Owens Realty Mortgage (ORM) 10-K 16 Mar 15 2014 FY Annual report Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Jun. 30, 2014	Mar. 09, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	Owens Realty Mortgage, Inc.
Document Type	10-K
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding			10,768,000
Entity Public Float		$204,561,000
Amendment Flag	FALSE
Entity Central Index Key	1556364
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	31-Dec-14
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
Cash and cash equivalents	$1,413,545	$8,158,734
Restricted cash	6,248,746	4,095,435
Loans, net of allowance for losses of $2,869,355 in 2014 and $4,739,088 in 2013	65,164,156	54,057,205
Interest and other receivables	1,482,380	1,673,978
Other assets, net of accumulated depreciation and amortization of $1,065,172 in 2014 and $976,090 in 2013	1,138,123	1,102,683
Deferred financing costs, net of accumulated amortization of $253,675 in 2014	1,317,585	95,000
Investment in limited liability company	2,142,581	2,142,582
Real estate held for sale	59,494,339	5,890,131
Real estate held for investment, net of accumulated depreciation of $6,075,287 in 2014 and $9,599,719 in 2013	103,522,466	129,425,833
Total assets	241,923,921	206,641,581
Liabilities:
Dividends payable	1,292,160	180,000
Due to Manager	283,644	293,776
Accounts payable and accrued liabilities	2,219,674	2,710,745
Deferred gains	362,283	3,313,169
Lines of credit payable	11,450,000
Notes and loans payable on real estate	37,569,549	13,917,585
Total liabilities	53,177,310	20,415,275
Commitments and Contingencies (Note 14)
Stockholders’ equity:
Preferred stock, $.01 par value per share, 5,000,000 shares authorized, no shares issued and outstanding at December 31, 2014 and 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 December 31, 2014 and 2013	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 December 31, 2014 and 2013	-5,349,156	-5,023,668
Retained earnings	7,371,511	2,348,575
Total stockholders’ equity	184,571,858	179,874,410
Noncontrolling interests	4,174,753	6,351,896
Total equity	188,746,611	186,226,306
Total liabilities and equity	$241,923,921	$206,641,581

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Loans, allowance for losses (in Dollars)	$2,869,355	$4,739,088
Other assets, accumulated depreciation and amortization (in Dollars)	1,065,172	976,090
Deferred financing costs, accumulated amortization (in Dollars)	253,675
Real estate held for investment, accumulated depreciation (in Dollars)	$6,075,287	$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 (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Revenues:
Interest income on loans secured by trust deeds	$5,382,019	$3,020,884
Gain on foreclosures of loans	464,754	952,357
Rental and other income from real estate properties	12,268,214	11,223,260
Income from investment in limited liability company	169,999	160,805
Other income	19	4,406
Total revenues	18,285,005	15,361,712
Expenses:
Management fees to Manager	1,726,945	1,664,076
Servicing fees to Manager	156,995	151,643
General and administrative expense	1,661,210	1,657,467
Rental and other expenses on real estate properties	8,161,434	8,170,318
Depreciation and amortization	2,255,577	2,485,587
Interest expense	1,161,822	513,750
Total expenses	15,123,983	14,642,841
Operating income	3,161,022	718,871
Gain on sales of real estate, net	3,243,359	2,942,861
Reversal of provision for loan losses	1,869,733	7,822,112
Impairment losses on real estate properties	-179,040	-666,240
Net income	8,095,074	10,817,604
Less: Net income attributable to noncontrolling interests	-165,445	-2,084,707
Net income attributable to common stockholders	$7,929,629	$8,732,897
Per common share data:
Basic and diluted earnings per common share (in Dollars per share)	$0.74	$0.78
Basic and diluted weighted average number of common shares outstanding (in Shares)	10,768,370	11,127,820
Dividends declared per share of common stock (in Dollars per share)	$0.27	$0.25

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	$111,981	$182,985,281		($3,637,331)	$179,459,931	$8,049,300	$187,509,231
Balances (in Shares) at Dec. 31, 2012	11,198,119
Net income				8,732,897	8,732,897	2,084,707	10,817,604
Offering costs incurred		-527,785			-527,785		-527,785
Distribution to stockholders for fractional shares upon conversion		-19,974			-19,974		-19,974
Dividends declared				-2,746,991	-2,746,991		-2,746,991
Purchase of treasury stock			-5,023,668		-5,023,668		-5,023,668
Purchase of treasury stock (in Shares)			-403,910
Contribution from non-controlling interest						362,593	362,593
Distributions to non-controlling interests						-4,144,704	-4,144,704
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				7,929,629	7,929,629	165,445	8,095,074
Dividends declared				-2,906,693	-2,906,693		-2,906,693
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						-2,455,121	-2,455,121
Balances at Dec. 31, 2014	$111,981	$182,437,522	($5,349,156)	$7,371,511	$184,571,858	$4,174,753	$188,746,611
Balances (in Shares) at Dec. 31, 2014	11,198,119		-430,118

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income	$8,095,074	$10,817,604
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on sales of real estate, net	-3,243,359	-2,942,861
Gain on foreclosures of loans	-464,754	-952,357
Income from investment in limited liability company	-169,999	-160,805
Reversal of provision for loan losses	-1,869,733	-7,822,112
Impairment losses on real estate properties	179,040	666,240
Depreciation and amortization	2,255,577	2,485,587
Amortization of deferred financing costs	132,723
Accretion of discount on loans	-122,004
Changes in operating assets and liabilities:
Interest and other receivables	-944,608	407,894
Other assets	-118,577	-42,934
Accounts payable and accrued liabilities	-752,081	-3,059,355
Due to Manager	-10,132	-4,573
Net cash provided by (used in) operating activities	2,967,167	-607,672
Cash flows from investing activities:
Principal collected on loans	27,718,917	15,641,192
Investments in loans	-44,805,577	-19,718,852
Investment in real estate properties	-21,605,288	-7,919,883
Net proceeds from disposition of real estate properties	1,822,020	11,052,494
Purchases of vehicles and equipment	-22,212	-31,527
Distribution received from investment in limited liability company	170,000	160,000
Transfer (to) from restricted cash, net	-2,153,311	2,168,675
Net cash (used in) provided by investing activities	-38,875,451	1,352,099
Cash flows from financing activities
Advances on notes payable	23,331,207
Repayments on notes payable	-800,954	-467,317
Advances on lines of credit	59,879,345
Repayments of lines of credit	-48,429,345
Payment of deferred financing costs	-354,549	-95,000
Distributions to noncontrolling interests	-2,455,121	-4,144,704
Contribution from noncontrolling interest	112,533	362,593
Offering costs incurred and paid		-527,785
Distributions to stockholders for fractional shares		-19,974
Purchase of treasury stock	-325,488	-5,023,668
Dividends paid	-1,794,533	-3,801,343
Net cash provided by (used in) financing activities	29,163,095	-13,717,198
Net decrease in cash and cash equivalents	-6,745,189	-12,972,771
Cash and cash equivalents at beginning of year	8,158,734	21,131,505
Cash and cash equivalents at end of year	1,413,545	8,158,734
Supplemental Disclosures of Cash Flow Information
Cash paid during the year for interest (excluding amounts capitalized)	915,117	514,480
Cash paid during the year for interest that was capitalized	213,934	163,625
Supplemental Disclosure of Non-Cash Activity
Increase in real estate from loan foreclosures	9,107,652	18,650,121
Decrease in loans, net of allowance for loan losses, from loan foreclosures	-7,671,446	-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	-1,436,206	-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
Deferred financing costs paid from notes payable proceeds	1,121,711
Amortization of deferred financing costs capitalized to construction project	-120,952
Capital expenditures financed through accounts payable	-261,010	-1,097,450
Notes Payable, Other Payables [Member]
Supplemental Disclosure of Non-Cash Activity
Increase in payable from loan foreclosure		-1,000,000
Accounts Payable and Accrued Liabilities [Member]
Supplemental Disclosure of Non-Cash Activity
Increase in payable from loan foreclosure		($660,000)

Note_1_Organization

Note 1 - Organization	12 Months Ended
	Dec. 31, 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 (the “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 Owens Financial Group, Inc. (“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. 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 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.
	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	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The consolidated financial statements include the accounts of the Company and its majority and wholly owned limited liability companies (see Notes 5, 6, 8 and 11). All significant inter-company transactions and balances have been eliminated in consolidation. The Company also has a 50% ownership interest in a limited liability company accounted for under the equity method (see Note 4). 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 have been made to the 2013 consolidated financial statements to conform to the 2014 presentation. None of the reclassifications had an impact on net income.
	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 5, 6, 14 and 15). 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 quarter of 2017, 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 consolidated 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 first quarter of 2017. The Company is currently evaluating the impact that ASU 2014-15 will have on its consolidated financial statements.
	In April 2014, the FASB issued ASU 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”. ASU 2014-08 updated guidance that changes the criteria for determining which disposals can be presented as discontinued operations and modifies related disclosure requirements. Under the new guidance, a discontinued operation is defined as a disposal of a component or group of components that is disposed of or is classified as held for sale and represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results. As a result of this new guidance, future dispositions of real estate owned assets may no longer meet the criteria to be considered as discontinued operations. The guidance is effective prospectively as of the first quarter of 2015, with early adoption permitted for new disposals or new classifications as held-for-sale. The Company does not expect that ASU 2014-08 will have a material effect on its consolidated financial statements.
	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 7), the deposit required pursuant to the Company’s construction loan payable (see Note 8) 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 generally stated at the principal amount outstanding. Advances under the terms of a loan to pay property taxes, insurance, legal and other costs are generally capitalized and reported as interest and other receivables. 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 12).
	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 the 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 the 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 incurred 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.
	Land Loans – 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 Estate Loans – 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 deferred rent, 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 and certain notes payable are capitalized and amortized to interest expense under either the straight-line or effective interest methods 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 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 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 the Company’s 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 15) 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 attributable 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, unless if when doing so such effect 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 expected REIT qualification 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 of a REIT 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.
	Certain entities included in the Company’s consolidated financial statements are subject to certain state and local taxes. These taxes are recorded as general and administrative expenses in the accompanying consolidated financial statements.

