LuxUrban Hotels (LUXH) S-111 Oct 22IPO registrationFinancial data

Company Profile

Document and Entity Information

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2022
Document and Entity Information [Abstract]
Document Type	S-1
Entity Registrant Name	CORPHOUSING GROUP INC.
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Central Index Key	0001893311
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets	Jun. 30, 2022 USD ($)
Current Assets
Cash	$ 556
Processor retained funds	4,616,255
Prepaid expenses and other current assets	512,939
Deferred offering costs	1,234,500
Security deposits - current	276,943
Total Current Assets	6,641,193
Other Assets
Furniture and equipment, net	8,944
Restricted cash	1,100,000
Security deposits - noncurrent	4,108,010
Operating lease right-of-use asset, net	49,941,971
Total Other Assets	55,158,925
Total Assets	61,800,118
Current Liabilities
Accounts payable and accrued expenses	5,301,053
Rents received in advance	4,071,095
Merchant cash advances - net of unamortized costs of $0 and $57,768, respectively	575,489
Loans payable - current portion	2,780,054
Loans payable - SBA - PPP Loan - current portion	815,183
Convertible loans payable - related parties - current portion	2,596,865
Loans payable - related parties - current portion	1,071,128
Operating lease liability - current	7,182,381
Income taxes payable	750,000
Total Current Liabilities	25,143,248
Long-Term Liabilities
Loans payable	545,789
Loans payable - SBA - EIDL Loan	800,000
Convertible loans payable - related parties	700,195
Line of credit	94,975
Operating lease liability	43,962,492
Total Long-term Liabilities	46,103,451
Total Liabilities	71,246,699
Commitments and Contingencies
Stockholders' Deficit
Common stock (shares authorized, issued and outstanding - 90,000,000; 21,675,001; 21,675,001; respectively)	216
Accumulated deficit	(9,446,797)
Total Stockholders' Deficit	(9,446,581)
Total Liabilities and Stockholders' Deficit	$ 61,800,118

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Condensed Consolidated Balance Sheets
Unamortized costs for merchant cash advances	$ 0	$ 57,768	$ 57,768
Shares authorized	90,000,000	90,000,000
Shares issued	21,675,001	21,675,001
Shares outstanding	21,675,001	21,675,001

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
Condensed Consolidated Statements of Operations - USD ($)	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Condensed Consolidated Statements of Operations
Rental Revenue	$ 12,656,540		$ 6,728,686	$ 24,419,439	$ 11,688,873	$ 32,223,365	$ 13,540,488
Refunds and Allowances	2,455,202		2,545,820	5,118,676	4,199,978	10,843,452	5,266,629
Net Rental Revenue	10,201,338		4,182,866	19,300,763	7,488,895	21,379,913	8,273,859
Cost of Revenue	7,344,720		4,035,238	13,930,882	7,920,531	19,269,153	11,232,643
Gross Profit (Loss)	2,856,618		147,628	5,369,881	(431,636)	2,110,760	(2,958,784)
General and Administrative Expenses
Administrative and other	809,121		701,040	1,559,742	1,258,458	2,680,005	1,045,728
Professional fees	76,500		37,390	305,485	90,404	164,632	61,512
Total General and Administrative Expenses	885,621		738,430	1,865,227	1,348,862	2,844,637	1,107,240
Net Income (Loss) Before Other Income (Expense)	1,970,997		(590,802)	3,504,654	(1,780,498)	(733,877)	(4,066,024)
Other Income (Expense)
Other income	137,154		434	587,067	467	127,058	28,068
Interest and financing costs	(595,742)		(542,764)	(1,159,879)	(660,007)	(1,626,565)	(577,769)
Total Other Expenses	(458,588)		(542,330)	(572,812)	(659,540)	(1,499,507)	(549,701)
Income (Loss) Before Provision for Income Taxes	1,512,409		(1,133,132)	2,931,842	(2,440,038)
Provision for Income Taxes
Current	750,000			750,000
Net Income (Loss)	$ 762,409	$ 1,419,433	$ (1,133,132)	$ 2,181,842	$ (2,440,038)	$ (2,233,384)	$ (4,615,725)
Basic earnings per common share	$ 0.04			$ 0.10
Diluted earnings per common share	$ 0.04			$ 0.10
Basic, weighted average number of common shares outstanding	21,675,001			21,315,747
Diluted, weighted average number of common shares outstanding	21,675,001			21,675,001

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Deficit - USD ($)	Common Stock [Member]	Members' Deficit	Additional Paid-in Capital	Accumulated Deficit	Total
Beginning balance at Dec. 31, 2019		$ (2,106,933)
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net Income (Loss)		(4,615,725)			$ (4,615,725)
Contributions		500,884
Distributions		(1,573,895)
Ending balance at Dec. 31, 2020	$ 0	(7,795,669)	$ 0	$ 0	0
Ending balance (in shares) at Dec. 31, 2020	0
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net Income (Loss)		(1,306,906)
Contributions		33,821
Distributions		(568,485)
Ending balance at Mar. 31, 2021		(9,637,239)
Beginning balance at Dec. 31, 2020	$ 0	(7,795,669)	0	0	0
Beginning balance (in shares) at Dec. 31, 2020	0
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net Income (Loss)					(2,440,038)
Ending balance at Jun. 30, 2021		(11,190,406)
Beginning balance at Dec. 31, 2020	$ 0	(7,795,669)	0	0	0
Beginning balance (in shares) at Dec. 31, 2020	0
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net Income (Loss)		(2,233,384)			(2,233,384)
Contributions		72,082
Distributions		(1,257,079)
Ending balance at Dec. 31, 2021	$ 0	(11,214,050)	0	0	(11,214,050)
Ending balance (in shares) at Dec. 31, 2021	0
Beginning balance at Mar. 31, 2021		(9,637,239)
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net Income (Loss)		(1,133,132)			(1,133,132)
Contributions		10,205
Distributions		(430,240)
Ending balance at Jun. 30, 2021		(11,190,406)
Beginning balance at Dec. 31, 2021	$ 0	(11,214,050)	0	0	(11,214,050)
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net Income (Loss)				1,419,433	1,419,433
Cumulative Effects Of Changes In Accounting Principle		(414,373)			(414,373)
Conversion to C Corp	$ 216	11,628,423		(11,628,639)
Conversion to C Corp (in shares)	21,675,001
Ending balance at Mar. 31, 2022	$ 216			(10,209,206)	(10,208,990)
Ending balance (in shares) at Mar. 31, 2022	21,675,001
Beginning balance at Dec. 31, 2021	$ 0	$ (11,214,050)	$ 0	0	(11,214,050)
Beginning balance (in shares) at Dec. 31, 2021	0
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net Income (Loss)					2,181,842
Ending balance at Jun. 30, 2022	$ 216			(9,446,797)	(9,446,581)
Ending balance (in shares) at Jun. 30, 2022	21,675,001
Beginning balance at Mar. 31, 2022	$ 216			(10,209,206)	(10,208,990)
Beginning balance (in shares) at Mar. 31, 2022	21,675,001
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net Income (Loss)				762,409	762,409
Ending balance at Jun. 30, 2022	$ 216			$ (9,446,797)	$ (9,446,581)
Ending balance (in shares) at Jun. 30, 2022	21,675,001

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended		12 Months Ended
Condensed Consolidated Statements of Cash Flows - USD ($)	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Cash Flows from Operating Activities
Net Income (Loss)	$ 2,181,842	$ (2,440,038)	$ (2,233,384)	$ (4,615,725)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation expense	2,556
(Increase) in:
Processor retained funds	(4,559,391)	(55,200)	1,650	(40,526)
Prepaid expenses and other assets	(346,272)	(24,500)	(938,621)
Security deposits - current		(97,961)	(1,219,966)	(120,337)
Security deposits - noncurrent	(2,731,000)	(521,602)
Operating lease right-of-use asset	(49,941,971)
Increase (Decrease) in:
Accounts payable and accrued expenses	1,091,687	(1,252,473)	436,447	3,275,838
Deferred rent	(951,185)	63,548	325,114	23,948
Operating lease liability	51,144,873
Income taxes payable	750,000
Rents received in advance	2,251,152	3,756,577	961,405	240,508
Net cash used in operating activities	(1,107,709)	(571,649)	(2,667,355)	(1,236,294)
Cash Flows from Financing Activities
Deferred offering costs - net	(462,546)	(50,000)
Proceeds from loans payable - net	1,133,725	541,634	1,219,665	651,423
Proceeds from loans payable - related parties - net	1,240,607	201,085
(Repayments of) proceeds from merchant cash advances - net	(810,519)	840,986
Contributions from members		44,026	72,082	500,884
Distributions to members		(998,725)	(1,257,079)	(1,573,895)
Net cash provided by financing activities	1,101,267	579,006	3,785,341	1,221,766
Net (Decrease) increase in Cash and Restricted Cash	(6,442)	7,357	1,106,486	(14,528)
Cash and Restricted Cash - beginning of period	1,106,998	512	512	15,040
Total Cash and Restricted Cash - end of period	1,100,556	7,869	1,106,998	512
Cash	556	7,869	6,998	512
Restricted cash	1,100,000		1,100,000
Total Cash and Restricted Cash	1,100,556	7,869	1,100,000
Cash paid for:
Interest	$ 1,010,688	$ 518,694	$ 1,333,677	$ 434,587

DESCRIPTION OF BUSINESS AND PRI

DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION	6 Months Ended	12 Months Ended
DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION	Jun. 30, 2022	Dec. 31, 2021
DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION
DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION	1 - DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION CorpHousing Group (CHG) utilizes a long-term lease, asset-light business model to acquire and manage a growing portfolio of short-term rental properties in major metropolitan cities. The Company’s future growth focuses primarily on seeking to create “win-win” opportunities for owners of dislocated hotels, including those impacted by COVID-19 travel restrictions, while providing CHG favorable operating margins. CHG operates these properties in a cost-effective manner by leveraging technology to identify, acquire, manage, and market them globally to business and vacation travelers through dozens of third-party sales and distribution channels, and the Company’s own online portal. The Company manages a portfolio of multi-family and hotel units located in metropolitan cities in California, New York, Florida, Washington, Colorado, Massachusetts, and Washington D.C. As of June 30, 2022 and 2021, total units available were 584 and 423, respectively. Average units available for the three months and six months ended June 30, 2022, were 565 and 577, respectively as compared to 376 and 396, respectively for the three months and six months ended June 30, 2021. The consolidated financial statements include the accounts of CorpHousing Group Inc. (“Corphousing”) and its wholly owned subsidiary SoBeNY Partners LLC (“SoBeNY”). In June 2021, the members of SoBeNY exchanged all of their membership interests for additional membership interests in Corphousing LLC, with SoBeNY becoming a wholly owned subsidiary of Corphousing LLC. Both entities were under common control at the time of the transaction. Since there was no change in control over the net assets, there is no change in basis in the net assets. In January 2022, Corphousing and its wholly owned subsidiary, SoBeNY, converted into C corporations, with the then current members of Corphousing becoming the stockholders of the newly formed C corporation, CorpHousing Group Inc. The conversion has no effect on our business or operations and was undertaken to convert the forms of these legal entities into corporations for purposes of operating as a public company. All properties, rights, businesses, operations, duties, obligations and liabilities of the predecessor limited liability companies remain those of CorpHousing Group Inc. and SoBeNY Partners Inc. All significant intercompany accounts and transactions have been eliminated in consolidation. These condensed consolidated financial statements should be read in conjunction with the financial statements and additional information as contained in our prospectus for the year ended December 31, 2021 filed on August 15, 2022. Results of operations for the three and six months ended June 30, 2022 are not necessarily indicative of the operating results that may be expected for the year ending December 31, 2022. The other information in these condensed consolidated financial statements is unaudited but, in the opinion of management, reflects all adjustments necessary for a fair presentation of the results for the periods covered. All such adjustments are of a normal recurring nature unless disclosed otherwise.	1 - DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION Corphousing LLC and Affiliates (the “Company”), satisfies the demand in the short-term, vacation, and business travel market by leveraging technology to conduct long-term lease and short-term rental real estate arbitrage and asset management. The Company identifies and acquires individual and multi-family apartments and hotels with multiple rooms (“Units”), directly from real estate developers and property owners, through short-term and long-term lease agreements, in high-density, urban core, major metropolitan cities located in close proximity to convention centers, universities, hospitals, cultural venues, and event space. The Company manages a portfolio of multi-family and hotel units located in metropolitan cities in California, New York, Florida, Washington, Colorado, Massachusetts, and Washington D.C. As of December 31, 2021, and 2020, total units available were 462 and 330, respectively. Average units available for the year ended December 31, 2021 and 2020 were 473 and 288, respectively. The consolidated financial statements include the accounts of Corphousing LLC (“Corphousing”) and its wholly owned subsidiary S-BE Rentals LLC (“S-BE”), and SoBeNY Partners LLC (“SoBeNY”), which is affiliated through common control. All significant intercompany accounts and transactions have been eliminated in consolidation.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Basis of Presentation b. Revenue Recognition — The Company accounts for revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606 which was adopted at the beginning of fiscal year 2018 using the modified retrospective method. The Company did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the effect was immaterial. Payment received for the future use of a rental unit is recognized as a liability and reported as rents received in advance on the balance sheets. Rents received in advance are recognized as revenue after the rental unit is occupied by the customer for the agreed upon length of time or, if the rental is cancelled, rental amounts are refunded to customers (by us or our third-party service providers, or through reversal of the customers’ charges against our processer-retained funds) or forfeited by the customers in accordance with the specific terms of the reservation. The rents received in advance balance as of June 30, 2022 and December 31, 2021, was $4,071,095 and $1,819,943, respectively and is expected to be recognized as revenue within a one-year period. c. Use of Estimates d. Fair Value of Financial Instruments e. Advertising — f. Commissions — g. Deferred Rent h. Income Taxes Accounting for Uncertainty in Income Taxes, The Company recorded a provision for income taxes of $750,000 for the six months and June 30, 2022 implying a tax rate of approximately 30% before the consideration of other income. For 2021, the Company, which has been classified as a partnership for federal income tax purposes, is not subject to federal, state, and certain local income taxes and, accordingly, makes no provision for income taxes in its financial statements. The Company’s taxable income or loss is reportable by its stockholders. For 2022, the Company, converted into a C corporation. i. Sales Tax Company accrued sales tax payable of approximately $866,409 and $296,000, respectively and it is included in accounts payable and accrued expenses in the consolidated balance sheet. The Company is in the process of filing for the Voluntary Disclosure and Compliance Program with any taxing authority to avoid any potential penalties where the Company has been delinquent in filing returns. j. Paycheck Protection Program Loan (“PPP”) — k. Earnings Per Share (“EPS”)	2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Basis of Presentation b. Revenue Recognition — Prior to the pandemic the vast majority of the Company’s reservations had been non-refundable therefore the Company had very strict refund policies in place. During the pandemic third party sales channels as well as credit card companies and processors enacted force majeure circumstances outside the stated policies on the websites the company sold inventory on forcing abnormal refund rates and forcing the move to flexible cancelation policies resulting in refunds on nonrefundable policies. Refunds are treated as a reduction of net revenue and are recognized in the period of which the cancelation or refund occurred. We have multiple refund policies in place across different sales channels which vary by price. Some require a deposit at the time of booking required which will be forfeited on cancelation through varying period of time prior to check-in, some require full prepayment with either flexible (can cancel with a full refund) or Non-refundable (forfeit entire amount), some payments are held by the sales the channel until check or post check-in in which the third party sales channel handles payments, cancelations, and the refunds to guests. As of early April 2022, the Company has moved most of its larger multi-unit properties back to nonrefundable cancelation policies. The Company accounts for revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606 which was adopted at the beginning of fiscal year 2018 using the modified retrospective method. Payment received for the future use of a rental unit is recognized as a liability and reported as rents received in advance on the consolidated balance sheets. Rents received in advance are recognized as revenue after the rental unit is occupied by the customer for the agreed upon length of time or returned to the customer if they cancel the reservation within the agreed upon period of time. The rents received in advance balance as of December 31, 2021 and 2020 was $1,819,943 and $858,538, respectively, and is expected to be recognized as revenue within a one-year period. c. Use of Estimates d. Fair Value of Financial Instruments — e. Advertising — general and administrative expenses f. Commissions — g. Deferred Rent deferred rent other liabilities h. Income Taxes Accounting for Uncertainty in Income Taxes, The Company did not have unrecognized tax benefits as of December 31, 2021 and 2020. The Company recognizes interest and penalties accrued on any unrecognized tax benefits as a component of provision for income taxes. The Company, which has been classified as a partnership for federal income tax purposes, is not subject to federal, state, and certain local income taxes and, accordingly, makes no provision for income taxes in its financial statements. The Company’s taxable income or loss is reportable by its members. i Sales Tax j. Paycheck Protection Program Loan (“PPP”) — k. Deferred Offering Costs balance sheet date that are directly related to the Proposed Public Offering and that will be charged to shareholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be charged to operations. i. Restricted cash 2021 2020 Cash 6,998 512 Restricted Cash 1,100,000 — Cash and restricted cash 1,106,998 512 m. Recently Issued Accounting Pronouncements — Topic 842 is effective for the Company beginning January 1, 2022. The standard requires the use of a modified retrospective transition approach, which includes a number of optional practical expedients that entities may elect to apply. Management has not evaluated the impact of the adoption of Topic 842 on its consolidated balance sheets or consolidated statements of operations. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

GOING CONCERN

GOING CONCERN	6 Months Ended	12 Months Ended
GOING CONCERN	Jun. 30, 2022	Dec. 31, 2021
GOING CONCERN
GOING CONCERN	3 - GOING CONCERN The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. The Company has negative working capital of $18,502,055 and a stockholders’ deficit of $9,446,581, as of June 30, 2022. For the six months ended June 30, 2022, the Company achieved net income of $2,181,842. Management believes these conditions raise substantial doubt about the Company’s ability to continue as a going concern for the twelve months following the date these financial statements are issued. Management intends to finance operations over the next twelve months through continued net income and profits, borrowings from existing loans, by entering into new loan agreements and by an initial public offering and subsequent sales of common stock. The accompanying consolidated financial statements do not include any adjustments that might be required should the Company be unable to continue as a going concern.	3 - GOING CONCERN The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred a loss of $2,233,384 for the year ending December 31, 2021 and has negative working capital of $8,517,242 and a members’ deficit of $11,214,050, as of December 31, 2021. Management believes these conditions raise substantial doubt about the Company’s ability to continue as a going concern for the twelve months following the date these financial statements are issued. Management intends to finance operations over the next twelve months through borrowings from existing loans, and by equity including the initial public offering. The accompanying consolidated financial statements do not include any adjustments that might be required should the Company be unable to continue as a going concern.

LEASES

LEASES	6 Months Ended	12 Months Ended
LEASES	Jun. 30, 2022	Dec. 31, 2021
LEASES
LEASES	4 - LEASES In February 2017, the FASB issued ASU No. 2016-02, Leases (“Topic 842”), to provide guidance on recognizing lease assets and lease liabilities on the consolidated balance sheet and disclosing key information about lease arrangements, specific differentiating between different types of leases. The Company adopted Topic 842, with an effective date of January 1, 2022. The consolidated financial statements from this date are presented under the new standard, while the comparative periods presented are not adjusted and continue to be reported in accordance with the Company’s historical accounting policy. This standard requires all lessees to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments. Under Topic 842, the Company applied a dual approach to all leases whereby the Company is a lessee and classifies leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the Company. Lease classification is evaluated at the inception of the lease agreement. Regardless of classification, the Company records a right-of-use asset and a lease liability for all leases with a term greater than 12 months. Operating lease expense is recognized on a straight-line basis over the term of the lease. Operating right of use (“ROU”) assets and operating lease liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of lease payments not yet paid. Operating right of use assets represent our right to use an underlying asset and is based upon the operating lease liabilities adjusted for prepayments or accrued lease payments, initial direct costs, lease incentives, and impairment of operating lease assets. To determine the present value of lease payments not yet paid, we estimate incremental secured borrowing rates corresponding to the maturities of the leases. The adoption of the new lease standard had a significant impact on the Consolidated Balance Sheets, resulting in the recognition on 1/1/2022 a right-of-use asset of $36,304,289, current lease liabilities of $7,370,890 and long-term lease liabilities of $29,884,584. In addition, the Company recognized an approximate $414,373 cumulative effect adjustment to retained earnings on the Consolidated Statements of Shareholders’ Equity related to the unamortized deferred lease costs incurred in prior periods which do not meet the definition of initial direct costs under Topic 842. The adoption of Topic 842 did not have a significant impact on the lease classification or a material impact on the Consolidated Statements of Operations and liquidity. The components of the right-of-use asset and lease liabilities as of June 30, 2022 are as follows: At June 30, 2022, supplemental balance sheet information related to leases were as follows: Operating lease right of use asset $ 49,941,971 Operating lease liability, current portion $ 7,182,381 Operating lease liability, net of current portion $ 43,962,492 At June 30, 2022, future minimum lease payments under the non-cancelable operating leases are as follows: Twelve Months Ending June 30, 2023 $ 9,730,956 2024 9,916,779 2025 10,106,552 2026 10,422,764 2027 7,788,145 Thereafter 72,773,441 Total lease payment $ 120,738,637 The following summarizes other supplemental information about the Company’s operating lease: June 30, 2022 Weighted average discount rate 10 % Weighted average remaining lease term (years) 9.1 years Three Months Six Months Ended Ended June 30, 2022 June 30, 2022 Operating lease cost $ 2,839,925 $ 5,787,499	13 - RENT EXPENSE The Company is obligated under various long-term leases, certain of which contain renewal options, for its Units, which expire on various dates through December 2027. At December 31, 2021, minimum future rental payments pursuant to the above-mentioned noncancelable operating leases are approximately as follows: For the Fiscal Years Ending 2022 $ 9,558,000 2023 6,162,000 2024 5,750,000 2025 5,671,000 2026 5,210,000 Thereafter 26,988,000 $ 69,466,000 For the year ended December 31, 2021, rent and related costs totaled approximately $10,363,000, including a deferred rent increase of approximately $325,000, and are reported as a component of cost of revenue in the accompanying consolidated statements of operations. For the year ended December 31, 2020, rent and related costs totaled approximately $6,292,000, including a deferred rent increase of approximately $24,000, and are reported as a component of cost of revenue in the accompanying consolidated statements of operations.

