Note 17 - Covid-19 Coronavirus Pandemic	3 Months Ended
Mar. 31, 2020
Notes to Financial Statements
Covid-19 Coronavirus Pandemic [Text Block]	Note 1 7 . COVID- 19 Coronavirus Pandemic In December 2019, a novel strain of coronavirus, COVID- 19, emerged in Wuhan, Hubei Province, China. While initially concentrated in China, the outbreak spread to other countries and infections have been reported globally including in the United States. On March 11, 2020, the World Health Organization declared the COVID- 19 viral disease a pandemic. The duration of the outbreak and new information which emerges concerning the severity of the illness and its treatment still remains unclear. As a result, the federal and state governmental bodies have taken unprecedented measures to try and control the spread of the virus. In response to the COVID- 19 pandemic, on March 15, 2020, the Governor of the State of Ohio announced that the Ohio Department of Health (“ODH”) issued a Director's Order (the “Order”) temporarily closing all Ohio bars and restaurants to in-house patrons. The Order stated that restaurants with take-out and delivery options could continue to operate those services, even as their dining rooms were temporarily closed. The Order also placed a limit on mass gatherings and large community events. On March 19, 2020, the ODH issued a Director’s Order temporarily closing all salons and spas in the state of Ohio and also further limited the number of individuals for gatherings. On March 23, 2020, a “Stay at Home” order was issued by the ODH. The Stay at Home order stated that all individuals living within the State of Ohio are ordered to stay at home or at their place of residence. Under the order, individuals were only allowed to leave their home for essential activities including tasks related to their health and safety, obtaining necessary supplies and services and certain types of work. The Stay at Home Order required all non-essential businesses to cease operations. On March 2020 the Governor of the state of Pennsylvania issued a similar Stay at Home order. Under the order, all non-essential businesses were required to cease operations. In accordance with the “Essential Critical Infrastructure Workforce” guidance issued by the U.S Department of Homeland Security, Cybersecurity & Infrastructure Agency (“CISA”) on March 19, 2020, the Company’s waste management services, restaurant carry-out, overnight lodging and outdoor golf courses have remained in operation. In May 2020, the state of Ohio began the gradual phased process of reopening certain businesses that were temporarily closed under the Order. In Ohio, the Company’s dining rooms, salon and spa services can reopen under certain mandatory restrictions. Fitness and athletic operations are temporarily closed in accordance with the Order. In Pennsylvania, the Company’s in-house dining, fitness, athletics, salon and spa operations are temporarily closed in accordance with the Order. The continued spread of COVID- 19 and related governmental orders have adversely impacted our operations and related financial results. We expect our restaurant operations to generate significantly lower revenue as a result of the government mandated restrictions placed on in-house dining. In addition, the Company has seen high levels of room and event cancellations through the third quarter of 2020 with some tentative re-bookings in the fourth quarter and into 2021. Our fitness, athletics, salon and spa operations generated no revenue under the mandate. We cannot predict the duration of the mandate or any limitations the government may impose on our operations, which may include, among others, mask protection as well as other measures to enforce social distancing measures. As government restrictions are reduced or lifted, we may experience weakened demand in light of continued travel restrictions or warnings, consumer fears and reduced consumer discretionary spending and general economic uncertainty. In light of the foregoing, we are unable to determine when our operations will return to pre-pandemic demand or pricing. During this time, the Company has engaged in aggressive efforts to reduce expenses, including reducing employee costs, through hiring freezes, headcount reductions and substantial furloughs of employees.

Note

. COVID-

Coronavirus

Pandemic

December 2019,

a novel strain of coronavirus, COVID-

19,

emerged in Wuhan, Hubei Province, China. While initially concentrated in China, the outbreak spread to other countries and infections have been reported globally including in the United States. On

March 11, 2020,

the World Health Organization declared the COVID-

viral disease a pandemic. The duration of the outbreak and new information which emerges concerning the severity of the illness and its treatment still remains unclear. As a result, the federal and state governmental bodies have taken unprecedented measures to try and control the spread of the virus.

In response to the COVID-

pandemic, on

March 15, 2020,

the Governor of the State of Ohio announced that the Ohio Department of Health (“ODH”) issued a Director's Order (the “Order”) temporarily closing all Ohio bars and restaurants to in-house patrons. The Order stated that restaurants with take-out and delivery options could continue to operate those services, even as their dining rooms were temporarily closed. The Order also placed a limit on mass gatherings and large community events.

March 19, 2020,

the ODH issued a Director’s Order temporarily closing all salons and spas in the state of Ohio and also further limited the number of individuals for gatherings. On

March 23, 2020,

a “Stay at Home” order was issued by the ODH. The Stay at Home order stated that all individuals living within the State of Ohio are ordered to stay at home or at their place of residence. Under the order, individuals were only allowed to leave their home for essential activities including tasks related to their health and safety, obtaining necessary supplies and services and certain types of work. The Stay at Home Order required all non-essential businesses to cease operations. On

March 2020

the Governor of the state of Pennsylvania issued a similar Stay at Home order. Under the order, all non-essential businesses were required to cease operations.

In accordance with the “Essential Critical Infrastructure Workforce” guidance issued by the U.S Department of Homeland Security, Cybersecurity & Infrastructure Agency (“CISA”) on

March 19, 2020,

the Company’s waste management services, restaurant carry-out, overnight lodging and outdoor golf courses have remained in operation.

May 2020,

the state of Ohio began the gradual phased process of reopening certain businesses that were temporarily closed under the Order. In Ohio, the Company’s dining rooms, salon and spa services can reopen under certain mandatory restrictions. Fitness and athletic operations are temporarily closed in accordance with the Order. In Pennsylvania, the Company’s in-house dining, fitness, athletics, salon and spa operations are temporarily closed in accordance with the Order.

The continued spread of COVID-

and related governmental orders have adversely impacted our operations and related financial results. We expect our restaurant operations to generate significantly lower revenue as a result of the government mandated restrictions placed on in-house dining. In addition, the Company has seen high levels of room and event cancellations through the

third

quarter of

2020

with some tentative re-bookings in the

fourth

quarter and into

2021.

Our fitness, athletics, salon and spa operations generated

revenue under the mandate. We cannot predict the duration of the mandate or any limitations the government

may

impose on our operations, which

may

include, among others, mask protection as well as other measures to enforce social distancing measures.

As government restrictions are reduced or lifted, we

may

experience weakened demand in light of continued travel restrictions or warnings, consumer fears and reduced consumer discretionary spending and general economic uncertainty. In light of the foregoing, we are unable to determine when our operations will return to pre-pandemic demand or pricing. During this time, the Company has engaged in aggressive efforts to reduce expenses, including reducing employee costs, through hiring freezes, headcount reductions and substantial furloughs of employees.