Note_3_Loans_and_Allowance_for

Note 3 - Loans and Allowance for Loan Losses	12 Months Ended
	Dec. 31, 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 years ended December 31, 2014 and 2013 and the allocation of the allowance for loan losses and loans as of December 31, 2014 and 2013 by portfolio segment and by impairment methodology:
	2014	Commercial			Residential			Land			Total
	Allowance for loan losses:
	Beginning balance	$	932,651		$	3,798,203		$	8,234		$	4,739,088
	Charge-offs		—			—			—			—
	(Reversal) Provision		(44,391	)		(1,823,091	)		(2,251	)		(1,869,733	)
	Ending balance	$	888,260		$	1,975,112		$	5,983		$	2,869,355
	Ending balance: individually evaluated for impairment	$	550,010		$	1,839,345		$	—		$	2,389,355
	Ending balance: collectively evaluated for impairment	$	338,250		$	135,767		$	5,983		$	480,000
	Ending balance	$	888,260		$	1,975,112		$	5,983		$	2,869,355
	Loans:
	Ending balance	$	52,531,537		$	13,491,906		$	2,010,068		$	68,033,511
	Ending balance: individually evaluated for impairment	$	12,666,935		$	7,788,747		$	1,860,068		$	22,315,750
	Ending balance: collectively evaluated for impairment	$	39,864,602		$	5,703,159		$	150,000		$	45,717,761
	2013	Commercial			Residential			Land			Total
	Allowance for loan losses:
	Beginning balance	$	1,493,585		$	4,401,448		$	18,522,864		$	24,417,897
	Charge-offs		—			—			(11,856,697	)		(11,856,697	)
	(Reversal) Provision		(560,934	)		(603,245	)		(6,657,933	)		(7,822,112	)
	Ending balance	$	932,651		$	3,798,203		$	8,234		$	4,739,088
	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 monthly payments are past due at December 31, 2014 and 2013:
	31-Dec-14	Loans			Loans			Loans			Total Past			Current Loans		Total Loans
		30-59 Days			60-89 Days			90 or More Days			Due Loans
		Past Due			Past Due			Past Due
	Commercial	$	—		$	—		$	1,078,752		$	1,078,752		$	51,452,785	$	52,531,537
	Residential		—			—			7,788,747			7,788,747			5,703,159		13,491,906
	Land		—			—			1,860,068			1,860,068			150,000		2,010,068
		$	—		$	—		$	10,727,567		$	10,727,567		$	57,305,944	$	68,033,511
	31-Dec-13	Loans			Loans			Loans			Total Past			Current Loans		Total Loans
		30-59 Days			60-89 Days			90 or More Days			Due Loans
		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 were on non-accrual status as of December 31, 2014 and 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 $537,000 and $659,000 as of December 31, 2014 and 2013, respectively.
	The following tables show information related to impaired loans as of and for the years ended December 31, 2014 and 2013:
		As of December 31, 2014									Year Ended December 31, 2014
		Recorded			Unpaid			Related			Average			Interest
		Investment			Principal			Allowance			Recorded			Income
					Balance						Investment			Recognized
	With no related allowance recorded:
	Commercial	$	11,588,183		$	11,588,183		$	—		$	16,686,997		$	1,714,230
	Residential		253,747			253,747			—			1,986,693			688,196
	Land		1,860,068			1,860,068			—			2,440,015			173,484
	With an allowance recorded:
	Commercial		1,079,699			1,078,752			550,010			1,079,681			47,958
	Residential		7,983,345			7,535,000			1,839,345			7,983,366			150,000
	Land		—			—			—			—			—
	Total:
	Commercial	$	12,667,882		$	12,666,935		$	550,010		$	17,766,678		$	1,762,188
	Residential	$	8,267,092		$	7,788,747		$	1,839,345		$	9,970,059		$	838,196
	Land	$	1,860,068		$	1,860,068		$	—		$	2,440,015		$	173,484
		As of December 31, 2013									Year Ended December 31, 2013
		Recorded			Unpaid			Related			Average			Interest
		Investment			Principal			Allowance			Recorded			Income
		Balance						Investment			Recognized
With no related allowance recorded:
Commercial	$	16,212,899		$	15,488,126		$	—		$	10,880,512		$	704,623
Residential		2,734,228			2,660,725			—			2,841,401			134,702
Land		5,017,839			4,975,502			—			4,984,885			259,281
With an allowance recorded:
Commercial		1,079,699			1,078,752			537,743			1,079,699			21,000
Residential		7,983,345			7,535,000			3,087,345			7,983,342			198,100
Land		—			—			—			8,761,503			—
Total:
Commercial	$	17,292,598		$	16,566,878		$	537,743		$	11,960,212		$	725,623
Residential	$	10,717,573		$	10,195,725		$	3,087,345		$	10,824,743		$	332,802
Land	$	5,017,839		$	4,975,502		$	—		$	13,746,388		$	259,281
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 $2,389,000 and $3,625,000 of specific reserves on loans totaling $20,265,000 and $25,781,000 (recorded investments before reserves) to borrowers whose loan terms had been modified in troubled debt restructurings as of December 31, 2014 and 2013, respectively. The Company has not committed to lend additional amounts to any of these borrowers, other than discussed below.
During the year ended December 31, 2014, the terms of one impaired loan were modified as a troubled debt restructuring. The loan was rewritten as the borrower had previously paid the principal balance down partially from sale proceeds. The maturity date was extended by six months to April 2015. All other terms of the loan remained the same. As of December 31, 2014, no specific loan loss allowance was recorded on this modified loan given the estimated underlying collateral value.
During the year ended December 31, 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 year whereby the Company repaid the unrelated 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 (net principal balance of $8,966,000). In addition, the Company loaned the borrower an additional $2,500,000 to fund certain improvements to the property (aggregate principal balance of $11,466,000). As of December 31, 2013, no specific loan loss allowance was recorded on either 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 years ended December 31, 2014 and 2013:
	Modifications
	During the Year Ended December 31, 2014
	Number of			Pre-Modification			Post-Modification
	Contracts			Outstanding			Outstanding
				Recorded Investment			Recorded Investment
Troubled Debt RestructuringsThat Occurred During the Year
Land		1		$	1,860,068		$	1,860,068
	Modifications
	During the Year Ended December 31, 2013
	Number of			Pre-Modification			Post-Modification
	Contracts			Outstanding			Outstanding
				Recorded Investment			Recorded Investment
Troubled Debt RestructuringsThat Occurred During the Year
Commercial		1		$	2,638,530		$	8,966,179
Residential		1			272,028			272,028
Troubled Debt Restructurings That Subsequently DefaultedDuring the Year	Number of			Recorded
	Contracts			Investment
Residential		1		$	272,028

Note_4_Investment_in_Limited_L

Note 4 - Investment in Limited Liability Company	12 Months Ended
	Dec. 31, 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 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 is 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, which are wholly owned by 1850. The Company and Nanook are the Members of 1850 and NV Manager, LLC is the Manager. (See Note 15 for further discussion of the Company’s environmental remediation obligation with respect to the properties owned by 1850.)
	During the years ended December 31, 2014 and 2013, the Company received capital distributions from 1850 in the total amount of $170,000 and $160,000, respectively. The net income to the Company from its investment in 1850 De La Cruz was approximately $170,000 and $161,000 for the years ended December 31, 2014 and 2013, respectively.

Note_5_Real_Estate_Held_for_Sa

Note 5 - Real Estate Held for Sale	12 Months Ended
	Dec. 31, 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 December 31, 2014 and 2013 consists of properties acquired through foreclosure classified by property type as follows:
		December 31,		December 31,
		2014		2013
	Residential	$	—	$	93,647
	Land (including land under development)		36,263,330		3,427,200
	Retail		16,494,440		—
	Golf course		2,020,410		1,961,284
	Office		4,716,159		—
	Marina		—		408,000
		$	59,494,339	$	5,890,131
	During the year ended December 31, 2014, the Company transferred three properties (one land, one marina and one residential) from “Held for sale” to “Held for investment” because the properties are no longer listed for sale and sales are not likely within the next year. In addition, during the year ended December 31, 2014, the Company transferred five properties (two land, two retail and one office) from “Held for investment” to “Held for sale” as the properties are now listed for sale and sales are expected within the next year. During the year ended December 31, 2013, the Company transferred three properties (one land, one retail and one residential) from “Held for sale” to “Held for investment” because the properties were no longer listed for sale and sales were not likely within the next year. In addition, during the year ended December 31, 2013, the Company transferred three properties (two land and one golf course) from “Held for investment” to “Held for sale” as the properties were listed for sale and sales were expected within the next year. No losses were recorded as a result of transfers between “Held for sale” and “Held for investment” categories for the years ended December 31, 2014 and 2013.
	During the year ended December 31, 2014, the Company recorded an impairment loss of $179,000 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 estimated by management. The property was then moved to “Held for investment” as of December 31, 2014.
	During the year ended December 31, 2014, the Company sold two real estate properties (both Land) and an easement for aggregate net sales proceeds of approximately $1,821,000, resulting in gain on sales of real estate totaling approximately $292,000. In addition, the Company recognized gains of approximately $2,951,000 during the year ended December 31, 2014 that had previously been deferred related to the sales of real estate properties in 2012 and 2013. The gains on the sales of those properties were being accounted for under the installment method.
	During the year ended December 31, 2013, the Company sold six real estate properties (three Land, one Residential, one Office and one Retail) for aggregate net sales proceeds of approximately $11,052,000 and carry back notes totaling $11,900,000, resulting in gain on sales of real estate (net) totaling approximately $2,585,000. In addition, the Company recognized gains of approximately $358,000 during the year ended December 31, 2013 that had previously been deferred due to the receipt of principal repayments on the carryback loans during 2013.
	During the year ended December 31, 2014, the Company foreclosed on one loan secured by retail property located in San Jose, California with a principal balance of $690,000 and obtained the properties via the trustee’s sale. The fair market value of the property acquired was estimated to be higher than the Company’s recorded investment in the subject loan, and, thus, a gain on foreclosure in the amount of approximately $208,000 was recorded. The property has been classified as held for sale as a sale is expected within one year.

Note_6_Real_Estate_Held_for_In

Note 6 - Real Estate Held for Investment	12 Months Ended
	Dec. 31, 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 December 31, 2014 and 2013 consists of properties acquired through foreclosure classified by property type as follows:
		December 31,			December 31,
		2014			2013
	Land (1)	$	10,797,656		$	46,873,135
	Residential		48,154,258			47,037,370
	Retail		23,211,896			15,588,452
	Office		4,416,108			9,348,331
	Industrial		4,486,797			4,605,910
	Storage		3,847,884			3,943,780
	Marina		3,602,867			2,028,855
	Assisted care		5,005,000			—
		$	103,522,466		$	129,425,833
	(1) As of December 31, 2013, balance includes all TSV land under development (see below).
	The balances of land and the major classes of depreciable property for real estate held for investment as of December 31, 2014 and 2013 are as follows:
		December 31,			December 31,
		2014			2013
	Land and land improvements	$	39,003,422		$	73,591,953
	Buildings and improvements		70,594,331			65,433,599
			109,597,753			139,025,552
	Less: Accumulated depreciation and amortization		(6,075,287	)		(9,599,719	)
		$	103,522,466		$	129,425,833
	It is the Company’s intent to sell the majority of its real estate properties held for investment, but expected sales are not probable to occur within the next year.
	Depreciation expense was approximately $2,151,000 and $2,387,000 for the years ended December 31, 2014 and 2013, respectively.
	For purposes of assessing potential impairment of value during 2014 and 2013, the Company obtained updated appraisals or other valuation support for certain of its real estate properties held for investment. This resulted in the Company recording impairment losses in 2013 as follows:
		2013
	Two improved residential lots, West Sacramento, California	$	13,440
	Six improved residential lots, Coeur D’Alene, Idaho		652,800
		$	666,240
	During the year ended December 31, 2014, the Company foreclosed on two loans secured by an assisted care facility located in Bensalem, Pennsylvania and unimproved land, a marina and campground located in Bethel Island, California with aggregate principal balances of approximately $6,981,000 and obtained the properties via the trustee’s sales. The fair market values of certain of the properties acquired were estimated to be higher than the Company’s recorded investments in the subject loans, 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.
	During the year ended December 31, 2013, the Company foreclosed on six loans secured by a marina located in Isleton, California and undeveloped parcels of land located in South Lake Tahoe, California with aggregate principal balances of approximately $27,467,000 and obtained the properties via the trustee’s sales. The fair market values of certain of the properties acquired were estimated to be higher than the Company’s recorded investments in the subject loans, and, thus a gain on foreclosure in the amount of approximately $952,000 was recorded.

