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CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
 3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (521,805) $ (744,823)
Adjustments to reconcile net loss to net cash from operating activities:    
Depreciation and amortization 833,510 767,393
Non-cash lease expense 140,302 205,775
Loan fee amortization 3,312 3,312
Change in operating assets and liabilities:    
Accounts receivable (216,815) 1,096,856
Inventories (566,885) (368,046)
Prepaid expenses and other current assets 15,096 (141,355)
Income tax receivable (211,400) (261,508)
Unearned revenue (30,705) (60,415)
Lease liabilities (109,509) (179,888)
Grapes payable (2,446,233) (1,208,673)
Accounts payable (198,720) (287,113)
Accrued expenses 297,083 (101,447)
Net cash from operating activities (3,012,769) (1,279,932)
CASH FLOWS FROM INVESTING ACTIVITIES    
Additions to vineyard development costs (23,644) (19,232)
Additions to property and equipment (306,654) (1,480,944)
Net cash from investing activities (330,298) (1,500,176)
CASH FLOWS FROM FINANCING ACTIVITIES    
Payment on installment note for property purchase (26,023) (24,519)
Proceeds from bank overdraft 129,105 316,339
Proceeds from line of credit 635,946 1,011,461
Payment on long-term debt (128,473) (110,252)
Proceeds from long-term debt 2,500,000 1,000,000
Proceeds from issuance of preferred stock 250,502 402,743
Net cash from financing activities 3,361,057 2,595,772
NET CHANGE IN CASH AND CASH EQUIVALENTS 17,990 (184,336)
CASH AND CASH EQUIVALENTS, beginning of period 238,482 338,676
CASH AND CASH EQUIVALENTS, end of period 256,472 154,340
NON-CASH INVESTING AND FINANCING ACTIVITIES    
Purchases of property and equipment and vineyard development costs included in accounts payable 194,351 4,015
Reduction in investor deposits for preferred stock 718,857 147,511
Accrued preferred stock dividends 563,177 511,719
Right of use assets obtained in exchange for operating lease liabilities $ 0 $ 695,565