Owens Realty Mortgage (ORM) 10-Q 13 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 14, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'Owens Realty Mortgage, Inc.	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	10,768,001
Amendment Flag	'false	'
Entity Central Index Key	'0001556364	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	30-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

Consolidated_Balance_Sheets_Un

Consolidated Balance Sheets (Unaudited) (USD $)	Sep. 30, 2014	Dec. 31, 2013
ASSETS	'	'
Cash and cash equivalents	$4,060,675	$8,158,734
Restricted cash	5,580,485	4,095,435
Loans, net of allowance for losses of $4,880,120 and $4,739,088, respectively	57,353,092	54,057,205
Interest and other receivables	1,953,562	1,673,978
Other assets, net of accumulated depreciation and amortization of $1,042,776 and $976,090, respectively	1,104,797	1,102,683
Deferred financing costs, net of accumulated amortization of $147,376	922,563	95,000
Investment in limited liability company	2,184,939	2,142,582
Real estate held for sale	15,403,511	5,890,131
Real estate held for investment, net of accumulated depreciation of $5,992,168 and $9,599,719, respectively	140,540,272	129,425,833
Total Assets	229,103,896	206,641,581
LIABILITIES:	'	'
Dividends payable	538,400	180,000
Due to Manager	195,615	293,776
Accounts payable and accrued liabilities	3,350,699	2,710,745
Deferred gains	687,207	3,313,169
Lines of credit payable	20,852,700	'
Notes payable	14,579,543	13,917,585
Total Liabilities	40,204,164	20,415,275
Commitments and Contingencies (Note 13)	'	'
Stockholders’ equity:	'	'
Preferred stock, $.01 par value per share, 5,000,000 shares authorized, no shares issued and outstanding at September 30, 2014 and December 31, 2013	'	'
Common stock, $.01 par value per share, 50,000,000 shares authorized, 11,198,119 shares issued, 10,768,001 and 10,794,209 shares outstanding at September 30, 2014 and December 31, 2013, respectively	111,981	111,981
Additional paid-in capital	182,437,522	182,437,522
Treasury stock, at cost – 430,118 and 403,910 shares at September 30, 2014 and December 31, 2013, respectively	-5,349,156	-5,023,668
Retained earnings	5,089,312	2,348,575
Total stockholders’ equity	182,289,659	179,874,410
Noncontrolling interests	6,610,073	6,351,896
Total Equity	188,899,732	186,226,306
Total Liabilities and Equity	$229,103,896	$206,641,581

Consolidated_Balance_Sheets_Un1

Consolidated Balance Sheets (Unaudited) (Parentheticals) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Loans, allowance for losses (in Dollars)	$4,880,120	$4,739,088
Other assets, accumulated depreciation and amortization (in Dollars)	1,042,776	976,090
Deferred financing costs, accumulated amortization (in Dollars)	147,376	'
Real estate held for investment, accumulated depreciation (in Dollars)	$5,992,168	$9,599,719
Preferred Stock,par value (in Dollars per share)	$0.01	$0.01
Preferred stock,authorized shares	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$0.01	$0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	11,198,119	11,198,119
Common stock,shares outstanding	10,768,001	10,794,209
Treasury stock, shares	430,118	403,910

Consolidated_Statements_of_Inc

Consolidated Statements of Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues:	'	'	'	'
Interest income on loans	$1,399,122	$749,929	$3,564,842	$2,360,891
Gain on foreclosure of loan	'	'	257,020	952,357
Rental and other income from real estate properties	3,262,549	2,887,984	8,936,923	8,408,351
Income from investment in limited liability company	43,686	38,946	126,357	118,572
Other income	'	98	19	1,620
Total revenues	4,705,357	3,676,957	12,885,161	11,841,791
Expenses:	'	'	'	'
Management fees to Manager	435,652	373,067	1,275,901	1,264,668
Servicing fees to Manager	39,605	33,915	115,991	115,333
General and administrative expense	285,669	496,088	1,090,876	1,193,954
Rental and other expenses on real estate properties	2,061,330	2,071,900	5,953,775	6,403,757
Depreciation and amortization	549,189	539,532	1,642,922	1,941,887
Interest expense	338,225	129,229	718,707	385,064
Provision for (reversal of) loan losses	117,680	-419,860	141,032	-7,376,344
Impairment losses on real estate properties	123,500	0	179,040	0
Total expenses	3,950,850	3,223,871	11,118,244	3,928,319
Operating income	754,507	453,086	1,766,917	7,913,472
Gain on sales of real estate, net	113,113	251,887	2,740,105	2,712,096
Net income	867,620	704,973	4,507,022	10,625,568
Less: Net income attributable to non-controlling interests	-83,797	-3,899	-151,752	-2,063,545
Net income attributable to common stockholders	$783,823	$701,074	$4,355,270	$8,562,023
Per common share data:	'	'	'	'
Basic and diluted earnings per common share (in Dollars per share)	$0.07	$0.06	$0.40	$0.76
Basic and diluted weighted average number of common shares outstanding (in Shares)	10,768,001	11,196,646	10,768,495	11,197,622
Dividends declared per share of common stock (in Dollars per share)	$0.05	$0.05	$0.15	$0.20

Consolidated_Statements_of_Sto

Consolidated Statements of Stockholders' Equity (Unaudited) (USD $)		Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balances at Dec. 31, 2012	[1]	$111,981	$182,985,281	'	($3,637,331)	$179,459,931	$8,049,300	$187,509,231
Balances (in Shares) at Dec. 31, 2012	[1]	11,198,119	'	'	'	'	'	'
Net income		'	'	'	8,562,023	8,562,023	2,063,545	10,625,568
Offering costs incurred		'	-527,785	'	'	-527,785	'	-527,785
Distributions to stockholders for fractional shares upon conversion		'	-19,974	'	'	-19,974	'	-19,974
Dividends declared		'	'	'	-2,210,028	-2,210,028	'	-2,210,028
Purchase of treasury stock		'	'	-459,634	'	-459,634	'	-459,634
Purchase of treasury stock (in Shares)		'	'	-36,680	'	'	'	'
Distributions to non-controlling interests		'	'	'	'	'	-4,143,304	-4,143,304
Balances at Sep. 30, 2013		111,981	182,437,522	-459,634	2,714,664	184,804,533	5,969,541	190,774,074
Balances (in Shares) at Sep. 30, 2013		11,198,119	'	-36,680	'	'	'	'
Balances at Dec. 31, 2013		111,981	182,437,522	-5,023,668	2,348,575	179,874,410	6,351,896	186,226,306
Balances (in Shares) at Dec. 31, 2013		11,198,119	'	-403,910	'	'	'	'
Net income		'	'	'	4,355,270	4,355,270	151,752	4,507,022
Dividends declared		'	'	'	-1,614,533	-1,614,533	'	-1,614,533
Purchase of treasury stock		'	'	-325,488	'	-325,488	'	-325,488
Purchase of treasury stock (in Shares)		'	'	-26,208	'	'	'	'
Contribution from non-controlling interest		'	'	'	'	'	112,533	112,533
Distributions to non-controlling interests		'	'	'	'	'	-6,108	-6,108
Balances at Sep. 30, 2014		$111,981	$182,437,522	($5,349,156)	$5,089,312	$182,289,659	$6,610,073	$188,899,732
Balances (in Shares) at Sep. 30, 2014		11,198,119	'	-430,118	'	'	'	'
[1]	As recast to reflect the balances of Owens Mortgage Investment Fund, LP combined with the balances of Owens Realty Mortgage, Inc. beginning January 1, 2013, as required under the accounting guidelines for a transfer of an entity under common control (refer to Note 1).

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income	$4,507,022	$10,625,568
Gain on sales of real estate and other assets, net	-2,740,105	-2,712,096
Gain on foreclosure of loan	-257,020	-952,357
Income from investment in limited liability company	-126,357	-118,572
Provision for (reversal of ) loan losses	141,032	-7,376,344
Impairment losses on real estate properties	179,040	0
Depreciation and amortization of real estate and related assets	1,642,922	1,941,887
Amortization of deferred financing costs to interest expense	78,261	'
Accretion of discount on loan to interest income	-85,403	'
Changes in operating assets and liabilities:	'	'
Interest and other receivables	-561,304	580,868
Other assets	-74,934	-35,441
Accounts payable and accrued liabilities	-198,465	-2,213,885
Due to Manager	-98,161	-26,958
Net cash provided by (used in) operating activities	2,406,528	-287,330
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Principal collected on loans	20,857,860	13,978,529
Investment in loans	-27,168,876	-12,878,852
Investment in real estate properties	-18,024,721	-2,032,333
Net proceeds from disposition of real estate properties and other assets	174,890	11,108,406
Purchases of vehicles and equipment	-7,212	-13,482
Transfer (to) from restricted cash	-1,485,050	2,279,636
Distribution received from investment in limited liability company	84,000	80,000
Net cash (used in) provided by investing activities	-25,569,109	12,521,904
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Repayments on notes payable	-330,905	-224,337
Advances on construction note payable	372,472	'
Advances on lines of credit	41,144,507	'
Repayments on lines of credit	-20,291,807	'
Payment of deferred financing costs	-354,549	'
Distributions to noncontrolling interests	-6,108	-4,143,304
Contributions from noncontrolling interest	112,533	'
Offering costs incurred and paid	'	-527,785
Distributions to stockholders for fractional shares	'	-19,974
Purchase of treasury stock	-325,488	-459,634
Dividends paid	-1,256,133	-3,264,380
Net cash provided by (used in) financing activities	19,064,522	-8,639,414
Net (decrease) increase in cash and cash equivalents	-4,098,059	3,595,160
Cash and cash equivalents at beginning of period	8,158,734	21,131,505
Cash and cash equivalents at end of period	4,060,675	24,726,665
Supplemental Disclosures of Cash Flow Information	'	'
Cash paid during the period for interest (including amounts capitalized)	705,238	469,510
Supplemental Disclosures of Non-Cash Activity	'	'
Increase in real estate from loan foreclosures	3,241,220	18,650,121
Decrease in loans, net of allowance for loan losses, from loan foreclosures	-2,959,500	-15,609,812
Decrease in interest and other receivables from adding balances to loans	'	-22,880
Decrease in interest and other receivables from loan foreclosures	-281,720	-1,380,309
Increase in loans from sales of real estate	'	11,900,000
Increase in deferred gains from sales of real estate	'	-2,344,052
Change in capital expenditures financed through accounts payable	-838,419	-2,833,940
Deferred financing costs paid from construction loan	620,391	'
Amortization of deferred financing costs capitalized to construction project	-69,116	'
Notes Payable, Other Payables [Member]	'	'
Supplemental Disclosures of Non-Cash Activity	'	'
Increase in payable from loan foreclosure	'	-1,000,000
Accounts Payable and Accrued Liabilities [Member]	'	'
Supplemental Disclosures of Non-Cash Activity	'	'
Increase in payable from loan foreclosure	'	($660,000)

Note_1_Organization

Note 1 - Organization	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	NOTE 1 –ORGANIZATION
	Owens Realty Mortgage, Inc. (the “Company”) was incorporated on August 9, 2012, under the laws of the State of Maryland and was authorized to issue 1,000,000 shares of $0.01 par value common stock at the time of its incorporation. At the time of its incorporation, William C. Owens was issued 1,000 shares of common stock, $.01 par value per share, in exchange for cash consideration of $1.00 per share (for total consideration of $1,000). Per the Articles of Amendment and Restatement of the Company dated January 23, 2013, the authorized shares of common stock were increased to 50,000,000 shares, $0.01 par value per share. In addition, the Company is now authorized to issue 5,000,000 shares of preferred stock at $0.01 par value per share. The Company was created to effect the merger (the “Merger”) of Owens Mortgage Investment Fund, a California Limited Partnership (“OMIF”) with and into the Company as described in the Registration Statement on Form S-4, as amended, of the Company, declared effective on February 12, 2013 (File No. 333-184392). The Merger was part of a plan to reorganize the business operations of OMIF so that it could elect to qualify as a real estate investment trust for Federal income tax purposes. The Merger was approved by OMIF limited partners on April 16, 2013 and was completed on May 20, 2013.
	Upon effectiveness of the Merger, the outstanding 1,000 shares of common stock of the Company held by William C. Owens were cancelled in exchange for $1,000, and every 25 limited partner units of OMIF were converted into one share of common stock of the Company. Additionally, the units representing the general partner interests of the Company’s manager, Owens Financial Group, Inc. (“OFG” or the “Manager”) were treated as follows: i) the 1,496,000 units representing the interest that was an expense of OMIF were cancelled, and ii) the 1,378,256 units representing the interest relating to cash contributions made by OFG to the capital of OMIF were converted into shares of common stock of the Company in the same manner limited partnership units were converted into shares of common stock. No fractional shares were issued in the Merger; instead, cash adjustments were paid in respect of shares otherwise issuable. The Company now, by virtue of the Merger, directly or indirectly owns all of the assets and business formerly owned by OMIF and is a deemed successor issuer to OMIF pursuant to Rule 12g-3(a) under the Securities Exchange Act of 1934, as amended. For accounting purposes, the merger of OMIF with and into the Company has been treated as a transfer of assets and exchange of shares between entities under common control. The accounting basis used to initially record the assets and liabilities in the Company is the carryover basis of OMIF. The consolidated financial statements included in this Form 10-Q reflect the extinguishment of OMIF’s partners’ capital and replacement with 11,198,119 shares of common stock and additional paid –in capital as if the Merger occurred on January 1, 2013. In addition, capitalized offering costs incurred during 2012 were reclassified from Other Assets to Additional Paid-in Capital in the accompanying consolidated financial statements.
	The Company has elected to be taxed as a real estate investment trust (“REIT”) under the Internal Revenue Code of 1986, as amended (the “Code”), commencing with the Company’s taxable year ended December 31, 2012. As a REIT, the Company will be permitted to deduct distributions made to its stockholders, allowing its income and gain represented by such distributions to avoid taxation at the entity level and to be taxed generally only at the stockholder level. The Company intends to distribute substantially all of its income and gain. As a REIT, however, the Company will be subject to separate, corporate-level tax, including potential 100% penalty taxes under various circumstances, as well as certain state and local taxes. In addition, the Company’s taxable REIT subsidiaries will be subject to full corporate income tax. Furthermore, the Company’s ability to qualify as a REIT will depend upon its continuing satisfaction of various requirements, such as those related to the diversity of its stock ownership, the nature of its assets, the sources of its income and the distributions to its stockholders, including a requirement that the Company distribute to its stockholders at least 90% of its REIT taxable income on an annual basis (determined without regard to the dividends paid deduction and by excluding net capital gain).

Note_2_Summary_of_Significant_

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	In the opinion of the management of the Company, the accompanying unaudited financial statements contain all adjustments, consisting of normal, recurring adjustments, necessary to present fairly the financial information included therein. Certain information and footnote disclosures presented in the annual consolidated financial statements are not included in these interim financial statements. These consolidated financial statements should be read in conjunction with the audited consolidated financial statements included in the Form 10-K of the Company for the year ended December 31, 2013 filed with the Securities and Exchange Commission (“SEC”). The results of operations for the three and nine months ended September 30, 2014 are not necessarily indicative of the operating results to be expected for the full year ending December 31, 2014. The Company evaluates subsequent events up to the date it files its Form 10-Q with the SEC.
	Basis of Presentation
	Principlesof Consolidation
	The consolidated financial statements include the accounts of the Company and its wholly-owned taxable REIT subsidiary (TRS) and its majority- and wholly-owned limited liability companies (see notes 5 and 6). The Company is in the business of providing mortgage lending services and manages its business as one operating segment. Due to foreclosure activity, the Company also owns and manages real estate assets.
	Certain reclassifications, not affecting previously reported net income or total stockholders’ equity, have been made to the previously issued consolidated financial statements to conform to the current period presentation.
	Management Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Such estimates relate principally to the determination of the allowance for loan losses, including the valuation of impaired loans, the valuation of real estate held for sale and investment, and the estimate of the environmental remediation liability (see notes 4 and 13). Fair value estimates are derived from information available in the real estate markets including similar property and often require the experience and judgment of third parties such as real estate appraisers and brokers. The estimates figure materially in calculating the value of the property at acquisition, the level of charge to the allowance for loan losses and any subsequent valuation reserves or write-downs. Such estimates are inherently imprecise and actual results could differ significantly from such estimates.
	Recently Issued Accounting Standards
	In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606),” or ASU 2014-09. ASU 2014-09 broadly amends the accounting guidance for revenue recognition. ASU 2014-09 is effective for the first interim or annual period beginning after December 15, 2016, and is to be applied prospectively. Early adoption is not permitted. The Company is currently evaluating the impact that ASU 2014-09 will have on its financial statements.
	In August 2014, the FASB issued ASU 2014-15, “Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” or ASU 2014-15. ASU 2014-15 introduces an explicit requirement for management to assess and provide certain disclosures if there is substantial doubt about an entity’s ability to continue as a going concern. ASU 2014-15 is effective for the annual period ending after December 15, 2016. The Company is currently evaluating the impact that ASU 2014-15 will have on its financial statements.
	Significant Accounting Policies
	Cash and Cash Equivalents
	Cash and cash equivalents include funds on deposit with financial institutions.
	Restricted Cash
	Restricted cash includes contingency reserves required pursuant to the Company’s charter, non-interest bearing deposits required pursuant to the Company’s two lines of credit (see Note 8), the deposit required pursuant to the Company’s construction loan payable (see Note 9) and escrow deposits for property taxes and insurance to be paid on certain Company real estate properties.
	Concentration of Credit Risk
	Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and loans. The Company places its cash and cash equivalents with financial institutions and, at times, cash held may exceed the Federal Deposit Insurance Corporation, or “FDIC”, insured limit. The Company has exposure to credit risk on its loans and other investments. The Company’s Manager, OFG, will seek to manage credit risk by performing analysis of underlying collateral assets.
	Loans and Allowance for Loan Losses
	Loans are stated at the principal amount outstanding. The Company’s portfolio consists primarily of real estate loans generally collateralized by first, second and third deeds of trust. Interest income on loans is accrued by the simple interest method. Loans are generally placed on nonaccrual status when the borrowers are past due greater than ninety days or when full payment of principal and interest is not expected. When a loan is classified as nonaccrual, interest accruals discontinue and all past due interest remains accrued until the loan becomes current, is paid off or is foreclosed upon. Interest accruals are resumed on such loans only when they are brought fully current with respect to interest and principal and when, in the judgment of management, the loans are estimated to be fully collectible as to both principal and interest. Cash receipts on nonaccrual loans are used to reduce any outstanding accrued interest, and then are recorded as interest income, except when such payments are specifically designated as principal reduction or when management does not believe the Company’s investment in the loan is fully recoverable. The Company does not incur origination costs and does not earn or collect origination fees from borrowers as OFG is entitled to all such fees (see Note 7).
	Loans and the related accrued interest and advances are analyzed by management on a periodic basis for ultimate recovery. The allowance for loan losses is management’s estimate of probable credit losses inherent in the Company’s loan portfolio that have been incurred as of the balance sheet date. The allowance is established through a provision for loan losses which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after credit losses and loan growth. Credit exposures determined to be uncollectible are charged against the allowance. Cash received on previously charged off amounts is recorded as a recovery to the allowance. The overall allowance consists of two primary components: specific reserves related to impaired loans that are individually evaluated for impairment and general reserves for inherent losses related to loans that are not considered impaired and are collectively evaluated for impairment.
	Regardless of a loan type, a loan is considered impaired when, based on current information and events, management believes it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement or when monthly payments are delinquent for more than 90 days on a loan. All loans determined to be impaired are individually evaluated for impairment. When a loan is considered impaired, management estimates impairment based on the present value of expected future cash flows discounted at the loan's effective interest rate, except that as a practical expedient, management may measure impairment based on a loan's observable market price, or the fair value of the collateral if the loan is collateral dependent. A loan is collateral dependent if the repayment of the loan is expected to be provided solely by the underlying collateral. These valuations are generally updated during the fourth quarter but may be updated during interim periods if deemed appropriate by management.
	A restructuring of a debt constitutes a troubled debt restructuring (“TDR”) if the Company for economic or legal reasons related to the debtor's financial difficulties grants a concession to the debtor that it would not otherwise consider. Restructured loans typically present an elevated level of credit risk as the borrowers are not able to perform according to the original contractual terms. Loans that are reported as TDR’s are considered impaired and measured for impairment as described above.
	The determination of the general reserve for loans that are not considered impaired and are collectively evaluated for impairment is based on estimates made by management, to include, but not limited to, consideration of historical losses by portfolio segment, internal asset classifications, and qualitative factors to include economic trends in the Company’s service areas, industry experience and trends, geographic concentrations, estimated collateral values, the Company’s underwriting policies, the character of the loan portfolio, and probable losses inherent in the portfolio taken as a whole.
	The Company maintains a separate allowance for each portfolio segment (loan type). These portfolio segments include commercial real estate, residential real estate and land loans. The allowance for loan losses attributable to each portfolio segment, which includes both impaired loans that are individually evaluated for impairment and loans that are not considered impaired and are collectively evaluated for impairment, is combined to determine the Company’s overall allowance, which is included on the consolidated balance sheet. The reserve for loans that are not considered impaired consists of reserve factors that are based on management’s assessment of the following for each portfolio segment: (1) inherent credit risk, (2) historical losses, and (3) other qualitative factors. These reserve factors are inherently subjective and are driven by the repayment risk associated with each portfolio segment described below.
	LandLoans – These loans generally possess a higher inherent risk of loss than other real estate portfolio segments. A major risk arises from the necessity to complete projects within specified costs and time lines. Trends in the construction industry significantly impact the credit quality of these loans as demand drives construction activity. In addition, trends in real estate values significantly impact the credit quality of these loans, as property values determine the economic viability of construction projects.
	Commercial and Residential Real EstateLoans –Adverse economic developments or an overbuilt market impact commercial and residential real estate projects and may result in troubled loans. Trends in vacancy rates of properties impact the credit quality of these loans. High vacancy rates reduce operating revenues and the ability for properties to produce sufficient cash flow to service debt obligations.
	Other Assets
	Other assets primarily include capitalized lease commissions, prepaid expenses, deposits and inventory. Amortization of lease commissions is provided on the straight-line method over the lives of the related leases.
	Deferred Financing Costs
	Issuance and other costs related to the Company’s lines of credit are capitalized and amortized to interest expense under the straight-line method over the terms of the respective debt instruments. Deferred financing costs related to the construction loan in TOTB North, LLC are being amortized to the construction project under the straight-line method over the term of construction/renovation.
	Rental Income
	The Company leases multifamily rental units under operating leases with terms of generally one year or less. Rental revenue is recognized, net of rental concessions, on a straight-line method over the related lease term. Rental income on commercial property is recognized on a straight-line basis over the term of each operating lease. Recognition of gains on the sale of real estate is dependent upon the transaction meeting certain criteria related to the nature of the property and the terms of the sale including potential seller financing.
	Real Estate Held for Sale
	Real estate held for sale includes real estate acquired in full or partial settlement of loan obligations, generally through foreclosure, that is being marketed for sale. Real estate held for sale is recorded at acquisition at the property’s estimated fair value less estimated costs to sell. Any excess of the recorded investment in the loan over the net realizable value is charged against the allowance for loan losses. Any excess of the net realizable value over the recorded investment in the loan is credited first to the allowance for loan losses as a recovery to the extent charge-offs had been recorded previously and, then, to earnings as gain on foreclosure of loan.
	After acquisition, costs incurred relating to the development and improvement of property are capitalized to the extent they do not cause the recorded value to exceed the net realizable value, whereas costs relating to holding and disposition of the property are expensed as incurred. After acquisition, real estate held for sale is analyzed periodically for changes in fair values and any subsequent write down is charged to impairment losses on real estate properties. Any recovery in the fair value subsequent to such a write down is recorded (not to exceed the net realizable value at acquisition) as an offset to impairment losses on real estate properties. Recognition of a gain on the sale of real estate is dependent upon the transaction meeting certain criteria related to the nature of the property and the terms of the sale including potential seller financing.
	Real Estate Held for Investment
	Real estate held for investment includes real estate acquired in full or partial settlement of loan obligations, generally through foreclosure, that is not being marketed for sale and is either being operated, such as rental properties; is being managed through the development process, including obtaining appropriate and necessary entitlements, permits and construction; or are idle properties awaiting more favorable market conditions or properties the Company cannot sell without placing our REIT status at risk or become subject to prohibited transactions penalty tax. Real estate held for investment is recorded at acquisition at the property’s estimated fair value, less estimated costs to sell.
	After acquisition, costs incurred relating to the development and improvement of the property are capitalized, whereas costs relating to operating or holding the property are expensed. Subsequent to acquisition, management periodically compares the carrying value of real estate to expected undiscounted future cash flows for the purpose of assessing the recoverability of the recorded amounts. If the carrying value exceeds future undiscounted cash flows, the assets are reduced to estimated fair value.
	Depreciation of real estate properties held for investment is provided on the straight-line method over the estimated remaining useful lives of buildings and improvements (5 - 39 years). Depreciation of tenant improvements is provided on the straight-line method over the shorter of their estimated useful lives or the lease terms.
	The Company reclassifies real estate properties from held for investment to held for sale in the period in which all of the following criteria are met: 1) Management commits to a plan to sell the property; 2) The property is available for immediate sale in its present condition; 3) An active program to locate a buyer has been initiated; 4) The sale of the property is probable and the transfer of the property is expected to qualify for recognition as a completed sale, within one year; and 5) Actions required to complete the plan indicate it is unlikely that significant changes to the plan will be made or the plan will be withdrawn. Such real estate properties are recorded at the time of reclassification at their carrying amounts prior to reclassification or fair value, whichever is lower. This establishes the initial basis at which the properties are accounted for as held for sale, as described above.
	If circumstances arise that previously were considered unlikely, and, as a result, the Company decides not to sell a real estate property classified as held for sale, the property is reclassified to held for investment. The property is then measured individually at the lower of its carrying amount, adjusted for depreciation or amortization expense that would have been recognized had the property been continuously classified as held for investment, or its fair value at the date of the subsequent decision not to sell.
	Environmental Remediation Liability
	Liabilities related to future environmental remediation costs are recorded when remediation or monitoring or both are probable and the costs can be reasonably estimated. The Company’s environmental remediation liability related to the property located in Santa Clara, California (held within 1850 De La Cruz, LLC – see Notes 4 and 13) was recorded based on a third party consultant’s estimate of the costs required to remediate and monitor the contamination.
	Earnings per Common Share
	The Company calculates basic earnings per common share by dividing net income allocable to common stockholders for the period by the weighted-average shares of common stock outstanding for that period. Diluted earnings per common share takes into effect any dilutive instruments, except if when doing so such instruments would be anti-dilutive. At the present time, the Company has not issued any restricted stock or restricted stock units.
	Income Taxes
	The Company has elected to be taxed as a REIT. As a result of the Company’s REIT status and its distribution policy, the Company does not generally expect to pay U.S. federal corporate level income taxes. Many of the REIT requirements, however, are highly technical and complex. To qualify as a REIT, the Company must meet a number of organizational and operational requirements, including a requirement that the Company distribute annually at least 90% of the Company’s REIT taxable income to the Company’s stockholders. If the Company has previously qualified as a REIT and fails to qualify as a REIT in any subsequent taxable year and does not qualify for certain statutory relief provisions, the Company will be subject to U.S. federal income taxes at regular corporate rates (including any applicable alternative minimum tax) and may be precluded from qualifying as a REIT for the Company’s four subsequent taxable years. Even if the Company qualifies for taxation as a REIT, the Company may be subject to certain U.S. federal, state, local and foreign taxes on the Company’s income and property and to U.S. federal income and excise taxes on the Company’s undistributed REIT taxable income.
	The Company has elected or may elect to treat certain of its existing or newly created corporate subsidiaries as taxable REIT subsidiaries (each a “TRS”). In general, a TRS may hold assets that the REIT cannot hold directly and, subject to certain exceptions related to hotels and healthcare properties, may engage in any real estate or non-real estate related business. A TRS is treated as a regular corporation and is subject to federal, state, local and foreign taxes on its income and property. Lone Star Golf, Inc. is treated as a TRS of the Company.
	ASC 740 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company has analyzed its various federal and state filing positions and believes that its income tax filing positions and deductions are well documented and supported.
	As of September 30, 2014 and December 31, 2013, the Company has not recorded a reserve for any uncertain income tax positions. There has been no interest or penalties incurred to date.