Note_7_Lines_of_Credit_Payable

Note 7 - Lines of Credit Payable	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 7 – 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 December 31, 2014 and 2013, the outstanding balances and total commitments under the Funding Agreements consisted of the following:
		As of December 31, 2014				As of December 31, 2013
		Outstanding		Total		Outstanding		Total
		Balance		Commitment		Balance		Commitment
	CB&T Line of Credit	$	11,450,000	$	17,355,000	$	—	$	—
	Opus Bank Line of Credit		—		16,721,000		—		—
	Total	$	11,450,000	$	34,076,000	$	—	$	—
	The Funding Agreements are generally collateralized by assignments of specific loans or real estate properties owned by the Company.
	CB&TLine of Credit
	In February 2014, the Company entered into a Credit Agreement and Advance Formula Agreement with 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 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 December 31, 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 December 31, 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 $458,000 during the year ended December 31, 2014 (including $69,000 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 December 31, 2014, the carrying amount and classification of loans and real estate properties securing the CB&T Credit Facility were as follows:
	Loans:	December 31,
		2014
	Commercial	$	11,505,000
	Real Estate:
	Residential		6,933,229
	Storage		3,847,884
	Industrial		3,027,735
	Total	$	13,808,848
	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 as defined (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 December 31, 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 (the “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’ 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 Opus 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 (0.36% at December 31, 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. The interest rate as of December 31, 2014 was 4.5%. 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 (using the appraisal method described in the Opus Credit Agreement) 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 December 31, 2014, the carrying amount and classification of loans and real estate properties securing the Opus Credit Facility were as follows:
	Loans:	December 31,
		2014
	Commercial	$	13,630,000
	Real Estate:
	Office		9,132,267
	Industrial		1,459,063
	Total	$	10,591,330
	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 $5,000,000 in bank accounts of the Company and affiliates maintained at Opus ($4,000,000 is reported as part of restricted cash in the accompanying consolidated balance sheets and the remaining $1,000,000 is held by affiliates); 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 December 31, 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 December 31, 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 $112,000 during the year ended December 31, 2014 (including $51,000 in amortization of deferred financing costs).

Note_8_Notes_and_Loans_Payable

Note 8 - Notes and Loans Payable on Real Estate	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Mortgage Notes Payable Disclosure [Text Block]	NOTE 8 - NOTES AND LOANS PAYABLE ON REAL ESTATE
	The Company had the following notes and loans payable outstanding as of December 31, 2014 and 2013:
		December 31,		December 31,		Interest		Payment	Maturity Date
		2014		2013		Rate		Terms/Frequency
	720 University, LLC Note Payable	$	9,741,463	$	9,917,585		5.07%	Amortizing	Mar-15
								Monthly
	Tahoe Stateline Venture, LLC Note #1		2,900,000		2,900,000		5.00%	Interest Only	Dec-16
								Semi-annual
	Tahoe Stateline Venture, LLC Note #2		—		400,000		5.00%	Interest Only	Dec-16
								Semi-annual
	Tahoe Stateline Venture, LLC Note #3		500,000		700,000		5.00%	Interest Only	Aug-17
								Quarterly
	TOTB North, LLC Construction Loan Payable		1,007,919		—		4.50%	Amortizing	Jun-17
								Monthly
	TOTB Miami, LLC Loan Payable		12,975,167		—		4.26%	Amortizing	Nov-17
								Monthly
	Tahoe Stateline Venture, LLC Loan Payable		10,445,000		—		3.47%	Amortizing	Jan-21
								Monthly
		$	37,569,549	$	13,917,585
	The following table shows maturities by year on these notes and loans payable as of December 31, 2014:
	Twelve months ending December 31:
	2015	$	9,741,463
	2016		2,900,000
	2017		14,483,086
	2021		10,445,000
		$	37,569,549
	720 University, LLC Note Payable
	The Company had a note payable with a bank through its investment in 720 University, LLC (“720 University), which was secured by the retail development located in Greeley, Colorado. The note required 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 (see below). Interest expense was approximately $505,000 and $514,000 for the years ended December 31, 2014 and 2013, respectively.
	In November 2014, 720 University entered into an agreement to sell the property that secures this note payable, and the buyer extended a new loan to 720 University to repay the existing note payable. The refinancing closed in January 2015. The principal amount of the new loan is $9,771,263 and will accrue interest at 6.0% per annum until paid off with the closing of the sale of the property to the buyer which is expected to occur on or about May 28, 2015.
	Tahoe Stateline Venture, LLC NotesPayable
	The Company obtained these obligations as a result of the foreclosure or purchase of nine parcels by TSV in 2013 and 2012. The Company repaid all of one note in the amount of $400,000 during the year ended December 31, 2014 to allow for the new Rabobank loan to be secured by the phase I retail building recently completed (see below). The Company also repaid $200,000 of one note during the year ended December 31, 2014 to allow demolition of the buildings on the land for the overall development in Phase II of the project. The Company paid approximately $195,000 and $164,000 of interest on the notes during the years ended December 31, 2014 and 2013, respectively. As of December 31, 2014 and 2013, there was approximately $19,000 and $21,000 in accrued but unpaid interest on these notes. The majority of the interest incurred has been capitalized to the basis of the land now under development.
	TOTB North, LLC Construction LoanPayable
	TOTB Miami, LLC (“TOTB”) contributed the vacant and unimproved “North” apartment building (the “Apartments”) and the related 2.37 acre parcel of land (together with the Apartments, the “North Property”) to a new wholly owned limited liability company, TOTB North, LLC (“TOTB North”) during 2014 and entered into a Construction Loan Agreement (the “Loan Agreement”) with Bank of the Ozarks (“Ozarks”) as the lender providing TOTB North 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 TOTB North, 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. As described below under “TOTB Miami, LLC Loan Payable”, the Loan Agreement was modified in November 2014.
	The initial maturity date (the “Maturity Date”) of the Loan is June 12, 2017, which may be extended at the option of TOTB North 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 North 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 North 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 (as defined in the Loan documents) relating to Borrower or any Guarantor and that certain additional fees are paid to Ozarks at the time of the extension.
	The balance of the loan was approximately $1,008,000 as of December 31, 2014. All outstanding borrowings under the Loan 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 December 31, 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 North 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, TOTB North 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 TOTB North prior to the applicable monthly calculation). The balance of the Loan is due on the Maturity Date.
	As of December 31, 2014, TOTB North 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 year ended December 31, 2014, approximately $121,000 of deferred financing costs was amortized to the Project. During the year ended December 31, 2014, approximately $22,000 of interest was incurred which was capitalized to the Project.
	Borrowings under the Loan documents are subject to customary conditions, and, additionally, Ozarks was not required to loan more than $1.0 million to TOTB North until TOTB North satisfied certain additional conditions detailed in the Post-Closing Agreement (the “Post-Closing Conditions. TOTB North was also required to deposit with Ozarks $1.0 million, or such greater amount as was required (the “Bridge Equity”), to fund all Project costs incurred prior to the satisfaction of the Post-Closing Conditions. The Bridge Equity deposit of $1.0 million was made in 2014 with a capital contribution by TOTB (excess funds held and capital contributions of $453,000 from the Company and $108,000 from OFG). Upon satisfaction of the Post-Closing Conditions in February 2015, Ozarks has reimbursed as part of the Loan the amount of the Bridge Equity to TOTB North to the extent the proceeds were expended in conformance with the approved Project budget.
	Borrowings under the Loan Agreement will be secured by: (i) a first mortgage lien on the North Property and all improvements, amenities and appurtenances to the North Property, (ii) an assignment of all personal property, sales contracts, rents, leases, and ground leases associated with the North Property and (iii) all design, development, service, management, leasing and construction contracts associated with the North 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 TOTB North 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 December 31, 2014.
	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 TOTB North and/or take certain actions against Guarantors pursuant to the Guarantees.
	TOTB Miami, LLC LoanPayable
	In November 2014, TOTB entered into another Loan Agreement (the “TOTB Loan Agreement”) with Ozarks providing TOTB a loan (the “TOTB Loan”) of $13,000,000 secured by the 154 leased condominium units owned in the Point building and the related parcel (the “TOTB Property”). The TOTB Loan is evidenced by the TOTB Loan Agreement, a related Promissory Note, a Mortgage, Security Agreement and Fixture Filing, Assignment of Rents and Revenues, Collateral Assignment of Declaration Rights, Environmental Indemnity Agreement, and Assignment and Subordination of Management Agreement.
	As a condition of providing the TOTB Loan, Ozarks required that the TOTB Loan and the North Loan (see above) be cross collateralized and cross-defaulted, that excess proceeds from any sale of the North Property be used to reduce or pay off the new Loan and that excess proceeds from any sale of the TOTB Property be used to pay off the North Loan. Accordingly, such terms are included in the new Loan documents and a Modification Agreement has been entered to amend the North Loan Agreement, the North Assignment and the North Security Agreement to add these terms. The Lender also required 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 Repayment Guaranty, the “Guarantees”) that provides a guaranty with respect to standard “bad-boy” carve-out provisions.
	The initial maturity date (the “Maturity Date”) of the TOTB Loan is November 16, 2017, and the Maturity Date may be extended at the option of TOTB for two additional one year periods if a number of conditions outlined in the TOTB Loan Agreement are met, including among others, the conditions that there be no defaults, that the TOTB Property have a loan to value ratio calculated in accordance with the TOTB Loan Agreement at or below 65% at the time of each extension, that the debt service coverage ratio (“DSCR”) of the TOTB Property calculated in accordance with the TOTB Loan Agreement equals or exceeds 1.35:1 at the time of each extension, that all reserves required to be established are fully funded, that there be no Material Adverse Change relating to TOTB or any Guarantor and that certain additional fees are paid to Lender at the time of the extension.
	All outstanding borrowings under the TOTB 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-quarter percent (4.25%) per annum. The Note Rate as of December 31, 2014 was 4.26 % per annum. Upon a default under the TOTB Loan documents, including any cross-default, the Note Rate increases by an additional eight percent (8.00%) per annum. Principal and interest is payable monthly, in arrears, on the first business day of each month (the “Payment Date”). The principal payment amount 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 TOTB prior to the applicable monthly calculation), and the balance of the TOTB Loan is due on the Maturity Date.
	TOTB was obligated to pay customary closing fees, disbursements and expenses, including an origination fee to the Lender, which totaled approximately $323,000. The majority of these costs were paid out of proceeds from the loan and capitalized to deferred financing costs and are being amortized to interest expense using the effective interest method through the Maturity Date. During the year ended December 31, 2014, approximately $81,000 of interest expense was incurred (including approximately $12,000 of deferred financing costs amortized to interest expense).
	Borrowings are secured by: (i) a first mortgage lien on the TOTB Property and all improvements, amenities and appurtenances to the TOTB Property, (ii) an assignment of all personal property, sales contracts, rents, leases, and ground leases associated with the TOTB Property, (iii) all design, development, service, management, leasing and construction contracts associated with the TOTB Property, and (iv) certain reserves established by Lender as additional collateral. The TOTB Loan and the North Loan are cross-collateralized, so each of the TOTB Loan and the North Loan is also secured by the collateral provided pursuant to both loans.
	The TOTB Loan documents contain affirmative, negative and financial covenants of TOTB 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 December 31, 2014.
	The TOTB Loan documents contain events of default (subject to specified thresholds and, in certain cases, cure periods) which are customary for loans of this type, and includes cross-default provisions with respect to the North Loan documents. If an event of default occurs and is continuing under the TOTB Loan or North Loan documents, Lender may, among other things, terminate its obligations to lend funds to the Company and require the Company to repay all amounts owed, take possession of the collateral and proceed to complete the TOTB North project at the cost of the Company and/or take certain actions against Guarantors pursuant to the Guarantees.
	Tahoe Stateline Venture, LLC LoanPayable
	In December 2014, Tahoe Stateline Ventures, LLC (“TSV”) entered into a Credit Agreement (the “Credit Agreement”) with RaboBank, N.A. as the lender (“Lender”) providing TSV with a loan (the “TSV Loan”) of up to $14,500,000. The TSV Loan is evidenced by the Credit Agreement, a Real Estate Term Loan Note, a Deed of Trust, Assignment of Rents, Security Agreement and Fixture Filing (the “Security Agreement”) and an Environmental Certificate and Indemnity Agreement. The TSV Loan and related obligations are guaranteed by the Company pursuant to a Guaranty agreement (the “Guaranty” and, together with the Credit Agreement and related agreements, the “TSV Loan Documents”) between the Company and Lender.
	TSV borrowed $10,445,000 at the first closing under the TSV Loan and up to an additional $4,055,000 (the “Undisbursed Portion”) will be made available to TSV in one or more future advances, provided that no event of default has occurred under the TSV Loan Documents and that such additional advances do not result in a pro forma Debt Service Coverage ratio (as defined in the Credit Agreement) of less than 1.25:1.00.
	All outstanding borrowings under the TSV Loan Documents bear interest initially at a rate of 3.47% per annum (the “Long Term Adjustable Rate”), provided that on January 1, 2018 the Long Term Adjustable Rate will be reset to Lender’s then current market rate for three year fixed rate loans from comparable commercial real estate secured transactions, as determined by Lender in its sole discretion. Upon a default under the TSV Loan Documents, the interest rate on the outstanding principal balance increases by an additional five percent (5.00%) per annum and the rate on any other outstanding obligations thereunder increases to ten percent (10.00%) per annum. Prepayments under the TSV Loan Documents may be made at any time provided that a prepayment fee in the following amount accompanies such prepayment (the “Prepayment Fee”): (i) until January 4, 2016 the Prepayment Fee is 3.00% of the prepayment amount; (ii) from January 5, 2016 until January 4, 2017 the Prepayment Fee is 2.00% of the prepayment amount; and (iii) from January 5, 2017 until January 1, 2021 the Prepayment Fee is 1.00% of the prepayment amount. Notwithstanding the foregoing sentence, during the 90 day period immediately prior to January 1, 2018, and the 90 day period immediately prior to the Maturity Date, TSV may prepay the entire unpaid balance of the Loan in full, without any Prepayment Fee or penalty.
	During the term of the TSV Loan, TSV will make equal combined payments of principal and accrued interest on the first day of each month in an amount calculated to fully amortize the original principal amount over a period of 300 months, subject to certain adjustments to the monthly payment amount. An adjustment to the monthly amount will be made: (i) upon disbursement of the Undisbursed Portion of the Loan so that a recalculated monthly payment will fully amortize the then outstanding principal amount over the remainder of the original amortization period; and (ii) following a reset of the Long Term Adjustable Rate of interest. The balance of the Loan is due on January 1, 2021 (the “Maturity Date”).
	The Credit Agreement required the payment of a closing fee of $108,750 and certain administrative fees which totaled approximately $218,000.The majority of these costs were paid out of proceeds from the loan and capitalized to deferred financing costs and are being amortized to interest expense using the effective interest method through the Maturity Date. During the year ended December 31, 2014, approximately $1,000 of interest expense was incurred.
	Borrowings under the Credit Agreement are secured by a lien on all real, personal and other property owned by TSV, including, without limitation, the land, buildings and other improvements at development located in South Lake Tahoe, California known as Chateau at Lake Tahoe, (the “Project”) and an assignment of all rents and leases associated with the Project, which collateral is further described in the Security Agreement.
	The TSV Loan Documents contain affirmative, negative, and financial covenants which are customary for loans of this type, including among others the requirement to obtain Lender approval of new leases or lease renewals with respect to TSV properties. The TSV Loan Documents also contains customary events of default (subject to specified thresholds and, in certain cases, cure periods). If an event of default occurs and is continuing under the TSV Loan Documents, Lender may, among other things, terminate its obligations to lend under the Credit Agreement and require the Company to repay all amounts owed thereunder. Management is not aware of any breach of these covenants as of December 31, 2014.

