INCOME TAXES (Details - Reconciliation of the statutory U.S. federal rate and effective rates) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Federal tax	$ (179,000)	$ 6,231,000	$ 8,256,000
State franchise tax, net of federal benefit	779,000	3,891,000	1,332,000
Other non deductible expenses	301,000	674,000	471,000
Noncontrolling interests in partnerships	(2,748,000)	(1,824,000)	(1,237,000)
Changes in valuation allowance	(33,000)	(462,000)	1,760,000
Return to provision	(2,252,000)	(1,324,000)	1,494,000
PPP Loan	(850,000)	0	0
Gain on change in control	0	0	(8,303,000)
Deferred true-ups and other	4,839,000	(761,000)	(4,254,000)
Uncertain tax provisions	1,036,000	(217,000)	1,046,000
Other reconciling items	2,000	21,000	(171,000)
Income tax expense	$ 895,000	$ 6,229,000	$ 394,000