Note_3_Loans_and_Allowance_for

Note 3 - Loans and Allowance for Loan Losses	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Allowance for Credit Losses [Text Block]	'
	NOTE 3– LOANS AND ALLOWANCE FOR LOAN LOSSES
	The following tables show the changes in the allowance for loan losses by portfolio segment for the three and nine months ended September 30, 2014 and 2013 and the allocation of the allowance for loan losses and loans as of September 30, 2014 and December 31, 2013 by portfolio segment and by impairment methodology:
	2014	Commercial			Residential			Land			Total
	Allowance for loan losses:
		Three Months Ended September 30, 2014
	Beginning balance	$	1,507,196		$	3,249,975		$	5,269		$	4,762,440
	Charge-offs		—			—			—			—
	Provision (reversal)		46,937			70,742			1			117,680
	Ending Balance	$	1,554,133		$	3,320,717		$	5,270		$	4,880,120
		Nine Months Ended September 30, 2014
	Beginning balance	$	932,651		$	3,798,203		$	8,234		$	4,739,088
	Charge-offs		—			—			—			—
	Provision (reversal)		621,482			(477,486	)		(2,964	)		141,032
	Ending balance	$	1,554,133		$	3,320,717		$	5,270		$	4,880,120
		As of September 30, 2014
	Ending balance: individually evaluated for impairment	$	618,775		$	3,087,345		$	—		$	3,706,120
	Ending balance: collectively evaluated for impairment	$	935,358		$	233,372		$	5,270		$	1,174,000
	Ending balance	$	1,554,133		$	3,320,717		$	5,270		$	4,880,120
	Loans:
	Ending balance	$	43,965,785		$	16,257,359		$	2,010,068		$	62,233,212
	Ending balance: individually evaluated for impairment	$	17,342,280		$	9,614,786		$	1,860,068		$	28,817,134
	Ending balance: collectively evaluated for impairment	$	26,623,505		$	6,642,573		$	150,000		$	33,416,078
	2013	Commercial			Residential			Land			Total
	Allowance for loan losses:
		Three Months Ended September 30, 2013
	Beginning balance	$	1,216,857		$	4,378,847		$	9,012		$	5,604,716
	Charge-offs		—			—			—			—
	(Reversal) Provision		(420,085	)		222			3			(419,860	)
	Ending Balance	$	796,772		$	4,379,069		$	9,015		$	5,184,856
		Nine Months Ended September 30, 2013
	Beginning balance	$	1,606,925		$	4,288,108		$	18,522,864		$	24,417,897
	Charge-offs		—			—			(11,856,697	)		(11,856,697	)
	(Reversal) Provision		(810,153	)		90,961			(6,657,152	)		(7,376,344	)
	Ending balance	$	796,772		$	4,379,069		$	9,015		$	5,184,856
		As of December 31, 2013
	Ending balance: individually evaluated for impairment	$	537,743		$	3,087,345		$	—		$	3,625,088
	Ending balance: collectively evaluated for impairment	$	394,908		$	710,858		$	8,234		$	1,114,000
	Ending balance	$	932,651		$	3,798,203		$	8,234		$	4,739,088
	Loans:
	Ending balance	$	26,158,878		$	27,461,913		$	5,175,502		$	58,796,293
	Ending balance: individually evaluated for impairment	$	16,566,878		$	10,195,725		$	4,975,502		$	31,738,105
	Ending balance: collectively evaluated for impairment	$	9,592,000		$	17,266,188		$	200,000		$	27,058,188
	The following tables show an aging analysis of the loan portfolio by the time past due as of September 30, 2014 and December 31, 2013:
	30-Sep-14	Loans			Loans			Loans			Total Past			Current		Total Loans
		30-59			60-89			90 or More			Due Loans			Loans
		Days			Days			Days
		Past Due			Past Due			Past Due
	Commercial	$	—		$	—		$	5,790,698		$	5,790,698		$	38,175,087	$	43,965,785
	Residential		—			—			9,614,786			9,614,786			6,642,573		16,257,359
	Land		—			—			1,860,068			1,860,068			150,000		2,010,068
		$	—		$	—		$	17,265,552		$	17,265,552		$	44,967,660	$	62,233,212
	31-Dec-13	Loans			Loans			Loans			Total Past			Current		Total Loans
		30-59			60-89			90 or More			Due Loans			Loans
		Days			Days			Days
		Past Due			Past Due			Past Due
	Commercial	$	—		$	690,000		$	5,100,699		$	5,790,699		$	20,368,179	$	26,158,878
	Residential		—			—			10,195,725			10,195,725			17,266,188		27,461,913
	Land		—			—			4,975,502			4,975,502			200,000		5,175,502
		$	—		$	690,000		$	20,271,926		$	20,961,926		$	37,834,367	$	58,796,293
	All of the loans that are 90 or more days past due as listed above are on non-accrual status as of September 30, 2014 and December 31, 2013. In addition, two commercial loans totaling $11,466,179 that are considered impaired were also on non-accrual status as of December 31, 2013 (total of $31,738,105). These two loans were restored to accrual status during the first quarter of 2014 because the Company had received consistent payments from the borrower over the previous six month period, and management expects that the borrower will continue to keep the loans current with respect to principal and interest payments. These two loans continue to be reported as impaired due to the previous modification of the borrower's terms in a troubled debt restructuring. There is an unamortized discount on one of these loans in the amount of approximately $573,000 and $659,000 as of September 30, 2014 and December 31, 2013, respectively.
	The following tables show information related to impaired loans as of and for the three and nine months ended September 30, 2014:
		As of September 30, 2014
		Recorded			Unpaid			Related
Investment		Principal			Allowance
		Balance
With no related allowance recorded:
Commercial	$	16,432,058		$	15,573,528		$	—
Residential		2,155,333			2,079,786			—
Land		1,860,216			1,860,068			—
With an allowance recorded:
Commercial		1,913,681			1,768,752			618,775
Residential		7,983,345			7,535,000			3,087,345
Land		—			—			—
Totals:
Commercial	$	18,345,739		$	17,342,280		$	618,775
Residential	$	10,138,678		$	9,614,786		$	3,087,345
Land	$	1,860,216		$	1,860,068		$	—
	Three Months Ended						Nine Months Ended
	30-Sep-14						30-Sep-14
	Average			Interest			Average			Interest
	Recorded			Income			Recorded			Income
	Investment			Recognized			Investment			Recognized
With no related allowance recorded:
Commercial	$	16,410,099		$	617,507		$	16,306,543		$	1,405,623
Residential		2,233,235			—			2,374,941			67,733
Land		1,860,216			38,276			2,633,298			132,916
With an allowance recorded:
Commercial		1,910,269			13,484			1,867,315			39,956
Residential		7,983,345			22,000			7,983,373			96,000
Land		—			—			—			—
Totals:
Commercial	$	18,320,368		$	630,991		$	18,173,858		$	1,445,579
Residential	$	10,216,580		$	22,000		$	10,358,314		$	163,733
Land	$	1,860,216		$	38,276		$	2,633,298		$	132,916
The following tables show information related to impaired loans as of December 31, 2013 and for the three and nine months ended September 30, 2013:
	As of December 31, 2013
	Recorded			Unpaid			Related
	Investment			Principal			Allowance
				Balance
With no related allowance recorded:
Commercial	$	16,212,899		$	15,488,126		$	—
Residential		2,734,228			2,660,725			—
Land		5,017,839			4,975,502			—
With an allowance recorded:
Commercial		1,079,699			1,078,752			537,743
Residential		7,983,345			7,535,000			3,087,345
Land		—			—			—
Totals:
Commercial	$	17,292,598		$	16,566,878		$	537,743
Residential	$	10,717,573		$	10,195,725		$	3,087,345
Land	$	5,017,839		$	4,975,502		$	—
	Three Months Ended						Nine Months Ended
	30-Sep-13						30-Sep-13
	Average			Interest			Average			Interest
	Recorded			Income			Recorded			Income
	Investment			Recognized			Investment			Recognized
With no related allowance recorded:
Commercial	$	13,706,182		$	219,319		$	9,380,952		$	541,670
Residential		2,834,509			33,913			2,865,277			102,754
Land		4,978,579			54,320			4,977,480			218,961
With an allowance recorded:
Commercial		1,079,699			6,000			1,079,699			18,000
Residential		7,983,345			39,000			7,983,341			166,100
Land		—			—			11,682,004			—
Totals:
Commercial	$	14,785,881		$	225,319		$	10,460,651		$	559,670
Residential	$	10,817,854		$	72,913		$	10,848,618		$	268,854
Land	$	4,978,579		$	54,320		$	16,659,484		$	218,961
The recorded investment balances presented in the above tables include amounts advanced in addition to principal on impaired loans (such as property taxes, insurance and legal charges) that are reimbursable by borrowers and are included in interest and other receivables in the accompanying consolidated balance sheets. Interest income recognized on a cash basis for impaired loans approximates the interest income recognized as reflected in the tables above.
Troubled Debt Restructurings
The Company had allocated approximately $3,631,000 and $3,625,000 of specific reserves on loans totaling approximately $22,130,000 and $25,781,000 (recorded investments before reserves) to borrowers whose loan terms had been modified in troubled debt restructurings as of September 30, 2014 and December 31, 2013, respectively. The Company has not committed to lend additional amounts to any of these borrowers.
No loans were modified as troubled debt restructurings during the three and nine months ended September 30, 2014.
During the nine months ended September 30, 2013, the terms of two loans were modified as troubled debt restructurings. One loan was modified to combine all principal, delinquent interest and advances into principal and provide for amortizing payments at a reduced interest rate over an extended maturity of 15 years. The borrower is now delinquent in making payments on this modified loan. Another impaired loan was rewritten by the Company during the quarter ended September 30, 2013 whereby the Company repaid the first deed of trust on the subject property of approximately $5,899,000 and refinanced its second deed of trust by combining them into one first deed of trust in the amount of $9,625,000 with interest at 10% per annum due in five years. As part of the modification, approximately $659,000 of past due interest on the Company’s original note was paid from the proceeds of the rewritten loan, which was recorded as a discount against the principal balance of the new loan because the loan was impaired. Management believes that no specific loan loss allowance is needed on any of these modified loans given the estimated underlying collateral values.
The following tables show information related to loan modifications made by the Company during the three and nine months ended September 30, 2013:
	Modifications
	During the Three Months Ended September 30, 2013
	Number of			Pre-Modification			Post-Modification
	Contracts			Outstanding			Outstanding
				Recorded Investment			Recorded Investment
Troubled Debt Restructurings That Occurred During theThree Months
Commercial		1		$	2,638,530		$	8,966,179
	Modifications
	During the Nine Months Ended September 30, 2013
	Number of			Pre-Modification			Post-Modification
	Contracts			Outstanding			Outstanding
				Recorded Investment			Recorded Investment
Troubled Debt Restructurings That Occurred During theNine Months
Commercial		1		$	2,638,530		$	8,966,179
Residential		1			272,028			272,028

Note_4_Investment_in_Limited_L

Note 4 - Investment in Limited Liability Company	9 Months Ended
	Sep. 30, 2014
Equity Method Investments and Joint Ventures [Abstract]	'
Equity Method Investments and Joint Ventures Disclosure [Text Block]	'
	NOTE 4 – INVESTMENT IN LIMITED LIABILITY COMPANY
	During 2008, the Company entered into an operating agreement (the “Operating Agreement”) of 1850 De La Cruz LLC, a California limited liability company (“1850”), with Nanook Ventures LLC (“Nanook”), an unrelated party. The purpose of the joint venture is to acquire, own and operate certain industrial land and buildings located in Santa Clara, California that were owned by the Company. The property was subject to a Purchase and Sale Agreement dated July 24, 2007 (the “Sale Agreement”), as amended, between the Company, as seller, and Nanook, as buyer. During the course of due diligence under the Sale Agreement, it was discovered that the property was contaminated and that remediation and monitoring may be required. The parties agreed to enter into the Operating Agreement to restructure the arrangement as a joint venture. At the time of closing in July 2008, the two properties were separately contributed to two new limited liability companies, Nanook Ventures One LLC and Nanook Ventures Two LLC that are wholly owned by 1850. The Company and Nanook are the Members of 1850 and NV Manager, LLC is the manager. (See Note 13 for further discussion of the Company’s environmental remediation obligation with respect to the properties owned by 1850.)
	The Company received no distributions from 1850 during the three months ended September 30, 2014 and 2013. The Company received distributions from 1850 of $84,000 and $80,000 during the nine months ended September 30, 2014 and 2013, respectively. The net income to the Company from its investment in 1850 De La Cruz was approximately $44,000 and $39,000 during the three months ended September 30, 2014 and 2013, respectively, and $126,000 and $119,000 during the nine months ended September 30, 2014 and 2013, respectively.

Note_5_Real_Estate_Held_for_Sa

Note 5 - Real Estate Held for Sale	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Real Estate Owned [Text Block]	'
	NOTE 5 - REAL ESTATE HELD FOR SALE
	Real estate properties held for sale as of September 30, 2014 and December 31, 2013 consists of properties acquired through foreclosure classified by property type as follows:
		September 30,		December 31,
		2014		2013
	Residential	$	93,647	$	93,647
	Land		1,527,360		3,427,200
	Retail		11,534,319		—
	Golf course		2,011,685		1,961,284
	Marina		236,500		408,000
		$	15,403,511	$	5,890,131
	During the quarter ended September 30, 2014, the Company transferred one retail property with a carrying value of approximately $11,534,000 and one residential lot with a carrying value of approximately $59,000 from “Held for investment” to “Held for sale” because the properties are now listed for sale and sales are expected within the next year.
	During the nine months ended September 30, 2014, the Company transferred one parcel of land with a balance of approximately $1,958,000 from “Held for sale” to “Held for investment” because the property is no longer listed for sale and a sale is not likely within the next year.
	During the three and nine months ended September 30, 2014, the Company recorded impairment losses of $124,000 and $179,000, respectively, on the marina property located in Oakley, California due to a decrease in the listing price of the property and a reduction in the fair market value recently estimated by management.
	During the nine months ended September 30, 2014, gains totaling approximately $2,626,000 were recognized that had previously been deferred related to the sales of real estate properties in 2012 and 2013. The gains on the sales of the properties are being recognized under the installment method.
	During the nine months ended September 30, 2013, the Company sold 45 residential and 2 commercial units located in Oakland, California and held within 1401 on Jackson, LLC via a land sales contract for $11,000,000 ($1,000,000 down with interest only payments at 4.5% interest due monthly with all remaining principal and interest due in one year), resulting in a gain to the Company of approximately $207,000 and deferred gain of approximately $2,073,000. The carryback loan was repaid by the borrower with partial payments in November 2013 and May 2014 resulting in the full recognition of the deferred gain as of September 30, 2014.
	During the nine months ended September 30, 2013, the Company sold a retail complex located in Hilo, Hawaii for $1,950,000 with a $250,000 cash down payment and a $1,700,000 carryback note due in three years with monthly payments of interest only at a starting rate of 5% per annum, resulting in a gain to the Company of approximately $36,000 and deferred gain of approximately $246,000. The note called for principal pay downs of $125,000 each within 30 and 60 days of issuance of the title policy on the property (paid in July and August 2013).
	During the nine months ended September 30, 2013, the Company sold the remaining parcel of land held within Dation, LLC for $300,000 with a $100,000 down payment and a $200,000 carryback note with interest only payments at 6% per annum due in one year, resulting in a gain to the Company of approximately $13,000 and deferred gain of approximately $25,000. The carryback loan was fully repaid by the borrower in May 2014 resulting in the full recognition of the deferred gain as of September 30, 2014.
	During the nine months ended September 30, 2013, the Company sold four lots (one including a manufactured home) in a manufactured home subdivision development located in Ione, California for aggregate net sales proceeds of approximately $73,000 resulting in a net gain to the Company of approximately $30,000.
	720 University, LLC
	The Company has an investment in a limited liability company, 720 University, LLC (“720 University”), which owns a commercial retail property located in Greeley, Colorado. The Company receives 65% of the profits and losses in 720 University after priority return on partner contributions is allocated at the rate of 10% per annum. The assets, liabilities, income and expenses of 720 University have been consolidated into the accompanying consolidated balance sheet and statement of operations of the Company.
	The net income to the Company from 720 University was approximately $107,000 and $31,000 (including depreciation and amortization of $107,000 and $108,000) for the three months ended September 30, 2014 and 2013, respectively, and $145,000 and $91,000 (including depreciation and amortization of $322,000 and $329,000) for the nine months ended September 30, 2014 and 2013, respectively. The noncontrolling interest of the joint venture partner of approximately $0 and $(15,000) as of September 30, 2014 and December 31, 2013, respectively, is reported in the accompanying consolidated balance sheets. The Company’s investment in 720 University real property and improvements was approximately $11,534,000 and $11,697,000 as of September 30, 2014 and December 31, 2013, respectively. The Company transferred the 720 University real property from “Held for investment” to “Held for sale” as of September 30, 2014 as the property is listed for sale and a sale is expected in the next year.
	1875 West Mission Blvd., LLC
	1875 West Mission Blvd., LLC (“1875”) was a California limited liability company formed for the purpose of owning 22.41 acres of industrial land located in Pomona, California which was acquired by the Company and PNL Company (who were co-lenders in the subject loan) via foreclosure in August 2011. Pursuant to the Operating Agreement, the Company had a 60% membership interest in 1875 and was entitled to collect approximately $5,078,000 upon the sale of the property after PNL collected all unreimbursed LLC expenses it has paid and $1,019,000 in its default interest at the time of foreclosure. The land was sold during the nine months ended September 30, 2013 for net sales proceeds of approximately $9,489,000 resulting in gain on sale of $2,174,000. As the Company received its basis in 1875 of $5,078,000 upon sale, after noncontrolling interest expense, there was no net gain or loss attributable to common stockholders.