Note_9_Stockholders_Equity

Note 9 - Stockholders' Equity	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 9–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 December 31, 2014 and 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.
	The following table presents the tax treatment for dividends paid by the Company on its Common Stock for the years ended December 31, 2014 and 2013:
						Dividends Classified as							Capital Gain				Dividend Classified as Return of Capital
						Ordinary Income							Distribution
	Year	Total		Dividends		Percent			Dividends		Qualified		Percent		Dividend		Percent			Dividends
		Dividends		Paid					Paid		Dividend				Paid					Paid
		Paid(1)		Per Share					Per Share		Income(2)				Per Share					Per Share
	Common Stock:
	2014	$	3,087,360	$	0.287		100	%	$	0.255		—		—		—		0	%	$	0
	2013(3)	$	2,530,290	$	0.227		28.45	%	$	0.023		—		—		—		71.55	%	$	0.204
	(1) Dividends for 2014 include dividend declared for shareholders of record as of December 31, 2014 and paid in January 2015. This amount consisted of a $0.07 per share special dividend and a $0.05 per share regular quarterly dividend. This dividend was a split-year dividend with $0.088 allocable to 2014 for federal income tax purposes and $0.032 allocable to 2015 for federal income tax purposes.
	(2) Qualified dividend income is eligible for reduced dividend rates.
	(3) Dividends for 2013 do not include dividends paid prior to the conversion from OMIF to ORM on May 20, 2013.

Note_10_Restricted_Cash

Note 10 - Restricted Cash	12 Months Ended
	Dec. 31, 2014
Loss Contingency [Abstract]
Contingencies Disclosure [Text Block]	NOTE 10–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 1.50% 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 December 31, 2014 and 2013 were approximately $3,876,000 and $3,895,000 and are reported as restricted cash in the accompanying consolidated balance sheets. The $6,000,000 required to be held in non-interest bearing accounts as of December 31, 2014 pursuant to the Company’s two lines of credit agreements satisfy this contingency reserve requirement (see Note 7).
	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 $249,000 and $200,000 as of December 31, 2014 and 2013, respectively.

Note_11_Income_Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 11- INCOME TAXES
	The Company operates in such a manner as to qualify as a REIT, under the provisions of the Internal Revenue Code of 1986, as amended (the "Code"); therefore, applicable REIT taxable income is included in the taxable income of its shareholders, to the extent distributed by the Company. To maintain REIT status for federal income tax purposes, the Company is generally required to distribute at least 90% of its REIT taxable income to its shareholders as well as comply with certain other qualification requirements as defined under the Code. As a REIT, the Company is not subject to federal corporate income tax to the extent that it distributes 100% of its REIT taxable income each year. During 2014 and 2013, the Company distributed in excess of 100% of its taxable income to its stockholders.
	Taxable income from non-REIT activities managed through the Company's taxable REIT subsidiary (“TRS”) (Lone Star Golf, Inc.) is subject to federal, state and local income taxes. The Company did not record a provision for current income taxes related to its TRS for the years ended December 31, 2014 and 2013 as it was in a net loss position. Deferred taxes related to temporary differences in book and taxable income as well as net operating losses of the TRS were not significant.
	As of December 31, 2014 and 2013, the Company has not recorded a reserve for any uncertain income tax positions. There has been no interest or penalties incurred to date. The Company has capital loss carryforwards from the sale of two properties during 2014 totaling approximately $822,000 as of December 31, 2014. These losses will begin to expire in 2020.
	As of December 31, 2014, income tax returns for the calendar years ended 2012 through 2014 remain subject to examination by IRS and/or any state or local taxing jurisdiction. Additionally, tax returns from the predecessor entity (OMIF) remain open for the calendar years ended 2011 and 2012, as well as the short year ended May 19, 2013.

Note_12_Transactions_with_Affi

Note 12 - Transactions with Affiliates	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 12- TRANSACTIONS WITH AFFILIATES
	OFG is entitled to receive from the Company a management fee of up to 2.75% per annum of the average unpaid balance of the Company’s loans at the end of the twelve months in the calendar year for services rendered as Manager of the Company.
	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 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 $1,727,000 and $1,664,000 for the years ended December 31, 2014 and 2013, respectively, and are included in the accompanying consolidated statements of operations. Service fees amounted to approximately $157,000 and $152,000 for the years ended December 31, 2014 and 2013, respectively, and are included in the accompanying consolidated statements of operations. As of December 31, 2014 and 2013, the Company owed management and servicing fees to OFG in the amount of approximately $171,000 and $294,000, respectively.
	The maximum servicing fees were paid to OFG during the years ended December 31, 2014 and 2013. The maximum management fees had been paid to OFG during the year ended December 31, 2014. If the maximum management fees had been paid to OFG during the year ended December 31, 2013, the management fees would have been $1,668,000 (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, uninvested cash and real estate activities. OFG expects that the management fees that it receives from the Company will vary in amount and percentage from period to period. However, due to reduced levels of loans held by the Company during the years ended December 31, 2014 and 2013, OFG has chosen to take close to the maximum compensation that it is able to take pursuant to the Company’s charter and will likely continue to take the maximum compensation for the foreseeable future.
	Pursuant to the charter, OFG receives all late payment charges from borrowers on loans owned by the Company, with the exception of those loans participated with outside entities. The amounts paid to or collected by OFG for such charges on Company loans totaled approximately $14,000 and $5,000 for the years ended December 31, 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). Such fees remitted to OFG totaled approximately $4,000 and $1,000 for the years ended December 31, 2014 and 2013, respectively.
	OFG originates all loans the Company invests in and receives loan origination fees from borrowers. Such fees earned by OFG amounted to approximately $1,228,000 and $658,000 on loans originated, rewritten or extended of approximately $50,440,000 and $18,977,000 for the years ended December 31, 2014 and 2013, respectively. Such fees as a percentage of loans originated, rewritten or extended by the Company were 2.4% and 3.5% for the years ended December 31, 2014 and 2013, respectively.
	OFG is reimbursed by the Company for the actual cost of goods, services and materials used for or by the Company and obtained from unaffiliated entities 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). The amounts reimbursed to OFG by the Company were $704,000 and $742,000 during the years ended December 31, 2014 and 2013, respectively. As of December 31, 2014, there was approximately $113,000 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 $1,000 and $19,000 during the years ended December 31, 2014 and 2013, respectively.
	The Company paid Investor’s Yield, Inc. (a wholly owned subsidiary of OFG) approximately $30,000 and $34,000 in trustee’s fees related to certain foreclosure proceedings on Company loans during the years ended December 31, 2014 and 2013, respectively.
	In February 2015 (subsequent to year-end), the Company purchased OFG’s full interest in a loan secured by an industrial property located in San Ramon, California with a principal balance of $1,499,000 at face value.

Note_13_Rental_Income

Note 13 - Rental Income	12 Months Ended
	Dec. 31, 2014
Rental Income [Abstract]
Rental Income [Text Block]	NOTE 13- RENTAL INCOME
	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 twelve 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 December 31, 2014, and thereafter is as follows:
	Year ending December 31:
	2015	$	7,148,109
	2016		3,784,137
	2017		3,129,076
	2018		2,652,363
	2019		2,007,112
	Thereafter (through 2026)		3,487,794
		$	22,208,591

