement.

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