Note_6_Real_Estate_Held_for_In

Note 6 - Real Estate Held for Investment	9 Months Ended
	Sep. 30, 2014
Real Estate Held For Investment Disclosure [Abstract]	'
Real Estate Held For Investment Disclosure [Text Block]	'
	NOTE 6 - REAL ESTATE HELD FOR INVESTMENT
	Real estate held for investment as of September 30, 2014 and December 31, 2013 consists of properties acquired through foreclosure classified by property type as follows:
		September 30,			December 31,
		2014			2013
	Land (including land under development - see Tahoe Stateline Venture below)	$	68,407,529		$	46,873,135
	Residential		47,466,560			47,037,370
	Retail		3,890,967			15,588,452
	Office		9,199,850			9,348,331
	Industrial		4,516,541			4,605,910
	Storage		3,871,858			3,943,780
	Marina		3,186,967			2,028,855
		$	140,540,272		$	129,425,833
	The balances of land and the major classes of depreciable property for real estate held for investment as of September 30, 2014 and December 31, 2013 are as follows:
		September 30,			December 31,
		2014			2013
	Land and land improvements	$	92,460,300		$	73,591,953
	Buildings and improvements		54,072,140			65,433,599
			146,532,440			139,025,552
	Less: Accumulated depreciation		(5,992,168	)		(9,599,719	)
		$	140,540,272		$	129,425,833
	It is the Company’s intent to sell its real estate properties held for investment, but the majority of expected sales are not probable to occur within the next year.
	Depreciation expense was approximately $523,000 and $517,000 for the three months ended September 30, 2014 and 2013, respectively, and $1,563,000 and $1,867,000 for the nine months ended September 30, 2014 and 2013, respectively.
	During the quarter ended September 30, 2014, the Company sold one of the improved, residential lots located in West Sacramento, California for $175,000, resulting in a gain to the Company of approximately $105,000. The remaining lot was then transferred to “Held for sale” as it is now listed for sale and a sale is expected within the next year.
	2014 Foreclosure Activity
	During the nine months ended September 30, 2014, Sandmound Marina, LLC (“Sandmound”) (wholly owned by the Company) foreclosed on a first mortgage loan secured by unimproved land and a marina and campground located in Bethel Island, California with a principal balance of approximately $2,960,000 and obtained the properties via the trustee’s sale. In addition, advances made on the loan or incurred as part of the foreclosure (such as legal fees and delinquent property taxes) in the total amount of approximately $282,000 were capitalized to the basis of the properties. The fair market values of the properties acquired were estimated to be higher than Sandmound’s recorded investment in the subject loan, and, thus, a gain on foreclosure in the amount of approximately $257,000 was recorded. The properties have been classified as held for investment as sales are not expected within one year.
	2013 Foreclosure Activity
	During the nine months ended September 30, 2013, Brannan Island, LLC (“Brannan”) (wholly owned by the Company) foreclosed on two first mortgage loans secured by a marina with 179 boat slips located in Isleton, California with an aggregate principal balance of $1,863,000 and obtained the property via the trustee’s sale. In addition, advances made on the loans or incurred as part of the foreclosures (such as legal fees and delinquent property taxes) in the total amount of approximately $140,000 were capitalized to the basis of the property. Brannan’s recorded investment in the subject loans at the time of foreclosure approximated the net fair market value of the property so no charge-off or gain on foreclosure was recorded.
	During the nine months ended September 30, 2013, Tahoe Stateline Venture, LLC (“TSV”) (wholly owned by the Company) foreclosed on a first mortgage loan secured by two undeveloped parcels of land located in South Lake Tahoe, California that was purchased at a discount during the same period with a principal balance of approximately $1,401,000 and obtained the property via the trustee’s sale. In addition, advances made on the loan or incurred as part of the foreclosure (including delinquent property taxes) in the total amount of approximately $335,000 were capitalized to the basis of the property. The fair market value of the land acquired was estimated to be higher than TSV’s recorded investment in the subject loan, and, thus, a gain on foreclosure in the amount of approximately $952,000 was recorded. See below under “Tahoe Stateline Venture, LLC”.
	During the nine months ended September 30, 2013, TSV also foreclosed on three mortgage loans secured by first, second and third deeds of trust secured by ten undeveloped parcels of land located in South Lake Tahoe, California with principal balances totaling approximately $21,263,000 (total investment of $23,381,000 including advances made on the loans) and obtained the property via the trustee’s sale. Based on a new appraisal dated June 30, 2013, it was determined that the fair value of the property was higher than the Company’s total investment in the loans (including a previously established loan loss allowance of $18,333,000), and a reversal to the provision for loan losses of approximately $6,476,000 was recorded at the time of foreclosure (for a net charge-off of $11,857,000). See below under “Tahoe Stateline Venture, LLC”.
	TOTB Miami, LLC
	During 2011, the Company foreclosed on a participated, first mortgage loan secured by a condominium complex located in Miami, Florida with a principal balance to the Company of approximately $26,257,000 and obtained an undivided interest in the properties with the other two lenders (which included OFG, the manager of the Company, and PRC Treasures, LLC or “PRC”). The Company and the other lenders formed a Florida limited liability company, TOTB Miami, LLC (“TOTB Miami”), to own and operate the complex. The complex consists of three buildings and an undeveloped parcel of land. Two buildings in which TOTB Miami owns 169 unsold condominium units have been renovated. These units are being leased. A third building containing 160 vacant units is currently under renovation.
	In March 2012, the Company made a priority capital contribution to TOTB Miami in the amount of $7,200,000. TOTB Miami then purchased PRC’s member interest in TOTB Miami for $7,200,000. Thus, the remaining members in TOTB Miami are now the Company and OFG. The change in capital as a result of the PRC buyout and the amended agreement resulted in an increase to the Company’s capital of approximately $2,760,000, in addition to the $7,200,000 paid to acquire PRC’s interest. On the same date, the Company and OFG executed an amendment to the TOTB Miami operating agreement to set the percentage of capital held by each at 80.74% for the Company and 19.26% for OFG based on the dollar amount of capital invested in the properties/TOTB Miami (excluding preferred capital). The preferred capital of $2,583,000 was returned to the Company as of December 31, 2013 with the excess cash held by TOTB Miami and capital contributions of approximately $1,520,000 and $363,000 made by the Company and OFG, respectively.
	During the nine months ended September 30, 2014, TOTB Miami contributed the vacant and unimproved 160 unit apartment building to a new wholly-owned entity, TOTB North, LLC (“TOTB North”). TOTB North then entered into a construction loan agreement which will provide up to $21,304,000 for the purpose of renovating and improving the apartment building (see Note 9). As of September 30, 2014, approximately $993,000 had been drawn from the construction loan to fund debt issuance costs and pre-construction costs to date. In addition, TOTB North has entered into various contracts for the design, engineering and first phase demolition and concrete remediation for the renovation project in the aggregate amount of approximately $2,577,000 of which approximately $1,079,000 had been incurred as of September 30, 2014. In addition, another $375,000 in renovation-related costs, interest, property taxes, and amortization of deferred financing costs have been capitalized (total of $1,454,000) as of September 30, 2014. The Company plans to negotiate and sign the final construction contract for the remainder of the work by the fourth quarter of 2014. During the nine months ended September 30, 2014, the Company and OFG contributed approximately $453,000 and $108,000, respectively, to TOTB Miami to fund the $1,000,000 deposit required pursuant to the construction loan agreement.
	The assets, liabilities, income and expenses of TOTB Miami have been consolidated into the accompanying consolidated balance sheets and statements of income of the Company. The noncontrolling interest of OFG totaled approximately $6,610,000 and $6,372,000 as of September 30, 2014 and December 31, 2013, respectively.
	The net income to the Company from TOTB Miami was approximately $336,000 and $110,000 (including depreciation of $150,000 and $150,000, respectively) for the three months ended September 30, 2014 and 2013, respectively, and $545,000 and $20,000 (including depreciation of $449,000 and $748,000) for the nine months ended September 30, 2014 and 2013, respectively.
	During the nine months ended September 30, 2013, the properties were moved from “Held for sale” to “Held for investment” as they were no longer being marketed and sales were not expected within the next year. The transfer resulted in the Company recording approximately $598,000 of depreciation expense during the quarter ended June 30, 2013.
	Tahoe Stateline Venture, LLC
	The Company had made a series of loans with aggregate principal balances totaling approximately $24,203,000. These loans were originally secured by first, second and third deeds of trust on 29 parcels of land with entitlements for a 502,267 square foot resort development located in South Lake Tahoe, California known as Chateau at Lake Tahoe, or the Project. Through multiple foreclosures, 16 of the parcels within the development were acquired by lenders who held senior positions to the Company. In December 2012, the Company acquired seven of those parcels for $6,600,000, from the foreclosing lenders, that are contiguous to parcels securing the Company’s loans. The parcel purchases were made through TSV which is a wholly-owned subsidiary of the Company. TSV paid approximately $5,697,000 for the parcel purchases, including approximately $81,000 in closing costs and $1,691,000 in delinquent property taxes on the parcels. The sellers of the parcels also provided financing for the balance of the purchase prices which totaled $3,300,000 at 5% interest with interest only, semi-annual payments and all principal due in December 2016 (see Note 9). While these parcels were originally part of the security for the Company’s loans, management had chosen not to advance the funds to acquire the parcels at the foreclosure sales in 2010 and 2011 due to the uncertainty surrounding the Project.
	In addition to the seven parcels purchased in 2012, in February 2013, TSV acquired the senior note for $1,400,000 secured by two adjacent parcels on which they held junior loans. In March 2013, TSV acquired these two parcels via a trustee sale.
	In February 2013, the Company’s beneficial interest in the delinquent loans discussed above was transferred to TSV. In May 2013, TSV foreclosed on all of the remaining deeds of trust secured by ten parcels (not including one parcel where it held a third deed of trust - see below) and gained ownership of the related land.
	In July 2013, TSV advanced $660,000 to obtain a release of a second deed of trust that was senior to TSV’s loan on a single parcel of land located on South Lake Tahoe Blvd. and adjacent to the parcels TSV acquired in the May 2013 foreclosure. In July 2013, TSV foreclosed on this parcel, subject to the existing first loan with a principal balance of $1,000,000 plus accrued interest. In October 2013, the holders of this first loan agreed to restructure the note by waiving all accrued interest in exchange for a $300,000 principal pay down from TSV. The restructured note (now with a principal balance of $500,000 after another $200,000 repayment made during the quarter ended June 30, 2014) is due on August 1, 2017 and requires interest only payments from TSV on a quarterly basis at an interest rate of 5% (see Note 9). The holders of the restructured note also agreed to release from their security another parcel of land that TSV had acquired in the May 2013 foreclosure.
	After the final trustee’s sale, TSV owned all of the parcels necessary to complete the first retail phase of the Project and began construction in the summer of 2013. TSV signed a construction contract for the first phase of the Project in the amount of $17,760,000 (including change orders to date) of which approximately $15,922,000 has been incurred as of September 30, 2014. TSV has capitalized approximately $21,500,000 in design, engineering, construction and other related development costs (including legal, consulting, property taxes and interest) related to the retail and residential phases of the Project as of September 30, 2014. It is possible that additional change orders will be submitted and construction costs may be higher than expected; however, management believes that the cash flows from operation and/or ultimate sale of the property will be sufficient to cover the Company’s recorded investment. Construction on the retail phase is currently scheduled to be completed during the fourth quarter of 2014. The Company has executed lease agreements for approximately 75% of the currently available space as of the date of this filing. Management anticipates that tenant improvements will be completed and tenants will begin paying rent during the fourth quarter of 2014.
	In April 2014, TSV finalized the purchase of nine additional parcels of land (and certain related assets) that constitute the balance of parcels in the second phase of the Project and that border the other parcels owned by TSV for $6,000,000 in cash. As a result of the purchase, TSV now owns 24 parcels encompassing the entire Project (after combining six parcels into one for the retail development and purchase of nine parcels in 2014).
	The approximate net income (loss) from Company real estate properties held within wholly-owned limited liability companies and other properties held for investment and sale with significant operating results (including gains/losses from sales and impairment losses) for the nine months ended September 30, 2014 and 2013 are included in the table below. The information presented includes only the revenues and expenses directly related to the properties and no allocations have been made for overhead and other expenses the Company incurs that are not directly related to an individual property.
		September 30,			September 30,
		2014			2013
	DarkHorse Golf Club, LLC (golf course sold in 2012)	$	1,000		$	(166,000	)
	Lone Star Golf, Inc. (previously Lone Star Golf, LLC)		11,000			(62,000	)
	Baldwin Ranch Subdivision, LLC		(81,000	)		(70,000	)
	The Last Resort and Marina, LLC		(195,000	)		(17,000	)
	54th Street Condos, LLC		24,000			(34,000	)
	Wolfe Central, LLC		298,000			298,000
	AMFU, LLC		(8,000	)		38,000
	Phillips Road, LLC		85,000			73,000
	Broadway & Commerce, LLC		36,000			38,000
	Brannan Island, LLC (foreclosed in 2013)		(2,000	)		(49,000	)
	Piper Point Marina- held in Sandmound Marina, LLC (foreclosed in 2014)		(36,000	)		—
	Light industrial building, Paso Robles, California		138,000			141,000
	Undeveloped industrial land, San Jose, California		(92,000	)		(84,000	)
	Office buildings, Roseville, California		4,000			1,000
	Office condominium complex, Roseville, California		(23,000	)		137,000
	Storage facility/business, Stockton, California		231,000			224,000
	Undeveloped land, Gypsum, Colorado		(159,000	)		(205,000	)
Certain of the Company’s real estate properties held for sale and investment are leased to tenants under noncancellable leases with remaining terms ranging from one to thirteen years. Certain of the leases require the tenant to pay all or some operating expenses of the properties. The future minimum rental income from noncancellable operating leases due within the five years subsequent to September 30, 2014 and thereafter is as follows:
Twelve months ending September 30:
2015	$	6,658,841
2016		3,704,530
2017		2,999,197
2018		2,639,494
2019		2,270,293
Thereafter (through 2026)		3,692,228
	$	21,964,583

Note_7_Transactions_with_Affil

Note 7 - Transactions with Affiliates	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	NOTE 7 - TRANSACTIONS WITH AFFILIATES
	In consideration of the management services rendered to the Company, OFG, the manager, is entitled to receive from the Company a management fee payable monthly, subject to a maximum of 2.75% per annum of the average unpaid balance of the Company’s mortgage loans.
	All of the Company’s loans are serviced by OFG, in consideration for which OFG receives a monthly fee, which, when added to all other fees paid in connection with the servicing of a particular loan, does not exceed the lesser of the customary, competitive fee paid in the community where the loan is placed for the provision of such mortgage services on that type of loan, or up to 0.25% per annum of the unpaid principal balance of the loans.
	OFG, at its sole discretion may, on a monthly basis, adjust the management and servicing fees as long as they do not exceed the allowable limits calculated on an annual basis. Even though the fees for a month may exceed 1/12 of the maximum limits, at the end of the calendar year the sum of the fees collected for each of the 12 months must be equal to or less than the stated limits. Management fees amounted to approximately $436,000 and $373,000 for the three months ended September 30, 2014 and 2013, respectively, and $1,276,000 and $1,265,000 for the nine months ended September 30, 2014 and 2013, respectively, and are included in the accompanying consolidated statements of income. Servicing fees amounted to approximately $40,000 and $34,000 for the three months ended September 30, 2014 and 2013, respectively, and $116,000 and $115,000 for the nine months ended September 30, 2014 and 2013, respectively, and are included in the accompanying consolidated statements of income. As of September 30, 2014 and December 31, 2013, the Company owed management and servicing fees to OFG in the amount of approximately $157,000 and $294,000, respectively.
	The maximum servicing fees were paid to OFG during the three and nine months ended September 30, 2014 and 2013. The maximum management fees were paid to OFG during the three and nine months ended September 30, 2014. If the maximum management fees had been paid to OFG during the nine months ended September 30, 2013, the management fees would have been $1,269,000 (increase of $4,000), which would have decreased net income by approximately 0.05%.
	In determining the management fees to pay to OFG, OFG may consider a number of factors, including current market yields, delinquency experience, un-invested cash and real estate activities. OFG expects that the management fees it receives from the Company will vary in amount and percentage from period to period. However, due to reduced levels of mortgage investments held by the Company, during 2013 and 2014, OFG has chosen to take close to the maximum compensation that it is able to take pursuant to the Management Agreement and will likely continue to take the maximum compensation for the foreseeable future.
	Pursuant to the Management Agreement, OFG receives all late payment charges from borrowers on loans owned by the Company. The amounts paid to or collected by OFG for such charges totaled approximately $2,000 and $1,000 for the three months ended September 30, 2014 and 2013, respectively, and $4,000 and $3,000 for the nine months ended September 30, 2014 and 2013, respectively. In addition, the Company remits other miscellaneous fees to OFG, which are collected from loan payments, loan payoffs or advances from loan principal (i.e. funding, demand and partial release fees). The amounts paid to or collected by OFG for such fees totaled approximately $1,000 and $0 during the three months ended September 30, 2014 and 2013, respectively, and $2,000 and $1,000 during the nine months ended September 30, 2014 and 2013, respectively.
	OFG originates all loans the Company invests in and receives loan origination and extension fees from borrowers. During the three and nine months ended September 30, 2014, OFG earned approximately $186,000 and $726,000, respectively, on loans originated or extended of approximately $8,025,000 and $30,226,000, respectively. During the three and nine months ended September 30, 2013, OFG earned approximately $440,000 and $464,000 in loan fees on loans originated of $10,892,000 and $12,137,000, respectively. Of such fees earned during 2013, $55,000 was a back end fee that will not be collected by OFG until the subject loan is paid off.
	OFG is reimbursed by the Company for the actual cost of goods, services and materials used for or by the Company and paid by OFG and the salary and related salary expense of OFG’s non-management and non-supervisory personnel performing services for the Company which could be performed by independent parties (subject to certain limitations in the Management Agreement and the Company’s charter). The total OFG reimbursements expensed by the Company for such services were $167,000 and $191,000 during the three months ended September 30, 2014 and 2013, respectively, and $507,000 and $560,000 during the nine months ended September 30, 2014 and 2013, respectively. As of September 30, 2014, there was approximately $39,000 payable to OFG for reimbursable expenses and other fees owed and no amounts payable as of December 31, 2013. The Company also reimbursed certain of OFG’s officers for allowed expenses in the total amount of $0 and $10,000 during the three months ended September 30, 2014 and 2013, respectively, and $1,000 and $11,000 during the nine months ended September 30, 2014 and 2013, respectively.
	The Company paid Investor’s Yield, Inc. (a wholly owned subsidiary of OFG) approximately $30,000 and $34,000 during the nine months ended September 30, 2014 and 2013, respectively, in fees primarily related to certain foreclosure proceedings on Company loans.

Note_8_Line_of_Credit_Payable

Note 8 - Line of Credit Payable	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	NOTE 8 – LINES OF CREDIT PAYABLE
	The Company borrows funds under the California Bank & Trust (“CB&T”) Line of Credit and the Opus Bank (“Opus”) Line of Credit (collectively, the “Funding Agreements”). As of September 30, 2014, the outstanding balances and total commitments under the Funding Agreements consisted of the following:
		As of September 30, 2014				As of December 31, 2013
		Outstanding		Total		Outstanding		Total
		Balance		Commitment		Balance		Commitment
	CB&T Line of Credit	$	17,355,000	$	17,355,000	$	—	$	—
	Opus Bank Line of Credit		3,497,700		11,511,000		—		—
	Total	$	20,852,700	$	28,866,000	$	—	$	—
	The Funding Agreements are generally collateralized by assignments of specific loans or real estate properties owned by the Company.
	CB&TLine of Credit
	On February 10, 2014, the Company entered into a Credit Agreement and Advance Formula Agreement with California Bank & Trust (“CB&T”) as the lender and executed a related Master Revolving Note and Security Agreement, which agreements provide the Company with a new revolving line of credit facility (the “CB&T Credit Facility”). Subject to various conditions, borrowings under the CB&T Credit Facility will be used for general corporate purposes and to finance the origination of new commercial real estate loans.
	The maximum borrowings available (total commitment) under the revolving CB&T Credit Facility is the lesser of $20,000,000, which is the face amount of the Master Revolving Note, or the amount determined pursuant to a borrowing base calculation described in the Advance Formula Agreement. At any time that the aggregate principal amount of the total borrowings under the CB&T Credit Facility exceeds the maximum permitted pursuant to the borrowing base calculation, the Company must promptly repay an amount equal to such excess.
	Borrowings under the CB&T Credit Facility mature on February 5, 2016. Such borrowings will bear interest payable monthly, in arrears, on the first business day of each month, at the prime rate of interest established by CB&T from time-to-time plus one quarter percent (.25%) per annum (3.5% at September 30, 2014). Upon a default under the CB&T Credit Facility such interest rate increases by 2.00%. The CB&T Credit Facility required the payment of an origination fee of $100,000 and other issuance costs and is subject to certain ongoing administrative fees and expenses. As of September 30, 2014, $177,000 of these costs were paid and capitalized to deferred financing costs and are being amortized to interest expense using the straight-line method through the maturity date of the CB&T Credit Facility.
	Interest expense on the CB&T Credit Facility was approximately $171,000 and $287,000 during the three and nine months ended September 30, 2014, respectively (including $23,000 and $46,000 in amortization of deferred financing costs).
	Borrowings under the CB&T Credit Facility are secured by certain assets of the Company. These collateral assets will include the grant to CB&T of first-priority deeds of trust on certain real property assets and trust deeds of the Company to be identified by the parties from time-to-time and all personal property of the Company, which collateral includes the assets described in the Security Agreement and in other customary “Collateral Agreements” that will be entered into by the parties from time-to-time. As of September 30, 2014, the carrying amount and classification of loans and real estate properties securing the CB&T Credit Facility were as follows:
	Loans:	September 30,
		2014
	Commercial	$	11,505,000
	Real Estate:
	Residential		6,824,260
	Storage		3,871,858
	Industrial		3,049,999
	Total	$	13,746,117
	The borrowing base calculation outlined in the Advance Formula Agreement equals the sum of: (a) the lesser of (i) 75% of the outstanding principal balance of those mortgage loan promissory notes issued by the Company in the ordinary course of business that qualify as “Eligible Loan Notes” according to criteria outlined in the Advance Formula Agreement and (ii) 50% of the then-current appraised value of the real property securing such Eligible Loan Notes; plus (b) 50% of the then-current appraised value of the real property owned by the Company that qualifies as “Eligible Owned Real Property” according to criteria outlined in the Advance Formula Agreement.
	The CB&T Credit Facility contains affirmative, negative, and financial covenants which are customary for loans of this type, including among others: approvals of new leases or lease renewals with respect to Collateral properties; maintaining the Company’s principal bank accounts with CB&T and maintenance of $2,000,000 of Unencumbered Liquid Assets (reported as part of restricted cash on the accompanying consolidated balance sheets); obligations to use best efforts to keep certain of the Company’s properties fully leased; maintenance of minimum debt-to-tangible net worth and debt service coverage ratios; limitations on repurchasing or redeeming stock of the Company; limitations on incurrence of liens or additional indebtedness; restrictions against guarantying debt outside the ordinary course of business; restrictions on asset dispositions, capital or corporate restructuring or other transactions outside the ordinary course of business; and restrictions on making certain investments. Management is not aware of any breach of these covenants as of September 30, 2014.
	The Credit Agreement contains certain events of default (subject to specified thresholds and, in certain cases, cure periods), including among others: nonpayment of principal and other amounts when due; breach of covenants or inaccuracy of representations and warranties; maintenance of required insurance; change in the management, ownership or control of the Company which CB&T believes could have a Material Adverse Effect as defined in the Credit Agreement; cross-default and/or cross-acceleration to other indebtedness; certain bankruptcy or insolvency events; the dissolution, merger or consolidation of the Company or if the Company ceases to do business as a going concern; the issuance of a writ of attachment, seizure or similar process against any part of the Company’s property; certain ERISA-related events; entry of non-appealable judgments against the Company that are not covered by insurance, or the entry of a levy or lien of attachment against any assets of the Company or entry by the Company into certain types of settlements; or if CB&T deems itself insecure with respect to the payment obligations of the Company or is of the opinion that a Material Adverse Effect has occurred or could occur. If an event of default occurs and is continuing under the Credit Agreement, CB&T may, among other things, terminate its obligations to lend under the CB&T Credit Facility and require the Company to repay all amounts owed thereunder.
	Opus BankLine of Credit
	On April 22, 2014, the Company entered into a Secured Revolving Credit Loan Agreement (“Opus Credit Agreement”) with Opus as the lender and executed a Promissory Note in favor of Opus, which agreements provide the Company with a new revolving line of credit facility (the “Opus Credit Facility”). As a condition to providing the Opus Credit Facility to the Company, Opus also required the Company’s Chairman of the Board, President and Chief Executive Officer, William C. Owens, to enter into a Carveout Payment Guaranty (the “Guaranty”), dated April 22, 2014, in favor of Opus. Mr. Owens’ has delivered the Guaranty in his individual capacity and as sole trustee of Owens Trust, a California trust controlled by Mr. Owens, to guarantee performance by the Company of certain specified obligations under the Credit Facility. Subject to various conditions, borrowings under the Opus Credit Facility will be used by the Company for general corporate purposes and to finance the origination of new commercial real estate loans.
	The maximum borrowings available (total commitment) under the revolving Opus Credit Facility is the lesser of $20,000,000, which is the face amount of the Promissory Note, or the Maximum Allowed Advance amount determined pursuant to a borrowing base calculation described in the Opus Credit Agreement. At any time that the aggregate principal amount of the total borrowings under the Opus Credit Facility exceeds the Maximum Allowed Advance permitted pursuant to the borrowing base calculation, the Company must promptly repay an amount equal to such excess.
	Advances under the Opus Credit Facility may be made by Opus until April 1, 2016. All borrowings under the Opus Credit Facility bear interest payable monthly, in arrears, on the first business day of each month, as follows: (i) continuing through October 1, 2014 the rate of interest will be 4.5%; (ii) commencing October 1, 2014, and on each successive six month anniversary during the term (the “Rate Change Date”), the rate of interest will be reset to the Six Month LIBOR rate of interest (.33% at September 30, 2014) as reported on such Rate Change Date plus four percent (4.0%) per annum but in no event will the interest rate be lower than 4.5% per annum. Upon a default under the Opus Credit Facility such interest rate increases by an additional 5.00%. Commencing on May 1, 2016, in addition to the required interest payments, the Company is also required to make mandatory monthly principal payments and all amounts under the Opus Credit Facility are to be repaid not later than April 1, 2017.
	Borrowings under the Opus Credit Facility will be secured by certain of the Company's assets. These collateral assets will include the following types of assets to be identified by the parties and described in Borrowing Base Collateral Certificates to be entered into by the parties from time-to-time: (i) the grant to Opus of first-priority deeds of trust on certain of the Company's real property assets that meet related eligibility requirements set forth in the Opus Credit Agreement (as further defined in the Opus Credit Agreement, the “REO Collateral”); and (ii) the grant to Opus of a collateral interest in mortgage loan promissory notes issued by the Company in the ordinary course of business that meet related eligibility requirements set forth in the Opus Credit Agreement (as further defined in the Opus Credit Agreement, the “Note Collateral”).
	The borrowing base calculation outlined in the Opus Credit Agreement equals the sum of: (a) the lesser of (i) 70% of the outstanding principal balance of the Note Collateral and (ii) 50% of the then-current Appraised Value of the real property securing such Note Collateral; plus (b) 60% of the then-current Appraised Value of the real property owned by the Company that qualifies as REO Collateral. As of September 30, 2014, the carrying amount and classification of loans and real estate properties securing the Opus Credit Facility were as follows:
	Loans:	September 30,
		2014
	Commercial	$	5,850,000
	Real Estate:
	Office		4,456,356
	Industrial		1,466,542
	Total	$	5,922,898
	The Opus Credit Facility contains affirmative, negative, and financial covenants which are customary for loans of this type, including among others: approvals of new leases or lease renewals with respect to collateral properties; maintaining a minimum of $2,500,000 (which increased to $4,000,000 in October 2014) in bank accounts maintained at Opus (reported as part of restricted cash in the accompanying consolidated balance sheets); compliance by Mr. Owens with all terms of the Guaranty obligations; maintenance of minimum debt-to-tangible net worth and debt service coverage ratios and limitations on making dividends or distributions that could cause a material adverse change in the Company’s financial position or have other financial consequences as described in the agreements. Management is not aware of any breach of these covenants as of September 30, 2014.
	The Opus Credit Facility required the payment of an origination fee of $100,000 and other issuance costs and is subject to certain administrative fees and expenses. As of September 30, 2014, $231,000 of these costs were paid and capitalized to deferred financing costs and are being amortized to interest expense using the straight-line method through the maturity date of the Opus Credit Facility.
	Interest expense on the Opus Credit Facility was approximately $40,000 and $53,000 during the three and nine months ended September 30, 2014, respectively (including $19,000 and $32,000 in amortization of deferred financing costs).