Note_14_Fair_Value

Note 14 - Fair Value	12 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	NOTE 14- FAIR VALUE
	The Company measures 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. The Company’s 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 an 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. Impairment is estimated by either the present value of expected cash flows discounted at the note rate or, as a practical expedient, the loan’s 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, broker price opinions, comparable property sales 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 December 31, 2014 and 2013, the majority of the total 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 require classification in the fair value hierarchy. 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, management determines the fair value of the collateral is further impaired below the appraised value or there are significant unobservable inputs included in a current appraisal, 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 includes 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 properties held for sale 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 unobservable inputs, 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.
	There were no assets or liabilities measured at fair value on a recurring basis at December 31, 2014 and 2013. The following table presents information about the Company’s assets and liabilities measured at fair value on a nonrecurring basis as of December 31, 2014 and 2013:
						Fair Value Measurements Using
			Carrying Value			Quoted Prices In Active Markets for Identical Assets			Significant Other Observable Inputs		Significant Unobservable Inputs
						(Level 1)			(Level 2)		(Level 3)
	2014
	Nonrecurring:
	Impaired loans:
	Commercial		$	529,689			—			—	$	529,689
	Residential			6,144,000			—			—		6,144,000
	Total		$	6,673,689			—			—	$	6,673,689
	Real estate properties:
	Commercial		$	1,292,500			—			—	$	1,292,500
	Land			2,334,773			—			—		2,334,773
	Total		$	3,627,273			—			—	$	3,627,273
	2013
	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:
	Commercial		$	408,000			—			—	$	408,000
	Land			433,920								433,920
	Total		$	841,920			—			—	$	841,920
	The reversal of loan losses (net) based on the fair value of loan collateral less estimated selling costs for the impaired loans above totaled approximately $1,236,000 and $466,000 during the years ended December 31, 2014 and 2013, respectively. Impairment losses of approximately $179,000 and $666,000 were recorded on the real estate properties above during the years ended December 31, 2014 and 2013, respectively.
	During the years ended December 31, 2014 and 2013, there were no transfers into 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 December 31, 2014 and 2013:
	At December 31, 2014:
	Description		Fair Value		Valuation Technique		Significant Unobservable Inputs	Input/Range		Weighted Average
	Impaired Loans:
	Commercial		$	529,689	Appraisal		Estimate of Future Improvements	13.60%		-
							Capitalization Rate	6.50%
							Comparable Sales Adjustment	(59)% to (2.3)%
	Residential		$	6,144,000	Appraisal		Estimate of Future Improvements	1.80%
							Discount Rate	12%
							Comparable Sales Adjustment	(10)% to 20%
	Real Estate Properties:
	Commercial		$	1,292,500	Appraisal		Comparable Purchase Offers	(42)% to 13.4%
	Land		$	2,334,773	Appraisal		Comparable Sales Adjustment	5% to 62.8%
							Discount Rate	8%
	At December 31, 2013:
	Description		Fair Value		Valuation Technique		Significant Unobservable Inputs	Input/Range		Weighted 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:
	Commercial		$	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 December 31, 2014 and 2013 are as follows:
					Fair Value Measurements at December 31, 2014
		Carrying Value			Level 1			Level 2		Level 3		Total
Financial assets
Cash and cash equivalents		$	1,414,000		$	1,414,000		$	—	$	—	$	1,414,000
Restricted cash			6,249,000			6,249,000			—		—		6,249,000
Loans, net			65,164,000			—			—		66,009,000		66,009,000
Investment in limited liability company			2,143,000			—			—		2,352,000		2,352,000
Interest and other receivables			1,482,000			—			644,000		838,000		1,482,000
Financial liabilities
Due to Manager		$	284,000		$	—		$	284,000	$	—	$	284,000
Accrued interest payable			175,000			—			113,000		62,000		175,000
Lines of credit payable			11,450,000			—			11,450,000		—		11,450,000
Notes payable			37,570,000			—			24,428,000		13,155,000		37,583,000
					Fair Value Measurements at December 31, 2013
		Carrying Value			Level 1			Level 2		Level 3		Total
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 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. 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.
Investment in limited liability company: The fair value of the Company’s investment in limited liability company is estimated based on an appraisal obtained and is classified as Level 3.
Lines of creditpayable: The fair value of the Company’s lines 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 and related accrued interest 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 resulting in either a Level 2 or Level 3 classification.
Other: The carrying values of interest and other receivables and due to Manager 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_15_Commitments_and_Contin

Note 15 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 15- 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. 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 December 31, 2014 and 2013, approximately $60,000 and $63,000 of this obligation remains accrued on the Company’s books. Management expects that all costs for this remediation will be paid from cash reserves.
	During the course of due diligence performed by a potential buyer of TOTB during 2012, a low level of arsenic was found in the ground water of a monitoring well located on the property owned by TOTB. 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 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 December 31, 2014 and 2013, approximately $79,000 and $55,000 had been paid/accrued to perform testing and analysis.
	Contractual Obligations
	The Company has entered into various contracts for design, architectural and engineering for the potential phase II development of the land owned by TSV. The aggregate amount of these contracts as of the date of this filing is approximately $793,000 of which approximately $282,000 has been incurred as of December 31, 2014. Management expects that all costs for this project will be paid from cash reserves and/or construction financing to be obtained in the future.
	The Company has also entered into contracts for the construction, demolition and concrete remediation, design, architectural and engineering services related to the renovation of the vacant apartment building owned by TOTB North (see Note 6) in the aggregate amount of approximately $21,786,000 of which approximately $1,557,000 has been incurred to December 31, 2014 in addition to other capitalized costs related to the construction project of $580,000 (total of $2,137,000). Management expects that all costs for this project will be paid from cash reserves or the recently obtained construction loan. It is possible that additional change orders will be submitted and construction costs may be higher than expected.
	The Company has entered into contracts for new bathrooms and modular offices and improvements to the bridge that accesses the marina held within Brannan Island, LLC in the aggregate amount of approximately $785,000 of which approximately $230,000 has been incurred to December 31, 2014. Management expects that all costs from the project will be paid from cash reserves or advances from the lines of credit. It is possible that additional change orders will be submitted and construction costs may be higher than expected.
	As of December 31, 2014, the Company has commitments to advance additional funds to borrowers of construction, rehabilitation and other loans in the total amount of approximately $5,935,000 (including approximately $1,645,000 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.

Note_16_Subsequent_Events

Note 16 - Subsequent Events	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 16–SUBSEQUENT EVENTS
	720 University, LLC Debt Refinancing
	In November 2014, 720 University entered into a Real Estate Sale Agreement pursuant to which 720 University agreed to sell the property for $21,000,000 (subsequently reduced to $20,750,000). The buyer deposited $500,000 upon execution and deposited an additional $500,000 once the due diligence period expired in January 2015 and these deposits are non-refundable. On January 30, 2015, an initial closing was held for the purpose of refinancing the 720 University note payable, (see Note 8) and the buyer extended a new loan to 720 University to repay the existing note payable to the bank. The principal amount of the new loan is $9,771,263 and will accrue interest at 6.0% per annum until paid off with the closing of the sale of the property to the buyer which is expected to occur on or about May 28, 2015.

Note_17_Summary_Quarterly_Cons

Note 17 - Summary Quarterly Consolidated Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information [Text Block]	NOTE 17 – SUMMARY QUARTERLY CONSOLIDATED FINANCIAL INFORMATION (UNAUDITED)
	The following tables represent unaudited summarized quarterly financial data of the Company for the years ended December 31, 2014 and 2013 which, in the opinion of management, reflects all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the Company's results of operations.
		Three Months Ended
		31-Dec-14			30-Sep-14			30-Jun-14			31-Mar-14
	Total revenues	$	5,399,844		$	4,705,357		$	4,054,311			4,125,493
	Total expenses		4,325,811			3,709,670			3,625,646			3,462,856
	Operating income		1,074,033			995,687			428,665			662,637
	Gain on sale of real estate, net		503,254			113,113			2,349,808			277,184
	Reversal of (provision for) loan losses		2,010,765			(117,680	)		103,820			(127,172	)
	Impairment losses on real estate properties		—			(123,500	)		(48,000	)		(7,540	)
	Net income		3,588,052			867,620			2,834,293			805,109
	Less: Net income attributable to non-controlling interests		(13,693	)		(83,797	)		(23,409	)		(44,546	)
	Net income attributable to common stockholders	$	3,574,359		$	783,823		$	2,810,884		$	760,563
	Net income per common share (basic and diluted)	$	0.33		$	0.07		$	0.26		$	0.07
	Weighted average number of common shares outstanding		10,768,001			10,768,001			10,768,001			10,769,498
	Dividends declared per share of Common Stock	$	0.12		$	0.05		$	0.05		$	0.05
		Three Months Ended
		31-Dec-13			30-Sep-13			30-Jun-13			31-Mar-13
	Total revenues	$	3,519,922		$	3,676,957		$	3,560,035			4,604,798
	Total expenses		3,338,179			3,643,731			4,172,275			3,488,656
	Operating income (loss)		181,743			33,226			(612,240	)		1,116,142
	Gain on sale of real estate, net		230,765			251,887			2,429,872			30,337
	Reversal of provision for loan losses		445,768			419,860			6,699,271			257,213
	Impairment losses on real estate properties		(666,240	)		—			—			—
	Net income		192,036			704,973			8,516,903			1,403,692
	Less: Net (income) loss attributable to non-controlling interests		(21,162	)		(3,899	)		(2,085,886	)		26,240
	Net income attributable to common stockholders	$	170,874		$	701,074		$	6,431,017		$	1,429,932
	Net income per common share (basic and diluted)	$	0.02		$	0.06		$	0.57		$	0.13
	Weighted average number of common shares outstanding		10,920,690			11,196,646			11,198,119			11,198,119
	Dividends declared per share of Common Stock	$	0.05		$	0.05		$	0.15		$	0

