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STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (1,198,593) $ (646,492)
Adjustments to reconcile net loss to net cash from operating activities:    
Depreciation and amortization 3,426,977 2,315,901
Non-cash lease expense 1,142,833 615,690
Loan fee amortization 13,248 13,246
Deferred income taxes (528,859) (156,030)
Change in operating assets and liabilities:    
Accounts receivable 1,232,119 (1,063,573)
Inventories (6,113,280) (3,124,749)
Prepaid expenses and other current assets (68,769) (154,624)
Income tax receivable 435,265 (418,238)
Unearned revenue (704,673) (573,956)
Lease liabilities (1,097,192) (383,189)
Grapes payable 1,237,560 (179,928)
Accounts payable 180,640 818,157
Accrued expenses 53,874 271,557
Net cash from operating activities (1,988,850) (2,666,228)
CASH FLOWS FROM INVESTING ACTIVITIES    
Additions to vineyard development costs (419,023) (670,257)
Additions to property and equipment (4,307,947) (14,809,417)
Net cash from investing activities (4,726,970) (15,479,674)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from investor deposits held as liability 718,857 147,511
Payment on installment note for property purchase (100,303) (94,503)
Proceeds from bank overdraft 393,416
Proceeds from line of credit 2,518,365 166,617
Payment on long-term debt (496,944) (472,442)
Proceeds from long-term debt 1,024,949 2,000,000
Proceeds from issuance of preferred stock 3,371,450 3,778,461
Payment of preferred stock dividend (814,164) (788,351)
Net cash provided by financing activities 6,615,626 4,737,293
NET CHANGE IN CASH AND CASH EQUIVALENTS (100,194) (13,408,609)
CASH AND CASH EQUIVALENTS, beginning of year 338,676 13,747,285
CASH AND CASH EQUIVALENTS, end of year 238,482 338,676
NON-CASH INVESTING AND FINANCING ACTIVITIES    
Purchases of property and equipment and vineyard development costs included in accounts payable 68,855 1,291,029
Reduction in investor deposits for preferred stock 147,511 4,134,422
Gift cards given in lieu of cash dividends 1,232,933 1,078,100
Right of use assets obtained in exchange for operating lease liabilities 3,674,710 3,369,363
Supplemental disclosure of cash flow information:    
Interest paid 595,109 368,691
Income tax paid (received) $ (394,268) $ 417,686