Note_9_Notes_Payable

Note 9 - Notes Payable	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Mortgage Notes Payable Disclosure [Text Block]	'
	NOTE 9 - NOTES PAYABLE
	The Company had the following notes payable outstanding as of September 30, 2014 and December 31, 2013:
		September 30,		December 31,
		2014		2013
	720 University, LLC Note Payable	$	9,786,680	$	9,917,585
	Tahoe Stateline Venture, LLC Notes Payable		3,800,000		4,000,000
	TOTB North, LLC Construction Loan Payable		992,863		—
		$	14,579,543	$	13,917,585
	720 University, LLC Note Payable
	The Company has a note payable with a bank through its investment in 720 University (see Note 5), which is secured by the retail development located in Greeley, Colorado. The note requires amortized monthly payments of $56,816 at a fixed rate of 5.07% per annum with the balance of unpaid principal due on March 1, 2015. Interest expense was approximately $127,000 and $129,000 for the three months ended September 30, 2014 and 2013, respectively, and $378,000 and $385,000 for the nine months ended September 30, 2014 and 2013, respectively.
	Tahoe Stateline Venture, LLC NotesPayable
	The Company also has three notes payable related to the foreclosure or purchase of nine parcels by TSV in 2013 and 2012. Two of the notes with principal balances totaling $3,300,000 require semi-annual interest-only payments of 5% per annum and are due in December 2016, and one note with a remaining principal balance of $500,000 as of September 30, 2014 requires quarterly interest-only payments of 5% per annum and is due in August 2017. The Company repaid $200,000 of this note during the nine months ended September 30, 2014 to allow demolition of the buildings on the land for the overall development in Phase II of the project. The Company paid approximately $107,000 and $83,000 of interest on the notes during the nine months ended September 30, 2014 and 2013, respectively. As of September 30, 2014 and December 31, 2013, there was approximately $61,000 and $54,000 in accrued but unpaid interest on these notes. All interest paid/accrued has been capitalized to the basis of the land now under development.
	TOTB North, LLC Construction LoanPayable
	TOTB Miami, LLC contributed the unimproved “North” apartment building and the related 2.37 acre parcel of land to a new wholly owned limited liability company, TOTB North, LLC (“TOTB North” or “Borrower”) during the nine months ended September 30, 2014 and entered into a Construction Loan Agreement (the “Loan Agreement”) with Bank of the Ozarks (“Ozarks”) as the lender providing Borrower with a loan (the “Loan”) of up to $21,304,000, subject to the terms and conditions of the Loan documents, for the purpose of renovating and improving the Apartments (the “Project”). The Loan is evidenced by the Loan Agreement, a related Promissory Note (the “Note”), a Mortgage, Security Agreement and Fixture Filing (the “Security Agreement”), an Assignment of Rents and Revenues (the “Assignment”), an Environmental Indemnity Agreement (the “Indemnity Agreement”) and a Post-Closing Agreement (the “Post-Closing Agreement”). As a condition to providing the Loan to the Borrower, Ozarks also required a joint and several completion guaranty from the Company and the Manager (the “Completion Guaranty”) with respect to completion of the Apartments, a joint and several repayment guaranty from the Company and the Manager (the “Repayment Guaranty”) that guarantees repayment of the Loan subject to certain limitations and a joint and several carve-out guaranty from the Company and the Manager (the “Carve-Out Guaranty” and, together with the Completion Guaranty and the Repayment Guaranty, the “Guarantees”) that provides a guaranty with respect to standard “bad-boy” carve-out provisions. Capitalized terms used and not defined herein are further defined in the Loan Agreement and the Note.
	The initial maturity date (the “Maturity Date”) of the Loan is June 12, 2017, which may be extended at the option of Borrower for two additional one year periods if a number of conditions are met including, among others, the conditions that there be no defaults, that the Property have a loan to value ratio calculated in accordance with the Loan Agreement at or below 60% at the time of each extension, that the debt service coverage ratio (“DSCR”) of the Property calculated in accordance with the Loan Agreement equals or exceeds 1.25:1 at the time of each extension, that there be no Material Adverse Change relating to Borrower or any Guarantor and that certain additional fees are paid to Ozarks at the time of the extension.
	All outstanding borrowings under the Loan will bear interest equal to the floating daily Three Month LIBOR rate of interest plus four percent (4.0%) per annum (the “Note Rate”), but in no event will the Note Rate be lower than the floor rate of four and one-half percent (4.5%) per annum. The Note Rate as of September 30, 2014 was 4.5% per annum. Upon a default under the Loan documents the Note Rate increases by an additional eight percent (8.00%) per annum. Interest only payments are payable monthly, in arrears, on the first business day of each month (the “Payment Date”), until the “Amortization Commencement Date” which is the earlier to occur of (i) December 12, 2015 or (ii) the first Payment Date occurring after the Project is completed and the Property achieves a DSCR of greater than 1.25:1.
	Commencing on the Amortization Commencement Date and continuing on each Payment Date thereafter until the Maturity Date, Borrower is required to make, in addition to the interest payment due on such date, a monthly principal payment. The principal payment is calculated monthly based on the principal component of a mortgage-style amortization schedule calculated using the principal balance and the Note Rate as of the corresponding Payment Date and a period of 300 months (less the number of any such monthly principal payments made by Borrower prior to the applicable monthly calculation). The balance of the Loan is due on the Maturity Date.
	Borrowings under the Loan documents are subject to customary conditions, and, additionally, Ozarks is not required to loan more than $1.0 million to the Borrower until the Borrower satisfies certain additional conditions detailed in the Post-Closing Agreement (the “Post-Closing Conditions”), including, without limitation, delivery of various completed plans, permits and construction agreements relating to the Project. The Borrower is also required to deposit with Ozarks $1.0 million, or such greater amount as is required (the “Bridge Equity”), to fund all Project costs incurred prior to the satisfaction of the Post-Closing Conditions. The required deposit of $1.0 million was made during the quarter ended June 30, 2014 with a capital contribution by TOTB Miami (excess funds held and capital contributions of $453,000 from the Company and $108,000 from OFG). Upon satisfaction of the Post-Closing Conditions, Ozarks will reimburse as part of the Loan the amount of the Bridge Equity to Borrower to the extent the proceeds were expended in conformance with the approved Project budget. Management believes that the Post-Closing Conditions will be met sometime during the fourth quarter of 2014 and TOTB North will have access to the remaining balance of the Loan, but there can be no assurance that this will occur when planned.
	Borrowings under the Loan Agreement will be secured by: (i) a first mortgage lien on the Property and all improvements, amenities and appurtenances to the Property, (ii) an assignment of all personal property, sales contracts, rents, leases, and ground leases associated with the Property and (iii) all design, development, service, management, leasing and construction contracts associated with the Property. In addition, the Bridge Equity and other reserves established by Ozarks are additional collateral for the Loan.
	The Loan documents contain affirmative, negative and financial covenants of the Borrower and the Guarantors which are customary for loans of this type, including, among others, a requirement that the Company in its capacity as a Guarantor maintain: (i) a minimum of $5,000,000 in unencumbered cash balances and (ii) a minimum Net Worth of $35,000,000. Management is not aware of any breach of these covenants as of September 30, 2014.
	As of September 30, 2014, the Borrower had paid customary closing fees, disbursements and expenses, including an origination fee to Ozarks, which totaled $622,000. The majority of these costs were paid out of proceeds from the loan and capitalized to deferred financing costs and are being amortized to the construction project using the straight-line method through the Maturity Date. During the three and nine months ended September 30, 2014, approximately $52,000 and $69,000, respectively, of deferred financing costs were amortized to the Project. During the three and nine months ended September 30, 2014, approximately $9,000 and $10,000, respectively, of interest was incurred which was capitalized to the Project.
	The Loan documents contain events of default (subject to specified thresholds and, in certain cases, cure periods) which are customary for loans of this type. If an event of default occurs and is continuing under the Loan documents, Ozarks may, among other things, terminate its obligations to lend and require the Company to repay all amounts owed thereunder, take possession of the Project and proceed to complete the Project at the cost of the Borrower and/or take certain actions against Guarantors pursuant to the Guarantees.
	The following table shows maturities by year on these notes payable as of September 30, 2014:
	Twelve months ending September 30:
	2015	$	9,786,680
	2016		—
	2017		4,792,863
		$	14,579,543

Note_10_Stockholders_Equity

Note 10 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	NOTE 10 – STOCKHOLDERS’ EQUITY
	The Company was incorporated on August 9, 2012, under the laws of the State of Maryland and was authorized to issue 1,000,000 shares of $0.01 par value common stock at the time of its incorporation. Per the Articles of Amendment and Restatement of the Company dated January 23, 2013, the authorized shares of common stock were increased to 50,000,000 shares (at $0.01 par value per share). In addition, the Company was authorized to issue 5,000,000 shares of preferred stock at $0.01 par value per share. The Company was created to effect the Merger. The Merger was approved by a requisite vote of OMIF limited partners on April 16, 2013 and was completed on May 20, 2013.
	Per resolutions of the Board of Directors of the Company on August 9, 2012, the Board of Directors authorized the issuance of 1,000 shares of $0.01 par value common stock to William C. Owens in exchange for cash consideration of $1.00 per share (for total consideration of $1,000). Upon effectiveness of the Merger, the outstanding 1,000 shares of common stock of the Company held by William C. Owens were cancelled in exchange for $1,000, and every 25 limited partner units of OMIF were converted into one share of common stock of the Company. Additionally, the units representing the general partner interests of OFG were treated as follows: i) the 1,496,000 units representing the interest that was an expense of OMIF were cancelled, and ii) the 1,378,256 units representing the interest relating to cash contributions made by OFG to the capital of OMIF were converted into shares of common stock of the Company in the same manner limited partnership units were converted into shares of common stock. No fractional shares were issued in the Merger; instead, cash adjustments were paid in respect of shares otherwise issuable.
	On August 9, 2013, the Board of Directors authorized a Rule 10b5-1 stock repurchase plan (the “Repurchase Plan”) which permitted the Company to repurchase up to the lesser of $7 million of its common stock or five percent of the shares of common stock outstanding as of that date. As of September 30, 2014 and December 31, 2013, the Company had repurchased 430,118 and 403,910 shares of its common stock, respectively, for a total cost of approximately $5,349,000 and $5,024,000 (including commissions) and an average cost of $12.44 per share. No further repurchases were made under the Repurchase Plan which expired on May 19, 2014.

Note_11_Restricted_Cash

Note 11 - Restricted Cash	9 Months Ended
	Sep. 30, 2014
Loss Contingency [Abstract]	'
Contingencies Disclosure [Text Block]	'
	NOTE 11 – RESTRICTED CASH
	Contingency Reserves
	In accordance with the charter, the Company is required to maintain cash, cash equivalents and marketable securities as contingency reserves in an aggregate amount of 1-1/2% of Capital as defined in the charter. Although the Manager believes the contingency reserves are adequate, it could become necessary for the Company to sell or otherwise liquidate certain of its investments or other assets to cover such contingencies on terms which might not be favorable to the Company, which could lead to unanticipated losses upon sale of such assets.
	The contingency reserves required per the charter as of September 30, 2014 and December 31, 2013 were approximately $3,896,000 and $3,895,000, respectively, and are reported as part of restricted cash in the accompanying consolidated balance sheets. The $4,500,000 required to be held in non-interest bearing accounts as of September 30, 2014 pursuant to the Company’s two lines of credit agreements satisfy this contingency reserve requirement (see Note 8).
	Escrow Deposits
	Restricted cash includes deposits held in third party escrow accounts to pay property taxes and insurance on Company real estate in the amounts of approximately $118,000 and $200,000 as of September 30, 2014 and December 31, 2013, respectively.
	Bridge Equity Deposit
	Restricted cash includes the Bridge Equity deposit held by Ozarks to fund all Project costs incurred prior to the satisfaction of the Post-Closing Conditions (net of amounts disbursed for construction costs to date) in the amount of approximately $963,000 as of September 30, 2014 (see Note 9).

Note_12_Fair_Value

Note 12 - Fair Value	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Disclosures [Text Block]	'
	NOTE 12 – FAIR VALUE
	The Company accounts for its financial and nonfinancial assets and liabilities pursuant to ASC 820 – Fair Value Measurements and Disclosures. ASC 820 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements.
	Fair value is defined in ASC 820 as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value:
		Level 1	Quoted prices in active markets for identical assets or liabilities
		Level 2	Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in active markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities
		Level 3	Unobservable inputs that are supported by little or no market activity, such as the Company’s own data or assumptions.
	Level 3 inputs include unobservable inputs that are used when there is little, if any, market activity for the asset or liability measured at fair value. In certain cases, the inputs used to measure fair value fall into different levels of the fair value hierarchy. In such cases, the level in which the fair value measurement in its entirety falls is determined based on the lowest level input that is significant to the fair value measurement. Our assessment of the significance of a particular input requires judgment and considers factors specific to the asset or liability being measured.
	Management monitors the availability of observable market data to assess the appropriate classification of financial instruments within the fair value hierarchy. Changes in economic conditions or model-based valuation techniques may require the transfer of financial instruments from one fair value level to another. In such instances, the transfer is reported at the beginning of the reporting period.
	Management evaluates the significance of transfers between levels based upon the nature of the financial instrument and size of the transfer relative to total assets, total liabilities or total earnings.
	The following is a description of the Company’s valuation methodologies used to measure and disclose the fair values of its financial and nonfinancial assets and liabilities on a recurring and nonrecurring basis.
	Impaired Loans
	The Company does not record loans at fair value on a recurring basis. However, from time to time, a loan is considered impaired and a specific allowance for loan losses is established. A loan is considered impaired when, based on current information and events, it is probable that the Company will be unable to collect all amounts due according to the contractual terms of the loan agreement or when monthly payments are delinquent greater than ninety days. Once a loan is identified as impaired, management measures impairment in accordance with ASC 310-10-35. The fair value of impaired loans is estimated by either an observable market price (if available) or the fair value of the underlying collateral, if collateral dependent. The fair value of the loan’s collateral is determined by third party appraisals (by licensed appraisers), broker price opinions, comparable properties or other indications of value. Those impaired loans not requiring an allowance represent loans for which the fair value of the collateral exceed the recorded investments in such loans. At September 30, 2014 and December 31, 2013, the majority of impaired loans were evaluated based on the fair value of the collateral by obtaining third party appraisals that valued the collateral primarily by utilizing an income or market approach or some combination of the two. In accordance with ASC 820, impaired loans where an allowance is established based on the fair value of collateral are disclosed as measured at fair value on a nonrecurring basis. When the fair value of the collateral is based on an observable market price or is determined utilizing an income or market valuation approach based on an appraisal conducted by an independent, licensed appraiser using observable market data, the Company records the impaired loan as nonrecurring Level 2. When an appraised value is not available, when management determines the fair value of the collateral is further impaired below the appraised value or when the current appraisal includes unobservable market data, the Company records the impaired loan as nonrecurring Level 3. Unobservable market data included in appraisals often includes adjustments to comparable property sales for such items as location, size and quality to estimate fair values using a sales comparison approach.  Unobservable market data also includes cash flow assumptions and capitalization rates used to estimate fair values under an income approach.
	Real Estate Held for Sale and Investment
	Real estate held for sale and investment include properties acquired through foreclosure of the related loans. When property is acquired, any excess of the Company’s recorded investment in the loan and accrued interest income over the estimated fair market value of the property, net of estimated selling costs, is charged against the allowance for loan losses. Subsequently, real estate held for sale properties are carried at the lower of carrying value or fair value less costs to sell. The Company periodically compares the carrying value of real estate held for investment to expected future cash flows as determined by internally or third party generated valuations (including third party appraisals that primarily utilize an income or market approach or some combination of the two) for the purpose of assessing the recoverability of the recorded amounts. If the carrying value exceeds future undiscounted cash flows, the assets are reduced to fair value. As fair value is generally based upon the future undiscounted cash flows, the Company records the impairment on real estate properties as nonrecurring Level 3.  Unobservable market data included in appraisals often includes adjustments to comparable property sales for such items as location, size and quality to estimate fair values using a sales comparison approach.  Unobservable market data also includes cash flow assumptions and capitalization rates used to estimate fair values under an income approach.
	The following tables present information about the Company’s assets and liabilities measured at fair value on a nonrecurring basis as of September 30, 2014 and December 31, 2013:
						Fair Value Measurements Using
			Fair Value			Quoted Prices			Significant			Significant
						In Active			Other			Unobservable
						Markets for			Observable			Inputs
						Identical Assets			Inputs			(Level 3)
						(Level 1)			(Level 2)
	30-Sep-14
	Nonrecurring:
	Impaired loans:
	Commercial		$	1,294,906			—			—		$	1,294,906
	Residential			4,896,000			—			—			4,896,000
	Total		$	6,190,906			—			—		$	6,190,906
	Real estate properties:
	Marina		$	236,500			—			—		$	236,500
	Land			2,710,133			—			—			2,710,133
	Total		$	2,946,633			—			—		$	2,946,633
	31-Dec-13
	Nonrecurring:
	Impaired loans:
	Commercial		$	541,956			—			—		$	541,956
	Residential			4,896,000			—			—			4,896,000
	Total		$	5,437,956			—			—		$	5,437,956
	Real estate properties:
	Marina		$	408,000			—			—		$	408,000
	Land			433,920			—			—			433,920
	Total		$	841,920			—			—		$	841,920
	The provision for (reversal of) loan losses based on the fair value of loan collateral less estimated selling costs for the impaired loans above totaled approximately $8,000 and $(11,000) during the three months ended September 30, 2014 and 2013, respectively, and $81,000 during the nine months ended September 30, 2014, all of which was from commercial loans. There were no such provisions or reversals on impaired loans above for the nine months ended September 30, 2013. Impairment losses were recorded on real estate properties in the amounts of approximately $124,000 and $179,000 during the three and nine months ended September 30, 2014, respectively, all of which related to the marina property included in the table above. No impairment losses were recorded during the three and nine months ended September 30, 2013.
	During the nine months ended September 30, 2014 and 2013, there were no transfers in or out of Levels 1 and 2.
	The following table presents quantitative information about Level 3 fair value measurements for financial instruments measured at fair value on a non-recurring basis at September 30, 2014 and December 31, 2013:
	At September 30, 2014:
	Description		Fair Value		Valuation		Significant	Input/Range			Weighted
					Technique		Unobservable Inputs				Average
	Impaired Loans:
	Commercial		$	1,294,906	Appraisal		Estimate of Future Improvements		13.60%
							Capitalization Rate		5.0 to 6.5%			5.60%
							Comparable Sales Adjustment		(59)% to 32%			-8.90%
	Residential		$	4,896,000	Appraisal		Capitalization Rate		5.50%
							Comparable Sales Adjustment		(19.1)% to 39%
	Real Estate Properties:
	Marina		$	236,500	Appraisal		Comparable Sales Adjustment		(186.2)% to (27.1)%
							Capitalization Rate		8.20%
							Estimate of Future Improvements		15.80%
	Land		$	2,710,133	Appraisal		Comparable Sales Adjustment		(33.3)% to 62.8%			29.80%
							Estimate of Future Improvements		54.10%
							Discount Rate		8.00%
	At December 31, 2013:
	Description		Fair Value		Valuation		Significant	Input/Range			Weighted
					Technique		Unobservable Inputs				Average
Impaired Loans:
Commercial		$	541,956	Appraisal		Estimate of Future Improvements		13.60%
						Capitalization Rate		6.50%
						Comparable Sales Adjustment		(59)% to (2.3)%
Residential		$	4,896,000	Appraisal		Capitalization Rate		5.50%
						Comparable Sales Adjustment		(19.1)% to 39%
Real Estate Properties:
Marina		$	408,000	Appraisal		Comparable Sales Adjustment		(186.2)% to (27.1)%
						Capitalization Rate		8.20%
						Estimate of Future Improvements		15.80%
Land		$	433,920	Appraisal		Comparable Sales Adjustment		(33.3)% to 35.5%			7.50%
						Estimate of Future Improvements		54.10%
Where only one percentage is presented in the above table there was only one unobservable input of that type for one loan or property. Adjustments to comparable sales included items such as market conditions, location, size, condition, access/frontage and intended use.
The approximate carrying amounts and estimated fair values of financial instruments at September 30, 2014 and December 31, 2013 are as follows:
					Fair Value Measurements at September 30, 2014
		Carrying			Level 1			Level 2			Level 3		Total
		Value
Financial assets
Cash and cash equivalents		$	4,061,000		$	4,061,000		$	—		$	—	$	4,061,000
Restricted cash			5,580,000			5,580,000			—			—		5,580,000
Loans, net			57,353,000			—			—			58,226,000		58,226,000
Investment in limited liability company			2,185,000			—			—			2,185,000		2,185,000
Interest and other receivables			1,954,000			—			114,000			1,840,000		1,954,000
Financial liabilities
Due to Manager		$	196,000		$	—		$	196,000		$	—	$	196,000
Accrued interest payable			169,000			—			169,000			—		169,000
Lines of credit payable			20,853,000			—			20,853,000			—		20,853,000
Notes payable			14,580,000			—			—			14,607,000		14,607,000
					Fair Value Measurements at December 31, 2013
		Carrying			Level 1			Level 2			Level 3		Total
		Value
Financial assets
Cash and cash equivalents		$	8,159,000		$	8,159,000		$	—		$	—	$	8,159,000
Restricted cash			4,095,000			4,095,000			—			—		4,095,000
Loans, net			54,057,000			—			—			54,602,000		54,602,000
Investment in limited liability company			2,143,000			—			—			2,352,000		2,352,000
Interest and other receivables			1,674,000			—			238,000			1,436,000		1,674,000
Financial liabilities
Due to Manager		$	294,000		$	—		$	294,000		$	—	$	294,000
Accrued interest payable			64,000			—			64,000			—		64,000
Notes payable			13,918,000			—			—			13,960,000		13,960,000
The following methods and assumptions were used by the Company in estimating the fair value of each class of financial instruments:
Cash, cash equivalents and restricted cash: The carrying value of cash and cash equivalents and restricted cash approximates the fair value because of the liquidity and/or relatively short maturity of these instruments and are classified as Level 1.
Loans, net: The fair value of loans that are not impaired are estimated using discounted cash flow methodology, using discount rates, which, in the opinion of management, best reflect current market interest rates that would be offered for loans with similar characteristics and credit quality but are often unobservable resulting in a Level 3 classification. The fair values of loans that are impaired are estimated by the Company primarily through the use of third party appraisals of the underlying collateral. Such appraisals often include unobservable market data including adjustments to comparable property sales for such items as location, size and quality to estimate fair values using a sales comparison approach and include cash flow assumptions and capitalization rates used to estimate fair values under an income approach resulting in a Level 3 classification.
Investment in limited liability company: The fair value of the Company’s investment in limited liability company is estimated based on an appraisal obtained which used unobservable inputs and is classified as Level 3.
Line of creditpayable: The fair value of the Company’s line of credit payable is estimated based upon comparable market indicators of current pricing for the same or similar issue or on the current rate offered to the Company for debt of the same remaining maturity and is generally observable resulting in a Level 2 classification.
Notes payable: The fair values of the Company’s notes payable are estimated based upon comparable market indicators of current pricing for the same or similar issues or on the current rates offered to the Company for debt of the same remaining maturities but may be unobservable resulting in a Level 3 classification.
Other: The carrying values of interest and other receivables, due to Manager and accrued interest payable are estimated to approximate fair values due to the short term nature of these instruments and are classified as Level 2 (except for accrued interest and advances related to loans which are classified as Level 3).

