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Fair Value of Financial Instruments | 12 Months Ended
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Dec. 31, 2014
Fair Value Disclosures [Abstract] |
Fair Value of Financial Instruments | Fair Value of Financial Instruments The Company owns marketable securities that are solely classified as trading securities as of December 31, 2014. There were no transfers of assets between levels within the fair value hierarchy. The following table summarizes the fair value of these marketable securities by level within the fair value hierarchy:
|  | December 31, 2014 |  | December 31, 2013
|  | Level 1 |  | Level 2 |  | Total |  | Level 1 |  | Level 2 |  | Total
U.S. Treasury notes and bonds |  | $ | 1,338,010 |  |  | $ | — |  |  | $ | 1,338,010 |  |  | $ | 2,829,809 |  |  | $ | — |  |  | $ | 2,829,809 |
U.S. Agency issued mortgage-backed securities - variable rate |  | — |  |  | 4,003,375 |  |  | 4,003,375 |  |  | — |  |  | 3,049,754 |  |  | 3,049,754 |
U.S. Agency notes and bonds - fixed rate |  | — |  |  | 3,251,336 |  |  | 3,251,336 |  |  | — |  |  | 1,496,700 |  |  | 1,496,700 |
SBA loan pools - variable rate |  | — |  |  | 1,413,697 |  |  | 1,413,697 |  |  | — |  |  | 1,748,498 |  |  | 1,748,498 |
Municipal bonds - VRDN |  | 4,835,000 |  |  | — |  |  | 4,835,000 |  |  | 4,895,000 |  |  | — |  |  | 4,895,000 |
Total fair value of marketable securities |  | $ | 6,173,010 |  |  | $ | 8,668,408 |  |  | $ | 14,841,418 |  |  | $ | 7,724,809 |  |  | $ | 6,294,952 |  |  | $ | 14,019,761 |
The fair values of all other financial instruments outstanding as of December 31, 2014 and 2013 approximate their carrying values. There were no changes to the valuation techniques for the Level 2 marketable securities during 2014 or 2013.

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13537-108611 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13433-108611 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13504-108611 + Details
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