Schedule_III_Real_Estate_and_A

Schedule III - Real Estate and Accumulated Depreciation	12 Months Ended
	Dec. 31, 2014
SEC Schedule III, Real Estate and Accumulated Depreciation Disclosure [Abstract]
SEC Schedule III, Real Estate and Accumulated Depreciation Disclosure [Text Block]	Description	Encumbrances		Initial Cost		Capitalized		Sales			Impairment			Accumulated				Carrying		Date	Depreciable
						Costs					Writedowns			Depreciation				Value		Acquired	Lives (Years)
	169 Condominium Units & 160 Unit Vacant Apartment Building Under Renovation,	$13,983,086 Note and Construction Loan Payable		$	34,560,000	$	2,136,658	$	—		$	—		$	(2,342,700	)		$	34,353,958	2/2/11	27.5
	Miami, Florida
	Retail Complex, Greeley, Colorado	$9,741,463 Note Payable			4,136,239		7,539,507		(128,274	)		—			—		Note		11,547,472	7/31/00	Jan-39
																	4
	Commercial and Residential Land under Development,	$3,400,000			17,871,561		12,578,335		—			—			—		Note		30,449,896	Various	N/A
	South Lake Tahoe, California	Notes Payable															5
	Retail Complex, South Lake Tahoe, California	$10,445,000			6,409,617		16,946,784		—			—			(144,505	)			23,211,896	Various	May-39
		Note Payable
	133 Condominium Units, Phoenix, Arizona	None			5,822,597		3,459,377		—			(1,443,790	)		(904,955	)	Note		6,933,229	11/18/09	5-27.5
																	6
	Residential and Commercial Land, Gypsum, Colorado	None			9,600,000		53,434		—			(3,840,000	)		—		Note		5,813,434	10/1/11	N/A
																	7
	Assisted Living Facility, Bensalem, Pennsylvania	None			5,018,166		—		—			—			(13,166	)			5,005,000	12/12/14	27.5
	Medical Office Condominium Complex, Gilbert, Arizona	None			4,535,781		180,378		—			—			—		Note		4,716,159	5/19/10	May-39
																	8
	60 Condominium Units, Lakewood, Washington	None			6,616,881		65,502		—			(1,882,384	)		(435,256	)	Note		4,364,743	8/20/10	27.5
																	9
	Storage Facility, Stockton, California	None			5,674,000		42,980		—			(1,580,079	)		(289,017	)	Note		3,847,884	6/3/08	15-39
																	10
	Office Condominium Complex,	None			8,569,286		303,178		(1,095,670	)		(3,712,707	)		(379,884	)	Note		3,684,203	9/26/08	Feb-39
	Roseville, California																11
	Retail Building, Sacramento, California	None			3,890,968		—		—			—			—				3,890,968	9/3/10	N/A
	75 Residential Lots, Auburn, California	None			13,746,625		36,745		—			(9,904,826	)		—		Note		3,878,544	9/27/07	N/A
																	12
	Industrial Building,	None			3,428,885		54,514		—			—			(455,665	)			3,027,734	11/5/09	Oct-39
	Sunnyvale, California
	12 Condominium & 3 Commercial Units, Tacoma, Washington	None			2,486,400		84,909		—			—			(162,628	)			2,408,681	7/8/11	27.5-39
	Marina & Boat Club with 179 Boat Slips,	None			2,002,525		255,543		—			—			(37,620	)			2,220,448	1/29/13	15-May
	Isleton, California
	Undeveloped, Industrial Land,	None			3,025,992		—		—			(1,067,592	)		—		Note		1,958,400	12/27/02	N/A
	San Jose, California																13
	Golf Course,	None			1,917,981		102,429		—			—			—		Note		2,020,410	6/20/09	N/A
	Auburn, California																14
	Unimproved residential and commercial land, Bethel Island, California	None			2,336,640		—		(1,867	)		—			—				2,334,773	3/11/14	N/A
	Miscellaneous Real Estate	None													(909,891	)			7,348,973	Various	Various
	TOTALS													$	(6,075,287	)		$	163,016,805
	NOTE 1: All real estate listed above was acquired through foreclosure or deed in lieu of foreclosure other than certain parcels of the commercial and residential land under development located in South Lake Tahoe, California that was purchased in 2012 and 2014.
	NOTE 2: Changes in real estate held for sale and investment were as follows:
	Balance at beginning of period (1/1/13)	$	127,773,349
	Additions during period:
	Acquisitions through foreclosure		19,602,478
	Investments in real estate properties		9,017,333
	Subtotal		156,393,160
	Deductions during period:
	Cost of real estate properties sold		18,023,870
	Impairment losses on real estate properties		666,240
	Depreciation of properties held for investment		2,387,086
	Balance at end of period (12/31/13)	$	135,315,964
	Balance at beginning of period (1/1/14)	$	135,315,964
	Additions during period:
	Acquisitions through foreclosure		9,572,406
	Investments in real estate properties		21,987,250
	Subtotal		166,875,620
	Deductions during period:
	Cost of real estate properties sold		1,529,227
	Impairment losses on real estate properties		179,040
	Depreciation of properties held for investment		2,150,548
	Balance at end of period (12/31/14)	$	163,016,805
	NOTE 3: Changes in accumulated depreciation were as follows:
	Balance at beginning of period (1/1/13)	$	6,518,160
	Additions during period:
	Depreciation expense		2,387,086
Previous accumulated depreciation on real estate moved back to held for investment		849,125
Subtotal		9,754,371
Deductions during period:
Accumulated depreciation of real estate sold during 2013		8,663
Accumulated depreciation on real estate moved to held for sale		145,989
Balance at end of period (12/31/13)	$	9,599,719
Balance at beginning of period (1/1/14)	$	9,599,719
Additions during period:
Depreciation expense		2,150,548
Subtotal		11,750,267
Deductions during period:
Accumulated depreciation on real estate moved to held for sale		5,674,980
Balance at end of period (12/31/14)	$	6,075,287
NOTE 4: Property was moved to Held for Sale during 2014 and accumulated depreciation up to that time of $5,170,761 is shown net with the Initial Cost above.
NOTE 5: Capitalized costs include purchases of parcels in the total amount of $6,074,000 adjacent to parcels obtained via foreclosure.
NOTE 6: A write-down of $1,115,660 was recorded on this property during 2011 based on a third party appraisal. Accumulated depreciation of $328,130 was netted with basis at time of write-down and is reflected in write-down amount above.
NOTE 7: A write-down of $3,840,000 was recorded on this property during 2012 based on a third party appraisal.
NOTE 8: Property was moved to Held for Sale during 2014 and accumulated depreciation up to that time of $504,219 is shown net with the Initial Cost above.
NOTE 9: A write-down of $1,608,100 was recorded on this property during 2011 based on a third party appraisal. Accumulated depreciation of $274,284 was netted with basis at time of write-down and is reflected in write-down amount above.
NOTE 10: Write-downs totaling $1,183,571 were recorded on this property during 2009 and 2011 based on third party appraisals. Accumulated depreciation of $396,508 was netted with basis at time of write-downs and is reflected in write-down amount above.
NOTE 11: Write-downs totaling $3,712,707 were recorded on this property during 2010 and 2011 based on third party appraisals and comparable sales.
NOTE 12: Write-downs totaling $9,904,826 were recorded on this property during 2009 through 2012 based on broker's opinions of value and third party appraisals.
NOTE 13: Write-downs totaling $1,067,592 were recorded on this property in 2010 through 2012 based on third party appraisals.
NOTE 14: Property was moved to Held for Sale during 2013 and accumulated depreciation up to that time of $145,989 is shown net with the Initial Cost above.
NOTE 15: The aggregate cost of the above real estate properties for Federal income tax purposes is approximately $230,061,000.

Schedule_IV_Mortgage_Loans_on_

Schedule IV - Mortgage Loans on Real Estate	12 Months Ended
	Dec. 31, 2014
Mortgage Loans on Real Estate [Abstract]
Mortgage Loans on Real Estate, by Loan Disclosure [Text Block]	Description	Interest Rate		Final Maturity date	Carrying Amount of Mortgages			Principal Amount of Loans Subject to Delinquent Principal		Principal Amount of Loans Subject to Delinquent Payments
	TYPE OF PROPERTY
	Commercial	5.00-10.00%		Current to October 2018	$	52,531,537		$	1,078,752	$	1,078,752
	Residential	7.50-11.00%		Current to March 2028		13,491,906			8,397,329		7,788,747
	Land	8.00%		April 2015 to February 2016		2,010,068			—		1,860,068
	TOTAL				$	68,033,511		$	9,476,081	$	10,727,567
	AMOUNT OF LOAN
	$0-500,000	7.88-8.00%		Current to March 2028	$	653,747		$	—	$	253,747
	$500,001-1,000,000	7.50-8.00%		Current to March 2017		5,627,223			862,329		—
	$1,000,001-5,000,000	5.00-10.00%		Current to October 2018		31,499,358			1,078,752		2,938,820
	Over $5,000,000	8.00-11.00%		Current to August 2018		30,253,183			7,535,000		7,535,000
	TOTAL				$	68,033,511		$	9,476,081	$	10,727,567
	POSITION OF LOAN
	First	5.00-11.00%		Current to March 2028	$	65,533,511		$	9,476,081	$	10,727,567
	Second	10.00%		Oct-18		2,500,000			—		—
	TOTAL				$	68,033,511		$	9,476,081	$	10,727,567
	NOTE 1:     All loans are arranged by or acquired from an affiliate of the Company, namely Owens Financial Group, Inc., the Manager.
	NOTE 2:
	Balance at beginning of period (1/1/13)	$	70,262,262
	Additions during period:
	New loans, including from sales of real estate properties		31,618,852
	Advances moved to principal of loans		22,880
	Subtotal		101,903,994
	Deductions during period:
	Collection of principal		15,641,192
	Foreclosures		27,466,509
	Balance at end of period (12/31/13)	$	58,796,293
	Balance at beginning of period (1/1/14)	$	58,796,293
	Additions during period:
	New loans		44,505,577
	Discount accretion		122,004
	Subtotal		103,423,874
	Deductions during period:
	Collection of principal		27,718,917
	Foreclosures		7,671,446
	Balance at end of period (12/31/14)	$	68,033,511
	NOTE 3: Included in the above loans are the following loans which exceed 3% of the total loans as of December 31, 2014:
	Description	Interest Rate			Final Maturity Date		Periodic Payment Terms	Prior Liens		Face Amount of Mortgages		Carrying Amount of Mortgages		Principal Amount of Loans Subject to Delinquent Principal or Interest
	Mixed Commercial Buildings (Office)		10	%	8/1/18 and 10/1/18		Interest only, balance due at maturity	$	0	$	11,588,183	$	11,588,183	$	0
	Oakland, California (2 Notes)
	Office Building and Single Family Home		8	%	6/1/16		Interest and principal due monthly		0		8,500,000		7,780,000		0
	Dublin, California
	Condominiums		11	%	7/1/09		Interest only, balance due at maturity		0		7,535,000		5,695,655		5,695,655
	Phoenix, Arizona												Note 5
	Office Building		8	%	4/15/16		Interest only, balance due at maturity		0		5,850,000		5,850,000		0
	Santa Clara, California
	Marina		8	%	10/1/15		Interest only, balance due at maturity		0		3,200,000		3,200,000		0
	Tiburon, California
	Retail Building		8	%	1/1/17		Interest only, balance due at maturity		0		4,593,803		2,809,838		0
	South Lake Tahoe, California
	Apartment Building		8	%	6/15/16		Interest only, balance due at maturity		0		2,300,000		2,135,821		0
	Berkeley, California
	Apartment Building		7.5	%	3/1/17		Interest only, balance due at maturity		0		2,986,625		2,064,760		0
	San Anselmo, California
	TOTALS							$	0	$	46,553,611	$	41,124,257	$	5,695,655
	NOTE 4: The aggregate cost of the Company’s loans for Federal income tax purposes is approximately $68,570,000 as of December 31, 2014.
	NOTE 5: A third party appraisal was obtained on this loan’s underlying property resulting in a specific loan loss allowance of $1,839,345 as of December 31, 2014.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation
	The consolidated financial statements include the accounts of the Company and its majority and wholly owned limited liability companies (see Notes 5, 6, 8 and 11). All significant inter-company transactions and balances have been eliminated in consolidation. The Company also has a 50% ownership interest in a limited liability company accounted for under the equity method (see Note 4). 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 have been made to the 2013 consolidated financial statements to conform to the 2014 presentation. None of the reclassifications had an impact on net income.
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 5, 6, 14 and 15). 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 quarter of 2017, 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 consolidated 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 first quarter of 2017. The Company is currently evaluating the impact that ASU 2014-15 will have on its consolidated financial statements.
	In April 2014, the FASB issued ASU 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”. ASU 2014-08 updated guidance that changes the criteria for determining which disposals can be presented as discontinued operations and modifies related disclosure requirements. Under the new guidance, a discontinued operation is defined as a disposal of a component or group of components that is disposed of or is classified as held for sale and represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results. As a result of this new guidance, future dispositions of real estate owned assets may no longer meet the criteria to be considered as discontinued operations. The guidance is effective prospectively as of the first quarter of 2015, with early adoption permitted for new disposals or new classifications as held-for-sale. The Company does not expect that ASU 2014-08 will have a material effect on its consolidated 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.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	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 7), the deposit required pursuant to the Company’s construction loan payable (see Note 8) 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 generally stated at the principal amount outstanding. Advances under the terms of a loan to pay property taxes, insurance, legal and other costs are generally capitalized and reported as interest and other receivables. 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 12).
	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 the 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 the 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 incurred 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]	Land Loans – 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 Estate Loans – 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 deferred rent, 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 and certain notes payable are capitalized and amortized to interest expense under either the straight-line or effective interest methods 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 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, 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 the Company’s 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 15) 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 attributable 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, unless if when doing so such effect 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 expected REIT qualification 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 of a REIT 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.
	Certain entities included in the Company’s consolidated financial statements are subject to certain state and local taxes. These taxes are recorded as general and administrative expenses in the accompanying consolidated financial statements.