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	6 Months Ended	12 Months Ended
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	Jun. 30, 2022	Dec. 31, 2021
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	5 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued expenses totaled $5,301,053 and $4,209,366 as of June 30, 2022 and December 31, 2021, respectively. As of June 30, 2022 the balance consisted of approximately $937,459 of credit cards payable, $681,000 of professional fees, $1,184,481 of rent, $425,000 of commissions, $866,409 in sales tax, $678,669 in costs related to the initial public offering, $112,500 of furniture, and $415,537 of other miscellaneous items. As of December 31, the balance consisted of approximately $980,000 of credit cards payable, $600,000 of professional fees, $570,000 of rent, $570,000 of commissions, $475,000 of short-term negative cash balances, $295,000 in sales tax, $290,000 in costs related to the initial public offering, $228,000 of refunds, $97,000 of furniture, and $105,000 of other miscellaneous items.	4 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued expenses totaled $4,209,366 and $3,772,919 as of December 31, 2021 and 2020, respectively. As of December 31, 2021, the balance consisted of approximately $980,000 of credit cards payable, $600,000 of professional fees, $570,000 of rent, $570,000 of commissions, $475,000 of short-term negative cash balances, $295,000 in sales tax, $290,000 in costs related to the initial public offering, $228,000 of refunds, $97,000 of furniture, and $105,000 of other miscellaneous items. As of December 31, 2020, the balance consisted of approximately $2,050,000 of rent, $212,000 of credit cards payable, $207,000 of professional fees, $260,000 of commissions, $475,000 of short-term negative cash balances, $443,000 in sales tax, $97,000 of marketing, and $29,000 of other miscellaneous items.

LOANS PAYABLE - SBA - PPP LOAN

LOANS PAYABLE - SBA - PPP LOAN	6 Months Ended	12 Months Ended
LOANS PAYABLE - SBA - PPP LOAN	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE-SBA-PPP LOAN
LOANS PAYABLE-SBA-PPP LOAN	6 - LOANS PAYABLE — SBA — PPP LOAN On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was enacted to provide emergency assistance for individuals, families, and organizations affected by the coronavirus pandemic. The PPP, created through the CARES Act, provides qualified organizations with loans of up to $10,000,000. Under the terms of the CARES Act and the PPP, the Company can apply for and be granted forgiveness for all or a portion of the loan issued to the extent the proceeds are used in accordance with the PPP. In April and May 2020, SoBeNY and Corphousing obtained funding of $516,225 and $298,958, respectively, from a bank established by the Small Business Administration (“SBA”). The loans have an initial deferment period wherein no payments are due until the application of forgiveness is submitted, not to exceed ten months from the covered period. Interest will continue to accrue during this deferment period. After the deferment period ends, the loans are payable in equal monthly installments of $29,052 and $15,932, respectively, including principal and interest at a fixed rate of 1.00%, through April and May 2022. No collateral or personal guarantees were required to obtain the PPP loans. Accrued interest at June 30, 2022 and December 31, 2021, was $16,303 and $13,337, respectively and is included in accounts payable and accrued expenses in the consolidated balance sheets. Future minimum principal repayments of the SBA — PPP loans payable are as follows: For the Twelve Months Ending June 30, 2023 $ 815,183	5 - LOANS PAYABLE — SBA — PPP LOANS On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was enacted to provide emergency assistance for individuals, families, and organizations affected by the coronavirus pandemic. The PPP, created through the CARES Act, provides qualified organizations with loans of up to $10,000,000. Under the terms of the CARES Act and the PPP, the Company can apply for and be granted forgiveness for all or a portion of the loan issued to the extent the proceeds are used in accordance with the PPP. In April and May 2020, SoBeNY and Corphousing obtained funding of $516,225 and $298,958, respectively, from a bank established by the Small Business Administration (“SBA”). The loans have an initial deferment period wherein no payments are due until the application of forgiveness is submitted, not to exceed ten months from the covered period. Interest will continue to accrue during this deferment period. After the deferment period ends, the loans are payable in equal monthly installments of $29,052 and 15,932, respectively, including principal and interest at a fixed rate of 1.00%, through April and May 2022, respectively. No collateral or personal guarantees were required to obtain the PPP loans. The Company does not intend to apply for forgiveness of these loans and expects to repay the loans in accordance with the terms of the agreements. As of December 31, 2021, payments have not begun on these loans and they are currently in default. Accrued interest at December 31, 2021 and 2020,was $13,337 and $5,162, respectively, and is included in accounts payable and accrued expenses in the consolidated balance sheets.

LOANS PAYABLE - SBA - EIDL LOAN

LOANS PAYABLE - SBA - EIDL LOAN	6 Months Ended	12 Months Ended
LOANS PAYABLE - SBA - EIDL LOAN	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE-SBA-EIDL LOAN
LOANS PAYABLE-SBA-EIDL LOAN	7 - LOANS PAYABLE — SBA — EIDL LOAN During 2020, the Company received three SBA Economic Injury Disaster Loans (“EIDL”) in response to the COVID-19 pandemic. These are 30-year loans under the EIDL program, which is administered through the SBA. Under the guidelines of the EIDL, the maximum term is 30 years; however, terms are determined on a case-by-case basis based on each borrower’s ability to repay and carry an interest rate of 3.75%. The EIDL loan may be prepaid by the Company at any time prior to maturity with no prepayment penalties. The proceeds from this loan must be used solely as working capital to alleviate economic injury caused by the COVID-19 pandemic. On April 21, 2020, SoBeNY received an EIDL loan in the amount of $500,000 . The loan bears interest at 3.75% and requires monthly payments of principal and interest of $2,437 beginning April 21, 2022, and is personally guaranteed by a managing stockholder. On June 18, 2020, Corphousing received an EIDL loan in the amount of $150,000 . The loan bears interest at 3.75% and requires monthly payments of principal and interest of $731 beginning June 18, 2022. On July 25, 2020, S-Be received an EIDL loan in the amount of $ 150,000 . The loan bears interest at 3.75% and requires monthly payments of principal and interest of $731 beginning July 25, 2022. Any remaining principal and accrued interest is payable thirty years from the date of the EIDL loan. The outstanding balance at June 30, 2022 and December 31, 2021, was $800,000 and $800,000, respectively. Accrued interest at June 30, 2022 was $62,656 and is included in accounts payable and accrued expenses in the consolidated balance sheets. Future minimum principal repayments of the SBA — EIDL loans payable are as follows: For the Twelve Months Ending June 30, 2023 $ 8,316 2024 14,551 2025 15,106 2026 15,682 2027 16,280 Thereafter 730,065 $ 800,000	6 - LOANS PAYABLE — SBA — EIDL LOANS During 2020, the Company received three SBA Economic Injury Disaster Loans (“EIDL”) in response to the COVID-19 pandemic. These are 30-year loans under the EIDL program, which is administered through the SBA. Under the guidelines of the EIDL, the maximum term is 30 years; however, terms are determined on a case-by-case basis based on each borrower’s ability to repay and carry an interest rate of 3.75%. The EIDL loan may be prepaid by the Company at any time prior to maturity with no prepayment penalties. The proceeds from these loans must be used solely as working capital to alleviate economic injury caused by the COVID-19 pandemic and are personally guaranteed by a managing member On April 21, 2020, SoBeNY received an EIDL loan in the amount of $500,000 . The loan bears interest at 3.75% and requires monthly payments of principal and interest of $2,437 beginning October 21, 2022. On June 18, 2020, Corphousing received an EIDL loan in the amount of $150,000 . The loan bears interest at 3.75% and requires monthly payments of principal and interest of $731 beginning December 18, 2022. On July 25, 2020, S-Be received an EIDL loan in the amount of $ 150,000 . The loan bears interest at 3.75% and requires monthly payments of principal and interest of $731 beginning January 25, 2023. Any remaining principal and accrued interest is payable thirty years from the date of the EIDL loan. Accrued interest at December 31, 2021 and 2020, was $47,656 and $18,858 respectively, and is included in accounts payable and accrued expenses in the consolidated balance sheets. Future minimum principal repayments of the SBA — EIDL loans payable are as follows: For the Fiscal Years Ending 2022 $ 1,460 2023 14,062 2024 14,826 2025 15,391 2026 15,979 Thereafter 738,282 $ 800,000

MERCHANT CASH ADVANCES

MERCHANT CASH ADVANCES	6 Months Ended	12 Months Ended
MERCHANT CASH ADVANCES	Jun. 30, 2022	Dec. 31, 2021
MERCHANT CASH ADVANCES
MERCHANT CASH ADVANCES	8 - MERCHANT CASH ADVANCES The Company entered into multiple Merchant Cash Advance (“MCA”) factoring agreements to fund operations. The Company is required to repay the MCA in fixed daily payments until the balance is repaid. The MCA is personally guaranteed by a stockholder. Fees associated with the MCA have been recognized in interest expense in the accompanying consolidated statement of operations. As of June 30, 2022 and December 31, 2021, the outstanding balance on these merchant cash advances net of unamortized costs was $575,489 and $1,386,008, respectively and is expected to be repaid within twelve months.	7 - MERCHANT CASH ADVANCES The Company entered into multiple Merchant Cash Advance (“MCA”) factoring agreements to fund operations. The Company is required to repay the MCA in fixed daily payments until the balance is repaid. The MCA is personally guaranteed by a member. Fees associated with the MCA have been capitalized and amortized over the life of the loan. The amortization expense is recognized in interest expense in the accompanying consolidated statement of operations. As of December 31, 2021, and 2020, the outstanding balance on these merchant cash advances was $1,443,776 and $320,079 , respectively, and is expected to be repaid within twelve months. As of December 31, 2021, and 2020, the unamortized fees associated with these merchant cash advances was $57,768 and $-0 -, respectively, and is expected to be fully amortized within twelve months.

LOANS PAYABLE

LOANS PAYABLE	6 Months Ended	12 Months Ended
LOANS PAYABLE	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE
LOANS PAYABLE	9 - LOANS PAYABLE Loans payable consist of the following as of: June 30, December 31, 2022 2021 Original borrowings of $100,000, bears interest at 1%, requires no payments until maturity in March 2024 $ 20,500 $ 20,500 Original borrowings of $250,000, bears interest at 1%, requires no payments until maturity in January 2024 210,500 210,500 Original payable of $151,096 with additional net borrowings of $89,154, requires monthly payments of $1,500 until total payments of $240,250 have been made 1,050 242,053 Original payable of $553,175 with additional net borrowings of $125,412, requires monthly payments of $25,000 until total payments of $678,587 have been made 553,175 553,175 Original payable of $492,180, requires monthly payments of $25,000 until total payments of $492,180 have been made 865,618 1,020,890 Original borrowings of $1,500,000 and unamortized original issue discount of $225,000, bears interest at 5%, requires no payments until maturity in May 2023 1,500,000 — Original borrowings of $60,000, bears interest at 1%, requires no payments until maturity in January 2024 60,000 — Original amounts due of $195,000, related to services provided by a vendor, requires monthly payments of $10,000 through May 2022, then monthly payments of $25,000 through August 2022 at which time any remaining balance is due 115,000 145,000 3,325,843 2,192,118 Less: 2,780,054 1,267,004 $ 545,789 $ 925,114 Future minimum principal repayments of the loans payable are as follows: For the Twelve Months Ending June 30, 2023 $ 2,780,054 2024 545,789 $ 3,325,843	8 - LOANS PAYABLE Loans payable consist of the following as of: December 31, 2021 2020 Original borrowings of $100,000, bears interest at 1%, requires no payments until maturity in March 2024 $ 20,500 $ 20,500 Original borrowings of $250,000, bears interest at 1%, requires no payments until maturity in January 2024 210,500 210,500 Original borrowings of $20,000, bears interest at 1%, and is payable on demand — 20,000 Original borrowings of $121,000, requires weekly payments of $5,822 until total payments of $139,728 have been made. The loan is personally guaranteed by the managing member and originally matured in March of 2020. Maturity date was extended to 2021 when loan was satisfied — 17,182 Original amounts due of $151,096, related to refunds remitted to customers by processor, increased by additional refunds, requires monthly payments of $1,500 until loan is paid in full. This loan fully matures after 2026 242,053 151,096 Original amounts due of $195,000, related to services provided by a vendor, requires monthly payments of $10,000 through May 2022, then monthly payments of $25,000 through August 2022 at which time any remaining balance is due 145,000 — Original amounts due of $553,175, related to refunds remitted to customers by processor, requires payments of $504,004 in 2022 and balance of loan in 2023 553,175 553,175 Related to refunds remitted to customers by processor, increased by additional refunds, requires monthly payments of $50,000 through August 31, 2023 at which time any remaining balance is due 1,020,890 — 2,192,118 972,453 Less: 1,267,004 355,182 $ 925,114 $ 617,271 Future minimum principal repayments of the loans payable are as follows: For the Fiscal Years Ending 2022 $ 1,267,004 2023 488,061 2024 249,000 2025 18,000 2026 18,000 Thereafter 152,053 $ 2,192,118

LOANS PAYABLE - RELATED PARTIES

LOANS PAYABLE - RELATED PARTIES	6 Months Ended	12 Months Ended
LOANS PAYABLE - RELATED PARTIES	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE-RELATED PARTIES
LOANS PAYABLE-RELATED PARTIES	10 - LOANS PAYABLE — RELATED PARTIES Loans payable — related parties consists of the following: June 30, December 31, 2022 2021 Original borrowings of $496,500, bears interest at 6%, requires no payments until maturity in May 2023. Lender is a stockholder of the Company $ 459,000 $ 496,500 Original borrowings of $341,000, bears interest at 6%, requires no payments until maturity in April 2023. Lender is a stockholder of the Company 341,000 — Original borrowings of $150,000, bears interest at various rates based on the lenders borrowing rates. No stated repayment terms. Lender is controlled by the managing stockholder and owned by his spouse 271,128 22,221 1,071,128 518,721 Less: 1,071,128 22,221 $ — $ 496,500 Future minimum principal repayments of the loans payable — related parties are as follows: For the Twelve Months Ending June 30, 2023 $ 1,071,128 $ 1,071,128	9 - LOANS PAYABLE — RELATED PARTIES Loans payable — related parties consists of the following: December 31, 2021 2020 Original borrowings of $87,000, bears interest at 1%, requires no payments until maturity in December 2021. Lender is controlled by the managing member $ — $ 46,150 Original borrowings of $4,975, no stated repayment terms — lender is owned and controlled by the managing member — 4,975 Original borrowings of $275,000, bears interest at various rates based on the lenders borrowing rates, requires various payments in accordance with the loan agreement until maturity in January 2020 when all unpaid principal and interest is due — maturity date was extended into 2021 and balance was satisfied in 2021. Lender is a member of the Company — 23,837 Original borrowings of $496,500, bears interest at 6%, requires no payments until maturity in May 2023. Lender is a member of the Company 496,500 — Original borrowings of $150,000, bears interest at various rates based on the lenders borrowing rates. No stated repayment terms. Lender is controlled by the managing member of the Company and owned by his spouse 22,221 — 518,721 74,962 Less: 22,221 74,962 $ 496,500 $ — The Company has imputed additional interest expense for the related party loans above that are noninterest bearing or bear interest of 1%. For these loans, the imputed interest rate was estimated at 7% which approximates our borrowing rate from third parties. Additional interest of approximately $-0- and $25,000, respectively, was recorded for the years ending December 31, 2021 and 2020. These amounts are included in interest and financing costs on the consolidated statements of operations and contributions and contributions on the consolidated statements of changes in members’ deficit. Future minimum principal repayments of the loans payable — related parties are as follows: For the Fiscal Years Ending 2022 $ 22,221 2023 496,500 $ 518,721

CONVERTIBLE NOTES - RELATED PAR

CONVERTIBLE NOTES - RELATED PARTIES	6 Months Ended	12 Months Ended
CONVERTIBLE NOTES - RELATED PARTIES	Jun. 30, 2022	Dec. 31, 2021
CONVERTIBLE NOTES - RELATED PARTIES
CONVERTIBLE NOTES - RELATED PARTIES	11 - CONVERTIBLE NOTES - RELATED PARTIES June 30, December 31, 2022 2021 Original borrowings of $1,966,019, bears interest at 6%, requires no payments until maturity in April 2023. Lender is related to the managing stockholder. Contingently convertible upon certain triggering events, at the holder’s option upon an initial public offering $ 1,266,865 $ 1,966,019 Convertible note of $1,330,000 bears interest at 1.5%, requires no payments until maturity. Notes mature and convert at IPO into equity at 75% of IPO price. $ 1,330,000 — Convertible revolving credit line of $650,000, bears interest at 1%, requires no payments until maturity in March 2024. Contingently convertible upon certain triggering events, at the holder’s option, nut no earlier than maturity, at a conversion ratio equal to 1% of enterprise value measured at conversion. Lender is related to the managing stockholder 700,195 642,841 $ 3,297,060 $ 2,608,860 Less: 2,596,865 — $ 700,195 $ 2,608,860 Future minimum principal repayments of the loans payable — related parties are as follows: For the Twelve Months Ending June 30, 2023 $ 2,596,865 2024 700,195 $ 3,297,060	10 - CONVERTIBLE NOTES December 31, 2021 2022 Convertible revolving credit line of $650,000, bears interest at 1%, requires no payments until maturity in March 2024. Contingently convertible upon certain triggering events, at the holder's option, but no earlier than maturity, at a conversion ratio equal to 1% of enterprise value measured at conversion. Lender is related to the managing member 642,841 367,875 Original borrowings of $1,966,019, bears interest at 6%, requires no payments until maturity in April 2023. Lender is related to the managing member. Contingently convertible upon certain triggering events, at the holder's option upon an initial public offering 1,966,019 — $ 2,608,860 367,857 Less: — — $ 2,608,860 $ 367,857 Future minimum principal repayments of the convertible notes are as follows: For the Fiscal Years Ending 2022 $ — 2023 1,966,019 2024 642,841 $ 2,608,860

LINE OF CREDIT

LINE OF CREDIT	6 Months Ended	12 Months Ended
LINE OF CREDIT	Jun. 30, 2022	Dec. 31, 2021
LINE OF CREDIT
LINE OF CREDIT	12 - LINE OF CREDIT In February 2019, the Company entered into a line of credit agreement in the amount of $95,000. The line bears interest at prime, 4.75% as of June 30, 2022, plus 3.49%. The line matures in February 2029. Outstanding borrowings were $94,975 as of June 30, 2022 and December 31, 2021.	11 - LINE OF CREDIT In February 2019, the Company entered into a line of credit agreement in the amount of $95,000. The line bears interest at prime, 3.25% as of December 31, 2021 and 2020, plus 3.49%. The interest rate charged as of December 31, 2021 and 2020 was 6.74%. The line matures in February 2029. Outstanding borrowings were $94,975 as of December 31, 2021 and 2020.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS	Jun. 30, 2022	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	13 - RELATED PARTY TRANSACTIONS In addition to the transactions described in Notes 10 and 11, above, the Company engaged in the following transactions with related parties: Consulting services related to the management of the Company, including overseeing the leasing of additional units and revenue management, were provided to the Company through a consulting agreement with SuperLuxMia LLC, a consulting firm owned by a stockholder of the Company. For the three months and six months ended June 30, 2022, these consulting fees of the Company totaled approximately $0 and $191,845, respectively, as compared to $246,115 and $386,805, respectively for the three months and six months ended June 30, 2021, and are included in general and administrative expenses The Company’s Chief Accounting Officer (CAO) provided services to our company through a consulting agreement with an entity owned by the CAO. For the three months and six months ended June 30, 2022, related fees totaled approximately $12,500 and $47,500, respectively as compared to $35,000 and $45,000, respectively, for the three months and six months ended June 30, 2021, and are included in general and administrative expenses	12 - RELATED PARTY TRANSACTIONS Consulting services related to the management of the Company, including overseeing the leasing of additional units and revenue management, were provided to the Company through a consulting agreement with SuperLuxMia LLC, a consulting firm owned by a managing member of the Company. For the years ended December 31, 2021 and 2020, these consulting fees totaled approximately $722,000 and $359,000, respectively, and are included in general and administrative expenses The Company’s President and Chief Operating Officer provided services to our company through a consulting agreement. For the years ended December 31, 2021 and 2020, these related fees totaled approximately $-0- and $53,000, respectively, and are included in general and administrative expenses The Company’s Chief Accounting Officer (CAO) provided services to our company through a consulting agreement with an entity owned by the CFO. For the years ended December 31, 2021 and 2020, related fees totaled approximately $98,000 and $28,500, respectively, and are included in general and administrative expenses The Company leased 77 units in two buildings from a company in which an individual, who was a former director of the Company, maintains control, influence, and oversight thereover. These units’ leases expire between April 2024 and August 2026 and the Company has lease commitments monthly in aggregate of approximately $147,000. These leases were entered into in April 2019 and August 2021 on a negotiated, arm’s-length basis and prior to the director’s engagement with the Company. As of December 31, 2021, this individual is no longer a director of the Company.

RISKS AND UNCERTAINTIES

RISKS AND UNCERTAINTIES	6 Months Ended	12 Months Ended
RISKS AND UNCERTAINTIES	Jun. 30, 2022	Dec. 31, 2021
RISKS AND UNCERTAINTIES
RISKS AND UNCERTAINTIES	14 - RISKS AND UNCERTAINTIES The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash. The Company places its cash with high quality credit institutions. At times, balances may be in excess of the Federal Deposit Insurance Corporation (“FDIC”) insurance limits. All accounts at an insured depository institution are insured by the FDIC up to the standard maximum deposit insurance of $250,000 per institution. At June 30, 2022, aggregate cash balances did not exceed the insured limit.	14 - RISKS AND UNCERTAINTIES The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash. The Company places its cash with high quality credit institutions. At times, balances may be in excess of the Federal Deposit Insurance Corporation (“FDIC”) insurance limits. All accounts at an insured depository institution are insured by the FDIC up to the standard maximum deposit insurance of $250,000 per institution. At December 31, 2021 and 2020, aggregate cash balances did not exceed the insured limit.

