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SHARE BASED COMPENSATION (Tables)
12 Months Ended
Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]  
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block] There was no options granted in 2023, and the fair values of options in 2022 were estimated using the Black-Scholes option-pricing model at their respective grant date using the following assumptions
   

Year Ended December 31,

 
   

2022

 

Weighted-average grant date fair value per share

 

$0.11 - $0.38

 

Risk-free interest rate

    2.8 %

Dividend yield

    5.3 %

Expected term (in years)

    10  

Volatility

    16 %

 

Share-Based Payment Arrangement, Option, Activity [Table Text Block] Stock option activity during the periods indicated is as follows:
   

Number

of Shares

   

Weighted Average

Exercise Price

   

Weighted Average

Years Remaining

Contractual Term

   

Aggregate

Intrinsic Value

 
                                 

Outstanding at December 31, 2021

    294,100     $ 2.45       5.0     $ 492,000  

Grants

    60,500       3.54       7.5       -  

Exercised

    (120,000 )     1.74       -       -  

Forfeited

    (10,000 )     3.40       -       -  

Outstanding at December 31, 2022

    224,600     $ 2.45       5.0     $ 492,000  

Exercised

    (25,000 )     2.14       -       -  

Forfeited

    (3,000 )     0.96       -       -  

Outstanding at December 31, 2023

    196,600     $ 3.25       5.5     $ 112,000  

Exercisable at December 31, 2023

    140,900     $ 3.01       5.1     $ 109,100