Note_13_Commitments_and_Contin

Note 13 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	NOTE 13 - COMMITMENTS AND CONTINGENCIES
	Environmental Remediation Obligations
	The Company has an obligation to pay all required costs to remediate and monitor contamination of the real properties owned by 1850 (Note 4). As part of the Operating Agreement executed by the Company and its joint venture partner in 1850, Nanook, the Company has indemnified Nanook against all obligations related to the expected costs to monitor and remediate the contamination. In 2008, the Company had accrued an amount that a third party consultant had estimated will need to be paid to monitor and remediate the site. The majority of clean-up activities were completed during 2012 as part of the tenant’s construction of a new building on the site. Thus, approximately $460,000 was paid by the Company from the previously established liability, and an additional $100,000 was accrued during the year ended December 31, 2012 as a result of an updated estimate of future costs to be incurred. If additional amounts are required, it will be an obligation of the Company. As of September 30, 2014 and December 31, 2013, approximately $61,000 and $63,000 of this obligation remains accrued on the Company’s books. All costs for this remediation will be paid from cash reserves.
	During the course of due diligence performed by a potential buyer of TOTB Miami in 2012, a low level of arsenic was found in the ground water of a monitoring well located on the property owned by TOTB Miami. While the level of arsenic exceeds the minimum level acceptable for drinking water standards, the water under this property is subject to tidal influence and is not used for domestic consumption. TOTB Miami has retained an environmental consultant to perform additional testing and analysis with the goal of petitioning the appropriate governmental agency to issue a no further action letter for this property due to the low level of contamination and the low quality of the ground water under the property. At this time, the costs of any potential remediation and/or monitoring are unknown and cannot be estimated. As of September 30, 2014 and December 31, 2013, approximately $78,000 and $65,000 has been accrued and/or paid for testing and analysis.
	Contractual Obligations
	The Company has entered into various contracts related to construction of the retail portion of the land owned by TSV. The aggregate amount of these contracts is approximately $20,043,000 as of the date of this filing, of which approximately $18,144,000 was incurred as of September 30, 2014. All costs for this project will be paid from cash reserves, from the recently obtained lines of credit, and/or financing to be obtained in the future. It is possible that additional change orders will be submitted and construction costs may be higher than expected.
	The Company has also entered into contracts for the initial demolition and concrete remediation, design, architectural and engineering services related to the renovation of the vacant apartment building owned by TOTB North (see Notes 6 and 9) in the aggregate amount of approximately $2,577,000 of which approximately $1,079,000 has been incurred to September 30, 2014 in addition to other capitalized costs related to the construction project of $375,000 (total of $1,454,000). All costs for this project will be paid from cash reserves or the recently obtained construction loan.
	As of September 30, 2014, the Company has commitments to advance additional funds to borrowers of construction, rehabilitation and other loans in the total amount of approximately $3,058,000 (including approximately $781,000 in interest reserves).
	Legal Proceedings
	The Company is involved in various legal actions arising in the normal course of business. In the opinion of management, such matters will not have a material effect upon the financial position of the Company.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
	Principlesof Consolidation
	The consolidated financial statements include the accounts of the Company and its wholly-owned taxable REIT subsidiary (TRS) and its majority- and wholly-owned limited liability companies (see notes 5 and 6). The Company is in the business of providing mortgage lending services and manages its business as one operating segment. Due to foreclosure activity, the Company also owns and manages real estate assets.
	Certain reclassifications, not affecting previously reported net income or total stockholders’ equity, have been made to the previously issued consolidated financial statements to conform to the current period presentation.
Use of Estimates, Policy [Policy Text Block]	'
	Management Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Such estimates relate principally to the determination of the allowance for loan losses, including the valuation of impaired loans, the valuation of real estate held for sale and investment, and the estimate of the environmental remediation liability (see notes 4 and 13). Fair value estimates are derived from information available in the real estate markets including similar property and often require the experience and judgment of third parties such as real estate appraisers and brokers. The estimates figure materially in calculating the value of the property at acquisition, the level of charge to the allowance for loan losses and any subsequent valuation reserves or write-downs. Such estimates are inherently imprecise and actual results could differ significantly from such estimates.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recently Issued Accounting Standards
	In May 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606),” or ASU 2014-09. ASU 2014-09 broadly amends the accounting guidance for revenue recognition. ASU 2014-09 is effective for the first interim or annual period beginning after December 15, 2016, and is to be applied prospectively. Early adoption is not permitted. The Company is currently evaluating the impact that ASU 2014-09 will have on its financial statements.
	In August 2014, the FASB issued ASU 2014-15, “Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” or ASU 2014-15. ASU 2014-15 introduces an explicit requirement for management to assess and provide certain disclosures if there is substantial doubt about an entity’s ability to continue as a going concern. ASU 2014-15 is effective for the annual period ending after December 15, 2016. The Company is currently evaluating the impact that ASU 2014-15 will have on its financial statements.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Cash and Cash Equivalents
	Cash and cash equivalents include funds on deposit with financial institutions.
	Restricted Cash
	Restricted cash includes contingency reserves required pursuant to the Company’s charter, non-interest bearing deposits required pursuant to the Company’s two lines of credit (see Note 8), the deposit required pursuant to the Company’s construction loan payable (see Note 9) and escrow deposits for property taxes and insurance to be paid on certain Company real estate properties.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	'
	Concentration of Credit Risk
	Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and loans. The Company places its cash and cash equivalents with financial institutions and, at times, cash held may exceed the Federal Deposit Insurance Corporation, or “FDIC”, insured limit. The Company has exposure to credit risk on its loans and other investments. The Company’s Manager, OFG, will seek to manage credit risk by performing analysis of underlying collateral assets.
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	'
	Loans and Allowance for Loan Losses
	Loans are stated at the principal amount outstanding. The Company’s portfolio consists primarily of real estate loans generally collateralized by first, second and third deeds of trust. Interest income on loans is accrued by the simple interest method. Loans are generally placed on nonaccrual status when the borrowers are past due greater than ninety days or when full payment of principal and interest is not expected. When a loan is classified as nonaccrual, interest accruals discontinue and all past due interest remains accrued until the loan becomes current, is paid off or is foreclosed upon. Interest accruals are resumed on such loans only when they are brought fully current with respect to interest and principal and when, in the judgment of management, the loans are estimated to be fully collectible as to both principal and interest. Cash receipts on nonaccrual loans are used to reduce any outstanding accrued interest, and then are recorded as interest income, except when such payments are specifically designated as principal reduction or when management does not believe the Company’s investment in the loan is fully recoverable. The Company does not incur origination costs and does not earn or collect origination fees from borrowers as OFG is entitled to all such fees (see Note 7).
	Loans and the related accrued interest and advances are analyzed by management on a periodic basis for ultimate recovery. The allowance for loan losses is management’s estimate of probable credit losses inherent in the Company’s loan portfolio that have been incurred as of the balance sheet date. The allowance is established through a provision for loan losses which is charged to expense. Additions to the allowance are expected to maintain the adequacy of the total allowance after credit losses and loan growth. Credit exposures determined to be uncollectible are charged against the allowance. Cash received on previously charged off amounts is recorded as a recovery to the allowance. The overall allowance consists of two primary components: specific reserves related to impaired loans that are individually evaluated for impairment and general reserves for inherent losses related to loans that are not considered impaired and are collectively evaluated for impairment.
	Regardless of a loan type, a loan is considered impaired when, based on current information and events, management believes it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement or when monthly payments are delinquent for more than 90 days on a loan. All loans determined to be impaired are individually evaluated for impairment. When a loan is considered impaired, management estimates impairment based on the present value of expected future cash flows discounted at the loan's effective interest rate, except that as a practical expedient, management may measure impairment based on a loan's observable market price, or the fair value of the collateral if the loan is collateral dependent. A loan is collateral dependent if the repayment of the loan is expected to be provided solely by the underlying collateral. These valuations are generally updated during the fourth quarter but may be updated during interim periods if deemed appropriate by management.
	A restructuring of a debt constitutes a troubled debt restructuring (“TDR”) if the Company for economic or legal reasons related to the debtor's financial difficulties grants a concession to the debtor that it would not otherwise consider. Restructured loans typically present an elevated level of credit risk as the borrowers are not able to perform according to the original contractual terms. Loans that are reported as TDR’s are considered impaired and measured for impairment as described above.
	The determination of the general reserve for loans that are not considered impaired and are collectively evaluated for impairment is based on estimates made by management, to include, but not limited to, consideration of historical losses by portfolio segment, internal asset classifications, and qualitative factors to include economic trends in the Company’s service areas, industry experience and trends, geographic concentrations, estimated collateral values, the Company’s underwriting policies, the character of the loan portfolio, and probable losses inherent in the portfolio taken as a whole.
	The Company maintains a separate allowance for each portfolio segment (loan type). These portfolio segments include commercial real estate, residential real estate and land loans. The allowance for loan losses attributable to each portfolio segment, which includes both impaired loans that are individually evaluated for impairment and loans that are not considered impaired and are collectively evaluated for impairment, is combined to determine the Company’s overall allowance, which is included on the consolidated balance sheet. The reserve for loans that are not considered impaired consists of reserve factors that are based on management’s assessment of the following for each portfolio segment: (1) inherent credit risk, (2) historical losses, and (3) other qualitative factors. These reserve factors are inherently subjective and are driven by the repayment risk associated with each portfolio segment described below.
Improved and Unimproved Land [Policy Text Block]	'
	LandLoans – These loans generally possess a higher inherent risk of loss than other real estate portfolio segments. A major risk arises from the necessity to complete projects within specified costs and time lines. Trends in the construction industry significantly impact the credit quality of these loans as demand drives construction activity. In addition, trends in real estate values significantly impact the credit quality of these loans, as property values determine the economic viability of construction projects.
Commercial Real Estate and Condominiums [Policy Text Block]	'
	Commercial and Residential Real EstateLoans –Adverse economic developments or an overbuilt market impact commercial and residential real estate projects and may result in troubled loans. Trends in vacancy rates of properties impact the credit quality of these loans. High vacancy rates reduce operating revenues and the ability for properties to produce sufficient cash flow to service debt obligations.
Other Assets [Policy Text Block]	'
	Other Assets
	Other assets primarily include capitalized lease commissions, prepaid expenses, deposits and inventory. Amortization of lease commissions is provided on the straight-line method over the lives of the related leases.
Deferred Charges, Policy [Policy Text Block]	'
	Deferred Financing Costs
	Issuance and other costs related to the Company’s lines of credit are capitalized and amortized to interest expense under the straight-line method over the terms of the respective debt instruments. Deferred financing costs related to the construction loan in TOTB North, LLC are being amortized to the construction project under the straight-line method over the term of construction/renovation.
Revenue Recognition, Policy [Policy Text Block]	'
	Rental Income
	The Company leases multifamily rental units under operating leases with terms of generally one year or less. Rental revenue is recognized, net of rental concessions, on a straight-line method over the related lease term. Rental income on commercial property is recognized on a straight-line basis over the term of each operating lease. Recognition of gains on the sale of real estate is dependent upon the transaction meeting certain criteria related to the nature of the property and the terms of the sale including potential seller financing.
Real Estate Held for Development and Sale, Policy [Policy Text Block]	'
	Real Estate Held for Sale
	Real estate held for sale includes real estate acquired in full or partial settlement of loan obligations, generally through foreclosure, that is being marketed for sale. Real estate held for sale is recorded at acquisition at the property’s estimated fair value less estimated costs to sell. Any excess of the recorded investment in the loan over the net realizable value is charged against the allowance for loan losses. Any excess of the net realizable value over the recorded investment in the loan is credited first to the allowance for loan losses as a recovery to the extent charge-offs had been recorded previously and, then, to earnings as gain on foreclosure of loan.
	After acquisition, costs incurred relating to the development and improvement of property are capitalized to the extent they do not cause the recorded value to exceed the net realizable value, whereas costs relating to holding and disposition of the property are expensed as incurred. After acquisition, real estate held for sale is analyzed periodically for changes in fair values and any subsequent write down is charged to impairment losses on real estate properties. Any recovery in the fair value subsequent to such a write down is recorded (not to exceed the net realizable value at acquisition) as an offset to impairment losses on real estate properties. Recognition of a gain on the sale of real estate is dependent upon the transaction meeting certain criteria related to the nature of the property and the terms of the sale including potential seller financing.
Real Estate, Policy [Policy Text Block]	'
	Real Estate Held for Investment
	Real estate held for investment includes real estate acquired in full or partial settlement of loan obligations, generally through foreclosure, that is not being marketed for sale and is either being operated, such as rental properties; is being managed through the development process, including obtaining appropriate and necessary entitlements, permits and construction; or are idle properties awaiting more favorable market conditions or properties the Company cannot sell without placing our REIT status at risk or become subject to prohibited transactions penalty tax. Real estate held for investment is recorded at acquisition at the property’s estimated fair value, less estimated costs to sell.
	After acquisition, costs incurred relating to the development and improvement of the property are capitalized, whereas costs relating to operating or holding the property are expensed. Subsequent to acquisition, management periodically compares the carrying value of real estate to expected undiscounted future cash flows for the purpose of assessing the recoverability of the recorded amounts. If the carrying value exceeds future undiscounted cash flows, the assets are reduced to estimated fair value.
	Depreciation of real estate properties held for investment is provided on the straight-line method over the estimated remaining useful lives of buildings and improvements (5 - 39 years). Depreciation of tenant improvements is provided on the straight-line method over the shorter of their estimated useful lives or the lease terms.
	The Company reclassifies real estate properties from held for investment to held for sale in the period in which all of the following criteria are met: 1) Management commits to a plan to sell the property; 2) The property is available for immediate sale in its present condition; 3) An active program to locate a buyer has been initiated; 4) The sale of the property is probable and the transfer of the property is expected to qualify for recognition as a completed sale, within one year; and 5) Actions required to complete the plan indicate it is unlikely that significant changes to the plan will be made or the plan will be withdrawn. Such real estate properties are recorded at the time of reclassification at their carrying amounts prior to reclassification or fair value, whichever is lower. This establishes the initial basis at which the properties are accounted for as held for sale, as described above.
	If circumstances arise that previously were considered unlikely, and, as a result, the Company decides not to sell a real estate property classified as held for sale, the property is reclassified to held for investment. The property is then measured individually at the lower of its carrying amount, adjusted for depreciation or amortization expense that would have been recognized had the property been continuously classified as held for investment, or its fair value at the date of the subsequent decision not to sell.
Environmental Costs, Policy [Policy Text Block]	'
	Environmental Remediation Liability
	Liabilities related to future environmental remediation costs are recorded when remediation or monitoring or both are probable and the costs can be reasonably estimated. The Company’s environmental remediation liability related to the property located in Santa Clara, California (held within 1850 De La Cruz, LLC – see Notes 4 and 13) was recorded based on a third party consultant’s estimate of the costs required to remediate and monitor the contamination.
Earnings Per Share, Policy [Policy Text Block]	'
	Earnings per Common Share
	The Company calculates basic earnings per common share by dividing net income allocable to common stockholders for the period by the weighted-average shares of common stock outstanding for that period. Diluted earnings per common share takes into effect any dilutive instruments, except if when doing so such instruments would be anti-dilutive. At the present time, the Company has not issued any restricted stock or restricted stock units.
Income Tax, Policy [Policy Text Block]	'
	Income Taxes
	The Company has elected to be taxed as a REIT. As a result of the Company’s REIT status and its distribution policy, the Company does not generally expect to pay U.S. federal corporate level income taxes. Many of the REIT requirements, however, are highly technical and complex. To qualify as a REIT, the Company must meet a number of organizational and operational requirements, including a requirement that the Company distribute annually at least 90% of the Company’s REIT taxable income to the Company’s stockholders. If the Company has previously qualified as a REIT and fails to qualify as a REIT in any subsequent taxable year and does not qualify for certain statutory relief provisions, the Company will be subject to U.S. federal income taxes at regular corporate rates (including any applicable alternative minimum tax) and may be precluded from qualifying as a REIT for the Company’s four subsequent taxable years. Even if the Company qualifies for taxation as a REIT, the Company may be subject to certain U.S. federal, state, local and foreign taxes on the Company’s income and property and to U.S. federal income and excise taxes on the Company’s undistributed REIT taxable income.
	The Company has elected or may elect to treat certain of its existing or newly created corporate subsidiaries as taxable REIT subsidiaries (each a “TRS”). In general, a TRS may hold assets that the REIT cannot hold directly and, subject to certain exceptions related to hotels and healthcare properties, may engage in any real estate or non-real estate related business. A TRS is treated as a regular corporation and is subject to federal, state, local and foreign taxes on its income and property. Lone Star Golf, Inc. is treated as a TRS of the Company.
	ASC 740 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company has analyzed its various federal and state filing positions and believes that its income tax filing positions and deductions are well documented and supported.
	As of September 30, 2014 and December 31, 2013, the Company has not recorded a reserve for any uncertain income tax positions. There has been no interest or penalties incurred to date.