MAJOR SALES CHANNELS

MAJOR SALES CHANNELS	6 Months Ended	12 Months Ended
MAJOR SALES CHANNELS	Jun. 30, 2022	Dec. 31, 2021
MAJOR SALES CHANNELS
MAJOR SALES CHANNELS	15 - MAJOR SALES CHANNELS The Company uses third-party sales channels to handle the reservations, collections, and other rental processes for most of the units. Three sales channels represented approximately, 91% and 88%, respectively, of total revenue during the three months and six months ended June 30, 2022, as compared to 90% and 93%, respectively for the three months and six months ended June 30, 2021. The loss of business from one or a combination of the Company’s significant sales channels, or an unexpected deterioration in their financial condition, could adversely affect the Company’s operations.	15 - MAJOR SALES CHANNELS The Company uses third-party sales channels to handle the reservations, collections, and other rental processes for most of the units. During the years ended December 31, 2021 and 2020, sales from three sales channels represented approximately 93% and 88% of total rental revenue, respectively. The loss of business from one or a combination of the Company’s significant sales channels, or an unexpected deterioration in their financial condition, could adversely affect the Company’s operations.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2022	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	16 - COMMITMENTS AND CONTINGENCIES The World Health Organization characterized the Covid-19 virus as a global pandemic on March 11, 2020. The COVID-19 outbreak in the United States has caused business disruption through mandated and voluntary closings of multiple industries. While disruption is currently expected to be temporary, there is considerable uncertainty regarding the duration of the closings. The extent to which COVID-19 impacts future results, which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of the coronavirus and the action to contain it or treat its impact, among others. At this time, the Company cannot estimate with meaningful precision the potential impact to its financial and operational results.	16 - COMMITMENTS AND CONTINGENCIES The World Health Organization characterized the Covid-19 virus as a global pandemic on March 11, 2020. The COVID-19 outbreak in the United States has caused business disruption through mandated and voluntary closings of multiple industries. While disruption is currently expected to be temporary, there is considerable uncertainty regarding the duration of the closings. The extent to which COVID-19 impacts future results, which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of the coronavirus and the action to contain it or treat its impact, among others. At this time, the Company cannot estimate with meaningful precision the potential impact to its financial and operational results. Our arrangements with property owners typically contain indemnification provisions for regulatory and other matters that might arise from our operation of those properties. To date, we have not incurred any material indemnity liability and don’t believe such indemnifications that might be incurred in the normal course of our operations would be material to our financial position or results of operations.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2022	Dec. 31, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	17 - SUBSEQUENT EVENTS The Subsequent to June 30, 2022, the Company entered into leases, letter of intents, or agreements to enter into leases with start dates through December 31, 2022. The new lease terms expire on various dates though December 31, 2037. In July 2022, the Company entered into security purchase agreements with certain private investors under which it sold, in a private placemen ts (“July 2022 Bridge Financing”), $1,955,000 principal amount. The Company has issued 252,875 Warrants in conjunction with the July 2022 Bridge Financing. The proceeds of this financial have been used by the Company to fund letter-of-credit based security deposits on new properties. This note bears interest at 5% per annum, with all accrued interest payable at maturity. The note matures on June 30, 2023 and is secured by a first priority security interest in all of the Company’s assets until such time as such notes are repaid or converted into a to be created series of the Company’s preferred stock or the Company’s common stock under the terms thereof. The July 2022 Bridge Financing is prepayable by the Company at any time at its election, together with a 15% prepayment premium. Following consummation of an initial public offering, the Company have the right, exercisable at its option, to convert all of the July 2022 Bridge Financing into a series of newly issued preferred stock. If the Company makes such an election, these notes will convert into a series of the Company’s preferred stock that will have an aggregate stated value equal to the aggregate principal (and interest then accrued thereon) of the notes being so converted, and pay dividends at 5% per annum on such stated value (accruing and payable at maturity or redemption of the preferred stock) and will be senior in right of liquidation to all the Company’s common stock and other securities classified as junior securities. Any such preferred stock issued upon conversion of these notes shall, in turn, at the election of the holder, be convertible into that number of shares of the Company’s common stock determined by dividing (a) the aggregate stated value (and accrued and unpaid dividends thereon) of the preferred stock being converted by (b) a conversion price of $3.00 per share . These notes are convertible into shares of the Company’s common stock at the option of the holders thereof at any time at a conversion price of $3.00 per share ( 75% of the per-share offering price in the Company’s IPO). The Company priced its initial public offering (“IPO”) on August 11, 2022 and as a result raised $13.5 million before fees and expenses ( $11.4 million after fees and expenses). In conjunction with the IPO, the entire amount of the $1,330,000 of unsecured 1.5% interest promissory notes, $1,000,000 of the 6% convertible notes due April 2023, the entire amount of the 1% convertible notes due March 2024 of $700,195 and the entire amount of the 1% loan payable due March 2024 of $20,500 converted into equity. Also in conjunction with the IPO, the bridge investors requested a repayment of $2.5 million of principal which was paid on August 17, 2022 repaying the entire July 2022 Bridge Financing with the balance going to the $1.5 million loan payable entered into in June 2022 (due May 2023). In September the Company repaid $300,000 of the 6% related party loan payable due May 2023 (inclusive of repayment premium) and the Company repaid the remaining balance of the 6% convertible notes due April 2023. In connection with the consummation of the Company’s IPO, the Company issued or granted warrants, inclusive of the warrants issued to the bridge investor in the transaction described above (and in prior bridge investments by such investor) and to certain of the Company’s insiders who provided additional bridge financing to the Company in April 2022, to purchase an aggregate of 1,782,000 shares of the Company’s common stock at a weighted average exercise price of $4.12. In connection with the consummation of the Company’s IPO, the Company granted options to certain of its officers, directors and employees to purchase an aggregate of 2,644,000 shares of the Company’s common stock at weighed average exercise price of $4.00. On September 30, 2022, Company entered into a securities purchase agreement with a private investor under which the Company sold or may sell, in a series of private placements up to an aggregate of $2,875,000 principal amount of 15% original issue discount notes and five-year warrants to purchase up to an aggregate of 718,750 shares of our common stock at a per-share exercise price of $4.00 . The notes bear interest at 5% per annum, with all accrued interest payable at maturity. At the time of execution of this financing, the Company closed on $1,408,750 principal amount and issued warrants to purchase 352,188 shares of common stock for gross proceeds of $1,225,000 (giving effect to the 15% original issue discount). The notes mature on September 30, 2023.	17 - SUBSEQUENT EVENTS The In January 2022, Corphousing and its wholly owned subsidiary, SoBeNY, converted into C corporations, with the then current members of Corphousing becoming the stockholders of the newly formed C corporations, CorpHousing Group Inc. and SoBeNY Partners Inc., respectively. The conversion has no effect on our business or operations and was undertaken to convert the forms of these legal entities into corporations for purposes of operating as a public company. All properties, rights, businesses, operations, duties, obligations and liabilities of the predecessor limited liability companies remain those of CorpHousing Group Inc. and SoBeNY Partners Inc. Subsequent to December 31, 2021, the Company entered into leases, letter of intents, or agreements to enter into leases with start dates through December 31, 2022. The new lease terms expire on various dates through December 31, 2037. On April 8, 2022, certain insiders of our company, including our chief executive officers and certain of his immediate family members, our chief financial officer, and one of our directors, purchased in a private placement unsecured 1.5% interest promissory notes having an aggregate principal amount of $ 1.38 million. The proceeds were used by the Company as a cash security deposit reserve for our credit card processing functions. In July 2022, the Company entered into security purchase agreements with certain private investors under which it sold, in a private placemen ts (“July 2022 Bridge Financing”), $1,955,000 principal amount. The Company has issued 252,875 Warrants in conjunction with the July 2022 Bridge Financing. The proceeds of this financial have been used by the Company to fund letter-of-credit based security deposits on new properties. This note bears interest at 5% per annum, with all accrued interest payable at maturity. The note matures on June 30, 2023 and is secured by a first priority security interest in all of the Company’s assets until such time as such notes are repaid or converted into a to be created series of the Company’s preferred stock or the Company’s common stock under the terms thereof. The July 2022 Bridge Financing is prepayable by the Company at any time at its election, together with a 15% prepayment premium. Following consummation of an initial public offering, the Company have the right, exercisable at its option, to convert all of the July 2022 Bridge Financing into a series of newly issued preferred stock. If the Company makes such an election, these notes will convert into a series of the Company’s preferred stock that will have an aggregate stated value equal to the aggregate principal (and interest then accrued thereon) of the notes being so converted, and pay dividends at 5% per annum on such stated value (accruing and payable at maturity or redemption of the preferred stock) and will be senior in right of liquidation to all the Company’s common stock and other securities classified as junior securities. Any such preferred stock issued upon conversion of these notes shall, in turn, at the election of the holder, be convertible into that number of shares of the Company’s common stock determined by dividing (a) the aggregate stated value (and accrued and unpaid dividends thereon) of the preferred stock being converted by (b) a conversion price of $3.00 per share . These notes are convertible into shares of the Company’s common stock at the option of the holders thereof at any time at a conversion price of $3.00 per share ( 75% of the per-share offering price in the Company’s IPO). The Company priced its initial public offering (“IPO”) on August 11, 2022 and as a result raised $13.5 million before fees and expenses ( $11.4 million after fees and expenses). In conjunction with the IPO, the entire amount of the $1,330,000 of unsecured 1.5% interest promissory notes, $1,000,000 of the 6% convertible notes due April 2023, the entire amount of the 1% convertible notes due March 2024 of $700,195 and the entire amount of the 1% loan payable due March 2024 of $20,500 converted into equity. Also in conjunction with the IPO, the bridge investors requested a repayment of $2.5 million of principal which was paid on August 17, 2022 repaying the entire July 2022 Bridge Financing with the balance going to the $1.5 million loan payable entered into in June 2022 (due May 2023). In September the Company repaid $300,000 of the 6% related party loan payable due May 2023 (inclusive of repayment premium) and the Company repaid the remaining balance of the 6% convertible notes due April 2023. In connection with the consummation of the Company’s IPO, the Company issued or granted warrants, inclusive of the warrants issued to the bridge investor in the transaction described above (and in prior bridge investments by such investor) and to certain of the Company’s insiders who provided additional bridge financing to the Company in April 2022, to purchase an aggregate of 1,782,000 shares of the Company’s common stock at a weighted average exercise price of $4.12. In connection with the consummation of the Company’s IPO, the Company granted options to certain of its officers, directors and employees to purchase an aggregate of 2,644,000 shares of the Company’s common stock at weighed average exercise price of $4.00. On September 30, 2022, Company entered into a securities purchase agreement with a private investor under which the Company sold or may sell, in a series of private placements up to an aggregate of $2,875,000 principal amount of 15% original issue discount notes and five-year warrants to purchase up to an aggregate of 718,750 shares of our common stock at a per-share exercise price of $4.00 . The notes bear interest at 5% per annum, with all accrued interest payable at maturity. At the time of execution of this financing, the Company closed on $1,408,750 principal amount and issued warrants to purchase 352,188 shares of common stock for gross proceeds of $1,225,000 (giving effect to the 15% original issue discount). The notes mature on September 30, 2023.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	a. Basis of Presentation	a. Basis of Presentation
Revenue Recognition	b. Revenue Recognition — The Company accounts for revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606 which was adopted at the beginning of fiscal year 2018 using the modified retrospective method. The Company did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the effect was immaterial. Payment received for the future use of a rental unit is recognized as a liability and reported as rents received in advance on the balance sheets. Rents received in advance are recognized as revenue after the rental unit is occupied by the customer for the agreed upon length of time or, if the rental is cancelled, rental amounts are refunded to customers (by us or our third-party service providers, or through reversal of the customers’ charges against our processer-retained funds) or forfeited by the customers in accordance with the specific terms of the reservation. The rents received in advance balance as of June 30, 2022 and December 31, 2021, was $4,071,095 and $1,819,943, respectively and is expected to be recognized as revenue within a one-year period.	b. Revenue Recognition — Prior to the pandemic the vast majority of the Company’s reservations had been non-refundable therefore the Company had very strict refund policies in place. During the pandemic third party sales channels as well as credit card companies and processors enacted force majeure circumstances outside the stated policies on the websites the company sold inventory on forcing abnormal refund rates and forcing the move to flexible cancelation policies resulting in refunds on nonrefundable policies. Refunds are treated as a reduction of net revenue and are recognized in the period of which the cancelation or refund occurred. We have multiple refund policies in place across different sales channels which vary by price. Some require a deposit at the time of booking required which will be forfeited on cancelation through varying period of time prior to check-in, some require full prepayment with either flexible (can cancel with a full refund) or Non-refundable (forfeit entire amount), some payments are held by the sales the channel until check or post check-in in which the third party sales channel handles payments, cancelations, and the refunds to guests. As of early April 2022, the Company has moved most of its larger multi-unit properties back to nonrefundable cancelation policies. The Company accounts for revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606 which was adopted at the beginning of fiscal year 2018 using the modified retrospective method. Payment received for the future use of a rental unit is recognized as a liability and reported as rents received in advance on the consolidated balance sheets. Rents received in advance are recognized as revenue after the rental unit is occupied by the customer for the agreed upon length of time or returned to the customer if they cancel the reservation within the agreed upon period of time. The rents received in advance balance as of December 31, 2021 and 2020 was $1,819,943 and $858,538, respectively, and is expected to be recognized as revenue within a one-year period.
Use of Estimates	c. Use of Estimates	c. Use of Estimates
Fair Value of Financial Instruments	d. Fair Value of Financial Instruments	d. Fair Value of Financial Instruments —
Advertising	e. Advertising —	e. Advertising — general and administrative expenses
Commissions	f. Commissions —	f. Commissions —
Deferred Rent	g. Deferred Rent	g. Deferred Rent deferred rent other liabilities
Income Taxes	h. Income Taxes Accounting for Uncertainty in Income Taxes, The Company recorded a provision for income taxes of $750,000 for the six months and June 30, 2022 implying a tax rate of approximately 30% before the consideration of other income. For 2021, the Company, which has been classified as a partnership for federal income tax purposes, is not subject to federal, state, and certain local income taxes and, accordingly, makes no provision for income taxes in its financial statements. The Company’s taxable income or loss is reportable by its stockholders. For 2022, the Company, converted into a C corporation.	h. Income Taxes Accounting for Uncertainty in Income Taxes, The Company did not have unrecognized tax benefits as of December 31, 2021 and 2020. The Company recognizes interest and penalties accrued on any unrecognized tax benefits as a component of provision for income taxes. The Company, which has been classified as a partnership for federal income tax purposes, is not subject to federal, state, and certain local income taxes and, accordingly, makes no provision for income taxes in its financial statements. The Company’s taxable income or loss is reportable by its members.
Sales Tax	i. Sales Tax Company accrued sales tax payable of approximately $866,409 and $296,000, respectively and it is included in accounts payable and accrued expenses in the consolidated balance sheet. The Company is in the process of filing for the Voluntary Disclosure and Compliance Program with any taxing authority to avoid any potential penalties where the Company has been delinquent in filing returns.	i Sales Tax
Paycheck Protection Program Loan ("PPP")	j. Paycheck Protection Program Loan (“PPP”) —	j. Paycheck Protection Program Loan (“PPP”) —
Earnings Per Share ("EPS")	k. Earnings Per Share (“EPS”)

LEASES (Tables)

LEASES (Tables)	6 Months Ended	12 Months Ended
LEASES (Tables)	Jun. 30, 2022	Dec. 31, 2021
LEASES
Schedule of supplemental balance sheet information related to leases	Operating lease right of use asset $ 49,941,971 Operating lease liability, current portion $ 7,182,381 Operating lease liability, net of current portion $ 43,962,492
Schedule of future minimum lease payments under the non-cancelable operating leases	Twelve Months Ending June 30, 2023 $ 9,730,956 2024 9,916,779 2025 10,106,552 2026 10,422,764 2027 7,788,145 Thereafter 72,773,441 Total lease payment $ 120,738,637	For the Fiscal Years Ending 2022 $ 9,558,000 2023 6,162,000 2024 5,750,000 2025 5,671,000 2026 5,210,000 Thereafter 26,988,000 $ 69,466,000
Schedule of other supplemental information related to operating lease	June 30, 2022 Weighted average discount rate 10 % Weighted average remaining lease term (years) 9.1 years Three Months Six Months Ended Ended June 30, 2022 June 30, 2022 Operating lease cost $ 2,839,925 $ 5,787,499

LOANS PAYABLE - SBA - PPP LOAN

LOANS PAYABLE - SBA - PPP LOAN (Tables)	6 Months Ended
LOANS PAYABLE - SBA - PPP LOAN (Tables)	Jun. 30, 2022
LOANS PAYABLE-SBA-PPP LOAN
Schedule of future minimum principal repayments of the SBA,PPP loans payable	For the Twelve Months Ending June 30, 2023 $ 815,183

LOANS PAYABLE - SBA - EIDL LO_2

LOANS PAYABLE - SBA - EIDL LOAN (Tables)	6 Months Ended	12 Months Ended
LOANS PAYABLE - SBA - EIDL LOAN (Tables)	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE-SBA-EIDL LOAN
Schedule of future minimum principal repayments of the SBA,EIDL loans payable	For the Twelve Months Ending June 30, 2023 $ 8,316 2024 14,551 2025 15,106 2026 15,682 2027 16,280 Thereafter 730,065 $ 800,000	For the Fiscal Years Ending 2022 $ 1,460 2023 14,062 2024 14,826 2025 15,391 2026 15,979 Thereafter 738,282 $ 800,000

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	6 Months Ended	12 Months Ended
LOANS PAYABLE (Tables)	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE
Summary of Loans Payable	June 30, December 31, 2022 2021 Original borrowings of $100,000, bears interest at 1%, requires no payments until maturity in March 2024 $ 20,500 $ 20,500 Original borrowings of $250,000, bears interest at 1%, requires no payments until maturity in January 2024 210,500 210,500 Original payable of $151,096 with additional net borrowings of $89,154, requires monthly payments of $1,500 until total payments of $240,250 have been made 1,050 242,053 Original payable of $553,175 with additional net borrowings of $125,412, requires monthly payments of $25,000 until total payments of $678,587 have been made 553,175 553,175 Original payable of $492,180, requires monthly payments of $25,000 until total payments of $492,180 have been made 865,618 1,020,890 Original borrowings of $1,500,000 and unamortized original issue discount of $225,000, bears interest at 5%, requires no payments until maturity in May 2023 1,500,000 — Original borrowings of $60,000, bears interest at 1%, requires no payments until maturity in January 2024 60,000 — Original amounts due of $195,000, related to services provided by a vendor, requires monthly payments of $10,000 through May 2022, then monthly payments of $25,000 through August 2022 at which time any remaining balance is due 115,000 145,000 3,325,843 2,192,118 Less: 2,780,054 1,267,004 $ 545,789 $ 925,114	December 31, 2021 2020 Original borrowings of $100,000, bears interest at 1%, requires no payments until maturity in March 2024 $ 20,500 $ 20,500 Original borrowings of $250,000, bears interest at 1%, requires no payments until maturity in January 2024 210,500 210,500 Original borrowings of $20,000, bears interest at 1%, and is payable on demand — 20,000 Original borrowings of $121,000, requires weekly payments of $5,822 until total payments of $139,728 have been made. The loan is personally guaranteed by the managing member and originally matured in March of 2020. Maturity date was extended to 2021 when loan was satisfied — 17,182 Original amounts due of $151,096, related to refunds remitted to customers by processor, increased by additional refunds, requires monthly payments of $1,500 until loan is paid in full. This loan fully matures after 2026 242,053 151,096 Original amounts due of $195,000, related to services provided by a vendor, requires monthly payments of $10,000 through May 2022, then monthly payments of $25,000 through August 2022 at which time any remaining balance is due 145,000 — Original amounts due of $553,175, related to refunds remitted to customers by processor, requires payments of $504,004 in 2022 and balance of loan in 2023 553,175 553,175 Related to refunds remitted to customers by processor, increased by additional refunds, requires monthly payments of $50,000 through August 31, 2023 at which time any remaining balance is due 1,020,890 — 2,192,118 972,453 Less: 1,267,004 355,182 $ 925,114 $ 617,271
Schedule of Future minimum principal repayments of the loans payable	For the Twelve Months Ending June 30, 2023 $ 2,780,054 2024 545,789 $ 3,325,843	For the Fiscal Years Ending 2022 $ 1,267,004 2023 488,061 2024 249,000 2025 18,000 2026 18,000 Thereafter 152,053 $ 2,192,118

LOANS PAYABLE - RELATED PARTI_2

LOANS PAYABLE - RELATED PARTIES (Tables)	6 Months Ended	12 Months Ended
LOANS PAYABLE - RELATED PARTIES (Tables)	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE-RELATED PARTIES
Schedule of Loans payable, Related Parties	June 30, December 31, 2022 2021 Original borrowings of $496,500, bears interest at 6%, requires no payments until maturity in May 2023. Lender is a stockholder of the Company $ 459,000 $ 496,500 Original borrowings of $341,000, bears interest at 6%, requires no payments until maturity in April 2023. Lender is a stockholder of the Company 341,000 — Original borrowings of $150,000, bears interest at various rates based on the lenders borrowing rates. No stated repayment terms. Lender is controlled by the managing stockholder and owned by his spouse 271,128 22,221 1,071,128 518,721 Less: 1,071,128 22,221 $ — $ 496,500	December 31, 2021 2020 Original borrowings of $87,000, bears interest at 1%, requires no payments until maturity in December 2021. Lender is controlled by the managing member $ — $ 46,150 Original borrowings of $4,975, no stated repayment terms — lender is owned and controlled by the managing member — 4,975 Original borrowings of $275,000, bears interest at various rates based on the lenders borrowing rates, requires various payments in accordance with the loan agreement until maturity in January 2020 when all unpaid principal and interest is due — maturity date was extended into 2021 and balance was satisfied in 2021. Lender is a member of the Company — 23,837 Original borrowings of $496,500, bears interest at 6%, requires no payments until maturity in May 2023. Lender is a member of the Company 496,500 — Original borrowings of $150,000, bears interest at various rates based on the lenders borrowing rates. No stated repayment terms. Lender is controlled by the managing member of the Company and owned by his spouse 22,221 — 518,721 74,962 Less: 22,221 74,962 $ 496,500 $ —
Schedule of Future minimum principal repayments of the loans payable, Related parties	For the Twelve Months Ending June 30, 2023 $ 1,071,128 $ 1,071,128	For the Fiscal Years Ending 2022 $ 22,221 2023 496,500 $ 518,721

CONVERTIBLE NOTES - RELATED P_2

CONVERTIBLE NOTES - RELATED PARTIES (Tables)	6 Months Ended	12 Months Ended
CONVERTIBLE NOTES - RELATED PARTIES (Tables)	Jun. 30, 2022	Dec. 31, 2021
CONVERTIBLE NOTES - RELATED PARTIES
Schedule of convertible notes payable, related parties	June 30, December 31, 2022 2021 Original borrowings of $1,966,019, bears interest at 6%, requires no payments until maturity in April 2023. Lender is related to the managing stockholder. Contingently convertible upon certain triggering events, at the holder’s option upon an initial public offering $ 1,266,865 $ 1,966,019 Convertible note of $1,330,000 bears interest at 1.5%, requires no payments until maturity. Notes mature and convert at IPO into equity at 75% of IPO price. $ 1,330,000 — Convertible revolving credit line of $650,000, bears interest at 1%, requires no payments until maturity in March 2024. Contingently convertible upon certain triggering events, at the holder’s option, nut no earlier than maturity, at a conversion ratio equal to 1% of enterprise value measured at conversion. Lender is related to the managing stockholder 700,195 642,841 $ 3,297,060 $ 2,608,860 Less: 2,596,865 — $ 700,195 $ 2,608,860	December 31, 2021 2022 Convertible revolving credit line of $650,000, bears interest at 1%, requires no payments until maturity in March 2024. Contingently convertible upon certain triggering events, at the holder's option, but no earlier than maturity, at a conversion ratio equal to 1% of enterprise value measured at conversion. Lender is related to the managing member 642,841 367,875 Original borrowings of $1,966,019, bears interest at 6%, requires no payments until maturity in April 2023. Lender is related to the managing member. Contingently convertible upon certain triggering events, at the holder's option upon an initial public offering 1,966,019 — $ 2,608,860 367,857 Less: — — $ 2,608,860 $ 367,857
Schedule of Future minimum principal repayments of the Loans Payable, Convertible notes Related parties	For the Twelve Months Ending June 30, 2023 $ 2,596,865 2024 700,195 $ 3,297,060	For the Fiscal Years Ending 2022 $ — 2023 1,966,019 2024 642,841 $ 2,608,860

