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Note 8 - Investments, Including Investments Accounted for Using the Equity Method (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

Investment [Table Text Block]

		December 31,
		2019				2018
Certificates of deposit		$	987,599			$	1,378,666
Corporate bonds available for sale			910,000				-
U.S. Treasury notes and corporate bond held to maturity			4,649,572				4,872,398
Total		$	6,547,171			$	6,251,064

		December 31,
		2019				2018
U.S. Treasury securities, held to maturity		$	1,094,983			$	2,902,004
Certificates of deposit			380,753				317,178
Preferred stock			104,019				104,019
Non-voting preferred units of Dream Finders Holdings, LLC			12,000,000				-
Non-voting common units of Dream Finders Holdings, LLC			10,000,000				10,000,000
Voting common stock of CB&T Holding Corporation			19,058,485				19,058,485
Total		$	42,638,240			$	32,381,686

Debt Securities, Trading, and Equity Securities, FV-NI [Table Text Block]

						Gross
						Unrealized				Fair
		Cost				Gain (Loss)				Value
Marketable equity securities, December 31, 2019		$	49,554,926			$	6,353,001			$	55,907,927
Marketable equity securities, December 31, 2018		$	-			$	-			$	-

U.S. Treasury Securities Available for Sale

Schedule of Available-for-sale Securities Reconciliation [Table Text Block]

						Gross
						Unrealized				Fair
		Cost				Gain				Value
U.S. Treasury notes, December 31, 2019		$	75,488,863			$	(79,664	)		$	75,409,199
U.S. Treasury notes, December 31, 2018		$	86,728,590			$	116,796			$	86,845,386

Investments in and Advances to Affiliates [Table Text Block]

		December 31,
		2019				2018
Beginning of year		$	568,713			$	952,128
Additional investment in unconsolidated affiliates			264,834				40,399
Distributions received			(541,108	)			(816,201	)
Loss on investment in affiliate			-				(107,630	)
Equity in income of unconsolidated affiliates			479,366				500,017
End of year		$	771,805			$	568,713

Equity Method Investments [Table Text Block]

		December 31,
		2019				2018
Revenue		$	19,374,109			$	16,529,997
Gross profit			6,731,623				7,579,760
Income from continuing operations			1,806,620				3,184,701
Net income			1,859,438				3,138,320

X

- Definition

Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.

+ References

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-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
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+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 325
-URI http://asc.fasb.org/topic&trid=2197064

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 321
-URI http://asc.fasb.org/topic&trid=75115024

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-Name Accounting Standards Codification
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+ References

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-Name Accounting Standards Codification
-Topic 946
-SubTopic 320
-Section S99
-Paragraph 6
-Subparagraph (SX 210.12-14)
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Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in net income (trading) and investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

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