Note_3_Loans_and_Allowance_for1

Note 3 - Loans and Allowance for Loan Losses (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Allowance for Credit Losses on Financing Receivables [Table Text Block]	'
	2014	Commercial			Residential			Land			Total
	Allowance for loan losses:
		Three Months Ended September 30, 2014
	Beginning balance	$	1,507,196		$	3,249,975		$	5,269		$	4,762,440
	Charge-offs		—			—			—			—
	Provision (reversal)		46,937			70,742			1			117,680
	Ending Balance	$	1,554,133		$	3,320,717		$	5,270		$	4,880,120
		Nine Months Ended September 30, 2014
	Beginning balance	$	932,651		$	3,798,203		$	8,234		$	4,739,088
	Charge-offs		—			—			—			—
	Provision (reversal)		621,482			(477,486	)		(2,964	)		141,032
	Ending balance	$	1,554,133		$	3,320,717		$	5,270		$	4,880,120
		As of September 30, 2014
	Ending balance: individually evaluated for impairment	$	618,775		$	3,087,345		$	—		$	3,706,120
	Ending balance: collectively evaluated for impairment	$	935,358		$	233,372		$	5,270		$	1,174,000
	Ending balance	$	1,554,133		$	3,320,717		$	5,270		$	4,880,120
	Loans:
	Ending balance	$	43,965,785		$	16,257,359		$	2,010,068		$	62,233,212
	Ending balance: individually evaluated for impairment	$	17,342,280		$	9,614,786		$	1,860,068		$	28,817,134
	Ending balance: collectively evaluated for impairment	$	26,623,505		$	6,642,573		$	150,000		$	33,416,078
	2013	Commercial			Residential			Land			Total
	Allowance for loan losses:
		Three Months Ended September 30, 2013
	Beginning balance	$	1,216,857		$	4,378,847		$	9,012		$	5,604,716
	Charge-offs		—			—			—			—
	(Reversal) Provision		(420,085	)		222			3			(419,860	)
	Ending Balance	$	796,772		$	4,379,069		$	9,015		$	5,184,856
		Nine Months Ended September 30, 2013
	Beginning balance	$	1,606,925		$	4,288,108		$	18,522,864		$	24,417,897
	Charge-offs		—			—			(11,856,697	)		(11,856,697	)
	(Reversal) Provision		(810,153	)		90,961			(6,657,152	)		(7,376,344	)
	Ending balance	$	796,772		$	4,379,069		$	9,015		$	5,184,856
		As of December 31, 2013
	Ending balance: individually evaluated for impairment	$	537,743		$	3,087,345		$	—		$	3,625,088
	Ending balance: collectively evaluated for impairment	$	394,908		$	710,858		$	8,234		$	1,114,000
	Ending balance	$	932,651		$	3,798,203		$	8,234		$	4,739,088
	Loans:
	Ending balance	$	26,158,878		$	27,461,913		$	5,175,502		$	58,796,293
	Ending balance: individually evaluated for impairment	$	16,566,878		$	10,195,725		$	4,975,502		$	31,738,105
	Ending balance: collectively evaluated for impairment	$	9,592,000		$	17,266,188		$	200,000		$	27,058,188
Past Due Financing Receivables [Table Text Block]	'
	30-Sep-14	Loans			Loans			Loans			Total Past			Current		Total Loans
		30-59			60-89			90 or More			Due Loans			Loans
		Days			Days			Days
		Past Due			Past Due			Past Due
	Commercial	$	—		$	—		$	5,790,698		$	5,790,698		$	38,175,087	$	43,965,785
	Residential		—			—			9,614,786			9,614,786			6,642,573		16,257,359
	Land		—			—			1,860,068			1,860,068			150,000		2,010,068
		$	—		$	—		$	17,265,552		$	17,265,552		$	44,967,660	$	62,233,212
	31-Dec-13	Loans			Loans			Loans			Total Past			Current		Total Loans
		30-59			60-89			90 or More			Due Loans			Loans
		Days			Days			Days
		Past Due			Past Due			Past Due
	Commercial	$	—		$	690,000		$	5,100,699		$	5,790,699		$	20,368,179	$	26,158,878
	Residential		—			—			10,195,725			10,195,725			17,266,188		27,461,913
	Land		—			—			4,975,502			4,975,502			200,000		5,175,502
		$	—		$	690,000		$	20,271,926		$	20,961,926		$	37,834,367	$	58,796,293
Impaired Financing Receivables [Table Text Block]	'
		As of September 30, 2014
		Recorded			Unpaid			Related
		Investment			Principal			Allowance
					Balance
	With no related allowance recorded:
	Commercial	$	16,432,058		$	15,573,528		$	—
	Residential		2,155,333			2,079,786			—
	Land		1,860,216			1,860,068			—
	With an allowance recorded:
	Commercial		1,913,681			1,768,752			618,775
	Residential		7,983,345			7,535,000			3,087,345
	Land		—			—			—
	Totals:
	Commercial	$	18,345,739		$	17,342,280		$	618,775
	Residential	$	10,138,678		$	9,614,786		$	3,087,345
	Land	$	1,860,216		$	1,860,068		$	—
		Three Months Ended						Nine Months Ended
		30-Sep-14						30-Sep-14
		Average			Interest			Average			Interest
		Recorded			Income			Recorded			Income
		Investment			Recognized			Investment			Recognized
	With no related allowance recorded:
	Commercial	$	16,410,099		$	617,507		$	16,306,543		$	1,405,623
	Residential		2,233,235			—			2,374,941			67,733
	Land		1,860,216			38,276			2,633,298			132,916
	With an allowance recorded:
	Commercial		1,910,269			13,484			1,867,315			39,956
	Residential		7,983,345			22,000			7,983,373			96,000
	Land		—			—			—			—
	Totals:
	Commercial	$	18,320,368		$	630,991		$	18,173,858		$	1,445,579
	Residential	$	10,216,580		$	22,000		$	10,358,314		$	163,733
	Land	$	1,860,216		$	38,276		$	2,633,298		$	132,916
		As of December 31, 2013
		Recorded			Unpaid			Related
		Investment			Principal			Allowance
					Balance
	With no related allowance recorded:
	Commercial	$	16,212,899		$	15,488,126		$	—
	Residential		2,734,228			2,660,725			—
	Land		5,017,839			4,975,502			—
	With an allowance recorded:
	Commercial		1,079,699			1,078,752			537,743
	Residential		7,983,345			7,535,000			3,087,345
	Land		—			—			—
	Totals:
	Commercial	$	17,292,598		$	16,566,878		$	537,743
	Residential	$	10,717,573		$	10,195,725		$	3,087,345
	Land	$	5,017,839		$	4,975,502		$	—
		Three Months Ended						Nine Months Ended
		30-Sep-13						30-Sep-13
		Average			Interest			Average			Interest
		Recorded			Income			Recorded			Income
		Investment			Recognized			Investment			Recognized
	With no related allowance recorded:
	Commercial	$	13,706,182		$	219,319		$	9,380,952		$	541,670
	Residential		2,834,509			33,913			2,865,277			102,754
	Land		4,978,579			54,320			4,977,480			218,961
	With an allowance recorded:
	Commercial		1,079,699			6,000			1,079,699			18,000
	Residential		7,983,345			39,000			7,983,341			166,100
	Land		—			—			11,682,004			—
	Totals:
Commercial	$	14,785,881		$	225,319		$	10,460,651		$	559,670
Residential	$	10,817,854		$	72,913		$	10,848,618		$	268,854
Land	$	4,978,579		$	54,320		$	16,659,484		$	218,961
Troubled Debt Restructurings on Financing Receivables [Table Text Block]	'
		Modifications
		During the Three Months Ended September 30, 2013
		Number of			Pre-Modification			Post-Modification
		Contracts			Outstanding			Outstanding
					Recorded Investment			Recorded Investment
	Troubled Debt Restructurings That Occurred During theThree Months
	Commercial		1		$	2,638,530		$	8,966,179
		Modifications
		During the Nine Months Ended September 30, 2013
		Number of			Pre-Modification			Post-Modification
		Contracts			Outstanding			Outstanding
					Recorded Investment			Recorded Investment
	Troubled Debt Restructurings That Occurred During theNine Months
	Commercial		1		$	2,638,530		$	8,966,179
	Residential		1			272,028			272,028

Note_5_Real_Estate_Held_for_Sa1

Note 5 - Real Estate Held for Sale (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Properties Acquired Through Foreclosure [Table Text Block]	'
		September 30,		December 31,
		2014		2013
	Residential	$	93,647	$	93,647
	Land		1,527,360		3,427,200
	Retail		11,534,319		—
	Golf course		2,011,685		1,961,284
	Marina		236,500		408,000
		$	15,403,511	$	5,890,131

Note_6_Real_Estate_Held_for_In1

Note 6 - Real Estate Held for Investment (Tables)	9 Months Ended
	Sep. 30, 2014
Real Estate Held For Investment Disclosure [Abstract]	'
Schedule of Real Estate Properties [Table Text Block]	'
		September 30,			December 31,
		2014			2013
	Land (including land under development - see Tahoe Stateline Venture below)	$	68,407,529		$	46,873,135
	Residential		47,466,560			47,037,370
	Retail		3,890,967			15,588,452
	Office		9,199,850			9,348,331
	Industrial		4,516,541			4,605,910
	Storage		3,871,858			3,943,780
	Marina		3,186,967			2,028,855
		$	140,540,272		$	129,425,833
		September 30,			December 31,
		2014			2013
	Land and land improvements	$	92,460,300		$	73,591,953
	Buildings and improvements		54,072,140			65,433,599
			146,532,440			139,025,552
	Less: Accumulated depreciation		(5,992,168	)		(9,599,719	)
		$	140,540,272		$	129,425,833
Income from Real Estate Held for Investment [Table Text Block]	'
		September 30,			September 30,
		2014			2013
	DarkHorse Golf Club, LLC (golf course sold in 2012)	$	1,000		$	(166,000	)
	Lone Star Golf, Inc. (previously Lone Star Golf, LLC)		11,000			(62,000	)
	Baldwin Ranch Subdivision, LLC		(81,000	)		(70,000	)
	The Last Resort and Marina, LLC		(195,000	)		(17,000	)
	54th Street Condos, LLC		24,000			(34,000	)
	Wolfe Central, LLC		298,000			298,000
	AMFU, LLC		(8,000	)		38,000
	Phillips Road, LLC		85,000			73,000
	Broadway & Commerce, LLC		36,000			38,000
	Brannan Island, LLC (foreclosed in 2013)		(2,000	)		(49,000	)
	Piper Point Marina- held in Sandmound Marina, LLC (foreclosed in 2014)		(36,000	)		—
	Light industrial building, Paso Robles, California		138,000			141,000
	Undeveloped industrial land, San Jose, California		(92,000	)		(84,000	)
	Office buildings, Roseville, California		4,000			1,000
	Office condominium complex, Roseville, California		(23,000	)		137,000
	Storage facility/business, Stockton, California		231,000			224,000
	Undeveloped land, Gypsum, Colorado		(159,000	)		(205,000	)
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
	Twelve months ending September 30:
	2015	$	6,658,841
	2016		3,704,530
	2017		2,999,197
	2018		2,639,494
	2019		2,270,293
	Thereafter (through 2026)		3,692,228
		$	21,964,583

Note_8_Line_of_Credit_Payable_

Note 8 - Line of Credit Payable (Tables)	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Schedule of Line of Credit Facilities [Table Text Block]	'
		As of September 30, 2014				As of December 31, 2013
		Outstanding		Total		Outstanding		Total
		Balance		Commitment		Balance		Commitment
	CB&T Line of Credit	$	17,355,000	$	17,355,000	$	—	$	—
	Opus Bank Line of Credit		3,497,700		11,511,000		—		—
	Total	$	20,852,700	$	28,866,000	$	—	$	—
Schedule of Financial Instruments Owned and Pledged as Collateral [Table Text Block]	'
	Loans:	September 30,
		2014
	Commercial	$	11,505,000
	Real Estate:
	Residential		6,824,260
	Storage		3,871,858
	Industrial		3,049,999
	Total	$	13,746,117
	Loans:	September 30,
		2014
	Commercial	$	5,850,000
	Real Estate:
	Office		4,456,356
	Industrial		1,466,542
	Total	$	5,922,898

Note_9_Notes_Payable_Tables

Note 9 - Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Schedule of Debt [Table Text Block]	'
		September 30,		December 31,
		2014		2013
	720 University, LLC Note Payable	$	9,786,680	$	9,917,585
	Tahoe Stateline Venture, LLC Notes Payable		3,800,000		4,000,000
	TOTB North, LLC Construction Loan Payable		992,863		—
		$	14,579,543	$	13,917,585
Schedule of Maturities of Long-term Debt [Table Text Block]	'
	Twelve months ending September 30:
	2015	$	9,786,680
	2016		—
	2017		4,792,863
		$	14,579,543

Note_12_Fair_Value_Tables

Note 12 - Fair Value (Tables)	9 Months Ended
	Sep. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurements, Nonrecurring [Table Text Block]	'
					Fair Value Measurements Using
		Fair Value			Quoted Prices			Significant			Significant
					In Active			Other			Unobservable
					Markets for			Observable			Inputs
					Identical Assets			Inputs			(Level 3)
					(Level 1)			(Level 2)
	30-Sep-14
	Nonrecurring:
	Impaired loans:
	Commercial	$	1,294,906			—			—		$	1,294,906
	Residential		4,896,000			—			—			4,896,000
	Total	$	6,190,906			—			—		$	6,190,906
	Real estate properties:
	Marina	$	236,500			—			—		$	236,500
	Land		2,710,133			—			—			2,710,133
	Total	$	2,946,633			—			—		$	2,946,633
	31-Dec-13
	Nonrecurring:
	Impaired loans:
	Commercial	$	541,956			—			—		$	541,956
	Residential		4,896,000			—			—			4,896,000
	Total	$	5,437,956			—			—		$	5,437,956
	Real estate properties:
	Marina	$	408,000			—			—		$	408,000
	Land		433,920			—			—			433,920
	Total	$	841,920			—			—		$	841,920
Fair Value Inputs, Assets, Quantitative Information [Table Text Block]	'
	Description	Fair Value		Valuation		Significant	Input/Range			Weighted
				Technique		Unobservable Inputs				Average
	Impaired Loans:
	Commercial	$	1,294,906	Appraisal		Estimate of Future Improvements		13.60%
						Capitalization Rate		5.0 to 6.5%			5.60%
						Comparable Sales Adjustment		(59)% to 32%			-8.90%
	Residential	$	4,896,000	Appraisal		Capitalization Rate		5.50%
						Comparable Sales Adjustment		(19.1)% to 39%
	Real Estate Properties:
	Marina	$	236,500	Appraisal		Comparable Sales Adjustment		(186.2)% to (27.1)%
						Capitalization Rate		8.20%
						Estimate of Future Improvements		15.80%
	Land	$	2,710,133	Appraisal		Comparable Sales Adjustment		(33.3)% to 62.8%			29.80%
						Estimate of Future Improvements		54.10%
						Discount Rate		8.00%
	Description	Fair Value		Valuation		Significant	Input/Range			Weighted
				Technique		Unobservable Inputs				Average
	Impaired Loans:
	Commercial	$	541,956	Appraisal		Estimate of Future Improvements		13.60%
						Capitalization Rate		6.50%
						Comparable Sales Adjustment		(59)% to (2.3)%
	Residential	$	4,896,000	Appraisal		Capitalization Rate		5.50%
						Comparable Sales Adjustment		(19.1)% to 39%
	Real Estate Properties:
	Marina	$	408,000	Appraisal		Comparable Sales Adjustment		(186.2)% to (27.1)%
						Capitalization Rate		8.20%
						Estimate of Future Improvements		15.80%
	Land	$	433,920	Appraisal		Comparable Sales Adjustment		(33.3)% to 35.5%			7.50%
						Estimate of Future Improvements		54.10%
Fair Value, by Balance Sheet Grouping [Table Text Block]	'
					Fair Value Measurements at September 30, 2014
		Carrying			Level 1			Level 2			Level 3		Total
		Value
	Financial assets
	Cash and cash equivalents	$	4,061,000		$	4,061,000		$	—		$	—	$	4,061,000
	Restricted cash		5,580,000			5,580,000			—			—		5,580,000
	Loans, net		57,353,000			—			—			58,226,000		58,226,000
	Investment in limited liability company		2,185,000			—			—			2,185,000		2,185,000
	Interest and other receivables		1,954,000			—			114,000			1,840,000		1,954,000
	Financial liabilities
	Due to Manager	$	196,000		$	—		$	196,000		$	—	$	196,000
	Accrued interest payable		169,000			—			169,000			—		169,000
	Lines of credit payable		20,853,000			—			20,853,000			—		20,853,000
	Notes payable		14,580,000			—			—			14,607,000		14,607,000
					Fair Value Measurements at December 31, 2013
		Carrying			Level 1			Level 2			Level 3		Total
		Value
	Financial assets
	Cash and cash equivalents	$	8,159,000		$	8,159,000		$	—		$	—	$	8,159,000
	Restricted cash		4,095,000			4,095,000			—			—		4,095,000
	Loans, net		54,057,000			—			—			54,602,000		54,602,000
	Investment in limited liability company		2,143,000			—			—			2,352,000		2,352,000
	Interest and other receivables		1,674,000			—			238,000			1,436,000		1,674,000
	Financial liabilities
	Due to Manager	$	294,000		$	—		$	294,000		$	—	$	294,000
	Accrued interest payable		64,000			—			64,000			—		64,000
	Notes payable		13,918,000			—			—			13,960,000		13,960,000

Note_1_Organization_Details

Note 1 - Organization (Details) (USD $)

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

20-May-13

20-May-13

Sep. 30, 2014

Dec. 31, 2013

Aug. 09, 2013

Feb. 12, 2013

Jan. 23, 2013

Aug. 09, 2012

Dec. 31, 2011

Feb. 12, 2013

20-May-13

Aug. 09, 2012

William C Owens [Member]

William C Owens [Member]

William C Owens [Member]

Note 1 - Organization (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Shares Authorized

'

'

50,000,000

50,000,000

'

'

50,000,000

1,000,000

'

'

'

'

Common Stock, Par or Stated Value Per Share (in Dollars per share)

'

'

$0.01

$0.01

$0.01

'

$0.01

$0.01

'

'

'

$0.01

Stock Issued During Period, Shares, New Issues

'

'

'

'

'

'

'

'

'

'

'

1,000

Share Price (in Dollars per share)

'

'

'

'

'

'

'

'

'

'

'

$1

Stock Issued During Period, Value, New Issues (in Dollars)

'

'

'

'

'

'

'

'

'

'

'

$1,000

Preferred Stock, Shares Authorized

'

'

5,000,000

5,000,000

'

'

5,000,000

'

'

'

'

'

Preferred Stock, Par or Stated Value Per Share (in Dollars per share)

'

'

$0.01

$0.01

'

'

$0.01

'

'

'

'

'

Stock Repurchased and Retired During Period, Shares

'

'

'

'

'

'

'

'

'

1,000

1,000

'

Stock Repurchased and Retired During Period, Value (in Dollars)

'

'

'

'

'

'

'

'

'

$1,000

$1,000

'

Number Of Partnership Units Converted Per Common Stock Share

'

'

'

'

'

25

'

'

'

'

'

'

Number Of Shares Of Common Stock Issued Per 25 Partnership Units

'

'

'

'

'

1

'

'

'

'

'

'

General Partner Units Cancelled

1,496,000

1,496,000

'

'

'

'

'

'

'

'

'

'

General Partner Units Converted

1,378,256

1,378,256

'

'

'

'

'

'

'

'

'

'

Common Stock, Shares, Issued

'

'

11,198,119

11,198,119

'

'

'

'

11,198,119

'

'

1,000

Potential Percentage Penalty Tax

'

'

100.00%

'

'

'

'

'

'

'

'

'

REIT Minimum Percent Distribution Of Taxable Income

'

'

90.00%

'

'

'

'

'

'

'

'

'

Note_2_Summary_of_Significant_1

Note 2 - Summary of Significant Accounting Policies (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'
Number of Operating Segments	1	'
Line of Credit, Number of Lines	2	'
Loans Receivable, Nonaccrual Status, Number of Days, Minimum	'90 days	'
Allowance for Loan Losses, Number of Components	2	'
Qualify for Recognition as a Completed Sale, Expected Term	'1 year	'
Unrecognized Tax Benefits	$0	$0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$0	'
Real estate properties [Member] | Minimum [Member]	'	'
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'
Property, Plant and Equipment, Useful Life	'5 years	'
Real estate properties [Member] | Maximum [Member]	'	'
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]	'	'
Property, Plant and Equipment, Useful Life	'39 years	'

Note_3_Loans_and_Allowance_for2

Note 3 - Loans and Allowance for Loan Losses (Details) (USD $)

3 Months Ended

9 Months Ended

12 Months Ended

3 Months Ended

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2013

Dec. 31, 2012

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Commercial Real Estate Portfolio Segment [Member]

Commercial Real Estate Portfolio Segment [Member]

Modified Loan Terms [Member]

Modified Loan Terms [Member]

Combined First Deed of Trust [Member]

Past Due [Member]

Impaired [Member]

Note 3 - Loans and Allowance for Loan Losses (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Mortgage Loans on Real Estate, Number of Loans

'

'

'

'

'

'

'

2

'

'

'

'

'

'

Impaired Financing Receivable, Unpaid Principal Balance

'

'

'

'

$11,466,179

'

'

'

'

'

'

'

'

'

Financing Receivable, Recorded Investment, Nonaccrual Status

'

'

'

'

31,738,105

'

'

'

'

'

'

'

'

'

Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums

'

'

'

'

'

'

'

659,000

573,000

'

'

'

'

'

Allowance for Loan and Lease Losses, Real Estate

4,880,120

4,880,120

5,184,856

4,762,440

4,739,088

5,604,716

24,417,897

'

'

3,631,000

3,625,000

'

'

'

Financing Receivable, Modifications, Recorded Investment

'

'

'

'

'

'

'

'

'

22,130,000

25,781,000

'

'

'

Financing Receivable, Modifications, Number of Contracts

0

0

2

'

'

'

'

'

'

'

'

'

'

'

Maturity Date Extension Period for Troubled Debt Restructurings

'

'

'15 years

'

'

'

'

'

'

'

'

'

'

'

Payments for Loans

'

'

'

'

'

'

'

'

'

'

'

'

'

5,899,000

Loans and Leases Receivable, Gross, Other

'

'

'

'

'

'

'

'

'

'

'

9,625,000

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

'

'

10.00%

'

'

Debt Instrument, Term

'

'

'

'

'

'

'

'

'

'

'

'5 years

'

'

Proceeds from Interest Received

'

'

'

'

'

'

'

'

'

'

'

'

$659,000

'

Note_3_Loans_and_Allowance_for3

Note 3 - Loans and Allowance for Loan Losses (Details) - Allocation of the Allowance for Loan Losses (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'	'	'
Allowance for loan losses, beginning balance	$4,762,440	$5,604,716	$4,739,088	$24,417,897	'
Allowance for loan losses, ending balance	4,880,120	5,184,856	4,880,120	5,184,856	'
Loans:	'	'	'	'	'
Loans	62,233,212	'	62,233,212	'	58,796,293
Loans: individually evaluated for impairment	28,817,134	'	28,817,134	'	31,738,105
Loans: collectively evaluated for impairment	33,416,078	'	33,416,078	'	27,058,188
Allowance for loan losses: individually evaluated for impairment	3,706,120	'	3,706,120	'	3,625,088
Allowance for loan losses: collectively evaluated for impairment	1,174,000	'	1,174,000	'	1,114,000
Charge-offs	'	'	'	-11,856,697	'
Provision (reversal)	117,680	-419,860	141,032	-7,376,344	'
Commercial Real Estate Portfolio Segment [Member]	'	'	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'	'	'
Allowance for loan losses, beginning balance	1,507,196	1,216,857	932,651	1,606,925	'
Allowance for loan losses, ending balance	1,554,133	796,772	1,554,133	796,772	'
Loans:	'	'	'	'	'
Loans	43,965,785	'	43,965,785	'	26,158,878
Loans: individually evaluated for impairment	17,342,280	'	17,342,280	'	16,566,878
Loans: collectively evaluated for impairment	26,623,505	'	26,623,505	'	9,592,000
Allowance for loan losses: individually evaluated for impairment	618,775	'	618,775	'	537,743
Allowance for loan losses: collectively evaluated for impairment	935,358	'	935,358	'	394,908
Provision (reversal)	46,937	-420,085	621,482	-810,153	'
Residential Portfolio Segment [Member]	'	'	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'	'	'
Allowance for loan losses, beginning balance	3,249,975	4,378,847	3,798,203	4,288,108	'
Allowance for loan losses, ending balance	3,320,717	4,379,069	3,320,717	4,379,069	'
Loans:	'	'	'	'	'
Loans	16,257,359	'	16,257,359	'	27,461,913
Loans: individually evaluated for impairment	9,614,786	'	9,614,786	'	10,195,725
Loans: collectively evaluated for impairment	6,642,573	'	6,642,573	'	17,266,188
Allowance for loan losses: individually evaluated for impairment	3,087,345	'	3,087,345	'	3,087,345
Allowance for loan losses: collectively evaluated for impairment	233,372	'	233,372	'	710,858
Provision (reversal)	70,742	222	-477,486	90,961	'
Land Loan [Member]	'	'	'	'	'
Financing Receivable, Allowance for Credit Losses [Line Items]	'	'	'	'	'
Allowance for loan losses, beginning balance	5,269	9,012	8,234	18,522,864	'
Allowance for loan losses, ending balance	5,270	9,015	5,270	9,015	'
Loans:	'	'	'	'	'
Loans	2,010,068	'	2,010,068	'	5,175,502
Loans: individually evaluated for impairment	1,860,068	'	1,860,068	'	4,975,502
Loans: collectively evaluated for impairment	150,000	'	150,000	'	200,000
Allowance for loan losses: collectively evaluated for impairment	5,270	'	5,270	'	8,234
Charge-offs	'	'	'	-11,856,697	'
Provision (reversal)	$1	$3	($2,964)	($6,657,152)	'

Note_3_Loans_and_Allowance_for4

Note 3 - Loans and Allowance for Loan Losses (Details) - Aging Analysis of the Loan Portfolio by the Time Past Due (USD $)	Sep. 30, 2014	Dec. 31, 2013
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Loans, 90 days or more	$17,265,552	$20,271,926
Loans, past due	17,265,552	20,961,926
Loans, current	44,967,660	37,834,367
Loans	62,233,212	58,796,293
Loans, 60 - 89 days past due	'	690,000
Commercial Portfolio Segment [Member]	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Loans, 90 days or more	5,790,698	5,100,699
Loans, past due	5,790,698	5,790,699
Loans, current	38,175,087	20,368,179
Loans	43,965,785	26,158,878
Loans, 60 - 89 days past due	'	690,000
Residential Portfolio Segment [Member]	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Loans, 90 days or more	9,614,786	10,195,725
Loans, past due	9,614,786	10,195,725
Loans, current	6,642,573	17,266,188
Loans	16,257,359	27,461,913
Land Loan [Member]	'	'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'	'
Loans, 90 days or more	1,860,068	4,975,502
Loans, past due	1,860,068	4,975,502
Loans, current	150,000	200,000
Loans	$2,010,068	$5,175,502