DESCRIPTION OF BUSINESS AND P_2

DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION (Details) - item	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION
Number of multi family and hotel units			584	423	462	330
Average number of multi family and hotel units	565	376	577	396	473	288

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Rents received in advance	$ 4,071,095		$ 4,071,095		$ 1,819,943	$ 858,538
Advertising and marketing costs	0	$ 196,600	26	$ 196,600
Pays commissions to third-party	1,393,128	$ 317,108	2,690,298	$ 430,620	1,625,000	$ 1,303,000
Accrued sales tax payable	866,409		866,409		$ 296,000
Provision for income taxes	$ 750,000		$ 750,000
Income tax rate			30%

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
GOING CONCERN (Details) - USD ($)	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
GOING CONCERN
Working capital	$ 18,502,055			$ 18,502,055		$ (8,517,242)
Stockholders deficit	(9,446,581)	$ (10,208,990)		(9,446,581)		(11,214,050)	$ 0
Net income	$ 762,409	$ 1,419,433	$ (1,133,132)	$ 2,181,842	$ (2,440,038)	$ (2,233,384)	$ (4,615,725)

LEASES - Supplemental balance s

LEASES - Supplemental balance sheet information (Details) - USD ($)	Jun. 30, 2022	Jan. 01, 2022
LEASES
Operating lease right of use asset	$ 49,941,971	$ 36,304,289
Operating lease liability, current portion	7,182,381	7,370,890
Operating lease liability, net of current portion	$ 43,962,492	$ 29,884,584

LEASES - Future minimum lease p

LEASES - Future minimum lease payments (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
LEASES
2023	$ 9,730,956	$ 9,558,000
2024	9,916,779	6,162,000
2025	10,106,552	5,750,000
2026	10,422,764	5,671,000
2027	7,788,145	5,210,000
Thereafter	72,773,441	$ 26,988,000
Total lease payment	$ 120,738,637

LEASES - Other supplemental inf

LEASES - Other supplemental information (Details) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
LEASES - Other supplemental information (Details) - USD ($)	Jun. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
LEASES
Weighted average discount rate	10%	10%
Weighted average remaining lease term (years)	9 years 1 month 6 days	9 years 1 month 6 days
Operating lease cost	$ 2,839,925	$ 5,787,499	$ 10,363,000	$ 6,292,000

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($)	6 Months Ended
LEASES - Narrative (Details) - USD ($)	Jun. 30, 2022	Jan. 01, 2022
LEASES
Operating lease right-of-use asset, net	$ 49,941,971	$ 36,304,289
Operating lease liability - current	7,182,381	7,370,890
Operating lease liability	43,962,492	$ 29,884,584
Cumulative effect adjustment of unamortized deferred lease costs incurred to retained earnings	$ 414,373

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Accounts payable and accrued expenses	$ 5,301,053	$ 4,209,366	$ 3,772,919
Credit cards payable	937,459	980,000	212,000
Professional fee payable	681,000	600,000	207,000
Rent payable	1,184,481	570,000	2,050,000
Commissions payable	425,000	570,000	260,000
Short term negative cash balances		475,000	475,000
Sales tax payable	866,409	295,000	443,000
Costs related to the initial public offering	678,669	290,000
Refunds payable		228,000
Furniture	112,500	97,000
Other miscellaneous items	$ 415,537	$ 105,000	$ 29,000

LOANS PAYABLE - SBA - PPP LOA_2

LOANS PAYABLE - SBA - PPP LOAN - Schedule of Future minimum principal repayments (Details)	Jun. 30, 2022 USD ($)
LOANS PAYABLE-SBA-PPP LOAN
2023	$ 815,183

LOANS PAYABLE - SBA - PPP LOA_3

LOANS PAYABLE - SBA - PPP LOAN - Narrative (Details) - USD ($)	1 Months Ended
	May 31, 2022	Apr. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	May 31, 2020	Apr. 30, 2020	Mar. 27, 2020
Short-Term Debt
Accrued interest				$ 47,656	$ 18,858
PPP Loan
Short-Term Debt
Original amount of Loans payable						$ 298,958	$ 516,225	$ 10,000,000
Monthly payment of loans payable	$ 15,932	$ 29,052
Interest rate of loans payable	1%	1%
Accrued interest			$ 16,303	$ 13,337	$ 5,162

LOANS PAYABLE - SBA - EIDL LO_3

LOANS PAYABLE - SBA - EIDL LOAN - Schedule of Future minimum principal repayments (Details) - EIDL - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
2023	$ 8,316	$ 1,460
2024	14,551	14,062
2025	15,106	14,826
2026	15,682	15,391
2027	16,280	15,979
Thereafter	730,065	738,282
Total	$ 800,000	$ 800,000

LOANS PAYABLE - SBA - EIDL LO_4

LOANS PAYABLE - SBA - EIDL LOAN - Narrative (Details)							12 Months Ended
LOANS PAYABLE - SBA - EIDL LOAN - Narrative (Details)	Dec. 18, 2022 USD ($)	Oct. 21, 2022 USD ($)	Jun. 18, 2022	Apr. 21, 2022 USD ($)	Jul. 25, 2020 USD ($)	Jun. 18, 2020 USD ($)	Dec. 31, 2020 USD ($) loan	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Apr. 21, 2020 USD ($)
Debt Instrument
Loans payable - SBA - EIDL Loan							$ 800,000	$ 800,000	$ 800,000
Accrued interest							$ 18,858		47,656
EIDL
Debt Instrument
Number of loans \| loan							3
Interest rate of loans payable	3.75%				3.75%	3.75%	3.75%			3.75%
Prepayment penalty							$ 0
Original amount of Loans payable					$ 150,000	$ 150,000				$ 500,000
Monthly payment of loans payable	$ 731	$ 2,437		$ 2,437	$ 731	$ 731
Loan payable term			30 years
Loans payable - SBA - EIDL Loan								800,000	$ 800,000
Accrued interest								$ 62,656

MERCHANT CASH ADVANCES (Details

MERCHANT CASH ADVANCES (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
MERCHANT CASH ADVANCES
Merchant cash advances	$ 575,489	$ 1,386,008	$ 320,079

LOANS PAYABLE - Summary of Loan

LOANS PAYABLE - Summary of Loans Payable (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Loans Payable	$ 3,325,843	$ 2,192,118	$ 972,453
Less: Current maturities	2,780,054	1,267,004	355,182
Loans Payable Non Current	545,789	925,114	617,271
Original borrowings of $100,000, bears interest at 1%, requires no payments until maturity in March 2024
Debt Instrument [Line Items]
Loans Payable	20,500	20,500	20,500
Original borrowings of $250,000, bears interest at 1%, requires no payments until maturity in January 2024
Debt Instrument [Line Items]
Loans Payable	210,500	210,500	$ 210,500
Original payable of $151,096 with additional net borrowings of $89,154, requires monthly payments of $1,500 until total payments of $240,250 have been made
Debt Instrument [Line Items]
Loans Payable	1,050	242,053
Original payable of $553,175 with additional net borrowings of $125,412, requires monthly payments of $25,000 until total payments of $678,587 have been made
Debt Instrument [Line Items]
Loans Payable	553,175	553,175
Original payable of $492,180, requires monthly payments of $25,000 until total payments of $492,180 have been made
Debt Instrument [Line Items]
Loans Payable	865,618	1,020,890
Original borrowings of $1,500,000 and unamortized original issue discount of $225,000, bears interest at 5%, requires no payments until maturity in May 2023
Debt Instrument [Line Items]
Loans Payable	1,500,000
Original borrowings of $60,000, bears interest at 1%, requires no payments until maturity in January 2024
Debt Instrument [Line Items]
Loans Payable	60,000
Original amounts due of $195,000, related to services provided by a vendor, requires monthly payments of $10,000 through May 2022, then monthly payments of $25,000 through August 2022 at which time any remaining balance is due
Debt Instrument [Line Items]
Loans Payable	$ 115,000	$ 145,000

LOANS PAYABLE - Summary of Lo_2

LOANS PAYABLE - Summary of Loans Payable - Parenthetical (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Original borrowings of $100,000, bears interest at 1%, requires no payments until maturity in March 2024
Debt Instrument [Line Items]
Original amount of Loans payable	$ 100,000	$ 100,000	$ 100,000
Interest rate of loans payable	1%	1%	1%
Additional borrowings	$ 0	$ 0	$ 0
Original borrowings of $250,000, bears interest at 1%, requires no payments until maturity in January 2024
Debt Instrument [Line Items]
Original amount of Loans payable	$ 250,000	$ 250,000	$ 250,000
Interest rate of loans payable	1%	1%	1%
Additional borrowings	$ 0	$ 0	$ 0
Original payable of $151,096 with additional net borrowings of $89,154, requires monthly payments of $1,500 until total payments of $240,250 have been made
Debt Instrument [Line Items]
Original amount of Loans payable	151,096	151,096
Additional borrowings	89,154	89,154
Monthly payment of loans payable	1,500	1,500
Total payments made	240,250	240,250
Original payable of $553,175 with additional net borrowings of $125,412, requires monthly payments of $25,000 until total payments of $678,587 have been made
Debt Instrument [Line Items]
Original amount of Loans payable	553,175	553,175
Additional borrowings	125,412	125,412
Monthly payment of loans payable	25,000	25,000
Total payments made	678,587	678,587
Original payable of $492,180, requires monthly payments of $25,000 until total payments of $492,180 have been made
Debt Instrument [Line Items]
Original amount of Loans payable	492,180	492,180
Monthly payment of loans payable	25,000	25,000
Total payments made	492,180	492,180
Original borrowings of $1,500,000 and unamortized original issue discount of $225,000, bears interest at 5%, requires no payments until maturity in May 2023
Debt Instrument [Line Items]
Original amount of Loans payable	$ 1,500,000	$ 1,500,000
Interest rate of loans payable	5%	5%
Additional borrowings	$ 0	$ 0
Debt Instrument, unamortized discount	225,000
Original borrowings of $60,000, bears interest at 1%, requires no payments until maturity in January 2024
Debt Instrument [Line Items]
Original amount of Loans payable	$ 60,000	$ 60,000
Interest rate of loans payable	1%	1%
Additional borrowings	$ 0	$ 0
Original amounts due of $195,000, related to services provided by a vendor, requires monthly payments of $10,000 through May 2022, then monthly payments of $25,000 through August 2022 at which time any remaining balance is due
Debt Instrument [Line Items]
Original amount of Loans payable	195,000	195,000	195,000
Additional borrowings	10,000	10,000	10,000
Monthly payment of loans payable	$ 25,000	$ 25,000	$ 25,000

LOANS PAYABLE - Schedule of Fut

LOANS PAYABLE - Schedule of Future minimum principal repayments of the loans payable (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
LOANS PAYABLE
2023	$ 2,780,054	$ 1,267,004
2024	545,789	488,061
Total	$ 3,325,843	$ 2,192,118	$ 972,453

LOANS PAYABLE - RELATED PARTI_3

LOANS PAYABLE - RELATED PARTIES - Schedule of Loans payable, Related Parties (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Loans Payable - Related Parties	$ 1,071,128	$ 518,721	$ 74,962
Less: Current maturities	1,071,128	22,221	$ 74,962
Loans Payable - Related Parties, Non current		496,500
Original borrowings of $496,500, bears interest at 6%, requires no payments until maturity in May 2023. Lender is a stockholder of the Company \| Lender, Stockholder of the Company
Debt Instrument [Line Items]
Loans Payable - Related Parties	459,000	496,500
Original borrowings of $341,000, bears interest at 6%, requires no payments until maturity in April 2023. Lender is a stockholder of the Company \| Lender, Stockholder of the Company
Debt Instrument [Line Items]
Loans Payable - Related Parties	341,000
Original borrowings of $150,000, bears interest at various rates based on the lenders borrowing rates. No stated repayment terms. Lender is controlled by the managing stockholder and owned by his spouse \| Lender, Stockholder of the Company
Debt Instrument [Line Items]
Loans Payable - Related Parties	$ 271,128	$ 22,221

LOANS PAYABLE - RELATED PARTI_4

LOANS PAYABLE - RELATED PARTIES - Schedule of Loans payable, Related Parties - Parenthetical (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Original borrowings of $496,500, bears interest at 6%, requires no payments until maturity in May 2023. Lender is a stockholder of the Company \| Lender, Stockholder of the Company
Debt Instrument [Line Items]
Original amount of Loans payable	$ 496,500	$ 496,500	$ 496,500
Interest rate of loans payable	6%	6%	6%
Additional borrowings	$ 0	$ 0	$ 0
Original borrowings of $341,000, bears interest at 6%, requires no payments until maturity in April 2023. Lender is a stockholder of the Company \| Lender, Stockholder of the Company
Debt Instrument [Line Items]
Original amount of Loans payable	$ 341,000	$ 341,000
Interest rate of loans payable	6%	6%
Additional borrowings	$ 0	$ 0
Original borrowings of $150,000, bears interest at various rates based on the lenders borrowing rates. No stated repayment terms. Lender is controlled by the managing stockholder and owned by his spouse \| Lender, controlled by the managing stockholder and owned by his spouse
Debt Instrument [Line Items]
Original amount of Loans payable	$ 150,000	$ 150,000	$ 150,000

LOANS PAYABLE - RELATED PARTI_5

LOANS PAYABLE - RELATED PARTIES - Schedule of Future minimum principal repayments of the loans payable, Related parties (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
LOANS PAYABLE-RELATED PARTIES
2023	$ 1,071,128	$ 22,221
Loans Payable - Related Parties	$ 1,071,128	$ 518,721	$ 74,962

CONVERTIBLE NOTES - Schedule of

CONVERTIBLE NOTES - Schedule of Convertible Notes payable, Related Parties (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Convertible Notes - Related Parties	$ 3,297,060	$ 2,608,860	$ 367,857
Less: Current maturities	2,596,865
Convertible loans payable non current - related parties	700,195	2,608,860	367,850
Original borrowings of $1,966,019, bears interest at 6%, requires no payments until maturity in April 2023 \| Lender, related to the managing stockholder
Debt Instrument [Line Items]
Convertible Notes - Related Parties	1,266,865	1,966,019
Convertible note of $1,330,000 bears interest at 1.5%, requires no payments until maturity. Notes mature and convert at IPO into equity at 75% of IPO price.
Debt Instrument [Line Items]
Convertible Notes - Related Parties	1,330,000
Convertible revolving credit line of $650,000, bears interest at 1%, requires no payments until maturity in March 2024 \| Lender, related to the managing stockholder
Debt Instrument [Line Items]
Convertible Notes - Related Parties	$ 700,195	$ 642,841	$ 367,875

CONVERTIBLE NOTES - Schedule _2

CONVERTIBLE NOTES - Schedule of Convertible Notes payable, Related Parties (Parentheticals) (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Original borrowings of $1,966,019, bears interest at 6%, requires no payments until maturity in April 2023 \| Lender, related to the managing stockholder
Debt Instrument [Line Items]
Original amount of Loans payable	$ 1,966,019	$ 1,966,019	$ 1,966,019
Interest rate of loans payable	6%	6%
Additional borrowings	$ 0	$ 0	0
Convertible note of $1,330,000 bears interest at 1.5%, requires no payments until maturity. Notes mature and convert at IPO into equity at 75% of IPO price.
Debt Instrument [Line Items]
Original amount of Loans payable	$ 1,330,000
Interest rate of loans payable	1.50%
Percent of IPO Price used for conversion	75%
Convertible note of $1,330,000 bears interest at 1.5%, requires no payments until maturity. Notes mature and convert at IPO into equity at 75% of IPO price. \| Lender, related to the managing stockholder
Debt Instrument [Line Items]
Additional borrowings	$ 0
Convertible revolving credit line of $650,000, bears interest at 1%, requires no payments until maturity in March 2024 \| Lender, related to the managing stockholder
Debt Instrument [Line Items]
Original amount of Loans payable	$ 650,000	$ 650,000
Interest rate of loans payable	1%	1%
Additional borrowings	$ 0	$ 0	0
Amount borrowed under Convertible credit line		$ 650,000	$ 650,000
Interest rate on revolving credit line	1%	1%	1%
Percent of IPO Price used for conversion		1%	1%

CONVERTIBLE NOTES - Schedule _3

CONVERTIBLE NOTES - Schedule of Future minimum principal repayments of the Loans Payable, Related parties (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
CONVERTIBLE NOTES - RELATED PARTIES
2023	$ 2,596,865
2024	700,195	$ 1,966,019
Convertible Notes - Related Parties	$ 3,297,060	$ 2,608,860	$ 367,857

LINE OF CREDIT (Details)

LINE OF CREDIT (Details) - USD ($)	6 Months Ended	12 Months Ended
LINE OF CREDIT (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Feb. 28, 2019
Line of Credit Facility [Line Items]
Line of Credit outstanding balance	$ 94,975	$ 94,975	$ 94,975
Line of Credit Facility
Line of Credit Facility [Line Items]
Amount borrowed under Convertible credit line				$ 95,000
Interest Rate, Stated		6.74%	6.74%
Interest rate, Variable	3.49%	3.49%	3.49%
Prime Rate \| Line of Credit Facility
Line of Credit Facility [Line Items]
Interest Rate, Stated	4.75%	3.25%	3.25%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - Consulting Services - General and Administrative Expenses - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
SuperLuxMia LLC
Related Party Transaction [Line Items]
Transaction amount with Related parties	$ 0	$ 246,115	$ 191,845	$ 386,805	$ 722,000	$ 359,000
CAO
Related Party Transaction [Line Items]
Transaction amount with Related parties	$ 12,500	$ 35,000	$ 47,500	$ 45,000	$ 98,000	$ 28,500

RISKS AND UNCERTAINTIES - Narra

RISKS AND UNCERTAINTIES - Narrative (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
RISKS AND UNCERTAINTIES
FDIC Insurance amount	$ 250,000	$ 250,000

MAJOR SALES CHANNELS (Details)

MAJOR SALES CHANNELS (Details) - item	3 Months Ended		6 Months Ended		12 Months Ended
MAJOR SALES CHANNELS (Details) - item	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
MAJOR SALES CHANNELS
Number of sales channels			3		3	3
Sales Revenue Net \| Customer Concentration Risk \| Other Customer
MAJOR SALES CHANNELS
Total rental revenue, percentage	91%	90%	88%	93%	93%	88%

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)				1 Months Ended			6 Months Ended
SUBSEQUENT EVENTS (Details) - USD ($)	Sep. 30, 2022	Aug. 17, 2022	Aug. 11, 2022	Sep. 30, 2022	Jul. 31, 2022	Apr. 30, 2022	Jun. 30, 2022	Apr. 08, 2022
SUBSEQUENT EVENTS
Warrants issued						1,782,000	2,644,000
Weighed average exercise price						$ 4.12	$ 4
Bridge Financing loan payable							$ 1,500,000
Subsequent events
SUBSEQUENT EVENTS
Repayment of principal		$ 2,500,000
Subsequent events \| Securities purchase agreement
SUBSEQUENT EVENTS
Percentage of original issue discount	15%
Interest rate, stated	5%
Principal amount	$ 1,408,750			$ 1,408,750
Number of issued warrants to purchase	352,188			352,188
Gross proceeds	$ 1,225,000
Subsequent events \| Securities purchase agreement \| Private placements
SUBSEQUENT EVENTS
Aggregate principal amount	$ 2,875,000			$ 2,875,000
Percentage of original issue discount	15%
Term of the debt	5 years
Number of aggregate shares	718,750			718,750
Exercise price of aggregate shares (per-share)	$ 4			$ 4
Subsequent events \| IPO Before Fees And Expenses [Member]
SUBSEQUENT EVENTS
Amount of IPO			$ 13,500,000
Subsequent events \| IPO After Fees And Expenses [Member]
SUBSEQUENT EVENTS
Amount of IPO			$ 11,400,000
Subsequent events \| July 2022 Bridge Financing
SUBSEQUENT EVENTS
Interest rate					5%
Aggregate principal amount					$ 1,955,000
Warrants issued					252,875
Prepayment premium percentage					15%
Percentage of dividend on preferred stock on conversion of notes					5%
Conversion price per share for conversion of converted preferred stock into common stock					$ 3
Conversion price per share for conversion of converted preferred stock into common stock, as a percentage of per-share offering price					75%
Conversion price per share for conversion of notes into common stock					$ 3
Conversion price per share for conversion of notes into common stock, as a percentage of per-share offering price					75%
Subsequent events \| Unsecured 1.5% interest promissory notes
SUBSEQUENT EVENTS
Interest rate			1.50%					1.50%
Aggregate principal amount			$ 1,330,000					$ 1,380,000
Subsequent events \| 6% convertible notes due April 2023
SUBSEQUENT EVENTS
Interest rate	6%		6%	6%
Aggregate principal amount			$ 1,000,000
Subsequent events \| 1% convertible notes due March 2024
SUBSEQUENT EVENTS
Interest rate			1%
Aggregate principal amount			$ 700,195
Subsequent events \| 1% loan payable due March 2024
SUBSEQUENT EVENTS
Interest rate			1%
Aggregate principal amount			$ 20,500
Subsequent events \| 6% related party loan payable due May 2023
SUBSEQUENT EVENTS
Interest rate	6%			6%
Repayment of related party loan				$ 300,000

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current Assets
Cash	$ 6,998	$ 512
Processor retained funds	56,864	58,514
Prepaid expenses	166,667
Prepaid expenses and other current assets	166,667
Deferred offering costs	771,954
Security deposits	276,943
Total Current Assets	1,279,426	59,026
Other Assets
Furniture and equipment	11,500
Restricted cash	1,100,000
Security deposits	1,377,010	433,987
Total Other Assets	2,488,510	433,987
Total Assets	3,767,936	493,013
Current Liabilities
Accounts payable and accrued expenses	4,209,366	3,772,919
Rents received in advance	1,819,943	858,538
Merchant cash advances - net of unamortized costs of $0 and $57,768, respectively	1,386,008	320,079
Loans payable - current portion	1,267,004	355,182
Loans payable - SBA - PPP Loan - current portion	815,183	534,950
Loans payable - related parties - current portion	22,221	74,962
Total Current Liabilities	9,519,725	5,916,630
Long-term Liabilities
Loans payable	925,114	617,271
Loans payable - SBA - PPP Loan		280,233
Loans payable - SBA - EIDL Loan	800,000	800,000
Loans payable - related parties	496,500
Convertible loans payable - related parties	2,608,860	367,850
Line of credit	94,975	94,975
Deferred rent	536,812	211,698
Total Long-term Liabilities	5,462,261	2,372,052
Total Liabilities	14,981,986	8,288,682
Commitments and Contingencies
Stockholders' Deficit
Members' Deficit	(11,214,050)	(7,795,669)
Total Liabilities and Stockholders' Deficit	$ 3,767,936	$ 493,013

