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Note 9 - Investments, Including Investments Accounted for Using the Equity Method (As Restated) (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Investment [Table Text Block]

		December 31,
		2020				2019
Certificates of deposit		$	1,035,827			$	987,599
Corporate bonds classified as trading			1,020,000				910,000
U.S. Treasury notes and corporate bond held to maturity			4,994,848				4,649,572
Total		$	7,050,675			$	6,547,171

		December 31,
		(As Restated)
		2020				2019
U.S. Treasury securities, held to maturity		$	286,015			$	1,094,983
Certificates of deposit			-				380,753
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
Voting common stock of CB&T Holding Corporation			19,058,485				19,058,485
Total		$	19,448,519			$	42,638,240

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

						Gross
						Unrealized				Fair
		Cost				Gain (Loss)				Value
Marketable equity securities, December 31, 2020		$	68,205,548			$	(4,169,066	)		$	64,036,482
Marketable equity securities, December 31, 2019		$	49,554,926			$	6,353,001			$	55,907,927

						Gross
						Unrealized				Fair
		Cost				Gain				Value
U.S. Treasury trading securities, December 31, 2020		$	37,766,133			$	1,812			$	37,767,945
U.S. Treasury securities available for sale, December 31, 2019		$	75,488,863			$	(79,664	)		$	75,409,199

Investments in and Advances to Affiliates [Table Text Block]

		December 31,
		(As Restated)
		2020				2019
Beginning of year		$	771,805			$	568,713
Additional investments in unconsolidated affiliates			16,000,000				264,834
Distributions received			(1,433,480	)			(541,108	)
Equity in income of unconsolidated affiliates			5,575,571				479,366
End of year		$	20,913,896			$	771,805

Equity Method Investments [Table Text Block]

		December 31,
		(As Restated)
		2020				2019
Revenue		$	1,147,735,494			$	19,374,109
Gross profit			176,953,564				6,731,623
Income from continuing operations			82,992,830				1,806,620
Net income			86,847,498				1,859,438

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
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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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-URI http://asc.fasb.org/topic&trid=2196928

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 320
-Section S99
-Paragraph 6
-Subparagraph (SX 210.12-14)
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