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INCOME TAXES - Deferred Taxes (Details) - USD ($)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Deferred tax asset      
Outside basis in OpCo $ 17,624,909 $ 20,050,732 $ 21,036,307
Federal tax loss carryforwards 1,675,957   622,775
State tax loss carryforwards 238,559   70,441
Deferred tax assets 19,539,425 20,050,732 21,729,523
Valuation allowance (19,539,425) (20,050,732) (20,841,655)
Net deferred tax assets     887,868
Deferred tax liability      
Derivative instruments and other     887,868
Net deferred tax liability     887,868
Outside basis investment in operating company valuation allowance 19,500,000    
Uncertain tax positions $ 0 $ 0 $ 0