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Condensed Consolidated Balance Sheets
Unamortized costs for merchant cash advances	$ 0	$ 57,768	$ 57,768
Shares authorized	90,000,000	90,000,000
Shares issued	21,675,001	21,675,001
Shares outstanding	21,675,001	21,675,001

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
Consolidated Statements of Operations - USD ($)	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Condensed Consolidated Statements of Operations
Rental Revenue	$ 12,656,540		$ 6,728,686	$ 24,419,439	$ 11,688,873	$ 32,223,365	$ 13,540,488
Refunds and Allowances	2,455,202		2,545,820	5,118,676	4,199,978	10,843,452	5,266,629
Net Rental Revenue	10,201,338		4,182,866	19,300,763	7,488,895	21,379,913	8,273,859
Cost of Revenue	7,344,720		4,035,238	13,930,882	7,920,531	19,269,153	11,232,643
Gross Profit (Loss)	2,856,618		147,628	5,369,881	(431,636)	2,110,760	(2,958,784)
General and Administrative Expenses
Administrative and other	809,121		701,040	1,559,742	1,258,458	2,680,005	1,045,728
Professional fees	76,500		37,390	305,485	90,404	164,632	61,512
Total General and Administrative Expenses	885,621		738,430	1,865,227	1,348,862	2,844,637	1,107,240
Net Income (Loss) Before Other Income (Expense)	1,970,997		(590,802)	3,504,654	(1,780,498)	(733,877)	(4,066,024)
Other Income (Expense)
Other income	137,154		434	587,067	467	127,058	28,068
Interest and financing costs	(595,742)		(542,764)	(1,159,879)	(660,007)	(1,626,565)	(577,769)
Total Other Expenses	(458,588)		(542,330)	(572,812)	(659,540)	(1,499,507)	(549,701)
Income (Loss) Before Provision for Income Taxes	1,512,409		(1,133,132)	2,931,842	(2,440,038)
Provision for Income Taxes
Current	750,000			750,000
Net Income (Loss)	$ 762,409	$ 1,419,433	$ (1,133,132)	$ 2,181,842	$ (2,440,038)	$ (2,233,384)	$ (4,615,725)
Basic earnings per common share	$ 0.04			$ 0.10
Diluted earnings per common share	$ 0.04			$ 0.10
Basic, weighted average number of common shares outstanding	21,675,001			21,315,747
Diluted, weighted average number of common shares outstanding	21,675,001			21,675,001

Consolidated Statements of Chan

Consolidated Statements of Changes in Members' Deficit - USD ($)	Common Stock [Member]	Members' Deficit	Additional Paid-in Capital	Accumulated Deficit	Total
Beginning balance at Dec. 31, 2019		$ (2,106,933)
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net income		(4,615,725)			$ (4,615,725)
Contributions		500,884
Distributions		(1,573,895)
Ending balance at Dec. 31, 2020	$ 0	(7,795,669)	$ 0	$ 0	0
Ending balance (in shares) at Dec. 31, 2020	0
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net income		(1,306,906)
Contributions		33,821
Distributions		(568,485)
Ending balance at Mar. 31, 2021		(9,637,239)
Beginning balance at Dec. 31, 2020	$ 0	(7,795,669)	0	0	0
Beginning balance (in shares) at Dec. 31, 2020	0
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net income					(2,440,038)
Ending balance at Jun. 30, 2021		(11,190,406)
Beginning balance at Dec. 31, 2020	$ 0	(7,795,669)	0	0	0
Beginning balance (in shares) at Dec. 31, 2020	0
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net income		(2,233,384)			(2,233,384)
Contributions		72,082
Distributions		(1,257,079)
Ending balance at Dec. 31, 2021	$ 0	(11,214,050)	0	0	(11,214,050)
Ending balance (in shares) at Dec. 31, 2021	0
Beginning balance at Mar. 31, 2021		(9,637,239)
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net income		(1,133,132)			(1,133,132)
Contributions		10,205
Distributions		(430,240)
Ending balance at Jun. 30, 2021		(11,190,406)
Beginning balance at Dec. 31, 2021	$ 0	(11,214,050)	0	0	(11,214,050)
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net income				1,419,433	1,419,433
Cumulative Effects Of Changes In Accounting Principle		(414,373)			(414,373)
Conversion to C Corp	$ 216	11,628,423		(11,628,639)
Conversion to C Corp (in shares)	21,675,001
Ending balance at Mar. 31, 2022	$ 216			(10,209,206)	(10,208,990)
Ending balance (in shares) at Mar. 31, 2022	21,675,001
Beginning balance at Dec. 31, 2021	$ 0	$ (11,214,050)	$ 0	0	(11,214,050)
Beginning balance (in shares) at Dec. 31, 2021	0
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net income					2,181,842
Ending balance at Jun. 30, 2022	$ 216			(9,446,797)	(9,446,581)
Ending balance (in shares) at Jun. 30, 2022	21,675,001
Beginning balance at Mar. 31, 2022	$ 216			(10,209,206)	(10,208,990)
Beginning balance (in shares) at Mar. 31, 2022	21,675,001
Condensed Consolidated Statement of Changes in Stockholders' Deficit
Net income				762,409	762,409
Ending balance at Jun. 30, 2022	$ 216			$ (9,446,797)	$ (9,446,581)
Ending balance (in shares) at Jun. 30, 2022	21,675,001

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Cash Flows from Operating Activities
Net loss	$ (2,233,384)	$ (4,615,725)
(Increase) Decrease in:
Processor retained funds	1,650	(40,526)
Prepaid expenses and other assets	(938,621)
Security deposits	(1,219,966)	(120,337)
Increase in:
Accounts payable and accrued expenses	436,447	3,275,838
Deferred rent	325,114	23,948
Rents received in advance	961,405	240,508
Net cash used in operating activities	(2,667,355)	(1,236,294)
Cash Flows from Investing Activities
Purchase of furniture and equipment	(11,500)
Net cash used in investing activities	(11,500)
Cash Flows from Financing Activities
Proceeds from loans payable - net	1,219,665	651,423
Proceeds from loans payable - SBA - PPP loan		815,183
Proceeds from loans payable - SBA - EIDL loan		800,000
Proceeds from (repayments of) related party loans payable and convertible note	2,684,744	(1,720)
Proceeds from merchant cash advances - net	1,065,929	29,891
Contributions from members	72,082	500,884
Distributions to members	(1,257,079)	(1,573,895)
Net cash provided by financing activities	3,785,341	1,221,766
Net (Decrease) increase in Cash and Restricted Cash	1,106,486	(14,528)
Cash and Restricted Cash - beginning of period	512	15,040
Total Cash and Restricted Cash - end of period	1,106,998	512
Cash	6,998	512
Restricted Cash	1,100,000
Total Cash and Restricted Cash	1,106,998	512
Cash paid for:
Interest	$ 1,333,677	434,587
Noncash financing activities:
Imputed interest on related party loans with below market interest rates reported as contributions from members		$ 25,140

DESCRIPTION OF BUSINESS AND P_3

DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION	6 Months Ended	12 Months Ended
DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION	Jun. 30, 2022	Dec. 31, 2021
DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION
DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION	1 - DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION CorpHousing Group (CHG) utilizes a long-term lease, asset-light business model to acquire and manage a growing portfolio of short-term rental properties in major metropolitan cities. The Company’s future growth focuses primarily on seeking to create “win-win” opportunities for owners of dislocated hotels, including those impacted by COVID-19 travel restrictions, while providing CHG favorable operating margins. CHG operates these properties in a cost-effective manner by leveraging technology to identify, acquire, manage, and market them globally to business and vacation travelers through dozens of third-party sales and distribution channels, and the Company’s own online portal. The Company manages a portfolio of multi-family and hotel units located in metropolitan cities in California, New York, Florida, Washington, Colorado, Massachusetts, and Washington D.C. As of June 30, 2022 and 2021, total units available were 584 and 423, respectively. Average units available for the three months and six months ended June 30, 2022, were 565 and 577, respectively as compared to 376 and 396, respectively for the three months and six months ended June 30, 2021. The consolidated financial statements include the accounts of CorpHousing Group Inc. (“Corphousing”) and its wholly owned subsidiary SoBeNY Partners LLC (“SoBeNY”). In June 2021, the members of SoBeNY exchanged all of their membership interests for additional membership interests in Corphousing LLC, with SoBeNY becoming a wholly owned subsidiary of Corphousing LLC. Both entities were under common control at the time of the transaction. Since there was no change in control over the net assets, there is no change in basis in the net assets. In January 2022, Corphousing and its wholly owned subsidiary, SoBeNY, converted into C corporations, with the then current members of Corphousing becoming the stockholders of the newly formed C corporation, CorpHousing Group Inc. The conversion has no effect on our business or operations and was undertaken to convert the forms of these legal entities into corporations for purposes of operating as a public company. All properties, rights, businesses, operations, duties, obligations and liabilities of the predecessor limited liability companies remain those of CorpHousing Group Inc. and SoBeNY Partners Inc. All significant intercompany accounts and transactions have been eliminated in consolidation. These condensed consolidated financial statements should be read in conjunction with the financial statements and additional information as contained in our prospectus for the year ended December 31, 2021 filed on August 15, 2022. Results of operations for the three and six months ended June 30, 2022 are not necessarily indicative of the operating results that may be expected for the year ending December 31, 2022. The other information in these condensed consolidated financial statements is unaudited but, in the opinion of management, reflects all adjustments necessary for a fair presentation of the results for the periods covered. All such adjustments are of a normal recurring nature unless disclosed otherwise.	1 - DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION Corphousing LLC and Affiliates (the “Company”), satisfies the demand in the short-term, vacation, and business travel market by leveraging technology to conduct long-term lease and short-term rental real estate arbitrage and asset management. The Company identifies and acquires individual and multi-family apartments and hotels with multiple rooms (“Units”), directly from real estate developers and property owners, through short-term and long-term lease agreements, in high-density, urban core, major metropolitan cities located in close proximity to convention centers, universities, hospitals, cultural venues, and event space. The Company manages a portfolio of multi-family and hotel units located in metropolitan cities in California, New York, Florida, Washington, Colorado, Massachusetts, and Washington D.C. As of December 31, 2021, and 2020, total units available were 462 and 330, respectively. Average units available for the year ended December 31, 2021 and 2020 were 473 and 288, respectively. The consolidated financial statements include the accounts of Corphousing LLC (“Corphousing”) and its wholly owned subsidiary S-BE Rentals LLC (“S-BE”), and SoBeNY Partners LLC (“SoBeNY”), which is affiliated through common control. All significant intercompany accounts and transactions have been eliminated in consolidation.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Basis of Presentation b. Revenue Recognition — The Company accounts for revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606 which was adopted at the beginning of fiscal year 2018 using the modified retrospective method. The Company did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the effect was immaterial. Payment received for the future use of a rental unit is recognized as a liability and reported as rents received in advance on the balance sheets. Rents received in advance are recognized as revenue after the rental unit is occupied by the customer for the agreed upon length of time or, if the rental is cancelled, rental amounts are refunded to customers (by us or our third-party service providers, or through reversal of the customers’ charges against our processer-retained funds) or forfeited by the customers in accordance with the specific terms of the reservation. The rents received in advance balance as of June 30, 2022 and December 31, 2021, was $4,071,095 and $1,819,943, respectively and is expected to be recognized as revenue within a one-year period. c. Use of Estimates d. Fair Value of Financial Instruments e. Advertising — f. Commissions — g. Deferred Rent h. Income Taxes Accounting for Uncertainty in Income Taxes, The Company recorded a provision for income taxes of $750,000 for the six months and June 30, 2022 implying a tax rate of approximately 30% before the consideration of other income. For 2021, the Company, which has been classified as a partnership for federal income tax purposes, is not subject to federal, state, and certain local income taxes and, accordingly, makes no provision for income taxes in its financial statements. The Company’s taxable income or loss is reportable by its stockholders. For 2022, the Company, converted into a C corporation. i. Sales Tax Company accrued sales tax payable of approximately $866,409 and $296,000, respectively and it is included in accounts payable and accrued expenses in the consolidated balance sheet. The Company is in the process of filing for the Voluntary Disclosure and Compliance Program with any taxing authority to avoid any potential penalties where the Company has been delinquent in filing returns. j. Paycheck Protection Program Loan (“PPP”) — k. Earnings Per Share (“EPS”)	2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Basis of Presentation b. Revenue Recognition — Prior to the pandemic the vast majority of the Company’s reservations had been non-refundable therefore the Company had very strict refund policies in place. During the pandemic third party sales channels as well as credit card companies and processors enacted force majeure circumstances outside the stated policies on the websites the company sold inventory on forcing abnormal refund rates and forcing the move to flexible cancelation policies resulting in refunds on nonrefundable policies. Refunds are treated as a reduction of net revenue and are recognized in the period of which the cancelation or refund occurred. We have multiple refund policies in place across different sales channels which vary by price. Some require a deposit at the time of booking required which will be forfeited on cancelation through varying period of time prior to check-in, some require full prepayment with either flexible (can cancel with a full refund) or Non-refundable (forfeit entire amount), some payments are held by the sales the channel until check or post check-in in which the third party sales channel handles payments, cancelations, and the refunds to guests. As of early April 2022, the Company has moved most of its larger multi-unit properties back to nonrefundable cancelation policies. The Company accounts for revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606 which was adopted at the beginning of fiscal year 2018 using the modified retrospective method. Payment received for the future use of a rental unit is recognized as a liability and reported as rents received in advance on the consolidated balance sheets. Rents received in advance are recognized as revenue after the rental unit is occupied by the customer for the agreed upon length of time or returned to the customer if they cancel the reservation within the agreed upon period of time. The rents received in advance balance as of December 31, 2021 and 2020 was $1,819,943 and $858,538, respectively, and is expected to be recognized as revenue within a one-year period. c. Use of Estimates d. Fair Value of Financial Instruments — e. Advertising — general and administrative expenses f. Commissions — g. Deferred Rent deferred rent other liabilities h. Income Taxes Accounting for Uncertainty in Income Taxes, The Company did not have unrecognized tax benefits as of December 31, 2021 and 2020. The Company recognizes interest and penalties accrued on any unrecognized tax benefits as a component of provision for income taxes. The Company, which has been classified as a partnership for federal income tax purposes, is not subject to federal, state, and certain local income taxes and, accordingly, makes no provision for income taxes in its financial statements. The Company’s taxable income or loss is reportable by its members. i Sales Tax j. Paycheck Protection Program Loan (“PPP”) — k. Deferred Offering Costs balance sheet date that are directly related to the Proposed Public Offering and that will be charged to shareholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be charged to operations. i. Restricted cash 2021 2020 Cash 6,998 512 Restricted Cash 1,100,000 — Cash and restricted cash 1,106,998 512 m. Recently Issued Accounting Pronouncements — Topic 842 is effective for the Company beginning January 1, 2022. The standard requires the use of a modified retrospective transition approach, which includes a number of optional practical expedients that entities may elect to apply. Management has not evaluated the impact of the adoption of Topic 842 on its consolidated balance sheets or consolidated statements of operations. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

GOING CONCERN_2

GOING CONCERN	6 Months Ended	12 Months Ended
GOING CONCERN	Jun. 30, 2022	Dec. 31, 2021
GOING CONCERN
GOING CONCERN	3 - GOING CONCERN The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. The Company has negative working capital of $18,502,055 and a stockholders’ deficit of $9,446,581, as of June 30, 2022. For the six months ended June 30, 2022, the Company achieved net income of $2,181,842. Management believes these conditions raise substantial doubt about the Company’s ability to continue as a going concern for the twelve months following the date these financial statements are issued. Management intends to finance operations over the next twelve months through continued net income and profits, borrowings from existing loans, by entering into new loan agreements and by an initial public offering and subsequent sales of common stock. The accompanying consolidated financial statements do not include any adjustments that might be required should the Company be unable to continue as a going concern.	3 - GOING CONCERN The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. The Company has incurred a loss of $2,233,384 for the year ending December 31, 2021 and has negative working capital of $8,517,242 and a members’ deficit of $11,214,050, as of December 31, 2021. Management believes these conditions raise substantial doubt about the Company’s ability to continue as a going concern for the twelve months following the date these financial statements are issued. Management intends to finance operations over the next twelve months through borrowings from existing loans, and by equity including the initial public offering. The accompanying consolidated financial statements do not include any adjustments that might be required should the Company be unable to continue as a going concern.

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	6 Months Ended	12 Months Ended
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	Jun. 30, 2022	Dec. 31, 2021
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	5 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued expenses totaled $5,301,053 and $4,209,366 as of June 30, 2022 and December 31, 2021, respectively. As of June 30, 2022 the balance consisted of approximately $937,459 of credit cards payable, $681,000 of professional fees, $1,184,481 of rent, $425,000 of commissions, $866,409 in sales tax, $678,669 in costs related to the initial public offering, $112,500 of furniture, and $415,537 of other miscellaneous items. As of December 31, the balance consisted of approximately $980,000 of credit cards payable, $600,000 of professional fees, $570,000 of rent, $570,000 of commissions, $475,000 of short-term negative cash balances, $295,000 in sales tax, $290,000 in costs related to the initial public offering, $228,000 of refunds, $97,000 of furniture, and $105,000 of other miscellaneous items.	4 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued expenses totaled $4,209,366 and $3,772,919 as of December 31, 2021 and 2020, respectively. As of December 31, 2021, the balance consisted of approximately $980,000 of credit cards payable, $600,000 of professional fees, $570,000 of rent, $570,000 of commissions, $475,000 of short-term negative cash balances, $295,000 in sales tax, $290,000 in costs related to the initial public offering, $228,000 of refunds, $97,000 of furniture, and $105,000 of other miscellaneous items. As of December 31, 2020, the balance consisted of approximately $2,050,000 of rent, $212,000 of credit cards payable, $207,000 of professional fees, $260,000 of commissions, $475,000 of short-term negative cash balances, $443,000 in sales tax, $97,000 of marketing, and $29,000 of other miscellaneous items.

LOANS PAYABLE - SBA - PPP LOA_4

LOANS PAYABLE - SBA - PPP LOAN	6 Months Ended	12 Months Ended
LOANS PAYABLE - SBA - PPP LOAN	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE-SBA-PPP LOAN
LOANS PAYABLE-SBA-PPP LOAN	6 - LOANS PAYABLE — SBA — PPP LOAN On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was enacted to provide emergency assistance for individuals, families, and organizations affected by the coronavirus pandemic. The PPP, created through the CARES Act, provides qualified organizations with loans of up to $10,000,000. Under the terms of the CARES Act and the PPP, the Company can apply for and be granted forgiveness for all or a portion of the loan issued to the extent the proceeds are used in accordance with the PPP. In April and May 2020, SoBeNY and Corphousing obtained funding of $516,225 and $298,958, respectively, from a bank established by the Small Business Administration (“SBA”). The loans have an initial deferment period wherein no payments are due until the application of forgiveness is submitted, not to exceed ten months from the covered period. Interest will continue to accrue during this deferment period. After the deferment period ends, the loans are payable in equal monthly installments of $29,052 and $15,932, respectively, including principal and interest at a fixed rate of 1.00%, through April and May 2022. No collateral or personal guarantees were required to obtain the PPP loans. Accrued interest at June 30, 2022 and December 31, 2021, was $16,303 and $13,337, respectively and is included in accounts payable and accrued expenses in the consolidated balance sheets. Future minimum principal repayments of the SBA — PPP loans payable are as follows: For the Twelve Months Ending June 30, 2023 $ 815,183	5 - LOANS PAYABLE — SBA — PPP LOANS On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was enacted to provide emergency assistance for individuals, families, and organizations affected by the coronavirus pandemic. The PPP, created through the CARES Act, provides qualified organizations with loans of up to $10,000,000. Under the terms of the CARES Act and the PPP, the Company can apply for and be granted forgiveness for all or a portion of the loan issued to the extent the proceeds are used in accordance with the PPP. In April and May 2020, SoBeNY and Corphousing obtained funding of $516,225 and $298,958, respectively, from a bank established by the Small Business Administration (“SBA”). The loans have an initial deferment period wherein no payments are due until the application of forgiveness is submitted, not to exceed ten months from the covered period. Interest will continue to accrue during this deferment period. After the deferment period ends, the loans are payable in equal monthly installments of $29,052 and 15,932, respectively, including principal and interest at a fixed rate of 1.00%, through April and May 2022, respectively. No collateral or personal guarantees were required to obtain the PPP loans. The Company does not intend to apply for forgiveness of these loans and expects to repay the loans in accordance with the terms of the agreements. As of December 31, 2021, payments have not begun on these loans and they are currently in default. Accrued interest at December 31, 2021 and 2020,was $13,337 and $5,162, respectively, and is included in accounts payable and accrued expenses in the consolidated balance sheets.

