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Balance Sheets (Current Period Unaudited) - USD ($)
Mar. 31, 2023
Dec. 31, 2022
Current assets:    
Accounts receivable $ 77,413 $ 126,423
Prepaid expense and other assets 130,966 28,695
Total current assets 8,413,715 8,307,928
Property and equipment, net 9,095,905 9,079,612
Deferred tax asset 379,262 300,050
Total assets 17,888,882 17,687,590
Current liabilities:    
Trade payables and accrued expenses 30,937 37,626
Unearned revenue 148,700 229,550
Total current liabilities 179,637 267,176
Stockholders' equity:    
Common stock, 3,000,000 shares authorized, no par value, 1,988,701 and 1,974,427 shares issued and outstanding, respectively, as of March 31, 2023, and December 31, 2022 59,335 59,335
Additional paid in capital 2,835,007 2,308,537
Treasury stock, 10,166 shares, at cost (176,592) (176,592)
Retained earnings 14,991,495 15,229,134
Total stockholders' equity 17,709,245 17,420,414
Total liabilities and stockholders' equity 17,888,882 17,687,590
Cash and Cash Equivalents Excluding Certificates of Deposit [Member]    
Current assets:    
Cash and cash equivalents 7,190,450 7,148,207
Certificates of Deposit [Member]    
Current assets:    
Cash and cash equivalents $ 1,014,886 $ 1,004,603