Note_3_Loans_and_Allowance_for1

Note 3 - Loans and Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2014
Note 3 - Loans and Allowance for Loan Losses (Tables) [Line Items]
Allowance for Credit Losses on Financing Receivables [Table Text Block]	2014	Commercial			Residential			Land			Total
	Allowance for loan losses:
	Beginning balance	$	932,651		$	3,798,203		$	8,234		$	4,739,088
	Charge-offs		—			—			—			—
	(Reversal) Provision		(44,391	)		(1,823,091	)		(2,251	)		(1,869,733	)
	Ending balance	$	888,260		$	1,975,112		$	5,983		$	2,869,355
	Ending balance: individually evaluated for impairment	$	550,010		$	1,839,345		$	—		$	2,389,355
	Ending balance: collectively evaluated for impairment	$	338,250		$	135,767		$	5,983		$	480,000
	Ending balance	$	888,260		$	1,975,112		$	5,983		$	2,869,355
	Loans:
	Ending balance	$	52,531,537		$	13,491,906		$	2,010,068		$	68,033,511
	Ending balance: individually evaluated for impairment	$	12,666,935		$	7,788,747		$	1,860,068		$	22,315,750
	Ending balance: collectively evaluated for impairment	$	39,864,602		$	5,703,159		$	150,000		$	45,717,761
	2013	Commercial			Residential			Land			Total
	Allowance for loan losses:
	Beginning balance	$	1,493,585		$	4,401,448		$	18,522,864		$	24,417,897
	Charge-offs		—			—			(11,856,697	)		(11,856,697	)
	(Reversal) Provision		(560,934	)		(603,245	)		(6,657,933	)		(7,822,112	)
	Ending balance	$	932,651		$	3,798,203		$	8,234		$	4,739,088
	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]	31-Dec-14	Loans			Loans			Loans			Total Past			Current Loans		Total Loans
		30-59 Days			60-89 Days			90 or More Days			Due Loans
		Past Due			Past Due			Past Due
	Commercial	$	—		$	—		$	1,078,752		$	1,078,752		$	51,452,785	$	52,531,537
	Residential		—			—			7,788,747			7,788,747			5,703,159		13,491,906
	Land		—			—			1,860,068			1,860,068			150,000		2,010,068
		$	—		$	—		$	10,727,567		$	10,727,567		$	57,305,944	$	68,033,511
	31-Dec-13	Loans			Loans			Loans			Total Past			Current Loans		Total Loans
		30-59 Days			60-89 Days			90 or More Days			Due Loans
		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 December 31, 2014									Year Ended December 31, 2014
		Recorded			Unpaid			Related			Average			Interest
		Investment			Principal			Allowance			Recorded			Income
					Balance						Investment			Recognized
	With no related allowance recorded:
	Commercial	$	11,588,183		$	11,588,183		$	—		$	16,686,997		$	1,714,230
	Residential		253,747			253,747			—			1,986,693			688,196
	Land		1,860,068			1,860,068			—			2,440,015			173,484
	With an allowance recorded:
	Commercial		1,079,699			1,078,752			550,010			1,079,681			47,958
	Residential		7,983,345			7,535,000			1,839,345			7,983,366			150,000
	Land		—			—			—			—			—
	Total:
	Commercial	$	12,667,882		$	12,666,935		$	550,010		$	17,766,678		$	1,762,188
	Residential	$	8,267,092		$	7,788,747		$	1,839,345		$	9,970,059		$	838,196
	Land	$	1,860,068		$	1,860,068		$	—		$	2,440,015		$	173,484
		As of December 31, 2013									Year Ended December 31, 2013
		Recorded			Unpaid			Related			Average			Interest
		Investment			Principal			Allowance			Recorded			Income
					Balance						Investment			Recognized
	With no related allowance recorded:
	Commercial	$	16,212,899		$	15,488,126		$	—		$	10,880,512		$	704,623
	Residential		2,734,228			2,660,725			—			2,841,401			134,702
	Land		5,017,839			4,975,502			—			4,984,885			259,281
	With an allowance recorded:
	Commercial		1,079,699			1,078,752			537,743			1,079,699			21,000
	Residential		7,983,345			7,535,000			3,087,345			7,983,342			198,100
	Land		—			—			—			8,761,503			—
	Total:
	Commercial	$	17,292,598		$	16,566,878		$	537,743		$	11,960,212		$	725,623
	Residential	$	10,717,573		$	10,195,725		$	3,087,345		$	10,824,743		$	332,802
	Land	$	5,017,839		$	4,975,502		$	—		$	13,746,388		$	259,281
Troubled Debt Restructurings on Financing Receivables [Table Text Block]		Modifications
		During the Year Ended December 31, 2014
		Number of			Pre-Modification			Post-Modification
		Contracts			Outstanding			Outstanding
					Recorded Investment			Recorded Investment
	Troubled Debt RestructuringsThat Occurred During the Year
	Land		1		$	1,860,068		$	1,860,068
		Modifications
		During the Year Ended December 31, 2013
		Number of			Pre-Modification			Post-Modification
		Contracts			Outstanding			Outstanding
					Recorded Investment			Recorded Investment
	Troubled Debt RestructuringsThat Occurred During the Year
	Commercial		1		$	2,638,530		$	8,966,179
	Residential		1			272,028			272,028
Subsequent Default [Member]
Note 3 - Loans and Allowance for Loan Losses (Tables) [Line Items]
Troubled Debt Restructurings on Financing Receivables [Table Text Block]	Troubled Debt Restructurings That Subsequently DefaultedDuring the Year	Number of			Recorded
		Contracts			Investment
	Residential		1		$	272,028

Note_5_Real_Estate_Held_for_Sa1

Note 5 - Real Estate Held for Sale (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Properties Acquired Through Foreclosure [Table Text Block]		December 31,		December 31,
		2014		2013
	Residential	$	—	$	93,647
	Land (including land under development)		36,263,330		3,427,200
	Retail		16,494,440		—
	Golf course		2,020,410		1,961,284
	Office		4,716,159		—
	Marina		—		408,000
		$	59,494,339	$	5,890,131

Note_6_Real_Estate_Held_for_In1

Note 6 - Real Estate Held for Investment (Tables)	12 Months Ended
	Dec. 31, 2014
Note 6 - Real Estate Held for Investment (Tables) [Line Items]
Schedule of Real Estate Properties [Table Text Block]	Description	Encumbrances		Initial Cost				Capitalized		Sales			Impairment			Accumulated				Carrying		Date	Depreciable
								Costs					Writedowns			Depreciation				Value		Acquired	Lives (Years)
	169 Condominium Units & 160 Unit Vacant Apartment Building Under Renovation,	$13,983,086 Note and Construction Loan Payable		$	34,560,000			$	2,136,658	$	—		$	—		$	(2,342,700	)		$	34,353,958	2/2/11	27.5
	Miami, Florida
	Retail Complex, Greeley, Colorado	$9,741,463 Note Payable			4,136,239				7,539,507		(128,274	)		—			—		Note		11,547,472	7/31/00	Jan-39
																			4
	Commercial and Residential Land under Development,	$3,400,000			17,871,561				12,578,335		—			—			—		Note		30,449,896	Various	N/A
	South Lake Tahoe, California	Notes Payable																	5
	Retail Complex, South Lake Tahoe, California	$10,445,000			6,409,617				16,946,784		—			—			(144,505	)			23,211,896	Various	May-39
		Note Payable
	133 Condominium Units, Phoenix, Arizona	None			5,822,597				3,459,377		—			(1,443,790	)		(904,955	)	Note		6,933,229	11/18/09	5-27.5
																			6
	Residential and Commercial Land, Gypsum, Colorado	None			9,600,000				53,434		—			(3,840,000	)		—		Note		5,813,434	10/1/11	N/A
																			7
	Assisted Living Facility, Bensalem, Pennsylvania	None			5,018,166				—		—			—			(13,166	)			5,005,000	12/12/14	27.5
	Medical Office Condominium Complex, Gilbert, Arizona	None			4,535,781				180,378		—			—			—		Note		4,716,159	5/19/10	May-39
																			8
	60 Condominium Units, Lakewood, Washington	None			6,616,881				65,502		—			(1,882,384	)		(435,256	)	Note		4,364,743	8/20/10	27.5
																			9
	Storage Facility, Stockton, California	None			5,674,000				42,980		—			(1,580,079	)		(289,017	)	Note		3,847,884	6/3/08	15-39
																			10
	Office Condominium Complex,	None			8,569,286				303,178		(1,095,670	)		(3,712,707	)		(379,884	)	Note		3,684,203	9/26/08	Feb-39
	Roseville, California																		11
	Retail Building, Sacramento, California	None			3,890,968				—		—			—			—				3,890,968	9/3/10	N/A
	75 Residential Lots, Auburn, California	None			13,746,625				36,745		—			(9,904,826	)		—		Note		3,878,544	9/27/07	N/A
																			12
	Industrial Building,	None			3,428,885				54,514		—			—			(455,665	)			3,027,734	11/5/09	Oct-39
	Sunnyvale, California
	12 Condominium & 3 Commercial Units, Tacoma, Washington	None			2,486,400				84,909		—			—			(162,628	)			2,408,681	7/8/11	27.5-39
	Marina & Boat Club with 179 Boat Slips,	None			2,002,525				255,543		—			—			(37,620	)			2,220,448	1/29/13	15-May
	Isleton, California
	Undeveloped, Industrial Land,	None			3,025,992				—		—			(1,067,592	)		—		Note		1,958,400	12/27/02	N/A
	San Jose, California																		13
	Golf Course,	None			1,917,981				102,429		—			—			—		Note		2,020,410	6/20/09	N/A
	Auburn, California																		14
	Unimproved residential and commercial land, Bethel Island, California	None			2,336,640				—		(1,867	)		—			—				2,334,773	3/11/14	N/A
	Miscellaneous Real Estate	None															(909,891	)			7,348,973	Various	Various
	TOTALS															$	(6,075,287	)		$	163,016,805
Impairment Losses On Real Estate Held for Investment [Table Text Block]		2013
	Two improved residential lots, West Sacramento, California	$	13,440
	Six improved residential lots, Coeur D’Alene, Idaho		652,800
		$	666,240
By Property [Member]
Note 6 - Real Estate Held for Investment (Tables) [Line Items]
Schedule of Real Estate Properties [Table Text Block]		December 31,				December 31,
		2014				2013
	Land (1)	$	10,797,656			$	46,873,135
	Residential		48,154,258				47,037,370
	Retail		23,211,896				15,588,452
	Office		4,416,108				9,348,331
	Industrial		4,486,797				4,605,910
	Storage		3,847,884				3,943,780
	Marina		3,602,867				2,028,855
	Assisted care		5,005,000				—
		$	103,522,466			$	129,425,833
		December 31,				December 31,
		2014				2013
	Land and land improvements	$	39,003,422			$	73,591,953
	Buildings and improvements		70,594,331				65,433,599
			109,597,753				139,025,552
	Less: Accumulated depreciation and amortization		(6,075,287	)			(9,599,719	)
		$	103,522,466			$	129,425,833

Note_7_Lines_of_Credit_Payable1

Note 7 - Lines of Credit Payable (Tables)	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Schedule of Line of Credit Facilities [Table Text Block]		As of December 31, 2014				As of December 31, 2013
		Outstanding		Total		Outstanding		Total
		Balance		Commitment		Balance		Commitment
	CB&T Line of Credit	$	11,450,000	$	17,355,000	$	—	$	—
	Opus Bank Line of Credit		—		16,721,000		—		—
	Total	$	11,450,000	$	34,076,000	$	—	$	—
Schedule of Financial Instruments Owned and Pledged as Collateral [Table Text Block]	Loans:	December 31,
		2014
	Commercial	$	11,505,000
	Real Estate:
	Residential		6,933,229
	Storage		3,847,884
	Industrial		3,027,735
	Total	$	13,808,848
	Loans:	December 31,
		2014
	Commercial	$	13,630,000
	Real Estate:
	Office		9,132,267
	Industrial		1,459,063
	Total	$	10,591,330

Note_8_Notes_and_Loans_Payable1

Note 8 - Notes and Loans Payable on Real Estate (Tables)	12 Months Ended
	Dec. 31, 2014
Disclosure Text Block [Abstract]
Schedule of Debt [Table Text Block]		December 31,		December 31,		Interest		Payment	Maturity Date
		2014		2013		Rate		Terms/Frequency
	720 University, LLC Note Payable	$	9,741,463	$	9,917,585		5.07%	Amortizing	Mar-15
								Monthly
	Tahoe Stateline Venture, LLC Note #1		2,900,000		2,900,000		5.00%	Interest Only	Dec-16
								Semi-annual
	Tahoe Stateline Venture, LLC Note #2		—		400,000		5.00%	Interest Only	Dec-16
								Semi-annual
	Tahoe Stateline Venture, LLC Note #3		500,000		700,000		5.00%	Interest Only	Aug-17
								Quarterly
	TOTB North, LLC Construction Loan Payable		1,007,919		—		4.50%	Amortizing	Jun-17
								Monthly
	TOTB Miami, LLC Loan Payable		12,975,167		—		4.26%	Amortizing	Nov-17
								Monthly
	Tahoe Stateline Venture, LLC Loan Payable		10,445,000		—		3.47%	Amortizing	Jan-21
								Monthly
		$	37,569,549	$	13,917,585
Schedule of Maturities of Long-term Debt [Table Text Block]	Twelve months ending December 31:
	2015	$	9,741,463
	2016		2,900,000
	2017		14,483,086
	2021		10,445,000
		$	37,569,549