LOANS PAYABLE - SBA - EIDL LO_5

LOANS PAYABLE - SBA - EIDL LOAN	6 Months Ended	12 Months Ended
LOANS PAYABLE - SBA - EIDL LOAN	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE-SBA-EIDL LOAN
LOANS PAYABLE-SBA-EIDL LOAN	7 - LOANS PAYABLE — SBA — EIDL LOAN During 2020, the Company received three SBA Economic Injury Disaster Loans (“EIDL”) in response to the COVID-19 pandemic. These are 30-year loans under the EIDL program, which is administered through the SBA. Under the guidelines of the EIDL, the maximum term is 30 years; however, terms are determined on a case-by-case basis based on each borrower’s ability to repay and carry an interest rate of 3.75%. The EIDL loan may be prepaid by the Company at any time prior to maturity with no prepayment penalties. The proceeds from this loan must be used solely as working capital to alleviate economic injury caused by the COVID-19 pandemic. On April 21, 2020, SoBeNY received an EIDL loan in the amount of $500,000 . The loan bears interest at 3.75% and requires monthly payments of principal and interest of $2,437 beginning April 21, 2022, and is personally guaranteed by a managing stockholder. On June 18, 2020, Corphousing received an EIDL loan in the amount of $150,000 . The loan bears interest at 3.75% and requires monthly payments of principal and interest of $731 beginning June 18, 2022. On July 25, 2020, S-Be received an EIDL loan in the amount of $ 150,000 . The loan bears interest at 3.75% and requires monthly payments of principal and interest of $731 beginning July 25, 2022. Any remaining principal and accrued interest is payable thirty years from the date of the EIDL loan. The outstanding balance at June 30, 2022 and December 31, 2021, was $800,000 and $800,000, respectively. Accrued interest at June 30, 2022 was $62,656 and is included in accounts payable and accrued expenses in the consolidated balance sheets. Future minimum principal repayments of the SBA — EIDL loans payable are as follows: For the Twelve Months Ending June 30, 2023 $ 8,316 2024 14,551 2025 15,106 2026 15,682 2027 16,280 Thereafter 730,065 $ 800,000	6 - LOANS PAYABLE — SBA — EIDL LOANS During 2020, the Company received three SBA Economic Injury Disaster Loans (“EIDL”) in response to the COVID-19 pandemic. These are 30-year loans under the EIDL program, which is administered through the SBA. Under the guidelines of the EIDL, the maximum term is 30 years; however, terms are determined on a case-by-case basis based on each borrower’s ability to repay and carry an interest rate of 3.75%. The EIDL loan may be prepaid by the Company at any time prior to maturity with no prepayment penalties. The proceeds from these loans must be used solely as working capital to alleviate economic injury caused by the COVID-19 pandemic and are personally guaranteed by a managing member On April 21, 2020, SoBeNY received an EIDL loan in the amount of $500,000 . The loan bears interest at 3.75% and requires monthly payments of principal and interest of $2,437 beginning October 21, 2022. On June 18, 2020, Corphousing received an EIDL loan in the amount of $150,000 . The loan bears interest at 3.75% and requires monthly payments of principal and interest of $731 beginning December 18, 2022. On July 25, 2020, S-Be received an EIDL loan in the amount of $ 150,000 . The loan bears interest at 3.75% and requires monthly payments of principal and interest of $731 beginning January 25, 2023. Any remaining principal and accrued interest is payable thirty years from the date of the EIDL loan. Accrued interest at December 31, 2021 and 2020, was $47,656 and $18,858 respectively, and is included in accounts payable and accrued expenses in the consolidated balance sheets. Future minimum principal repayments of the SBA — EIDL loans payable are as follows: For the Fiscal Years Ending 2022 $ 1,460 2023 14,062 2024 14,826 2025 15,391 2026 15,979 Thereafter 738,282 $ 800,000

MERCHANT CASH ADVANCES_2

MERCHANT CASH ADVANCES	6 Months Ended	12 Months Ended
MERCHANT CASH ADVANCES	Jun. 30, 2022	Dec. 31, 2021
MERCHANT CASH ADVANCES
MERCHANT CASH ADVANCES	8 - MERCHANT CASH ADVANCES The Company entered into multiple Merchant Cash Advance (“MCA”) factoring agreements to fund operations. The Company is required to repay the MCA in fixed daily payments until the balance is repaid. The MCA is personally guaranteed by a stockholder. Fees associated with the MCA have been recognized in interest expense in the accompanying consolidated statement of operations. As of June 30, 2022 and December 31, 2021, the outstanding balance on these merchant cash advances net of unamortized costs was $575,489 and $1,386,008, respectively and is expected to be repaid within twelve months.	7 - MERCHANT CASH ADVANCES The Company entered into multiple Merchant Cash Advance (“MCA”) factoring agreements to fund operations. The Company is required to repay the MCA in fixed daily payments until the balance is repaid. The MCA is personally guaranteed by a member. Fees associated with the MCA have been capitalized and amortized over the life of the loan. The amortization expense is recognized in interest expense in the accompanying consolidated statement of operations. As of December 31, 2021, and 2020, the outstanding balance on these merchant cash advances was $1,443,776 and $320,079 , respectively, and is expected to be repaid within twelve months. As of December 31, 2021, and 2020, the unamortized fees associated with these merchant cash advances was $57,768 and $-0 -, respectively, and is expected to be fully amortized within twelve months.

LOANS PAYABLE_2

LOANS PAYABLE	6 Months Ended	12 Months Ended
LOANS PAYABLE	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE
LOANS PAYABLE	9 - LOANS PAYABLE Loans payable consist of the following as of: June 30, December 31, 2022 2021 Original borrowings of $100,000, bears interest at 1%, requires no payments until maturity in March 2024 $ 20,500 $ 20,500 Original borrowings of $250,000, bears interest at 1%, requires no payments until maturity in January 2024 210,500 210,500 Original payable of $151,096 with additional net borrowings of $89,154, requires monthly payments of $1,500 until total payments of $240,250 have been made 1,050 242,053 Original payable of $553,175 with additional net borrowings of $125,412, requires monthly payments of $25,000 until total payments of $678,587 have been made 553,175 553,175 Original payable of $492,180, requires monthly payments of $25,000 until total payments of $492,180 have been made 865,618 1,020,890 Original borrowings of $1,500,000 and unamortized original issue discount of $225,000, bears interest at 5%, requires no payments until maturity in May 2023 1,500,000 — Original borrowings of $60,000, bears interest at 1%, requires no payments until maturity in January 2024 60,000 — Original amounts due of $195,000, related to services provided by a vendor, requires monthly payments of $10,000 through May 2022, then monthly payments of $25,000 through August 2022 at which time any remaining balance is due 115,000 145,000 3,325,843 2,192,118 Less: 2,780,054 1,267,004 $ 545,789 $ 925,114 Future minimum principal repayments of the loans payable are as follows: For the Twelve Months Ending June 30, 2023 $ 2,780,054 2024 545,789 $ 3,325,843	8 - LOANS PAYABLE Loans payable consist of the following as of: December 31, 2021 2020 Original borrowings of $100,000, bears interest at 1%, requires no payments until maturity in March 2024 $ 20,500 $ 20,500 Original borrowings of $250,000, bears interest at 1%, requires no payments until maturity in January 2024 210,500 210,500 Original borrowings of $20,000, bears interest at 1%, and is payable on demand — 20,000 Original borrowings of $121,000, requires weekly payments of $5,822 until total payments of $139,728 have been made. The loan is personally guaranteed by the managing member and originally matured in March of 2020. Maturity date was extended to 2021 when loan was satisfied — 17,182 Original amounts due of $151,096, related to refunds remitted to customers by processor, increased by additional refunds, requires monthly payments of $1,500 until loan is paid in full. This loan fully matures after 2026 242,053 151,096 Original amounts due of $195,000, related to services provided by a vendor, requires monthly payments of $10,000 through May 2022, then monthly payments of $25,000 through August 2022 at which time any remaining balance is due 145,000 — Original amounts due of $553,175, related to refunds remitted to customers by processor, requires payments of $504,004 in 2022 and balance of loan in 2023 553,175 553,175 Related to refunds remitted to customers by processor, increased by additional refunds, requires monthly payments of $50,000 through August 31, 2023 at which time any remaining balance is due 1,020,890 — 2,192,118 972,453 Less: 1,267,004 355,182 $ 925,114 $ 617,271 Future minimum principal repayments of the loans payable are as follows: For the Fiscal Years Ending 2022 $ 1,267,004 2023 488,061 2024 249,000 2025 18,000 2026 18,000 Thereafter 152,053 $ 2,192,118

LOANS PAYABLE - RELATED PARTI_6

LOANS PAYABLE - RELATED PARTIES	6 Months Ended	12 Months Ended
LOANS PAYABLE - RELATED PARTIES	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE-RELATED PARTIES
LOANS PAYABLE-RELATED PARTIES	10 - LOANS PAYABLE — RELATED PARTIES Loans payable — related parties consists of the following: June 30, December 31, 2022 2021 Original borrowings of $496,500, bears interest at 6%, requires no payments until maturity in May 2023. Lender is a stockholder of the Company $ 459,000 $ 496,500 Original borrowings of $341,000, bears interest at 6%, requires no payments until maturity in April 2023. Lender is a stockholder of the Company 341,000 — Original borrowings of $150,000, bears interest at various rates based on the lenders borrowing rates. No stated repayment terms. Lender is controlled by the managing stockholder and owned by his spouse 271,128 22,221 1,071,128 518,721 Less: 1,071,128 22,221 $ — $ 496,500 Future minimum principal repayments of the loans payable — related parties are as follows: For the Twelve Months Ending June 30, 2023 $ 1,071,128 $ 1,071,128	9 - LOANS PAYABLE — RELATED PARTIES Loans payable — related parties consists of the following: December 31, 2021 2020 Original borrowings of $87,000, bears interest at 1%, requires no payments until maturity in December 2021. Lender is controlled by the managing member $ — $ 46,150 Original borrowings of $4,975, no stated repayment terms — lender is owned and controlled by the managing member — 4,975 Original borrowings of $275,000, bears interest at various rates based on the lenders borrowing rates, requires various payments in accordance with the loan agreement until maturity in January 2020 when all unpaid principal and interest is due — maturity date was extended into 2021 and balance was satisfied in 2021. Lender is a member of the Company — 23,837 Original borrowings of $496,500, bears interest at 6%, requires no payments until maturity in May 2023. Lender is a member of the Company 496,500 — Original borrowings of $150,000, bears interest at various rates based on the lenders borrowing rates. No stated repayment terms. Lender is controlled by the managing member of the Company and owned by his spouse 22,221 — 518,721 74,962 Less: 22,221 74,962 $ 496,500 $ — The Company has imputed additional interest expense for the related party loans above that are noninterest bearing or bear interest of 1%. For these loans, the imputed interest rate was estimated at 7% which approximates our borrowing rate from third parties. Additional interest of approximately $-0- and $25,000, respectively, was recorded for the years ending December 31, 2021 and 2020. These amounts are included in interest and financing costs on the consolidated statements of operations and contributions and contributions on the consolidated statements of changes in members’ deficit. Future minimum principal repayments of the loans payable — related parties are as follows: For the Fiscal Years Ending 2022 $ 22,221 2023 496,500 $ 518,721

CONVERTIBLE NOTES

CONVERTIBLE NOTES	6 Months Ended	12 Months Ended
CONVERTIBLE NOTES	Jun. 30, 2022	Dec. 31, 2021
CONVERTIBLE NOTES - RELATED PARTIES
CONVERTIBLE NOTES	11 - CONVERTIBLE NOTES - RELATED PARTIES June 30, December 31, 2022 2021 Original borrowings of $1,966,019, bears interest at 6%, requires no payments until maturity in April 2023. Lender is related to the managing stockholder. Contingently convertible upon certain triggering events, at the holder’s option upon an initial public offering $ 1,266,865 $ 1,966,019 Convertible note of $1,330,000 bears interest at 1.5%, requires no payments until maturity. Notes mature and convert at IPO into equity at 75% of IPO price. $ 1,330,000 — Convertible revolving credit line of $650,000, bears interest at 1%, requires no payments until maturity in March 2024. Contingently convertible upon certain triggering events, at the holder’s option, nut no earlier than maturity, at a conversion ratio equal to 1% of enterprise value measured at conversion. Lender is related to the managing stockholder 700,195 642,841 $ 3,297,060 $ 2,608,860 Less: 2,596,865 — $ 700,195 $ 2,608,860 Future minimum principal repayments of the loans payable — related parties are as follows: For the Twelve Months Ending June 30, 2023 $ 2,596,865 2024 700,195 $ 3,297,060	10 - CONVERTIBLE NOTES December 31, 2021 2022 Convertible revolving credit line of $650,000, bears interest at 1%, requires no payments until maturity in March 2024. Contingently convertible upon certain triggering events, at the holder's option, but no earlier than maturity, at a conversion ratio equal to 1% of enterprise value measured at conversion. Lender is related to the managing member 642,841 367,875 Original borrowings of $1,966,019, bears interest at 6%, requires no payments until maturity in April 2023. Lender is related to the managing member. Contingently convertible upon certain triggering events, at the holder's option upon an initial public offering 1,966,019 — $ 2,608,860 367,857 Less: — — $ 2,608,860 $ 367,857 Future minimum principal repayments of the convertible notes are as follows: For the Fiscal Years Ending 2022 $ — 2023 1,966,019 2024 642,841 $ 2,608,860

LINE OF CREDIT_2

LINE OF CREDIT	6 Months Ended	12 Months Ended
LINE OF CREDIT	Jun. 30, 2022	Dec. 31, 2021
LINE OF CREDIT
LINE OF CREDIT	12 - LINE OF CREDIT In February 2019, the Company entered into a line of credit agreement in the amount of $95,000. The line bears interest at prime, 4.75% as of June 30, 2022, plus 3.49%. The line matures in February 2029. Outstanding borrowings were $94,975 as of June 30, 2022 and December 31, 2021.	11 - LINE OF CREDIT In February 2019, the Company entered into a line of credit agreement in the amount of $95,000. The line bears interest at prime, 3.25% as of December 31, 2021 and 2020, plus 3.49%. The interest rate charged as of December 31, 2021 and 2020 was 6.74%. The line matures in February 2029. Outstanding borrowings were $94,975 as of December 31, 2021 and 2020.

RELATED PARTY TRANSACTIONS_2

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS	Jun. 30, 2022	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	13 - RELATED PARTY TRANSACTIONS In addition to the transactions described in Notes 10 and 11, above, the Company engaged in the following transactions with related parties: Consulting services related to the management of the Company, including overseeing the leasing of additional units and revenue management, were provided to the Company through a consulting agreement with SuperLuxMia LLC, a consulting firm owned by a stockholder of the Company. For the three months and six months ended June 30, 2022, these consulting fees of the Company totaled approximately $0 and $191,845, respectively, as compared to $246,115 and $386,805, respectively for the three months and six months ended June 30, 2021, and are included in general and administrative expenses The Company’s Chief Accounting Officer (CAO) provided services to our company through a consulting agreement with an entity owned by the CAO. For the three months and six months ended June 30, 2022, related fees totaled approximately $12,500 and $47,500, respectively as compared to $35,000 and $45,000, respectively, for the three months and six months ended June 30, 2021, and are included in general and administrative expenses	12 - RELATED PARTY TRANSACTIONS Consulting services related to the management of the Company, including overseeing the leasing of additional units and revenue management, were provided to the Company through a consulting agreement with SuperLuxMia LLC, a consulting firm owned by a managing member of the Company. For the years ended December 31, 2021 and 2020, these consulting fees totaled approximately $722,000 and $359,000, respectively, and are included in general and administrative expenses The Company’s President and Chief Operating Officer provided services to our company through a consulting agreement. For the years ended December 31, 2021 and 2020, these related fees totaled approximately $-0- and $53,000, respectively, and are included in general and administrative expenses The Company’s Chief Accounting Officer (CAO) provided services to our company through a consulting agreement with an entity owned by the CFO. For the years ended December 31, 2021 and 2020, related fees totaled approximately $98,000 and $28,500, respectively, and are included in general and administrative expenses The Company leased 77 units in two buildings from a company in which an individual, who was a former director of the Company, maintains control, influence, and oversight thereover. These units’ leases expire between April 2024 and August 2026 and the Company has lease commitments monthly in aggregate of approximately $147,000. These leases were entered into in April 2019 and August 2021 on a negotiated, arm’s-length basis and prior to the director’s engagement with the Company. As of December 31, 2021, this individual is no longer a director of the Company.

RENT EXPENSE

RENT EXPENSE	6 Months Ended	12 Months Ended
RENT EXPENSE	Jun. 30, 2022	Dec. 31, 2021
RENT EXPENSE
RENT EXPENSE	4 - LEASES In February 2017, the FASB issued ASU No. 2016-02, Leases (“Topic 842”), to provide guidance on recognizing lease assets and lease liabilities on the consolidated balance sheet and disclosing key information about lease arrangements, specific differentiating between different types of leases. The Company adopted Topic 842, with an effective date of January 1, 2022. The consolidated financial statements from this date are presented under the new standard, while the comparative periods presented are not adjusted and continue to be reported in accordance with the Company’s historical accounting policy. This standard requires all lessees to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments. Under Topic 842, the Company applied a dual approach to all leases whereby the Company is a lessee and classifies leases as either finance or operating leases based on the principle of whether or not the lease is effectively a financed purchase by the Company. Lease classification is evaluated at the inception of the lease agreement. Regardless of classification, the Company records a right-of-use asset and a lease liability for all leases with a term greater than 12 months. Operating lease expense is recognized on a straight-line basis over the term of the lease. Operating right of use (“ROU”) assets and operating lease liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of lease payments not yet paid. Operating right of use assets represent our right to use an underlying asset and is based upon the operating lease liabilities adjusted for prepayments or accrued lease payments, initial direct costs, lease incentives, and impairment of operating lease assets. To determine the present value of lease payments not yet paid, we estimate incremental secured borrowing rates corresponding to the maturities of the leases. The adoption of the new lease standard had a significant impact on the Consolidated Balance Sheets, resulting in the recognition on 1/1/2022 a right-of-use asset of $36,304,289, current lease liabilities of $7,370,890 and long-term lease liabilities of $29,884,584. In addition, the Company recognized an approximate $414,373 cumulative effect adjustment to retained earnings on the Consolidated Statements of Shareholders’ Equity related to the unamortized deferred lease costs incurred in prior periods which do not meet the definition of initial direct costs under Topic 842. The adoption of Topic 842 did not have a significant impact on the lease classification or a material impact on the Consolidated Statements of Operations and liquidity. The components of the right-of-use asset and lease liabilities as of June 30, 2022 are as follows: At June 30, 2022, supplemental balance sheet information related to leases were as follows: Operating lease right of use asset $ 49,941,971 Operating lease liability, current portion $ 7,182,381 Operating lease liability, net of current portion $ 43,962,492 At June 30, 2022, future minimum lease payments under the non-cancelable operating leases are as follows: Twelve Months Ending June 30, 2023 $ 9,730,956 2024 9,916,779 2025 10,106,552 2026 10,422,764 2027 7,788,145 Thereafter 72,773,441 Total lease payment $ 120,738,637 The following summarizes other supplemental information about the Company’s operating lease: June 30, 2022 Weighted average discount rate 10 % Weighted average remaining lease term (years) 9.1 years Three Months Six Months Ended Ended June 30, 2022 June 30, 2022 Operating lease cost $ 2,839,925 $ 5,787,499	13 - RENT EXPENSE The Company is obligated under various long-term leases, certain of which contain renewal options, for its Units, which expire on various dates through December 2027. At December 31, 2021, minimum future rental payments pursuant to the above-mentioned noncancelable operating leases are approximately as follows: For the Fiscal Years Ending 2022 $ 9,558,000 2023 6,162,000 2024 5,750,000 2025 5,671,000 2026 5,210,000 Thereafter 26,988,000 $ 69,466,000 For the year ended December 31, 2021, rent and related costs totaled approximately $10,363,000, including a deferred rent increase of approximately $325,000, and are reported as a component of cost of revenue in the accompanying consolidated statements of operations. For the year ended December 31, 2020, rent and related costs totaled approximately $6,292,000, including a deferred rent increase of approximately $24,000, and are reported as a component of cost of revenue in the accompanying consolidated statements of operations.

RISKS AND UNCERTAINTIES_2

RISKS AND UNCERTAINTIES	6 Months Ended	12 Months Ended
RISKS AND UNCERTAINTIES	Jun. 30, 2022	Dec. 31, 2021
RISKS AND UNCERTAINTIES
RISKS AND UNCERTAINTIES	14 - RISKS AND UNCERTAINTIES The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash. The Company places its cash with high quality credit institutions. At times, balances may be in excess of the Federal Deposit Insurance Corporation (“FDIC”) insurance limits. All accounts at an insured depository institution are insured by the FDIC up to the standard maximum deposit insurance of $250,000 per institution. At June 30, 2022, aggregate cash balances did not exceed the insured limit.	14 - RISKS AND UNCERTAINTIES The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash. The Company places its cash with high quality credit institutions. At times, balances may be in excess of the Federal Deposit Insurance Corporation (“FDIC”) insurance limits. All accounts at an insured depository institution are insured by the FDIC up to the standard maximum deposit insurance of $250,000 per institution. At December 31, 2021 and 2020, aggregate cash balances did not exceed the insured limit.

MAJOR SALES CHANNELS_2

MAJOR SALES CHANNELS	6 Months Ended	12 Months Ended
MAJOR SALES CHANNELS	Jun. 30, 2022	Dec. 31, 2021
MAJOR SALES CHANNELS
MAJOR SALES CHANNELS	15 - MAJOR SALES CHANNELS The Company uses third-party sales channels to handle the reservations, collections, and other rental processes for most of the units. Three sales channels represented approximately, 91% and 88%, respectively, of total revenue during the three months and six months ended June 30, 2022, as compared to 90% and 93%, respectively for the three months and six months ended June 30, 2021. The loss of business from one or a combination of the Company’s significant sales channels, or an unexpected deterioration in their financial condition, could adversely affect the Company’s operations.	15 - MAJOR SALES CHANNELS The Company uses third-party sales channels to handle the reservations, collections, and other rental processes for most of the units. During the years ended December 31, 2021 and 2020, sales from three sales channels represented approximately 93% and 88% of total rental revenue, respectively. The loss of business from one or a combination of the Company’s significant sales channels, or an unexpected deterioration in their financial condition, could adversely affect the Company’s operations.

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2022	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	16 - COMMITMENTS AND CONTINGENCIES The World Health Organization characterized the Covid-19 virus as a global pandemic on March 11, 2020. The COVID-19 outbreak in the United States has caused business disruption through mandated and voluntary closings of multiple industries. While disruption is currently expected to be temporary, there is considerable uncertainty regarding the duration of the closings. The extent to which COVID-19 impacts future results, which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of the coronavirus and the action to contain it or treat its impact, among others. At this time, the Company cannot estimate with meaningful precision the potential impact to its financial and operational results.	16 - COMMITMENTS AND CONTINGENCIES The World Health Organization characterized the Covid-19 virus as a global pandemic on March 11, 2020. The COVID-19 outbreak in the United States has caused business disruption through mandated and voluntary closings of multiple industries. While disruption is currently expected to be temporary, there is considerable uncertainty regarding the duration of the closings. The extent to which COVID-19 impacts future results, which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of the coronavirus and the action to contain it or treat its impact, among others. At this time, the Company cannot estimate with meaningful precision the potential impact to its financial and operational results. Our arrangements with property owners typically contain indemnification provisions for regulatory and other matters that might arise from our operation of those properties. To date, we have not incurred any material indemnity liability and don’t believe such indemnifications that might be incurred in the normal course of our operations would be material to our financial position or results of operations.

