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Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income $ 339,383 $ 249,933
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation expense 2,303 1,750
Depletion expense 974 611
Gain on sale of land (354,577) (80,876)
Unrealized loss (gain) on equity investment in mutual funds 2,007 (240)
Changes in operating assets and liabilities:    
(Increase) decrease in current assets 35,291 12,937
Increase (decrease) in current liabilities 114,784 10,596
Net cash provided by operating activities 140,165 194,711
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchases of certificates of deposit (1,985,920) (2,456,000)
Proceeds from maturity of certificates of deposit 4,682,920 3,854,000
Purchases of mutual funds (3,960) (255,578)
Costs of reforesting timber (9,321) (26,815)
Proceeds from the sale of fixed assets 359,082 109,235
Net cash provided by investing activities 3,042,801 1,224,842
NET INCREASE IN CASH AND CASH EQUIVALENTS 3,182,966 1,419,553
Cash and cash equivalents, beginning of the period 3,280,289 1,860,736
Cash and cash equivalents, end of the period 6,463,255 3,280,289
SUPPLEMENTAL CASH FLOW INFORMATION    
Cash paid for interest
Cash paid for income taxes $ 92,770 $ 67,107