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Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Cash Flows from Operating Activities:    
Net Income $ 123,735 $ 424,114
Less non-cash expenses included in net income:    
Depreciation, depletion and amortization 1,987
Deferred income tax expense 6,257 68,341
Gain on sale of land (172,352)
Change in operating assets and liabilities:    
Increase in current assets (33,898) 34,002
Increase in current liabilities 85,025 94,547
Net cash provided from operating activities 183,106 448,652
Cash Flows from Investing Activities:    
Purchases (1,690,000) (2,124,000)
Maturity proceeds 1,920,000 1,920,000
Purchases (2,401,040) (287,517)
Sales proceeds 185,623
Net cash provided from investing activities (2,171,040) (305,894)
Cash Flows from Financing Activities:    
Dividends reversion (paid) 6,507 (194,250)
Net cash from (used in) financing activities 6,507 (194,250)
Net increase in cash and cash equivalents (1,981,427) (51,492)
Cash and cash equivalents:    
Beginning 2,767,424 5,225,594
Ending 785,997 5,174,102
Supplemental disclosures of cash flow information:    
Interest
Income taxes $ 35,571 $ 33,576