SUBSEQUENT EVENTS_2

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2022	Dec. 31, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	17 - SUBSEQUENT EVENTS The Subsequent to June 30, 2022, the Company entered into leases, letter of intents, or agreements to enter into leases with start dates through December 31, 2022. The new lease terms expire on various dates though December 31, 2037. In July 2022, the Company entered into security purchase agreements with certain private investors under which it sold, in a private placemen ts (“July 2022 Bridge Financing”), $1,955,000 principal amount. The Company has issued 252,875 Warrants in conjunction with the July 2022 Bridge Financing. The proceeds of this financial have been used by the Company to fund letter-of-credit based security deposits on new properties. This note bears interest at 5% per annum, with all accrued interest payable at maturity. The note matures on June 30, 2023 and is secured by a first priority security interest in all of the Company’s assets until such time as such notes are repaid or converted into a to be created series of the Company’s preferred stock or the Company’s common stock under the terms thereof. The July 2022 Bridge Financing is prepayable by the Company at any time at its election, together with a 15% prepayment premium. Following consummation of an initial public offering, the Company have the right, exercisable at its option, to convert all of the July 2022 Bridge Financing into a series of newly issued preferred stock. If the Company makes such an election, these notes will convert into a series of the Company’s preferred stock that will have an aggregate stated value equal to the aggregate principal (and interest then accrued thereon) of the notes being so converted, and pay dividends at 5% per annum on such stated value (accruing and payable at maturity or redemption of the preferred stock) and will be senior in right of liquidation to all the Company’s common stock and other securities classified as junior securities. Any such preferred stock issued upon conversion of these notes shall, in turn, at the election of the holder, be convertible into that number of shares of the Company’s common stock determined by dividing (a) the aggregate stated value (and accrued and unpaid dividends thereon) of the preferred stock being converted by (b) a conversion price of $3.00 per share . These notes are convertible into shares of the Company’s common stock at the option of the holders thereof at any time at a conversion price of $3.00 per share ( 75% of the per-share offering price in the Company’s IPO). The Company priced its initial public offering (“IPO”) on August 11, 2022 and as a result raised $13.5 million before fees and expenses ( $11.4 million after fees and expenses). In conjunction with the IPO, the entire amount of the $1,330,000 of unsecured 1.5% interest promissory notes, $1,000,000 of the 6% convertible notes due April 2023, the entire amount of the 1% convertible notes due March 2024 of $700,195 and the entire amount of the 1% loan payable due March 2024 of $20,500 converted into equity. Also in conjunction with the IPO, the bridge investors requested a repayment of $2.5 million of principal which was paid on August 17, 2022 repaying the entire July 2022 Bridge Financing with the balance going to the $1.5 million loan payable entered into in June 2022 (due May 2023). In September the Company repaid $300,000 of the 6% related party loan payable due May 2023 (inclusive of repayment premium) and the Company repaid the remaining balance of the 6% convertible notes due April 2023. In connection with the consummation of the Company’s IPO, the Company issued or granted warrants, inclusive of the warrants issued to the bridge investor in the transaction described above (and in prior bridge investments by such investor) and to certain of the Company’s insiders who provided additional bridge financing to the Company in April 2022, to purchase an aggregate of 1,782,000 shares of the Company’s common stock at a weighted average exercise price of $4.12. In connection with the consummation of the Company’s IPO, the Company granted options to certain of its officers, directors and employees to purchase an aggregate of 2,644,000 shares of the Company’s common stock at weighed average exercise price of $4.00. On September 30, 2022, Company entered into a securities purchase agreement with a private investor under which the Company sold or may sell, in a series of private placements up to an aggregate of $2,875,000 principal amount of 15% original issue discount notes and five-year warrants to purchase up to an aggregate of 718,750 shares of our common stock at a per-share exercise price of $4.00 . The notes bear interest at 5% per annum, with all accrued interest payable at maturity. At the time of execution of this financing, the Company closed on $1,408,750 principal amount and issued warrants to purchase 352,188 shares of common stock for gross proceeds of $1,225,000 (giving effect to the 15% original issue discount). The notes mature on September 30, 2023.	17 - SUBSEQUENT EVENTS The In January 2022, Corphousing and its wholly owned subsidiary, SoBeNY, converted into C corporations, with the then current members of Corphousing becoming the stockholders of the newly formed C corporations, CorpHousing Group Inc. and SoBeNY Partners Inc., respectively. The conversion has no effect on our business or operations and was undertaken to convert the forms of these legal entities into corporations for purposes of operating as a public company. All properties, rights, businesses, operations, duties, obligations and liabilities of the predecessor limited liability companies remain those of CorpHousing Group Inc. and SoBeNY Partners Inc. Subsequent to December 31, 2021, the Company entered into leases, letter of intents, or agreements to enter into leases with start dates through December 31, 2022. The new lease terms expire on various dates through December 31, 2037. On April 8, 2022, certain insiders of our company, including our chief executive officers and certain of his immediate family members, our chief financial officer, and one of our directors, purchased in a private placement unsecured 1.5% interest promissory notes having an aggregate principal amount of $ 1.38 million. The proceeds were used by the Company as a cash security deposit reserve for our credit card processing functions. In July 2022, the Company entered into security purchase agreements with certain private investors under which it sold, in a private placemen ts (“July 2022 Bridge Financing”), $1,955,000 principal amount. The Company has issued 252,875 Warrants in conjunction with the July 2022 Bridge Financing. The proceeds of this financial have been used by the Company to fund letter-of-credit based security deposits on new properties. This note bears interest at 5% per annum, with all accrued interest payable at maturity. The note matures on June 30, 2023 and is secured by a first priority security interest in all of the Company’s assets until such time as such notes are repaid or converted into a to be created series of the Company’s preferred stock or the Company’s common stock under the terms thereof. The July 2022 Bridge Financing is prepayable by the Company at any time at its election, together with a 15% prepayment premium. Following consummation of an initial public offering, the Company have the right, exercisable at its option, to convert all of the July 2022 Bridge Financing into a series of newly issued preferred stock. If the Company makes such an election, these notes will convert into a series of the Company’s preferred stock that will have an aggregate stated value equal to the aggregate principal (and interest then accrued thereon) of the notes being so converted, and pay dividends at 5% per annum on such stated value (accruing and payable at maturity or redemption of the preferred stock) and will be senior in right of liquidation to all the Company’s common stock and other securities classified as junior securities. Any such preferred stock issued upon conversion of these notes shall, in turn, at the election of the holder, be convertible into that number of shares of the Company’s common stock determined by dividing (a) the aggregate stated value (and accrued and unpaid dividends thereon) of the preferred stock being converted by (b) a conversion price of $3.00 per share . These notes are convertible into shares of the Company’s common stock at the option of the holders thereof at any time at a conversion price of $3.00 per share ( 75% of the per-share offering price in the Company’s IPO). The Company priced its initial public offering (“IPO”) on August 11, 2022 and as a result raised $13.5 million before fees and expenses ( $11.4 million after fees and expenses). In conjunction with the IPO, the entire amount of the $1,330,000 of unsecured 1.5% interest promissory notes, $1,000,000 of the 6% convertible notes due April 2023, the entire amount of the 1% convertible notes due March 2024 of $700,195 and the entire amount of the 1% loan payable due March 2024 of $20,500 converted into equity. Also in conjunction with the IPO, the bridge investors requested a repayment of $2.5 million of principal which was paid on August 17, 2022 repaying the entire July 2022 Bridge Financing with the balance going to the $1.5 million loan payable entered into in June 2022 (due May 2023). In September the Company repaid $300,000 of the 6% related party loan payable due May 2023 (inclusive of repayment premium) and the Company repaid the remaining balance of the 6% convertible notes due April 2023. In connection with the consummation of the Company’s IPO, the Company issued or granted warrants, inclusive of the warrants issued to the bridge investor in the transaction described above (and in prior bridge investments by such investor) and to certain of the Company’s insiders who provided additional bridge financing to the Company in April 2022, to purchase an aggregate of 1,782,000 shares of the Company’s common stock at a weighted average exercise price of $4.12. In connection with the consummation of the Company’s IPO, the Company granted options to certain of its officers, directors and employees to purchase an aggregate of 2,644,000 shares of the Company’s common stock at weighed average exercise price of $4.00. On September 30, 2022, Company entered into a securities purchase agreement with a private investor under which the Company sold or may sell, in a series of private placements up to an aggregate of $2,875,000 principal amount of 15% original issue discount notes and five-year warrants to purchase up to an aggregate of 718,750 shares of our common stock at a per-share exercise price of $4.00 . The notes bear interest at 5% per annum, with all accrued interest payable at maturity. At the time of execution of this financing, the Company closed on $1,408,750 principal amount and issued warrants to purchase 352,188 shares of common stock for gross proceeds of $1,225,000 (giving effect to the 15% original issue discount). The notes mature on September 30, 2023.

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	a. Basis of Presentation	a. Basis of Presentation
Revenue Recognition	b. Revenue Recognition — The Company accounts for revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606 which was adopted at the beginning of fiscal year 2018 using the modified retrospective method. The Company did not recognize any cumulative-effect adjustment to retained earnings upon adoption as the effect was immaterial. Payment received for the future use of a rental unit is recognized as a liability and reported as rents received in advance on the balance sheets. Rents received in advance are recognized as revenue after the rental unit is occupied by the customer for the agreed upon length of time or, if the rental is cancelled, rental amounts are refunded to customers (by us or our third-party service providers, or through reversal of the customers’ charges against our processer-retained funds) or forfeited by the customers in accordance with the specific terms of the reservation. The rents received in advance balance as of June 30, 2022 and December 31, 2021, was $4,071,095 and $1,819,943, respectively and is expected to be recognized as revenue within a one-year period.	b. Revenue Recognition — Prior to the pandemic the vast majority of the Company’s reservations had been non-refundable therefore the Company had very strict refund policies in place. During the pandemic third party sales channels as well as credit card companies and processors enacted force majeure circumstances outside the stated policies on the websites the company sold inventory on forcing abnormal refund rates and forcing the move to flexible cancelation policies resulting in refunds on nonrefundable policies. Refunds are treated as a reduction of net revenue and are recognized in the period of which the cancelation or refund occurred. We have multiple refund policies in place across different sales channels which vary by price. Some require a deposit at the time of booking required which will be forfeited on cancelation through varying period of time prior to check-in, some require full prepayment with either flexible (can cancel with a full refund) or Non-refundable (forfeit entire amount), some payments are held by the sales the channel until check or post check-in in which the third party sales channel handles payments, cancelations, and the refunds to guests. As of early April 2022, the Company has moved most of its larger multi-unit properties back to nonrefundable cancelation policies. The Company accounts for revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606 which was adopted at the beginning of fiscal year 2018 using the modified retrospective method. Payment received for the future use of a rental unit is recognized as a liability and reported as rents received in advance on the consolidated balance sheets. Rents received in advance are recognized as revenue after the rental unit is occupied by the customer for the agreed upon length of time or returned to the customer if they cancel the reservation within the agreed upon period of time. The rents received in advance balance as of December 31, 2021 and 2020 was $1,819,943 and $858,538, respectively, and is expected to be recognized as revenue within a one-year period.
Use of Estimates	c. Use of Estimates	c. Use of Estimates
Fair Value of Financial Instruments	d. Fair Value of Financial Instruments	d. Fair Value of Financial Instruments —
Advertising	e. Advertising —	e. Advertising — general and administrative expenses
Commissions	f. Commissions —	f. Commissions —
Deferred Rent	g. Deferred Rent	g. Deferred Rent deferred rent other liabilities
Income Taxes	h. Income Taxes Accounting for Uncertainty in Income Taxes, The Company recorded a provision for income taxes of $750,000 for the six months and June 30, 2022 implying a tax rate of approximately 30% before the consideration of other income. For 2021, the Company, which has been classified as a partnership for federal income tax purposes, is not subject to federal, state, and certain local income taxes and, accordingly, makes no provision for income taxes in its financial statements. The Company’s taxable income or loss is reportable by its stockholders. For 2022, the Company, converted into a C corporation.	h. Income Taxes Accounting for Uncertainty in Income Taxes, The Company did not have unrecognized tax benefits as of December 31, 2021 and 2020. The Company recognizes interest and penalties accrued on any unrecognized tax benefits as a component of provision for income taxes. The Company, which has been classified as a partnership for federal income tax purposes, is not subject to federal, state, and certain local income taxes and, accordingly, makes no provision for income taxes in its financial statements. The Company’s taxable income or loss is reportable by its members.
Sales Tax	i. Sales Tax Company accrued sales tax payable of approximately $866,409 and $296,000, respectively and it is included in accounts payable and accrued expenses in the consolidated balance sheet. The Company is in the process of filing for the Voluntary Disclosure and Compliance Program with any taxing authority to avoid any potential penalties where the Company has been delinquent in filing returns.	i Sales Tax
Paycheck Protection Program Loan ("PPP")	j. Paycheck Protection Program Loan (“PPP”) —	j. Paycheck Protection Program Loan (“PPP”) —
Deferred Offering Costs		k. Deferred Offering Costs balance sheet date that are directly related to the Proposed Public Offering and that will be charged to shareholders’ equity upon the completion of the Proposed Public Offering. Should the Proposed Public Offering prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be charged to operations.
Restricted cash		i. Restricted cash 2021 2020 Cash 6,998 512 Restricted Cash 1,100,000 — Cash and restricted cash 1,106,998 512
Recently Issued Accounting Pronouncements		m. Recently Issued Accounting Pronouncements — Topic 842 is effective for the Company beginning January 1, 2022. The standard requires the use of a modified retrospective transition approach, which includes a number of optional practical expedients that entities may elect to apply. Management has not evaluated the impact of the adoption of Topic 842 on its consolidated balance sheets or consolidated statements of operations. Management does not believe that any other recently issued, but not yet effective, accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Tabular disclosure of reconciliation to Cash and Restricted Cash	2021 2020 Cash 6,998 512 Restricted Cash 1,100,000 — Cash and restricted cash 1,106,998 512

LOANS PAYABLE - SBA - PPP LOA_5

LOANS PAYABLE - SBA - PPP LOAN (Tables)	6 Months Ended
LOANS PAYABLE - SBA - PPP LOAN (Tables)	Jun. 30, 2022
LOANS PAYABLE-SBA-PPP LOAN
Schedule of future minimum principal repayments of the SBA,PPP loans payable	For the Twelve Months Ending June 30, 2023 $ 815,183

LOANS PAYABLE - SBA - EIDL LO_6

LOANS PAYABLE - SBA - EIDL LOAN (Tables)	6 Months Ended	12 Months Ended
LOANS PAYABLE - SBA - EIDL LOAN (Tables)	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE-SBA-EIDL LOAN
Schedule of future minimum principal repayments of the SBA,EIDL loans payable	For the Twelve Months Ending June 30, 2023 $ 8,316 2024 14,551 2025 15,106 2026 15,682 2027 16,280 Thereafter 730,065 $ 800,000	For the Fiscal Years Ending 2022 $ 1,460 2023 14,062 2024 14,826 2025 15,391 2026 15,979 Thereafter 738,282 $ 800,000

LOANS PAYABLE (Tables)_2

LOANS PAYABLE (Tables)	6 Months Ended	12 Months Ended
LOANS PAYABLE (Tables)	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE
Summary of Loans Payable	June 30, December 31, 2022 2021 Original borrowings of $100,000, bears interest at 1%, requires no payments until maturity in March 2024 $ 20,500 $ 20,500 Original borrowings of $250,000, bears interest at 1%, requires no payments until maturity in January 2024 210,500 210,500 Original payable of $151,096 with additional net borrowings of $89,154, requires monthly payments of $1,500 until total payments of $240,250 have been made 1,050 242,053 Original payable of $553,175 with additional net borrowings of $125,412, requires monthly payments of $25,000 until total payments of $678,587 have been made 553,175 553,175 Original payable of $492,180, requires monthly payments of $25,000 until total payments of $492,180 have been made 865,618 1,020,890 Original borrowings of $1,500,000 and unamortized original issue discount of $225,000, bears interest at 5%, requires no payments until maturity in May 2023 1,500,000 — Original borrowings of $60,000, bears interest at 1%, requires no payments until maturity in January 2024 60,000 — Original amounts due of $195,000, related to services provided by a vendor, requires monthly payments of $10,000 through May 2022, then monthly payments of $25,000 through August 2022 at which time any remaining balance is due 115,000 145,000 3,325,843 2,192,118 Less: 2,780,054 1,267,004 $ 545,789 $ 925,114	December 31, 2021 2020 Original borrowings of $100,000, bears interest at 1%, requires no payments until maturity in March 2024 $ 20,500 $ 20,500 Original borrowings of $250,000, bears interest at 1%, requires no payments until maturity in January 2024 210,500 210,500 Original borrowings of $20,000, bears interest at 1%, and is payable on demand — 20,000 Original borrowings of $121,000, requires weekly payments of $5,822 until total payments of $139,728 have been made. The loan is personally guaranteed by the managing member and originally matured in March of 2020. Maturity date was extended to 2021 when loan was satisfied — 17,182 Original amounts due of $151,096, related to refunds remitted to customers by processor, increased by additional refunds, requires monthly payments of $1,500 until loan is paid in full. This loan fully matures after 2026 242,053 151,096 Original amounts due of $195,000, related to services provided by a vendor, requires monthly payments of $10,000 through May 2022, then monthly payments of $25,000 through August 2022 at which time any remaining balance is due 145,000 — Original amounts due of $553,175, related to refunds remitted to customers by processor, requires payments of $504,004 in 2022 and balance of loan in 2023 553,175 553,175 Related to refunds remitted to customers by processor, increased by additional refunds, requires monthly payments of $50,000 through August 31, 2023 at which time any remaining balance is due 1,020,890 — 2,192,118 972,453 Less: 1,267,004 355,182 $ 925,114 $ 617,271
Schedule of Future minimum principal repayments of the loans payable	For the Twelve Months Ending June 30, 2023 $ 2,780,054 2024 545,789 $ 3,325,843	For the Fiscal Years Ending 2022 $ 1,267,004 2023 488,061 2024 249,000 2025 18,000 2026 18,000 Thereafter 152,053 $ 2,192,118

LOANS PAYABLE - RELATED PARTI_7

LOANS PAYABLE - RELATED PARTIES (Tables)	6 Months Ended	12 Months Ended
LOANS PAYABLE - RELATED PARTIES (Tables)	Jun. 30, 2022	Dec. 31, 2021
LOANS PAYABLE-RELATED PARTIES
Schedule of loans payable, related parties	June 30, December 31, 2022 2021 Original borrowings of $496,500, bears interest at 6%, requires no payments until maturity in May 2023. Lender is a stockholder of the Company $ 459,000 $ 496,500 Original borrowings of $341,000, bears interest at 6%, requires no payments until maturity in April 2023. Lender is a stockholder of the Company 341,000 — Original borrowings of $150,000, bears interest at various rates based on the lenders borrowing rates. No stated repayment terms. Lender is controlled by the managing stockholder and owned by his spouse 271,128 22,221 1,071,128 518,721 Less: 1,071,128 22,221 $ — $ 496,500	December 31, 2021 2020 Original borrowings of $87,000, bears interest at 1%, requires no payments until maturity in December 2021. Lender is controlled by the managing member $ — $ 46,150 Original borrowings of $4,975, no stated repayment terms — lender is owned and controlled by the managing member — 4,975 Original borrowings of $275,000, bears interest at various rates based on the lenders borrowing rates, requires various payments in accordance with the loan agreement until maturity in January 2020 when all unpaid principal and interest is due — maturity date was extended into 2021 and balance was satisfied in 2021. Lender is a member of the Company — 23,837 Original borrowings of $496,500, bears interest at 6%, requires no payments until maturity in May 2023. Lender is a member of the Company 496,500 — Original borrowings of $150,000, bears interest at various rates based on the lenders borrowing rates. No stated repayment terms. Lender is controlled by the managing member of the Company and owned by his spouse 22,221 — 518,721 74,962 Less: 22,221 74,962 $ 496,500 $ —
Schedule of future minimum principal repayments of the loans payable, related parties	For the Twelve Months Ending June 30, 2023 $ 1,071,128 $ 1,071,128	For the Fiscal Years Ending 2022 $ 22,221 2023 496,500 $ 518,721

CONVERTIBLE NOTES (Tables)

CONVERTIBLE NOTES (Tables)	6 Months Ended	12 Months Ended
CONVERTIBLE NOTES (Tables)	Jun. 30, 2022	Dec. 31, 2021
CONVERTIBLE NOTES - RELATED PARTIES
Schedule of convertible notes payable, related parties	June 30, December 31, 2022 2021 Original borrowings of $1,966,019, bears interest at 6%, requires no payments until maturity in April 2023. Lender is related to the managing stockholder. Contingently convertible upon certain triggering events, at the holder’s option upon an initial public offering $ 1,266,865 $ 1,966,019 Convertible note of $1,330,000 bears interest at 1.5%, requires no payments until maturity. Notes mature and convert at IPO into equity at 75% of IPO price. $ 1,330,000 — Convertible revolving credit line of $650,000, bears interest at 1%, requires no payments until maturity in March 2024. Contingently convertible upon certain triggering events, at the holder’s option, nut no earlier than maturity, at a conversion ratio equal to 1% of enterprise value measured at conversion. Lender is related to the managing stockholder 700,195 642,841 $ 3,297,060 $ 2,608,860 Less: 2,596,865 — $ 700,195 $ 2,608,860	December 31, 2021 2022 Convertible revolving credit line of $650,000, bears interest at 1%, requires no payments until maturity in March 2024. Contingently convertible upon certain triggering events, at the holder's option, but no earlier than maturity, at a conversion ratio equal to 1% of enterprise value measured at conversion. Lender is related to the managing member 642,841 367,875 Original borrowings of $1,966,019, bears interest at 6%, requires no payments until maturity in April 2023. Lender is related to the managing member. Contingently convertible upon certain triggering events, at the holder's option upon an initial public offering 1,966,019 — $ 2,608,860 367,857 Less: — — $ 2,608,860 $ 367,857
Schedule of future minimum principal repayments of the convertible notes	For the Twelve Months Ending June 30, 2023 $ 2,596,865 2024 700,195 $ 3,297,060	For the Fiscal Years Ending 2022 $ — 2023 1,966,019 2024 642,841 $ 2,608,860

RENT EXPENSE (Tables)

RENT EXPENSE (Tables)	6 Months Ended	12 Months Ended
RENT EXPENSE (Tables)	Jun. 30, 2022	Dec. 31, 2021
RENT EXPENSE
Schedule of future minimum lease payments under the non-cancelable operating leases	Twelve Months Ending June 30, 2023 $ 9,730,956 2024 9,916,779 2025 10,106,552 2026 10,422,764 2027 7,788,145 Thereafter 72,773,441 Total lease payment $ 120,738,637	For the Fiscal Years Ending 2022 $ 9,558,000 2023 6,162,000 2024 5,750,000 2025 5,671,000 2026 5,210,000 Thereafter 26,988,000 $ 69,466,000