Note_3_Loans_and_Allowance_for5

Note 3 - Loans and Allowance for Loan Losses (Details) - Impaired Loans (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Totals:	'	'	'	'	'
Unpaid principal balance	'	'	'	'	$11,466,179
Commercial Portfolio Segment [Member]	'	'	'	'	'
With no related allowance recorded:	'	'	'	'	'
Recorded investment, with no related allowance recorded	16,432,058	'	16,432,058	'	16,212,899
Unpaid principal balance, with no related allowance recorded	15,573,528	'	15,573,528	'	15,488,126
Average recorded investment, with no related allowance recorded	16,410,099	13,706,182	16,306,543	9,380,952	'
Interest income recognized, with no related allowance recorded	617,507	219,319	1,405,623	541,670	'
With an allowance recorded:	'	'	'	'	'
Recorded investment, with an allowance recorded	1,913,681	'	1,913,681	'	1,079,699
Unpaid principal balance, with an allowance recorded	1,768,752	'	1,768,752	'	1,078,752
Related allowance	618,775	'	618,775	'	537,743
Average recorded investment, with an allowance recorded	1,910,269	1,079,699	1,867,315	1,079,699	'
Interest income recognized, with an allowance recorded	13,484	6,000	39,956	18,000	'
Totals:	'	'	'	'	'
Recorded investment	18,345,739	'	18,345,739	'	17,292,598
Unpaid principal balance	17,342,280	'	17,342,280	'	16,566,878
Related allowance	618,775	'	618,775	'	537,743
Average recorded investment	18,320,368	14,785,881	18,173,858	10,460,651	'
Interest income recognized	630,991	225,319	1,445,579	559,670	'
Residential Portfolio Segment [Member]	'	'	'	'	'
With no related allowance recorded:	'	'	'	'	'
Recorded investment, with no related allowance recorded	2,155,333	'	2,155,333	'	2,734,228
Unpaid principal balance, with no related allowance recorded	2,079,786	'	2,079,786	'	2,660,725
Average recorded investment, with no related allowance recorded	2,233,235	2,834,509	2,374,941	2,865,277	'
Interest income recognized, with no related allowance recorded	'	33,913	67,733	102,754	'
With an allowance recorded:	'	'	'	'	'
Recorded investment, with an allowance recorded	7,983,345	'	7,983,345	'	7,983,345
Unpaid principal balance, with an allowance recorded	7,535,000	'	7,535,000	'	7,535,000
Related allowance	3,087,345	'	3,087,345	'	3,087,345
Average recorded investment, with an allowance recorded	7,983,345	7,983,345	7,983,373	7,983,341	'
Interest income recognized, with an allowance recorded	22,000	39,000	96,000	166,100	'
Totals:	'	'	'	'	'
Recorded investment	10,138,678	'	10,138,678	'	10,717,573
Unpaid principal balance	9,614,786	'	9,614,786	'	10,195,725
Related allowance	3,087,345	'	3,087,345	'	3,087,345
Average recorded investment	10,216,580	10,817,854	10,358,314	10,848,618	'
Interest income recognized	22,000	72,913	163,733	268,854	'
Land Loan [Member]	'	'	'	'	'
With no related allowance recorded:	'	'	'	'	'
Recorded investment, with no related allowance recorded	1,860,216	'	1,860,216	'	5,017,839
Unpaid principal balance, with no related allowance recorded	1,860,068	'	1,860,068	'	4,975,502
Average recorded investment, with no related allowance recorded	1,860,216	4,978,579	2,633,298	4,977,480	'
Interest income recognized, with no related allowance recorded	38,276	54,320	132,916	218,961	'
With an allowance recorded:	'	'	'	'	'
Average recorded investment, with an allowance recorded	'	'	'	11,682,004	'
Totals:	'	'	'	'	'
Recorded investment	1,860,216	'	1,860,216	'	5,017,839
Unpaid principal balance	1,860,068	'	1,860,068	'	4,975,502
Average recorded investment	1,860,216	4,978,579	2,633,298	16,659,484	'
Interest income recognized	$38,276	$54,320	$132,916	$218,961	'

Note_3_Loans_and_Allowance_for6

Note 3 - Loans and Allowance for Loan Losses (Details) - Troubled Debt Restructurings (USD $)	3 Months Ended	9 Months Ended		3 Months Ended	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
				Commercial [Member]	Commercial [Member]	Residential [Member]
Troubled Debt Restructurings That Occurred During theThree Months	'	'	'	'	'	'
Number of Contracts	0	0	2	1	1	1
Pre-Modification Outstanding Recorded Investment	'	'	'	$2,638,530	$2,638,530	$272,028
Post-Modification Outstanding Recorded Investment	'	'	'	$8,966,179	$8,966,179	$272,028

Note_4_Investment_in_Limited_L1

Note 4 - Investment in Limited Liability Company (Details) (USD $)	3 Months Ended		9 Months Ended			3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Feb. 28, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Jul. 31, 2008
						1850 [Member]	1850 [Member]	1850 [Member]	1850 [Member]	1850 [Member]
Note 4 - Investment in Limited Liability Company (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'
Number of Real Estate Properties	'	'	'	'	2	'	'	'	'	2
Number of Companies	'	'	'	'	'	'	'	'	'	2
Proceeds from Equity Method Investment, Dividends or Distributions	'	'	$84,000	$80,000	'	$0	$0	$84,000	$80,000	'
Income (Loss) from Equity Method Investments	$43,686	$38,946	$126,357	$118,572	'	$44,000	$39,000	$126,000	$119,000	'

Note_5_Real_Estate_Held_for_Sa2

Note 5 - Real Estate Held for Sale (Details) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

9 Months Ended

9 Months Ended

6 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Feb. 28, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Aug. 31, 2011

Aug. 31, 2011

Sep. 30, 2013

Jun. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Aug. 31, 2011

Transferred from Held for Sale to Held for Investment [Member]

Transferred from Held for Sale to Held for Investment [Member]

Transferred from Held for Sale to Held for Investment [Member]

Transferred from Held for Sale to Held for Investment [Member]

Basis Amount [Member]

Residential [Member]

Residential [Member]

Residential [Member]

Marina Property in Oakley, California [Member]

Marina Property in Oakley, California [Member]

Commercial [Member]

Subdivision Lots [Member]

Manufactured Home [Member]

Manufactured Home Including The Lot [Member]

Principal Paydown 2 [Member]

Principal Paydown 1 [Member]

Ownes [Member]

PNL [Member]

HAWAII

1401 on Jackson, LLC [Member]

1401 on Jackson, LLC [Member]

Dation, LLC [Member]

720 University [Member]

720 University [Member]

720 University [Member]

720 University [Member]

720 University [Member]

1875 [Member]

1875 [Member]

Retail Property [Member]

Residential [Member]

Retail Property [Member]

1875 [Member]

1401 on Jackson, LLC [Member]

1401 on Jackson, LLC [Member]

California [Member]

California [Member]

California [Member]

HAWAII

HAWAII

1875 [Member]

acre

Note 5 - Real Estate Held for Sale (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of Parcels

'

'

'

'

'

'

1

1

'

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Real Estate Investment Property, Net

$140,540,272

'

$140,540,272

'

$129,425,833

'

'

$59,000

$11,534,000

$1,958,000

'

'

$47,466,560

$47,037,370

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$11,534,000

'

$11,534,000

'

$11,697,000

'

'

Impairment of Real Estate

123,500

0

179,040

0

'

'

'

'

'

'

'

'

'

'

124,000

179,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gain (Loss) on Sale of Properties

'

'

2,626,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

30,000

'

'

'

'

36,000

207,000

'

13,000

'

'

'

'

'

2,174,000

'

Number of Real Estate Properties

'

'

'

'

'

2

'

'

'

'

'

45

'

'

'

'

2

4

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Sales of Real Estate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,950,000

'

11,000,000

300,000

'

'

'

'

'

'

'

Proceeds from Sale of Other Real Estate

'

'

'

'

'

'

'

'

'

'

5,078,000

'

'

'

'

'

'

'

'

73,000

'

'

'

'

250,000

'

1,000,000

100,000

'

'

'

'

'

9,489,000

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5.00%

'

4.50%

6.00%

'

'

'

'

'

'

'

Monthly Principal and Interest Term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

'

'

'

'

Deferred Gain on Sale of Property

687,207

'

687,207

'

3,313,169

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

246,000

2,073,000

'

25,000

'

'

'

'

'

'

'

Mortgage Loan Related to Property Sales

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,700,000

'

'

200,000

'

'

'

'

'

'

'

Note Receivable Term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'3 years

'

'

'

'

'

'

'

'

'

'

Time Allottment For Each Paydown

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'60 years

'30 days

'

'

'

'

'

'

'

'

'

'

'

'

'

Note Principal Paydowns Within Allotted Time

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

125,000

'

'

'

'

'

'

'

'

'

'

Interest Payment Frequency

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

'

'

Noncontrolling Interest, Ownership Percentage by Parent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

65.00%

'

65.00%

'

'

'

60.00%

Priority Return on Partner Contributions, Allocation Rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10.00%

'

10.00%

'

'

'

'

Income (Loss) from Continuing Operations Attributable to Parent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

107,000

31,000

145,000

91,000

'

'

'

Depreciation, Depletion and Amortization, Nonproduction

549,189

539,532

1,642,922

1,941,887

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

107,000

108,000

322,000

329,000

'

'

'

Noncontrolling Interest in Joint Ventures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

-15,000

0

-15,000

'

'

'

Area of Land (in Acres)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

22.41

Real Estate Held-for-sale

15,403,511

'

15,403,511

'

5,890,131

'

'

'

'

'

'

'

93,647

93,647

'

'

'

'

'

'

'

'

5,078,000

'

'

'

'

'

'

'

'

'

'

'

'

Default Interest at Foreclosure

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1,019,000

'

'

'

'

'

'

'

'

'

'

'

Note_5_Real_Estate_Held_for_Sa3

Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure (USD $)	Sep. 30, 2014	Dec. 31, 2013
Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure [Line Items]	'	'
Real estate held for sale	$15,403,511	$5,890,131
Residential [Member]	'	'
Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure [Line Items]	'	'
Real estate held for sale	93,647	93,647
Improved and unimproved land [Member]	'	'
Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure [Line Items]	'	'
Real estate held for sale	1,527,360	3,427,200
Retail Site [Member]	'	'
Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure [Line Items]	'	'
Real estate held for sale	11,534,319	'
Golf Course [Member]	'	'
Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure [Line Items]	'	'
Real estate held for sale	2,011,685	1,961,284
Marinas [Member]	'	'
Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure [Line Items]	'	'
Real estate held for sale	$236,500	$408,000

Note_6_Real_Estate_Held_for_In2

Note 6 - Real Estate Held for Investment (Details) (USD $)

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

9 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Jun. 30, 2014

Dec. 31, 2013

Jun. 30, 2013

Feb. 28, 2013

Dec. 31, 2012

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2012

Apr. 30, 2014

Jun. 30, 2014

31-May-13

Dec. 31, 2012

31-May-13

Jun. 30, 2014

Jun. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Jun. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2011

Oct. 31, 2013

Jul. 31, 2013

Feb. 28, 2013

Dec. 31, 2012

Jun. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Mar. 31, 2012

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2013

Sep. 30, 2014

First Phase [Member]

First Phase [Member]

Residential [Member]

Boat Slips [Member]

Undeveloped Parcel, South Lake Tahoe, California 2 [Member]

Undeveloped Parcel, South Lake Tahoe, California 2 [Member]

Complex Building [Member]

Condominium Building [Member]

Unsold Condominims [Member]

Vacant Condominiums [Member]

Held for Investment [Member]

Parcels, First, Second, and Third Deeds of Trust [Member]

Parcels Acquired by Lenders Hodling Senior Positions [Member]

Parcel [Member]

Parcel [Member]

Parcel [Member]

Parcel [Member]

Third Deed of Trust Parcel [Member]

Retail Site [Member]

Other Property [Member]

Original Deposit Required [Member]

TOTB North Loan Agreement [Member]

TOTB North Loan Agreement [Member]

Minimum [Member]

Maximum [Member]

TOTB [Member]

TOTB [Member]

Sandmound Marina, LLC Foreclosed in 2014 [Member]

Brannan Island, LLC (foreclosed in 2013) [Member]

Brannan Island, LLC (foreclosed in 2013) [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

TOTB [Member]

TOTB [Member]

TOTB [Member]

TOTB [Member]

TOTB [Member]

TOTB [Member]

TOTB [Member]

OFG [Member]

TOTB North, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

West Sacramento [Member]

Brannan Island, LLC (foreclosed in 2013) [Member]

Including Advances [Member]

Tahoe Stateline Venture, LLC [Member]

TOTB [Member]

TOTB [Member]

TOTB [Member]

TOTB [Member]

TOTB [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

TOTB North Loan Agreement [Member]

TOTB North, LLC [Member]

TOTB North, LLC [Member]

OFG [Member]

sqft

acre

Tahoe Stateline Venture, LLC [Member]

TOTB North, LLC [Member]

Note 6 - Real Estate Held for Investment (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Depreciation

$523,000

$517,000

$1,563,000

$1,867,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$598,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$150,000

$150,000

$449,000

$748,000

'

'

'

'

Number of Real Estate Property Sold

'

'

'

'

'

'

'

'

'

'

'

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from Sale of Real Estate

'

'

'

'

'

'

'

'

'

'

'

175,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gains (Losses) on Sales of Investment Real Estate

'

'

'

'

'

'

'

'

'

'

'

105,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Mortgage Loans on Real Estate, Foreclosures

'

'

'

'

'

'

'

'

'

'

'

'

'

23,381,000

21,263,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,960,000

1,863,000

'

'

'

1,400,000

'

'

1,401,000

'

'

'

'

'

'

'

26,257,000

'

'

Interest And Other Receivables Foreclosures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

282,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gain on Foreclosure of Loan

'

'

257,020

952,357

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

257,000

'

'

'

'

'

'

'

952,000

'

'

'

'

'

'

'

'

'

'

Mortgage Loans on Real Estate, Number of Loans

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2

'

'

'

'

'

3

'

'

'

'

'

'

'

'

'

'

Number of Real Estate Properties

'

'

'

'

'

'

'

2

'

'

'

'

179

'

10

3

2

'

'

'

29

16

9

24

10

7

1

6

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest and Other Receivables, Foreclosures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

140,000

'

'

'

'

'

'

335,000

'

'

'

'

'

'

'

'

'

'

Allowance for Loan and Lease Losses, Real Estate

4,880,120

5,184,856

4,880,120

5,184,856

4,762,440

4,739,088

5,604,716

'

24,417,897

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

18,333,000

'

'

'

'

'

'

'

'

'

'

Allowance for Loan and Lease Losses, Adjustments, Net

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-6,476,000

'

'

'

'

'

'

'

'

'

'

Allowance for Loan and Lease Losses, Write-offs

'

'

'

11,856,697

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11,857,000

'

'

'

'

'

'

'

'

'

'

Number of Units in Real Estate Property

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

169

160

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

160

Payments to Acquire Interest in Subsidiaries and Affiliates

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

453,000

'

'

'

'

'

'

'

'

'

'

7,200,000

'

'

'

'

'

'

'

'

Payments to Noncontrolling Interests

'

'

6,108

4,143,304

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7,200,000

'

'

'

'

'

'

'

'

Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Additional Interest Issued to Parent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,760,000

'

'

'

'

'

'

'

'

Noncontrolling Interest, Ownership Percentage by Parent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

80.74%

'

'

'

'

'

'

'

'

Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

19.26%

'

'

'

'

'

'

'

'

Proceeds from Contributions from Affiliates

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,583,000

'

'

'

Noncontrolling Interest, Increase from Subsidiary Equity Issuance

'

'

-112,533

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

108,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,520,000

'

363,000

'

Debt Instrument, Face Amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

21,304,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from Construction Loans Payable

'

'

372,472

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

993,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Contractual Obligation

3,058,000

'

3,058,000

'

'

'

'

'

'

'

17,760,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20,043,000

'

'

'

'

'

'

'

'

2,577,000

Contractual Obligation Cost Incurred To Date

'

'

'

'

'

'

'

'

'

15,922,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,079,000

Development Cost, Additions

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

375,000

'

375,000

'

'

'

'

'

Development Costs, Cumulative

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

21,500,000

'

1,454,000

'

1,454,000

'

'

'

'

'

Escrow Deposit

118,000

'

118,000

'

'

200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,000,000

963,000

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Noncontrolling Interest in Joint Ventures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,610,000

'

6,610,000

'

6,372,000

'

'

'

Income (Loss) from Continuing Operations Attributable to Parent

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

336,000

110,000

545,000

20,000

'

'

'

'

Mortgage Loans on Real Estate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

24,203,000

'

'

'

'

'

'

'

'

'

'

'

'

Area of Land (in Square Feet)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

502,267

'

'

'

'

'

'

'

'

'

'

'

2.37

Aggregate Purchase Agreements

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,600,000

'

'

'

'

'

'

'

'

'

'

'

'

Payments to Acquire Real Estate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,697,000

'

'

'

'

'

'

'

'

'

'

'

'

Cost of Real Estate Sales

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

81,000

'

'

'

'

'

'

'

'

'

'

'

'

Payments for Other Taxes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,691,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Secured Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5.00%

'

5.00%

'

'

'

'

'

'

'

'

'

'

'

Repayments of Senior Debt

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

660,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Liabilities Assumed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayments of Notes Payable

'

'

330,905

224,337

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

300,000

'

'

'

200,000

'

'

'

'

'

'

'

'

'

'

'

Notes Payable

$14,579,543

'

$14,579,543

'

'

$13,917,585

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$500,000

'

'

'

'

'

'

'

'

'

'

'

Percent of Currently Available Space

'

'

75.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Remaining Term on Lease

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1 year

'13 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Note_6_Real_Estate_Held_for_In3

Note 6 - Real Estate Held for Investment (Details) - Real Estate Held for Investment (USD $)	Sep. 30, 2014	Dec. 31, 2013
Real Estate Properties [Line Items]	'	'
Real estate held for investment	$140,540,272	$129,425,833
Land and land improvements	92,460,300	73,591,953
Buildings and improvements	54,072,140	65,433,599
	146,532,440	139,025,552
Less: Accumulated depreciation	-5,992,168	-9,599,719
Improved and unimproved land [Member]	'	'
Real Estate Properties [Line Items]	'	'
Real estate held for investment	68,407,529	46,873,135
Residential [Member]	'	'
Real Estate Properties [Line Items]	'	'
Real estate held for investment	47,466,560	47,037,370
Retail Site [Member]	'	'
Real Estate Properties [Line Items]	'	'
Real estate held for investment	3,890,967	15,588,452
Office Building [Member]	'	'
Real Estate Properties [Line Items]	'	'
Real estate held for investment	9,199,850	9,348,331
Industrial Property [Member]	'	'
Real Estate Properties [Line Items]	'	'
Real estate held for investment	4,516,541	4,605,910
Other Property [Member]	'	'
Real Estate Properties [Line Items]	'	'
Real estate held for investment	3,871,858	3,943,780
Marinas [Member]	'	'
Real Estate Properties [Line Items]	'	'
Real estate held for investment	$3,186,967	$2,028,855

Note_6_Real_Estate_Held_for_In4

Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	$783,823	$701,074	$4,355,270	$8,562,023
DarkHorse Golf Club, LLC [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	1,000	-166,000
Lone Star Golf, LLC [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	11,000	-62,000
Baldwin Ranch Subdivision, LLC [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	-81,000	-70,000
The Last Resort and Marina, LLC [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	-195,000	-17,000
54th Street Condos, LLC [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	24,000	-34,000
Wolfe Central, LLC [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	298,000	298,000
AMFU, LLC [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	-8,000	38,000
Phillips Road, LLC [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	85,000	73,000
Broadway & Commerce, LLC [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	36,000	38,000
Brannan Island, LLC (foreclosed in 2013) [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	-2,000	-49,000
Piper Point Marina - Held in Sandmound Marina, LLC [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	-36,000	'
Light Industrial Building, Paso Robles, California [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	138,000	141,000
Undeveloped Land, San Jose, California [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	-92,000	-84,000
Office Buildings, Roseville, California [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	4,000	1,000
Office Condominium Complex, Roseville, California [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	-23,000	137,000
Storage Facility, Stockton, California [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	231,000	224,000
Undeveloped Land, Gypsum, Colorado [Member]	'	'	'	'
Note 6 - Real Estate Held for Investment (Details) - Approximate Net Operating Income (Loss) from Partnership Real Estate Properties [Line Items]	'	'	'	'
Net operating income (loss)	'	'	($159,000)	($205,000)

Note_6_Real_Estate_Held_for_In5

Note 6 - Real Estate Held for Investment (Details) - Future Minimum Rental Income from Noncancellable Operating Leases (USD $)	Sep. 30, 2014
Future Minimum Rental Income from Noncancellable Operating Leases [Abstract]	'
2015	$6,658,841
2016	3,704,530
2017	2,999,197
2018	2,639,494
2019	2,270,293
Thereafter (through 2026)	3,692,228
	$21,964,583

Note_7_Transactions_with_Affil1

Note 7 - Transactions with Affiliates (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Note 7 - Transactions with Affiliates (Details) [Line Items]	'	'	'	'	'
Management Fee Expense	$435,652	$373,067	$1,275,901	$1,264,668	'
Professional and Contract Services Expense	39,605	33,915	115,991	115,333	'
Due to Related Parties	195,615	'	195,615	'	293,776
Potential Decrease in Net Income, Percentage	'	'	'	0.05%	'
Late Fee Income Generated by Servicing Financial Assets, Amount	2,000	1,000	4,000	3,000	'
Ancillary Fee Income Generated by Servicing Financial Assets, Amount	1,000	0	2,000	1,000	'
Loan Fees Earned by OFG	186,000	440,000	726,000	464,000	'
Loans and Leases Receivable, Gross	62,233,212	'	62,233,212	'	58,796,293
Loan Fees Earned By OFG Back End Fee	'	'	'	55,000	'
OFG Loan 1 [Member]	'	'	'	'	'
Note 7 - Transactions with Affiliates (Details) [Line Items]	'	'	'	'	'
Loans and Leases Receivable, Gross	8,025,000	10,892,000	8,025,000	10,892,000	'
OFG Loan 2 [Member]	'	'	'	'	'
Note 7 - Transactions with Affiliates (Details) [Line Items]	'	'	'	'	'
Loans and Leases Receivable, Gross	30,226,000	12,137,000	30,226,000	12,137,000	'
Owens Financial Group, Inc. [Member] | Management and Service Fees [Member]	'	'	'	'	'
Note 7 - Transactions with Affiliates (Details) [Line Items]	'	'	'	'	'
Due to Related Parties	157,000	'	157,000	'	294,000
Owens Financial Group, Inc. [Member] | Reimbursable Goods and Services [Member]	'	'	'	'	'
Note 7 - Transactions with Affiliates (Details) [Line Items]	'	'	'	'	'
Due to Related Parties	39,000	'	39,000	'	0
Owens Financial Group, Inc. [Member]	'	'	'	'	'
Note 7 - Transactions with Affiliates (Details) [Line Items]	'	'	'	'	'
Related Party Transaction, Amounts of Transaction	167,000	191,000	507,000	560,000	'
OFG Officers [Member]	'	'	'	'	'
Note 7 - Transactions with Affiliates (Details) [Line Items]	'	'	'	'	'
Related Party Transaction, Amounts of Transaction	0	10,000	1,000	11,000	'
Investor's Yield, Inc. [Member]	'	'	'	'	'
Note 7 - Transactions with Affiliates (Details) [Line Items]	'	'	'	'	'
Related Party Transaction, Amounts of Transaction	'	'	30,000	34,000	'
Management Fee [Member]	'	'	'	'	'
Note 7 - Transactions with Affiliates (Details) [Line Items]	'	'	'	'	'
Related Party Transaction, Rate	'	'	2.75%	'	'
Servicing Fee [Member]	'	'	'	'	'
Note 7 - Transactions with Affiliates (Details) [Line Items]	'	'	'	'	'
Related Party Transaction, Rate	'	'	0.25%	'	'
Difference [Member]	'	'	'	'	'
Note 7 - Transactions with Affiliates (Details) [Line Items]	'	'	'	'	'
Management Fee Expense	'	'	'	4,000	'
Maximum [Member]	'	'	'	'	'
Note 7 - Transactions with Affiliates (Details) [Line Items]	'	'	'	'	'
Management Fee Expense	'	'	'	$1,269,000	'

