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

3 Months Ended

Mar. 31, 2020

Notes Tables

Investment [Table Text Block]

		March 31,				December 31,
		2020				2019
Certificates of deposit		$	1,263,273			$	987,599
Corporate bonds available for sale			600,000				910,000
U.S. Treasury notes and corporate bond			4,834,947				4,649,572
Total		$	6,698,220			$	6,547,171

		March 31,				December 31,
		2020				2019
U.S. Treasury securities, held to maturity		$	538,305			$	1,094,983
Certificates of deposit			106,216				380,753
Preferred stock			104,019				104,019
Non-voting preferred units of Dream Finders Holdings, LLC			6,000,000				12,000,000
Non-voting common units of Dream Finders Holdings, LLC			-				10,000,000
Voting common stock of CBT Holding Corporation			19,058,485				19,058,485
Total		$	25,807,025			$	42,638,240

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

						Gross
						Unrealized				Fair
		Cost				Gain (Loss)				Value
Marketable equity securities, March 31, 2020		$	77,700,618			$	(18,064,904	)		$	59,635,714
Marketable equity securities, December 31, 2019		$	49,554,926			$	6,353,001			$	55,907,927

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

						Gross
						Unrealized				Fair
		Cost				Gain (Loss)				Value
U.S. Treasury securities, March 31, 2020		$	-			$	-			$	-
U.S. Treasury securities, December 31, 2019		$	75,488,863			$	(79,664	)		$	75,409,199

Investments in and Advances to Affiliates [Table Text Block]

		March 31,				December 31,
		2020				2019
Beginning of period		$	771,805			$	568,713
Additional investment in unconsolidated affiliates			11,500,000				264,834
Distributions received			(98,100	)			(541,108	)
Equity in income of unconsolidated affiliates			465,665				479,366
End of period		$	12,639,370			$	771,805

Equity Method Investments [Table Text Block]

		March 31,
		2020				2019
Revenue		$	191,751,459			$	119,274,082
Gross profit			25,787,988				21,798,609
Income from continuing operations			7,382,036				3,537,480
Net income			6,517,748				3,348,507

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

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-URI http://asc.fasb.org/topic&trid=2196928

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-Name Accounting Standards Codification
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+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 320
-Section S99
-Paragraph 6
-Subparagraph (SX 210.12-14)
-URI http://asc.fasb.org/extlink&oid=120401592&loc=d3e611322-123010

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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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