DESCRIPTION OF BUSINESS AND P_4

DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION (Details) - item	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
DESCRIPTION OF BUSINESS AND PRINCIPLES OF CONSOLIDATION
Number of multi family and hotel units			584	423	462	330
Average number of multi family and hotel units	565	376	577	396	473	288

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Rents received in advance	$ 4,071,095		$ 4,071,095		$ 1,819,943	$ 858,538
Advertising and marketing costs					109,220	102,845
Pays commissions to third-party	$ 1,393,128	$ 317,108	$ 2,690,298	$ 430,620	1,625,000	1,303,000
Unrecognized tax benefits					0	0
Accrued sales tax payable along with interest					$ 296,000	$ 443,000

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Restricted cash (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Cash		$ 6,998		$ 512
Restricted Cash	$ 1,100,556	1,100,000	$ 7,869
Total Cash and Restricted Cash	$ 1,100,556	$ 1,106,998	$ 7,869	$ 512	$ 15,040

GOING CONCERN (Details)_2

GOING CONCERN (Details) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
GOING CONCERN (Details) - USD ($)	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
GOING CONCERN
Net income	$ 762,409	$ 1,419,433	$ (1,133,132)	$ 2,181,842	$ (2,440,038)	$ (2,233,384)	$ (4,615,725)
Working capital	$ 18,502,055			$ 18,502,055		(8,517,242)
Members' deficit						$ 11,214,050	$ 7,795,669

ACCOUNTS PAYABLE AND ACCRUED _4

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Accounts payable and accrued expenses	$ 5,301,053	$ 4,209,366	$ 3,772,919
Credit cards payable	937,459	980,000	212,000
Professional fee	681,000	600,000	207,000
Rent	1,184,481	570,000	2,050,000
Commissions	425,000	570,000	260,000
Short-term negative cash balances		475,000	475,000
Sales tax	866,409	295,000	443,000
Costs related to the initial public offering	678,669	290,000
Refunds		228,000
Furniture	112,500	97,000
Marketing			97,000
Other miscellaneous items	$ 415,537	$ 105,000	$ 29,000

LOANS PAYABLE - SBA - PPP LOA_6

LOANS PAYABLE - SBA - PPP LOAN - (Details) - USD ($)	1 Months Ended
LOANS PAYABLE - SBA - PPP LOAN - (Details) - USD ($)	May 31, 2022	Apr. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	May 31, 2020	Apr. 30, 2020	Mar. 27, 2020
Short-Term Debt
Accrued interest				$ 47,656	$ 18,858
PPP Loan
Short-Term Debt
Original amount of Loans payable						$ 298,958	$ 516,225	$ 10,000,000
Monthly payment of loans payable	$ 15,932	$ 29,052
Interest rate of loans payable	1%	1%
Accrued interest			$ 16,303	$ 13,337	$ 5,162

LOANS PAYABLE - SBA - EIDL LO_7

LOANS PAYABLE - SBA - EIDL LOAN - Schedule of Future minimum principal repayments (Details) - EIDL - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
2022	$ 8,316	$ 1,460
2023	14,551	14,062
2024	15,106	14,826
2025	15,682	15,391
2026	16,280	15,979
Thereafter	730,065	738,282
Total	$ 800,000	$ 800,000

LOANS PAYABLE - SBA - EIDL LO_8

LOANS PAYABLE - SBA - EIDL LOAN - Narrative (Details)							12 Months Ended
LOANS PAYABLE - SBA - EIDL LOAN - Narrative (Details)	Dec. 18, 2022 USD ($)	Oct. 21, 2022 USD ($)	Jun. 18, 2022	Apr. 21, 2022 USD ($)	Jul. 25, 2020 USD ($)	Jun. 18, 2020 USD ($)	Dec. 31, 2020 USD ($) loan	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Apr. 21, 2020 USD ($)
Debt Instrument
Loans payable - SBA - EIDL Loan							$ 800,000	$ 800,000	$ 800,000
Accrued interest							$ 18,858		47,656
EIDL
Debt Instrument
Number of loans \| loan							3
Interest rate of loans payable	3.75%				3.75%	3.75%	3.75%			3.75%
Prepayment penalty							$ 0
Original amount of Loans payable					$ 150,000	$ 150,000				$ 500,000
Monthly payment of loans payable	$ 731	$ 2,437		$ 2,437	$ 731	$ 731
Loan payable term			30 years
Loans payable - SBA - EIDL Loan								800,000	$ 800,000
Accrued interest								$ 62,656

MERCHANT CASH ADVANCES (Detai_2

MERCHANT CASH ADVANCES (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
MERCHANT CASH ADVANCES
Merchant cash advances outstanding balance		$ 1,443,776	$ 320,079
Merchant cash advances net of unamortized fees	$ 0	$ 57,768	$ 57,768

LOANS PAYABLE - Summary of Lo_3

LOANS PAYABLE - Summary of Loans Payable (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Loans Payable	$ 3,325,843	$ 2,192,118	$ 972,453
Less: Current maturities	2,780,054	1,267,004	355,182
Loans Payable Non Current	545,789	925,114	617,271
Original borrowings of $100,000, bears interest at 1%, requires no payments until maturity in March 2024
Debt Instrument [Line Items]
Loans Payable	20,500	20,500	20,500
Original borrowings of $250,000, bears interest at 1%, requires no payments until maturity in January 2024
Debt Instrument [Line Items]
Loans Payable	210,500	210,500	210,500
Original borrowings of $20,000, bears interest at 1%, and is payable on demand
Debt Instrument [Line Items]
Loans Payable			20,000
Original borrowings of $121,000, requires weekly payments of $5,822 until total payments of $139,728 have been made. The loan is personally guaranteed by the managing member and originally matured in March of 2020. Maturity date was extended to 2021 when loan was satisfied
Debt Instrument [Line Items]
Loans Payable			17,182
Original amounts due of $151,096, related to refunds remitted to customers by processor, increased by additional refunds, requires monthly payments of $1,500 until loan is paid in full. This loan fully matures after 2026
Debt Instrument [Line Items]
Loans Payable		242,053	151,096
Original amounts due of $195,000, related to services provided by a vendor, requires monthly payments of $10,000 through May 2022, then monthly payments of $25,000 through August 2022 at which time any remaining balance is due
Debt Instrument [Line Items]
Loans Payable	$ 115,000	145,000
Original amounts due of $553,175, related to refunds remitted to customers by processor, requires payments of $504,004 in 2022 and balance of loan in 2023
Debt Instrument [Line Items]
Loans Payable		553,175	$ 553,175
Related to refunds remitted to customers by processor, increased by additional refunds, requires monthly payments of $50,000 through August 31, 2023 at which time any remaining balance is due
Debt Instrument [Line Items]
Loans Payable		$ 1,020,890

LOANS PAYABLE - Summary of Lo_4

LOANS PAYABLE - Summary of Loans Payable - Parenthetical (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Original borrowings of $100,000, bears interest at 1%, requires no payments until maturity in March 2024
Debt Instrument [Line Items]
Original amount of Loans payable	$ 100,000	$ 100,000	$ 100,000
Interest rate of loans payable	1%	1%	1%
Additional borrowings	$ 0	$ 0	$ 0
Original borrowings of $250,000, bears interest at 1%, requires no payments until maturity in January 2024
Debt Instrument [Line Items]
Original amount of Loans payable	$ 250,000	$ 250,000	$ 250,000
Interest rate of loans payable	1%	1%	1%
Additional borrowings	$ 0	$ 0	$ 0
Original borrowings of $20,000, bears interest at 1%, and is payable on demand
Debt Instrument [Line Items]
Original amount of Loans payable		$ 20,000	$ 20,000
Interest rate of loans payable		1%	1%
Original borrowings of $121,000, requires weekly payments of $5,822 until total payments of $139,728 have been made. The loan is personally guaranteed by the managing member and originally matured in March of 2020. Maturity date was extended to 2021 when loan was satisfied
Debt Instrument [Line Items]
Original amount of Loans payable		$ 121,000	$ 121,000
Additional borrowings		5,822	5,822
Total payments made		139,728	139,728
Original amounts due of $151,096, related to refunds remitted to customers by processor, increased by additional refunds, requires monthly payments of $1,500 until loan is paid in full. This loan fully matures after 2026
Debt Instrument [Line Items]
Original amount of Loans payable		151,096	151,096
Monthly payment of loans payable		1,500	1,500
Original amounts due of $195,000, related to services provided by a vendor, requires monthly payments of $10,000 through May 2022, then monthly payments of $25,000 through August 2022 at which time any remaining balance is due
Debt Instrument [Line Items]
Original amount of Loans payable	195,000	195,000	195,000
Additional borrowings	10,000	10,000	10,000
Monthly payment of loans payable	$ 25,000	25,000	25,000
Original amounts due of $553,175, related to refunds remitted to customers by processor, requires payments of $504,004 in 2022 and balance of loan in 2023
Debt Instrument [Line Items]
Original amount of Loans payable		553,175	553,175
Additional borrowings		504,004	504,004
Related to refunds remitted to customers by processor, increased by additional refunds, requires monthly payments of $50,000 through August 31, 2023 at which time any remaining balance is due
Debt Instrument [Line Items]
Additional borrowings		$ 50,000	$ 50,000

LOANS PAYABLE - Schedule of F_2

LOANS PAYABLE - Schedule of Future minimum principal repayments of the loans payable (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
LOANS PAYABLE
2022	$ 2,780,054	$ 1,267,004
2023	545,789	488,061
2024		249,000
2025		18,000
2026		18,000
Thereafter		152,053
Total	$ 3,325,843	$ 2,192,118	$ 972,453

LOANS PAYABLE - RELATED PARTI_8

LOANS PAYABLE - RELATED PARTIES - Schedule of Loans payable, Related Parties (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Loans Payable - Related Parties	$ 1,071,128	$ 518,721	$ 74,962
Less: Current maturities	1,071,128	22,221	74,962
Loans Payable - Related Parties, Non current		496,500
Original borrowings of $87,000, bears interest at 1%, requires no payments until maturity in December 2021. \| Lender, managing member
Debt Instrument [Line Items]
Loans Payable - Related Parties			46,150
Original borrowings of $4,975, no stated repayment terms \| Lender, managing member
Debt Instrument [Line Items]
Loans Payable - Related Parties			4,975
Original borrowings of $275,000, bears interest at various rates based on the lenders borrowing rates \| Lender, Stockholder of the Company
Debt Instrument [Line Items]
Loans Payable - Related Parties			$ 23,837
Original borrowings of $496,500, bears interest at 6%, requires no payments until maturity in May 2023. Lender is a stockholder of the Company \| Lender, Stockholder of the Company
Debt Instrument [Line Items]
Loans Payable - Related Parties	459,000	496,500
Original borrowings of $150,000, bears interest at various rates based on the lenders borrowing rates. No stated repayment terms. Lender is controlled by the managing stockholder and owned by his spouse \| Lender, Stockholder of the Company
Debt Instrument [Line Items]
Loans Payable - Related Parties	271,128	$ 22,221
Original borrowings of $341,000, bears interest at 6%, requires no payments until maturity in April 2023. Lender is a stockholder of the Company \| Lender, Stockholder of the Company
Debt Instrument [Line Items]
Loans Payable - Related Parties	$ 341,000

LOANS PAYABLE - RELATED PARTI_9

LOANS PAYABLE - RELATED PARTIES - Schedule of Loans payable, Related Parties - Parenthetical (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Jun. 30, 2022
Debt Instrument [Line Items]
Additional interest rate of loans payable	1%
Imputed interest rate	7%
Additional interest	$ 0	$ 25,000
Original borrowings of $87,000, bears interest at 1%, requires no payments until maturity in December 2021. \| Lender, managing member
Debt Instrument [Line Items]
Original amount of Loans payable	$ 87,000	$ 87,000
Interest rate of loans payable	1%	1%
Additional borrowings	$ 0	$ 0
Original borrowings of $4,975, no stated repayment terms \| Lender, managing member
Debt Instrument [Line Items]
Original amount of Loans payable	4,975	4,975
Original borrowings of $275,000, bears interest at various rates based on the lenders borrowing rates \| Lender, Stockholder of the Company
Debt Instrument [Line Items]
Original amount of Loans payable	275,000	275,000
Original borrowings of $496,500, bears interest at 6%, requires no payments until maturity in May 2023. Lender is a stockholder of the Company \| Lender, Stockholder of the Company
Debt Instrument [Line Items]
Original amount of Loans payable	$ 496,500	$ 496,500	$ 496,500
Interest rate of loans payable	6%	6%	6%
Additional borrowings	$ 0	$ 0	$ 0
Original borrowings of $150,000, bears interest at various rates based on the lenders borrowing rates. No stated repayment terms. Lender is controlled by the managing stockholder and owned by his spouse \| Lender, controlled by the managing stockholder and owned by his spouse
Debt Instrument [Line Items]
Original amount of Loans payable	150,000	$ 150,000	150,000
Original borrowings of $341,000, bears interest at 6%, requires no payments until maturity in April 2023. Lender is a stockholder of the Company \| Lender, Stockholder of the Company
Debt Instrument [Line Items]
Original amount of Loans payable	$ 341,000		$ 341,000
Interest rate of loans payable	6%		6%
Additional borrowings	$ 0		$ 0

LOANS PAYABLE - RELATED PART_10

LOANS PAYABLE - RELATED PARTIES - Schedule of Future minimum principal repayments of the loans payable, Related parties (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
LOANS PAYABLE-RELATED PARTIES
2022	$ 1,071,128	$ 22,221
2023		496,500
Loans Payable - Related Parties	$ 1,071,128	$ 518,721	$ 74,962

CONVERTIBLE NOTES - Schedule _4

CONVERTIBLE NOTES - Schedule of Convertible Notes payable, Related Parties (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Convertible Notes - Related Parties	$ 3,297,060	$ 2,608,860	$ 367,857
Less: Current maturities	2,596,865
Convertible loans payable non current - related parties	700,195	2,608,860	367,850
Convertible revolving credit line of $650,000, bears interest at 1%, requires no payments until maturity in March 2024 \| Lender, related to the managing stockholder
Debt Instrument [Line Items]
Convertible Notes - Related Parties	700,195	642,841	$ 367,875
Original borrowings of $1,966,019, bears interest at 6%, requires no payments until maturity in April 2023 \| Lender, related to the managing stockholder
Debt Instrument [Line Items]
Convertible Notes - Related Parties	1,266,865	$ 1,966,019
Convertible note of $1,330,000 bears interest at 1.5%, requires no payments until maturity. Notes mature and convert at IPO into equity at 75% of IPO price.
Debt Instrument [Line Items]
Convertible Notes - Related Parties	$ 1,330,000

CONVERTIBLE NOTES - Schedule _5

CONVERTIBLE NOTES - Schedule of Convertible Notes payable, Related Parties (Parentheticals) (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Convertible revolving credit line of $650,000, bears interest at 1%, requires no payments until maturity in March 2024 \| Lender, related to the managing stockholder
Debt Instrument [Line Items]
Original amount of Loans payable	$ 650,000	$ 650,000
Interest rate of loans payable	1%	1%
Additional borrowings	$ 0	$ 0	$ 0
Amount borrowed under convertible credit line		$ 650,000	$ 650,000
Interest rate on revolving credit line	1%	1%	1%
Percent of IPO Price used for conversion		1%	1%
Original borrowings of $1,966,019, bears interest at 6%, requires no payments until maturity in April 2023 \| Lender, related to the managing stockholder
Debt Instrument [Line Items]
Original amount of Loans payable	$ 1,966,019	$ 1,966,019	$ 1,966,019
Interest rate of loans payable	6%	6%
Additional borrowings	$ 0	$ 0	$ 0
Convertible note of $1,330,000 bears interest at 1.5%, requires no payments until maturity. Notes mature and convert at IPO into equity at 75% of IPO price.
Debt Instrument [Line Items]
Original amount of Loans payable	$ 1,330,000
Interest rate of loans payable	1.50%
Percent of IPO Price used for conversion	75%
Convertible note of $1,330,000 bears interest at 1.5%, requires no payments until maturity. Notes mature and convert at IPO into equity at 75% of IPO price. \| Lender, related to the managing stockholder
Debt Instrument [Line Items]
Additional borrowings	$ 0

CONVERTIBLE NOTES - Schedule _6

CONVERTIBLE NOTES - Schedule of future minimum principal repayments of the convertible notes (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
CONVERTIBLE NOTES - RELATED PARTIES
2022	$ 2,596,865
2023	700,195	$ 1,966,019
2024		642,841
Convertible Notes - Related Parties	$ 3,297,060	$ 2,608,860	$ 367,857

LINE OF CREDIT (Details)_2

LINE OF CREDIT (Details) - USD ($)	6 Months Ended	12 Months Ended
LINE OF CREDIT (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Feb. 28, 2019
Line of Credit Facility [Line Items]
Line of credit outstanding balance	$ 94,975	$ 94,975	$ 94,975
Line of Credit Facility
Line of Credit Facility [Line Items]
Amount borrowed under convertible credit line				$ 95,000
Interest rate, stated		6.74%	6.74%
Interest rate, variable	3.49%	3.49%	3.49%
Prime Rate \| Line of Credit Facility
Line of Credit Facility [Line Items]
Interest rate, stated	4.75%	3.25%	3.25%

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details)	3 Months Ended		6 Months Ended		12 Months Ended
RELATED PARTY TRANSACTIONS (Details)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) item building	Dec. 31, 2020 USD ($)
SuperLuxMia LLC \| Accounts payable and accrued expenses
RELATED PARTY TRANSACTIONS
Amount owed to related parties					$ 22,221	$ 0
SuperLuxMia LLC \| Consulting Services \| General and Administrative Expenses
RELATED PARTY TRANSACTIONS
Transaction amount with related parties	$ 0	$ 246,115	$ 191,845	$ 386,805	722,000	359,000
Chief Accounting Officer (CAO) \| Consulting Services \| General and Administrative Expenses
RELATED PARTY TRANSACTIONS
Transaction amount with related parties	$ 12,500	$ 35,000	$ 47,500	$ 45,000	98,000	28,500
President and Chief Operating Officer \| Consulting Services \| General and Administrative Expenses
RELATED PARTY TRANSACTIONS
Transaction amount with related parties					$ 0	$ 53,000
Director
RELATED PARTY TRANSACTIONS
Number of units leased \| item					77
Number of buildings leased from a company \| building					2
Monthly lease commitment					$ 147,000

RENT EXPENSE - Minimum future r

RENT EXPENSE - Minimum future rental payments (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
RENT EXPENSE
2022	$ 9,730,956	$ 9,558,000
2023	9,916,779	6,162,000
2024	10,106,552	5,750,000
2025	10,422,764	5,671,000
2026	7,788,145	5,210,000
Thereafter	$ 72,773,441	26,988,000
Total		$ 69,466,000

RENT EXPENSE (Details)

RENT EXPENSE (Details) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
RENT EXPENSE (Details) - USD ($)	Jun. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
RENT EXPENSE
Rent and related costs	$ 2,839,925	$ 5,787,499	$ 10,363,000	$ 6,292,000
Increase in Deferred rent			$ 325,000	$ 24,000

RISKS AND UNCERTAINTIES - Nar_2

RISKS AND UNCERTAINTIES - Narrative (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
RISKS AND UNCERTAINTIES
FDIC insurance amount	$ 250,000	$ 250,000

MAJOR SALES CHANNELS (Details_2

MAJOR SALES CHANNELS (Details) - item	3 Months Ended		6 Months Ended		12 Months Ended
MAJOR SALES CHANNELS (Details) - item	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
MAJOR SALES CHANNELS
Number of sales channels			3		3	3
Sales Revenue Net \| Customer Concentration Risk \| Other Customer
MAJOR SALES CHANNELS
Total rental revenue, percentage	91%	90%	88%	93%	93%	88%

SUBSEQUENT EVENTS (Details)_2

SUBSEQUENT EVENTS (Details) - USD ($)				1 Months Ended			6 Months Ended
SUBSEQUENT EVENTS (Details) - USD ($)	Sep. 30, 2022	Aug. 17, 2022	Aug. 11, 2022	Sep. 30, 2022	Jul. 31, 2022	Apr. 30, 2022	Jun. 30, 2022	Apr. 08, 2022
SUBSEQUENT EVENTS
Warrants issued						1,782,000	2,644,000
Weighed average exercise price						$ 4.12	$ 4
Bridge Financing loan payable							$ 1,500,000
Subsequent events
SUBSEQUENT EVENTS
Repayment of principal		$ 2,500,000
Subsequent events \| Securities purchase agreement
SUBSEQUENT EVENTS
Percentage of original issue discount	15%
Interest Rate, Stated	5%
Principal amount	$ 1,408,750			$ 1,408,750
Number of issued warrants to purchase	352,188			352,188
Gross proceeds	$ 1,225,000
Subsequent events \| Securities purchase agreement \| Private placements
SUBSEQUENT EVENTS
Aggregate principal amount	$ 2,875,000			$ 2,875,000
Percentage of original issue discount	15%
Term of the debt	5 years
Number of aggregate shares	718,750			718,750
Exercise price of aggregate shares (per-share)	$ 4			$ 4
Subsequent events \| IPO Before Fees And Expenses [Member]
SUBSEQUENT EVENTS
Amount of IPO			$ 13,500,000
Subsequent events \| IPO After Fees And Expenses [Member]
SUBSEQUENT EVENTS
Amount of IPO			$ 11,400,000
Subsequent events \| July 2022 Bridge Financing
SUBSEQUENT EVENTS
Interest rate					5%
Aggregate principal amount					$ 1,955,000
Warrants issued					252,875
Prepayment premium percentage					15%
Percentage of dividend on preferred stock on conversion of notes					5%
Conversion price per share for conversion of converted preferred stock into common stock					$ 3
Conversion price per share for conversion of converted preferred stock into common stock, as a percentage of per-share offering price					75%
Conversion price per share for conversion of notes into common stock					$ 3
Conversion price per share for conversion of notes into common stock, as a percentage of per-share offering price					75%
Subsequent events \| Unsecured 1.5% interest promissory notes
SUBSEQUENT EVENTS
Interest rate			1.50%					1.50%
Aggregate principal amount			$ 1,330,000					$ 1,380,000
Subsequent events \| 6% convertible notes due April 2023
SUBSEQUENT EVENTS
Interest rate	6%		6%	6%
Aggregate principal amount			$ 1,000,000
Subsequent events \| 1% convertible notes due March 2024
SUBSEQUENT EVENTS
Interest rate			1%
Aggregate principal amount			$ 700,195
Subsequent events \| 1% loan payable due March 2024
SUBSEQUENT EVENTS
Interest rate			1%
Aggregate principal amount			$ 20,500
Subsequent events \| 6% related party loan payable due May 2023
SUBSEQUENT EVENTS
Interest rate	6%			6%
Repayment of related party loan				$ 300,000