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CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
 6 Months Ended
Jun. 30, 2024
Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (325,827) $ (636,370)
Adjustments to reconcile net loss to net cash from operating activities:    
Depreciation and amortization 1,666,003 1,541,272
Non-cash lease expense 278,017 405,669
Loan fee amortization 6,624 6,624
Change in operating assets and liabilities:    
Accounts receivable (412,126) 1,009,503
Inventories (1,177,789) (550,349)
Prepaid expenses and other current assets 226,893 647
Income taxes receivable (136,624) (220,604)
Unearned revenue (138,493) (179,516)
Lease liabilities (221,162) (376,469)
Grapes payable (2,446,233) (1,208,673)
Accounts payable (59,276) 7,590
Accrued expenses 527,921 53,254
Net cash from operating activities (2,212,072) (147,422)
CASH FLOWS FROM INVESTING ACTIVITIES    
Additions to vineyard development costs (126,735) (203,909)
Additions to property and equipment (1,061,541) (1,905,988)
Net cash from investing activities (1,188,276) (2,109,897)
CASH FLOWS FROM FINANCING ACTIVITIES    
Payment on installment note for property purchase (51,148) (49,405)
Proceeds from bank overdraft 350,916
Proceeds from line of credit (350,567) 1,339,176
Payments on long-term debt (258,030) (245,691)
Proceeds from long-term debt 3,500,000 1,025,000
Proceeds from issuance of preferred stock 250,502 402,743
Net cash from financing activities 3,441,673 2,471,823
NET CHANGE IN CASH AND CASH EQUIVALENTS 41,325 214,504
CASH AND CASH EQUIVALENTS, beginning of period 238,482 338,676
CASH AND CASH EQUIVALENTS, end of period 279,807 553,180
NON-CASH INVESTING AND FINANCING ACTIVITIES    
Purchases of property and equipment and vineyard development costs included in accounts payable 89,152 377,991
Reduction in investor deposits for preferred stock 718,857 147,511
Accrued preferred stock dividends 1,126,426 1,023,439
Right of use assets obtained in exchange for operating lease liabilities $ 0 $ 1,090,735