Intangible Assets and Goodwill (Tables)

12 Months Ended

Dec. 31, 2023

Intangible Assets and Goodwill [Abstract]

Schedule of Intangible Assets Acquired

The amount of tradename intangible assets acquired in each transaction is shown in the table below.

				Useful life
Transaction	Acquisition Date	Amount		(in years)
Green Man Acquisition	December 2022		150,000	1
Green Tree Acquisition	December 2022		950,000	2
Trees MLK Acquisition (1)	January 2022		88,000	10
Trees Portland Acquisition	December 2021		292,000	10
Trees Waterfront Acquisition (1)	December 2021		217,000	10
Trees Englewood Acquisition	September 2021		1,399,000	10

(1) The trade name intangible asset for these acquisitions was fully impaired in 2022. See discussion of impairment charges below in this footnote.

Schedule of Tradename Intangible Assets

The following table summarizes the change in the Company’s tradename intangible assets from December 31, 2022 to December 31, 2023:

	Gross Intangible Assets			Accumulated Amortization			Net Intangible Assets
Balance as of December 31, 2021	$	6,323,780		$	(323,967	)	$	5,999,813
Purchase price allocation adjustments (see Note 2)		(3,942,000	)		—			(3,942,000	)
Tradename intangibles acquired		1,188,000			—			1,188,000
Amortization		—			(148,538	)		(148,538	)
Impairment		(553,377	)		—			(553,377	)
Balance as of December 31, 2022		3,016,403			(472,505	)		2,543,898
Purchase price allocation adjustments (see Note 2)		(150,000	)		—			(150,000	)
Station 2 license intangibles acquired		590,536			(31,987	)		558,549
Transfer of Station 2 license		(558,549	)		—			(558,549	)
Transfer of Green Tree assets		(135,922	)		—			(135,922	)
Amortization		—			(620,485	)		(620,485	)
Balance as of December 31, 2023	$	2,762,468		$	(1,124,977	)	$	1,637,491

Schedule of Estimated Amortization Expense

Estimated amortization expense for the next five years is as follows:

Year Ended December 31,	Amount
2024	$	500,425
2025		169,100
2026		169,100
2027		169,100
2028		169,100
Thereafter		460,666
Total	$	1,637,491

Schedule of Carrying Amount of Goodwill

The following represents a summary of changes in the carrying amount of goodwill for the years ended December 31, 2023 and 2022 on a consolidated basis and by segment:

	Gross Goodwill			Accumulated Impairment			Net Goodwill
Balance as of December 31, 2021	$	11,283,857		$	(2,484,200	)	$	8,799,657
Goodwill acquired		8,094,258			—			8,094,258
Purchase price allocation adjustment		3,942,000			—			3,942,000
Impairment		—			(2,450,941	)		(2,450,941	)
Balance as of December 31, 2022		23,320,115			(4,935,141	)		18,384,974
Transfer of Green Tree assets		(1,757,381	)					(1,757,381	)
Purchase price allocation adjustment		768,504			—			768,504
Impairment		—			(1,516,000	)		(1,516,000	)
Balance as of December 31, 2023	$	22,331,238		$	(6,451,141	)	$	15,880,097

	Gross Goodwill			Accumulated Impairment			Net Goodwill
Balance as of December 31, 2021	$	8,799,657		$	—		$	8,799,657
Goodwill acquired		8,094,258			—			8,094,258
Purchase price allocation adjustment		3,942,000			—			3,942,000
Impairment		—			(2,450,941	)		(2,450,941	)
Balance as of December 31, 2022		20,835,915			(2,450,941	)		18,384,974
Transfer of Green Tree assets		(1,757,381	)		—			(1,757,381	)
Purchase price allocation adjustment		768,504			—			768,504
Impairment		—			(1,516,000	)		(1,516,000	)
Balance as of December 31, 2023	$	19,847,038		$	(3,966,941	)	$	15,880,097

	Gross Goodwill		Accumulated Impairment			Net Goodwill
Balance as of December 31, 2021		2,484,200	$	(2,484,200	)	$	—
Goodwill acquired		—		—			—
Impairment		—		—			—
Balance as of December 31, 2022		2,484,200		(2,484,200	)		—
Goodwill acquired		—		—			—
Balance as of December 31, 2023	$	2,484,200	$	(2,484,200	)	$	—