D. FIXED ASSETS (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Land and improvements	$ 432,000	$ 422,000
Buildings and improvements	272,000	272,000
Equipment and furnishings	565,000	565,000
Total fixed assets	1,269,000	1,259,000
Less: Accumulated depletion	(608,000)	(553,000)
Net Fixed Assets	661,000	706,000
Investment in Oil and gas properties	6,493,000	9,121,000
Less: Accumulated depreciation	(3,772,000)	(3,513,000)
Net oil and gas properties	$ 2,721,000	$ 5,608,000