Note_8_Line_of_Credit_Payable_1

Note 8 - Line of Credit Payable (Details) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

8 Months Ended

3 Months Ended

8 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2014

Oct. 31, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Feb. 10, 2014

Sep. 30, 2014

Sep. 30, 2014

Contingency Reserves [Member]

Subsequent Event [Member]

Default [Member]

Default [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Potential Increase [Member]

Revolving Credit Facility [Member]

Revolving Credit Facility [Member]

Prime Rate [Member]

London Interbank Offered Rate (LIBOR) [Member]

CB&T [Member]

CB&T [Member]

CB&T [Member]

CB&T [Member]

Opus Credit Facility [Member]

Opus Credit Facility [Member]

Minimum [Member]

Revolving Credit Facility [Member]

London Interbank Offered Rate (LIBOR) [Member]

CB&T [Member]

CB&T [Member]

Opus Credit Facility [Member]

Opus Credit Facility [Member]

Opus Credit Facility [Member]

Opus Credit Facility [Member]

Note 8 - Line of Credit Payable (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of Credit Facility, Maximum Borrowing Capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$20,000,000

$20,000,000

$20,000,000

Debt Instrument, Basis Spread on Variable Rate

'

'

'

'

'

'

'

5.00%

2.00%

0.25%

4.00%

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

'

'

'

'

3.50%

0.33%

'

'

'

'

4.50%

4.50%

Loan Processing Fee

'

'

'

'

'

100,000

'

'

'

'

'

'

100,000

'

'

'

'

Deferred Finance Costs, Net

922,563

'

922,563

'

95,000

'

'

'

'

'

'

177,000

177,000

177,000

'

231,000

231,000

Interest Expense

338,225

129,229

718,707

385,064

'

'

'

'

'

'

'

171,000

'

287,000

'

40,000

53,000

Amortization of Financing Costs

'

'

'

'

'

'

'

'

'

'

'

23,000

'

46,000

'

19,000

32,000

Percent Of Note Collateral

'

'

'

'

'

'

'

'

'

'

'

75.00%

75.00%

75.00%

'

70.00%

70.00%

Percent of Appraised Value, Property Securing Note Collateral

'

'

'

'

'

'

'

'

'

'

'

50.00%

50.00%

50.00%

'

50.00%

50.00%

Percent Of Appraised Value, Property Owned Qualifying As REO Collateral

'

'

'

'

'

'

'

'

'

'

'

50.00%

50.00%

50.00%

'

60.00%

60.00%

Line of Credit Facility, Covenant, Unencumbered Liquid Assets

'

'

'

'

'

'

'

'

'

'

'

2,000,000

2,000,000

2,000,000

'

'

'

Credit Agreement, Covenants, Minimum Account Balance

'

'

'

'

'

'

$4,000,000

'

'

'

'

'

'

'

'

$2,500,000

'

Note_8_Line_of_Credit_Payable_2

Note 8 - Line of Credit Payable (Details) - Credit Facilities (USD $)	Sep. 30, 2014
Line of Credit Facility [Line Items]	'
Line of Credit, Outstanding	$20,852,700
Line of Credit, Commitment	28,866,000
CB&T [Member]	'
Line of Credit Facility [Line Items]	'
Line of Credit, Outstanding	17,355,000
Line of Credit, Commitment	17,355,000
Opus Credit Facility [Member]	'
Line of Credit Facility [Line Items]	'
Line of Credit, Outstanding	3,497,700
Line of Credit, Commitment	$11,511,000

Note_8_Line_of_Credit_Payable_3

Note 8 - Line of Credit Payable (Details) - Loans Securing Credit Facility (USD $)	Sep. 30, 2014
Commercial Loan [Member] | CB&T [Member]	'
Financial Instruments Owned and Pledged as Collateral [Line Items]	'
Loans securing the credit facility	$11,505,000
Commercial Loan [Member] | Opus Credit Facility [Member]	'
Financial Instruments Owned and Pledged as Collateral [Line Items]	'
Loans securing the credit facility	5,850,000
Residential Real Estate [Member] | CB&T [Member]	'
Real Estate:	'
Real estate securing the credit facility	6,824,260
Commercial Real Estate [Member] | Warehouse [Member] | CB&T [Member]	'
Real Estate:	'
Real estate securing the credit facility	3,871,858
Commercial Real Estate [Member] | Industrial Property [Member] | CB&T [Member]	'
Real Estate:	'
Real estate securing the credit facility	3,049,999
Commercial Real Estate [Member] | Industrial Property [Member] | Opus Credit Facility [Member]	'
Real Estate:	'
Real estate securing the credit facility	1,466,542
Commercial Real Estate [Member] | Office Building [Member] | Opus Credit Facility [Member]	'
Real Estate:	'
Real estate securing the credit facility	4,456,356
CB&T [Member]	'
Real Estate:	'
Real estate securing the credit facility	13,746,117
Opus Credit Facility [Member]	'
Real Estate:	'
Real estate securing the credit facility	$5,922,898

Note_9_Notes_Payable_Details

Note 9 - Notes Payable (Details) (USD $)

3 Months Ended

9 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Jun. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Oct. 31, 2013

Jun. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Feb. 28, 2013

Dec. 31, 2012

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Semi-Annual Interest Only Payments Due December 2016 [Member]

Quarterly Interest Only Payments Due August 2017 [Member]

TOTB North Loan Agreement [Member]

TOTB North Loan Agreement [Member]

TOTB North Loan Agreement [Member]

TOTB North Loan Agreement [Member]

TOTB North, LLC [Member]

TOTB North, LLC [Member]

720 [Member]

720 [Member]

720 [Member]

720 [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

TOTB North, LLC [Member]

OFG [Member]

Parent Company [Member]

Tahoe Stateline Venture, LLC [Member]

Tahoe Stateline Venture, LLC [Member]

London Interbank Offered Rate (LIBOR) [Member]

TOTB North, LLC [Member]

TOTB North, LLC [Member]

TOTB North, LLC [Member]

OFG [Member]

sqft

acre

TOTB North, LLC [Member]

Note 9 - Notes Payable (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Periodic Payment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$56,816

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage

'

'

'

'

'

5.00%

5.00%

'

'

'

'

'

'

5.07%

'

5.07%

'

'

5.00%

'

'

'

5.00%

'

'

'

'

Interest Expense

338,225

129,229

718,707

385,064

'

'

'

'

'

'

'

'

'

127,000

129,000

378,000

385,000

'

'

'

'

'

'

'

'

'

'

Number of Notes Payable

'

'

'

'

'

2

1

'

'

'

'

'

'

'

'

'

'

'

'

3

'

'

'

'

'

'

'

Number of Parcels

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

9

'

'

'

'

'

Notes Payable

14,579,543

'

14,579,543

'

13,917,585

3,300,000

500,000

'

'

'

'

'

'

'

'

'

'

'

500,000

'

'

'

'

'

'

'

'

Repayments of Notes Payable

'

'

330,905

224,337

'

'

200,000

'

'

'

'

'

'

'

'

'

'

300,000

200,000

'

'

'

'

'

'

'

'

Interest Paid

'

'

705,238

469,510

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

107,000

83,000

'

'

'

'

'

'

Interest Payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

61,000

'

54,000

'

'

'

'

'

Area of Land (in Acres)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

502,267

2.37

'

'

Debt Instrument, Face Amount

'

'

'

'

'

'

'

'

21,304,000

21,304,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Additional Terms

'

'

'

'

'

'

'

'

'

'2 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Extended Term

'

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loan to Value Ratio

'

'

'

'

'

'

'

'

'

60.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Service Coverage Ratio

'

'

'

'

'

'

'

'

'

1.25

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Basis Spread on Variable Rate

'

'

'

'

'

'

'

4.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum

'

'

'

'

'

'

'

'

'

4.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Interest Rate, Effective Percentage

'

'

'

'

'

'

'

'

4.50%

4.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Default Rate Increase

'

'

'

'

'

'

'

'

'

8.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Construction Loan, Available Borrowing Capacity

'

'

'

'

'

'

'

'

1,000,000

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Escrow Deposit

118,000

'

118,000

'

200,000

'

'

'

963,000

963,000

1,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Payments to Acquire Interest in Subsidiaries and Affiliates

'

'

'

'

'

'

'

'

'

'

'

'

453,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Noncontrolling Interest, Increase from Subsidiary Equity Issuance

'

'

-112,533

'

'

'

'

'

'

'

'

108,000

'

'

'

'

'

'

'

'

'

'

'

'

'

363,000

'

Guarantor Obligations, Minimum Unencumbered Cash

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,000,000

Guarantor Obligations, Minimum Net Worth

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

35,000,000

Deferred Finance Costs, Net

922,563

'

922,563

'

95,000

'

'

'

622,000

622,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amortization of Financing Costs

'

'

'

'

'

'

'

'

52,000

69,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest Costs Capitalized

'

'

'

'

'

'

'

'

$9,000

$10,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Note_9_Notes_Payable_Details_N

Note 9 - Notes Payable (Details) - Notes Payable Outstanding (USD $)	Sep. 30, 2014	Dec. 31, 2013
Note 9 - Notes Payable (Details) - Notes Payable Outstanding [Line Items]	'	'
Notes payable	$14,579,543	$13,917,585
720 [Member]	'	'
Note 9 - Notes Payable (Details) - Notes Payable Outstanding [Line Items]	'	'
Notes payable	9,786,680	9,917,585
Tahoe Stateline Venture, LLC [Member]	'	'
Note 9 - Notes Payable (Details) - Notes Payable Outstanding [Line Items]	'	'
Notes payable	3,800,000	4,000,000
TOTB North, LLC [Member]	'	'
Note 9 - Notes Payable (Details) - Notes Payable Outstanding [Line Items]	'	'
Notes payable	$992,863	'

Note_9_Notes_Payable_Details_N1

Note 9 - Notes Payable (Details) - Notes Payable Maturities (USD $)	Sep. 30, 2014	Dec. 31, 2013
Notes Payable Maturities [Abstract]	'	'
2015	$9,786,680	'
2017	4,792,863	'
	$14,579,543	$13,917,585

Note_10_Stockholders_Equity_De

Note 10 - Stockholders' Equity (Details) (USD $)	0 Months Ended		1 Months Ended	9 Months Ended	12 Months Ended				0 Months Ended	1 Months Ended
	Aug. 09, 2013	20-May-13	20-May-13	Sep. 30, 2014	Dec. 31, 2013	Jan. 23, 2013	Aug. 09, 2012	Dec. 31, 2011	Feb. 12, 2013	20-May-13	Aug. 09, 2012
									William C Owens [Member]	William C Owens [Member]	William C Owens [Member]
Note 10 - Stockholders' Equity (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Common Stock, Shares Authorized	'	'	'	50,000,000	50,000,000	50,000,000	1,000,000	'	'	'	'
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$0.01	'	'	$0.01	$0.01	$0.01	$0.01	'	'	'	$0.01
Preferred Stock, Shares Authorized	'	'	'	5,000,000	5,000,000	5,000,000	'	'	'	'	'
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	'	'	'	$0.01	$0.01	$0.01	'	'	'	'	'
Common Stock, Shares, Issued	'	'	'	11,198,119	11,198,119	'	'	11,198,119	'	'	1,000
Share Price (in Dollars per share)	'	'	'	'	'	'	'	'	'	'	$1
Common Stock, Value, Issued (in Dollars)	'	'	'	$111,981	$111,981	'	'	'	'	'	$1,000
Stock Repurchased and Retired During Period, Shares	'	'	'	'	'	'	'	'	1,000	1,000	'
Stock Repurchased and Retired During Period, Value (in Dollars)	'	'	'	'	'	'	'	'	1,000	1,000	'
Partnership Units Converted Into Common Stock	'	25	25	'	'	'	'	'	'	'	'
General Partner Units Cancelled	'	1,496,000	1,496,000	'	'	'	'	'	'	'	'
General Partner Units Converted	'	1,378,256	1,378,256	'	'	'	'	'	'	'	'
Stock Repurchase Program, Authorized Amount (in Dollars)	7,000,000	'	'	'	'	'	'	'	'	'	'
Stock Repurchase Program Authorized Amount Percentage of Outstanding Shares	5.00%	'	'	'	'	'	'	'	'	'	'
Stock Repurchased During Period, Shares	'	'	'	430,118	403,910	'	'	'	'	'	'
Stock Repurchased During Period, Value (in Dollars)	'	'	'	$5,349,000	$5,024,000	'	'	'	'	'	'
Treasury Stock Acquired, Average Cost Per Share (in Dollars per share)	'	'	'	$12.44	$12.44	'	'	'	'	'	'

Note_11_Restricted_Cash_Detail

Note 11 - Restricted Cash (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Jun. 30, 2014
			Contingency Reserves [Member]	Contingency Reserves [Member]	Contingency Reserves [Member]	TOTB North Loan Agreement [Member]	TOTB North Loan Agreement [Member]
			Minimum [Member]			TOTB North, LLC [Member]	TOTB North, LLC [Member]
Note 11 - Restricted Cash (Details) [Line Items]	'	'	'	'	'	'	'
Restricted Cash and Cash Equivalents	$5,580,485	$4,095,435	$4,500,000	$3,896,000	$3,895,000	'	'
Escrow Deposit	$118,000	$200,000	'	'	'	$963,000	$1,000,000

Note_12_Fair_Value_Details

Note 12 - Fair Value (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Note 12 - Fair Value (Details) [Line Items]	'	'	'	'
Provision for Loan Losses Expensed	$117,680	($419,860)	$141,032	($7,376,344)
Impairment of Real Estate	123,500	0	179,040	0
Excluding Loan Loss Reversal Foreclosed Loan [Member]	'	'	'	'
Note 12 - Fair Value (Details) [Line Items]	'	'	'	'
Provision for Loan Losses Expensed	$8,000	($11,000)	$81,000	$0

Note_12_Fair_Value_Details_Ass

Note 12 - Fair Value (Details) - Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis (USD $)	Sep. 30, 2014	Dec. 31, 2013
Commercial Loan [Member] | Fair Value, Inputs, Level 3 [Member] | Loans Receivable [Member]	'	'
Impaired loans:	'	'
Impaired Loans	$1,294,906	$541,956
Commercial Loan [Member] | Loans Receivable [Member]	'	'
Impaired loans:	'	'
Impaired Loans	1,294,906	541,956
Residential Mortgage [Member] | Fair Value, Inputs, Level 3 [Member] | Loans Receivable [Member]	'	'
Impaired loans:	'	'
Impaired Loans	4,896,000	4,896,000
Residential Mortgage [Member] | Loans Receivable [Member]	'	'
Impaired loans:	'	'
Impaired Loans	4,896,000	4,896,000
Commercial Real Estate [Member] | Fair Value, Inputs, Level 3 [Member] | Real Estate [Member]	'	'
Impaired loans:	'	'
Impaired Loans	236,500	408,000
Commercial Real Estate [Member] | Real Estate [Member]	'	'
Impaired loans:	'	'
Impaired Loans	236,500	408,000
Land Loan [Member] | Fair Value, Inputs, Level 3 [Member] | Real Estate [Member]	'	'
Impaired loans:	'	'
Impaired Loans	2,710,133	433,920
Land Loan [Member] | Real Estate [Member]	'	'
Impaired loans:	'	'
Impaired Loans	2,710,133	433,920
Fair Value, Inputs, Level 3 [Member] | Loans Receivable [Member]	'	'
Impaired loans:	'	'
Impaired Loans	6,190,906	5,437,956
Fair Value, Inputs, Level 3 [Member] | Real Estate [Member]	'	'
Impaired loans:	'	'
Impaired Loans	2,946,633	841,920
Loans Receivable [Member]	'	'
Impaired loans:	'	'
Impaired Loans	6,190,906	5,437,956
Real Estate [Member]	'	'
Impaired loans:	'	'
Impaired Loans	$2,946,633	$841,920

Note_12_Fair_Value_Details_Lev

Note 12 - Fair Value (Details) - Level 3 Fair Value Measurements for Financial Instruments (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Commercial Loan [Member] | Cost Approach Valuation Technique [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans (in Dollars)	$1,294,906	$541,956
Impaired Loans, Estimate of Future Improvements	13.60%	13.60%
Impaired Loans (in Dollars)	1,294,906	541,956
Impaired Loans (in Dollars)	1,294,906	541,956
Commercial Loan [Member] | Income Approach Valuation Technique [Member] | Minimum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Capitalization Rate	5.00%	'
Commercial Loan [Member] | Income Approach Valuation Technique [Member] | Maximum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Capitalization Rate	6.50%	'
Commercial Loan [Member] | Income Approach Valuation Technique [Member] | Weighted Average [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Capitalization Rate	5.60%	'
Commercial Loan [Member] | Income Approach Valuation Technique [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Capitalization Rate	'	6.50%
Commercial Loan [Member] | Market Approach Valuation Technique [Member] | Minimum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Comparable Sales Adjustment	-59.00%	-59.00%
Commercial Loan [Member] | Market Approach Valuation Technique [Member] | Maximum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Comparable Sales Adjustment	32.00%	-2.30%
Commercial Loan [Member] | Market Approach Valuation Technique [Member] | Weighted Average [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Comparable Sales Adjustment	-8.90%	'
Residential Mortgage [Member] | Income Approach Valuation Technique [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans (in Dollars)	4,896,000	4,896,000
Impaired Loans (in Dollars)	4,896,000	4,896,000
Impaired Loans, Capitalization Rate	5.50%	5.50%
Impaired Loans (in Dollars)	4,896,000	4,896,000
Residential Mortgage [Member] | Market Approach Valuation Technique [Member] | Minimum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Comparable Sales Adjustment	-19.10%	-19.10%
Residential Mortgage [Member] | Market Approach Valuation Technique [Member] | Maximum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Comparable Sales Adjustment	39.00%	39.00%
Commercial Real Estate [Member] | Cost Approach Valuation Technique [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Estimate of Future Improvements	15.80%	15.80%
Commercial Real Estate [Member] | Income Approach Valuation Technique [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Capitalization Rate	8.20%	8.20%
Commercial Real Estate [Member] | Market Approach Valuation Technique [Member] | Minimum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Comparable Sales Adjustment	-186.20%	-186.20%
Commercial Real Estate [Member] | Market Approach Valuation Technique [Member] | Maximum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Comparable Sales Adjustment	-27.10%	-27.10%
Commercial Real Estate [Member] | Market Approach Valuation Technique [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans (in Dollars)	236,500	408,000
Impaired Loans (in Dollars)	236,500	408,000
Impaired Loans (in Dollars)	236,500	408,000
Land Loan [Member] | Cost Approach Valuation Technique [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Estimate of Future Improvements	54.10%	54.10%
	8.00%	'
Land Loan [Member] | Market Approach Valuation Technique [Member] | Minimum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Comparable Sales Adjustment	-33.30%	-33.30%
Land Loan [Member] | Market Approach Valuation Technique [Member] | Maximum [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Comparable Sales Adjustment	62.80%	35.50%
Land Loan [Member] | Market Approach Valuation Technique [Member] | Weighted Average [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans, Comparable Sales Adjustment	29.80%	7.50%
Land Loan [Member] | Market Approach Valuation Technique [Member]	'	'
Fair Value Inputs, Assets, Quantitative Information [Line Items]	'	'
Impaired Loans (in Dollars)	2,710,133	433,920
Impaired Loans (in Dollars)	2,710,133	433,920
Impaired Loans (in Dollars)	$2,710,133	$433,920

Note_12_Fair_Value_Details_Car

Note 12 - Fair Value (Details) - Carrying Amounts and Estimated Fair Values of Financial Instruments (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Financial assets	'	'	'	'
Cash and cash equivalents	$4,060,675	$8,158,734	$24,726,665	$21,131,505
Cash and cash equivalents, fair value	4,061,000	8,159,000	'	'
Restricted Cash, fair value	5,580,485	4,095,435	'	'
Loans, net	57,353,092	54,057,205	'	'
Loans, net, fair value	58,226,000	54,602,000	'	'
Investment in limited liability company	2,184,939	2,142,582	'	'
Investment in limited liability company, fair value	2,185,000	2,352,000	'	'
Interest and other receivables	1,953,562	1,673,978	'	'
Interest and other receivables, fair value	1,954,000	1,674,000	'	'
Financial liabilities	'	'	'	'
Due to Manager	195,615	293,776	'	'
Due to Manager, fair value	195,615	293,776	'	'
Accrued interest payable, fair value	169,000	64,000	'	'
Lines of credit payable	20,852,700	'	'	'
Lines of credit payable	20,853,000	'	'	'
Notes payable	14,579,543	13,917,585	'	'
Notes payable, fair value	14,607,000	13,960,000	'	'
Fair Value, Inputs, Level 1 [Member]	'	'	'	'
Financial assets	'	'	'	'
Cash and cash equivalents, fair value	4,061,000	8,159,000	'	'
Restricted Cash, fair value	5,580,000	4,095,000	'	'
Fair Value, Inputs, Level 2 [Member]	'	'	'	'
Financial assets	'	'	'	'
Interest and other receivables, fair value	114,000	238,000	'	'
Financial liabilities	'	'	'	'
Due to Manager	196,000	294,000	'	'
Due to Manager, fair value	196,000	294,000	'	'
Accrued interest payable, fair value	169,000	64,000	'	'
Lines of credit payable	20,853,000	'	'	'
Fair Value, Inputs, Level 3 [Member]	'	'	'	'
Financial assets	'	'	'	'
Loans, net, fair value	58,226,000	54,602,000	'	'
Investment in limited liability company, fair value	2,185,000	2,352,000	'	'
Interest and other receivables, fair value	1,840,000	1,436,000	'	'
Financial liabilities	'	'	'	'
Notes payable, fair value	14,607,000	13,960,000	'	'
Reported Value Measurement [Member]	'	'	'	'
Financial assets	'	'	'	'
Cash and cash equivalents	4,061,000	8,159,000	'	'
Restricted Cash	5,580,000	4,095,000	'	'
Loans, net	57,353,000	54,057,000	'	'
Investment in limited liability company	2,185,000	2,143,000	'	'
Interest and other receivables	1,954,000	1,674,000	'	'
Financial liabilities	'	'	'	'
Due to Manager	196,000	294,000	'	'
Due to Manager, fair value	196,000	294,000	'	'
Accrued interest payable	169,000	64,000	'	'
Lines of credit payable	20,853,000	'	'	'
Notes payable	$14,580,000	$13,918,000	'	'

Note_13_Commitments_and_Contin1

Note 13 - Commitments and Contingencies (Details) (USD $)	12 Months Ended						9 Months Ended
	Dec. 31, 2012	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014
				Low Level of Arsenic in Non-Drinking Well Water [Member]	Low Level of Arsenic in Non-Drinking Well Water [Member]	Tahoe Stateline Venture, LLC [Member]	TOTB North, LLC [Member]
Note 13 - Commitments and Contingencies (Details) [Line Items]	'	'	'	'	'	'	'
Payments for Environmental Liabilities	$460,000	'	'	'	'	'	'
Accrual for Environmental Loss Contingencies, Provision for New Losses	100,000	'	'	'	'	'	'
Accrual for Environmental Loss Contingencies	'	61,000	63,000	78,000	65,000	'	'
Contractual Obligation	'	3,058,000	'	'	'	20,043,000	2,577,000
Contractual Obligation, Incurred	'	781,000	'	'	'	18,144,000	1,079,000
Other Construction Costs	'	'	'	'	'	'	375,000
Construction Costs Incurred and Other Costs	'	'	'	'	'	'	$1,454,000