Note_9_Stockholders_Equity_Tab

Note 9 - Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Dividends Declared [Table Text Block]						Dividends Classified as							Capital Gain				Dividend Classified as Return of Capital
						Ordinary Income							Distribution
	Year	Total		Dividends		Percent			Dividends		Qualified		Percent		Dividend		Percent			Dividends
		Dividends		Paid					Paid		Dividend				Paid					Paid
		Paid(1)		Per Share					Per Share		Income(2)				Per Share					Per Share
	Common Stock:
	2014	$	3,087,360	$	0.287		100	%	$	0.255		—		—		—		0	%	$	0
	2013(3)	$	2,530,290	$	0.227		28.45	%	$	0.023		—		—		—		71.55	%	$	0.204

Note_13_Rental_Income_Tables

Note 13 - Rental Income (Tables)	12 Months Ended
	Dec. 31, 2014
Rental Income [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year ending December 31:
	2015	$	7,148,109
	2016		3,784,137
	2017		3,129,076
	2018		2,652,363
	2019		2,007,112
	Thereafter (through 2026)		3,487,794
		$	22,208,591

Note_14_Fair_Value_Tables

Note 14 - Fair Value (Tables)	12 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Fair Value Measurements, Nonrecurring [Table Text Block]					Fair Value Measurements Using
		Carrying Value			Quoted Prices In Active Markets for Identical Assets			Significant Other Observable Inputs		Significant Unobservable Inputs
					(Level 1)			(Level 2)		(Level 3)
	2014
	Nonrecurring:
	Impaired loans:
	Commercial	$	529,689			—			—	$	529,689
	Residential		6,144,000			—			—		6,144,000
	Total	$	6,673,689			—			—	$	6,673,689
	Real estate properties:
	Commercial	$	1,292,500			—			—	$	1,292,500
	Land		2,334,773			—			—		2,334,773
	Total	$	3,627,273			—			—	$	3,627,273
	2013
	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:
	Commercial	$	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 Technique		Significant Unobservable Inputs	Input/Range		Weighted Average
	Impaired Loans:
	Commercial	$	529,689	Appraisal		Estimate of Future Improvements	13.60%		-
						Capitalization Rate	6.50%
						Comparable Sales Adjustment	(59)% to (2.3)%
	Residential	$	6,144,000	Appraisal		Estimate of Future Improvements	1.80%
						Discount Rate	12%
						Comparable Sales Adjustment	(10)% to 20%
	Real Estate Properties:
	Commercial	$	1,292,500	Appraisal		Comparable Purchase Offers	(42)% to 13.4%
	Land	$	2,334,773	Appraisal		Comparable Sales Adjustment	5% to 62.8%
						Discount Rate	8%
	Description	Fair Value		Valuation Technique		Significant Unobservable Inputs	Input/Range		Weighted 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:
	Commercial	$	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 December 31, 2014
		Carrying Value			Level 1			Level 2		Level 3		Total
	Financial assets
	Cash and cash equivalents	$	1,414,000		$	1,414,000		$	—	$	—	$	1,414,000
	Restricted cash		6,249,000			6,249,000			—		—		6,249,000
	Loans, net		65,164,000			—			—		66,009,000		66,009,000
	Investment in limited liability company		2,143,000			—			—		2,352,000		2,352,000
	Interest and other receivables		1,482,000			—			644,000		838,000		1,482,000
	Financial liabilities
	Due to Manager	$	284,000		$	—		$	284,000	$	—	$	284,000
	Accrued interest payable		175,000			—			113,000		62,000		175,000
	Lines of credit payable		11,450,000			—			11,450,000		—		11,450,000
	Notes payable		37,570,000			—			24,428,000		13,155,000		37,583,000
					Fair Value Measurements at December 31, 2013
		Carrying Value			Level 1			Level 2		Level 3		Total
	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_17_Summary_Quarterly_Cons1

Note 17 - Summary Quarterly Consolidated Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information [Table Text Block]		Three Months Ended
		31-Dec-14			30-Sep-14			30-Jun-14			31-Mar-14
	Total revenues	$	5,399,844		$	4,705,357		$	4,054,311			4,125,493
	Total expenses		4,325,811			3,709,670			3,625,646			3,462,856
	Operating income		1,074,033			995,687			428,665			662,637
	Gain on sale of real estate, net		503,254			113,113			2,349,808			277,184
	Reversal of (provision for) loan losses		2,010,765			(117,680	)		103,820			(127,172	)
	Impairment losses on real estate properties		—			(123,500	)		(48,000	)		(7,540	)
	Net income		3,588,052			867,620			2,834,293			805,109
	Less: Net income attributable to non-controlling interests		(13,693	)		(83,797	)		(23,409	)		(44,546	)
	Net income attributable to common stockholders	$	3,574,359		$	783,823		$	2,810,884		$	760,563
	Net income per common share (basic and diluted)	$	0.33		$	0.07		$	0.26		$	0.07
	Weighted average number of common shares outstanding		10,768,001			10,768,001			10,768,001			10,769,498
	Dividends declared per share of Common Stock	$	0.12		$	0.05		$	0.05		$	0.05
		Three Months Ended
		31-Dec-13			30-Sep-13			30-Jun-13			31-Mar-13
	Total revenues	$	3,519,922		$	3,676,957		$	3,560,035			4,604,798
	Total expenses		3,338,179			3,643,731			4,172,275			3,488,656
	Operating income (loss)		181,743			33,226			(612,240	)		1,116,142
	Gain on sale of real estate, net		230,765			251,887			2,429,872			30,337
	Reversal of provision for loan losses		445,768			419,860			6,699,271			257,213
	Impairment losses on real estate properties		(666,240	)		—			—			—
	Net income		192,036			704,973			8,516,903			1,403,692
	Less: Net (income) loss attributable to non-controlling interests		(21,162	)		(3,899	)		(2,085,886	)		26,240
	Net income attributable to common stockholders	$	170,874		$	701,074		$	6,431,017		$	1,429,932
	Net income per common share (basic and diluted)	$	0.02		$	0.06		$	0.57		$	0.13
	Weighted average number of common shares outstanding		10,920,690			11,196,646			11,198,119			11,198,119
	Dividends declared per share of Common Stock	$	0.05		$	0.05		$	0.15		$	0

Schedule_III_Real_Estate_and_A1

Schedule III - Real Estate and Accumulated Depreciation (Tables)	12 Months Ended
	Dec. 31, 2014
Schedule III - Real Estate and Accumulated Depreciation (Tables) [Line Items]
Schedule of Real Estate Properties [Table Text Block]	Description	Encumbrances		Initial Cost		Capitalized		Sales			Impairment			Accumulated				Carrying		Date	Depreciable
						Costs					Writedowns			Depreciation				Value		Acquired	Lives (Years)
	169 Condominium Units & 160 Unit Vacant Apartment Building Under Renovation,	$13,983,086 Note and Construction Loan Payable		$	34,560,000	$	2,136,658	$	—		$	—		$	(2,342,700	)		$	34,353,958	2/2/11	27.5
	Miami, Florida
	Retail Complex, Greeley, Colorado	$9,741,463 Note Payable			4,136,239		7,539,507		(128,274	)		—			—		Note		11,547,472	7/31/00	Jan-39
																	4
	Commercial and Residential Land under Development,	$3,400,000			17,871,561		12,578,335		—			—			—		Note		30,449,896	Various	N/A
	South Lake Tahoe, California	Notes Payable															5
	Retail Complex, South Lake Tahoe, California	$10,445,000			6,409,617		16,946,784		—			—			(144,505	)			23,211,896	Various	May-39
		Note Payable
	133 Condominium Units, Phoenix, Arizona	None			5,822,597		3,459,377		—			(1,443,790	)		(904,955	)	Note		6,933,229	11/18/09	5-27.5
																	6
	Residential and Commercial Land, Gypsum, Colorado	None			9,600,000		53,434		—			(3,840,000	)		—		Note		5,813,434	10/1/11	N/A
																	7
	Assisted Living Facility, Bensalem, Pennsylvania	None			5,018,166		—		—			—			(13,166	)			5,005,000	12/12/14	27.5
	Medical Office Condominium Complex, Gilbert, Arizona	None			4,535,781		180,378		—			—			—		Note		4,716,159	5/19/10	May-39
																	8
	60 Condominium Units, Lakewood, Washington	None			6,616,881		65,502		—			(1,882,384	)		(435,256	)	Note		4,364,743	8/20/10	27.5
																	9
	Storage Facility, Stockton, California	None			5,674,000		42,980		—			(1,580,079	)		(289,017	)	Note		3,847,884	6/3/08	15-39
																	10
	Office Condominium Complex,	None			8,569,286		303,178		(1,095,670	)		(3,712,707	)		(379,884	)	Note		3,684,203	9/26/08	Feb-39
	Roseville, California																11
	Retail Building, Sacramento, California	None			3,890,968		—		—			—			—				3,890,968	9/3/10	N/A
	75 Residential Lots, Auburn, California	None			13,746,625		36,745		—			(9,904,826	)		—		Note		3,878,544	9/27/07	N/A
																	12
	Industrial Building,	None			3,428,885		54,514		—			—			(455,665	)			3,027,734	11/5/09	Oct-39
	Sunnyvale, California
	12 Condominium & 3 Commercial Units, Tacoma, Washington	None			2,486,400		84,909		—			—			(162,628	)			2,408,681	7/8/11	27.5-39
	Marina & Boat Club with 179 Boat Slips,	None			2,002,525		255,543		—			—			(37,620	)			2,220,448	1/29/13	15-May
	Isleton, California
	Undeveloped, Industrial Land,	None			3,025,992		—		—			(1,067,592	)		—		Note		1,958,400	12/27/02	N/A
	San Jose, California																13
	Golf Course,	None			1,917,981		102,429		—			—			—		Note		2,020,410	6/20/09	N/A
	Auburn, California																14
	Unimproved residential and commercial land, Bethel Island, California	None			2,336,640		—		(1,867	)		—			—				2,334,773	3/11/14	N/A
	Miscellaneous Real Estate	None													(909,891	)			7,348,973	Various	Various
	TOTALS													$	(6,075,287	)		$	163,016,805
Changes in Real Estate Held for Sale and Investment [Member]
Schedule III - Real Estate and Accumulated Depreciation (Tables) [Line Items]
Schedule of Real Estate Properties [Table Text Block]	Balance at beginning of period (1/1/13)	$	127,773,349
	Additions during period:
	Acquisitions through foreclosure		19,602,478
	Investments in real estate properties		9,017,333
	Subtotal		156,393,160
	Deductions during period:
	Cost of real estate properties sold		18,023,870
	Impairment losses on real estate properties		666,240
	Depreciation of properties held for investment		2,387,086
	Balance at end of period (12/31/13)	$	135,315,964
	Balance at beginning of period (1/1/14)	$	135,315,964
	Additions during period:
	Acquisitions through foreclosure		9,572,406
	Investments in real estate properties		21,987,250
	Subtotal		166,875,620
	Deductions during period:
	Cost of real estate properties sold		1,529,227
	Impairment losses on real estate properties		179,040
	Depreciation of properties held for investment		2,150,548
	Balance at end of period (12/31/14)	$	163,016,805
Changes in Accumulated Depreciation [Member]
Schedule III - Real Estate and Accumulated Depreciation (Tables) [Line Items]
Schedule of Real Estate Properties [Table Text Block]	Balance at beginning of period (1/1/13)	$	6,518,160
	Additions during period:
	Depreciation expense		2,387,086
	Previous accumulated depreciation on real estate moved back to held for investment		849,125
	Subtotal		9,754,371
	Deductions during period:
	Accumulated depreciation of real estate sold during 2013		8,663
	Accumulated depreciation on real estate moved to held for sale		145,989
	Balance at end of period (12/31/13)	$	9,599,719
	Balance at beginning of period (1/1/14)	$	9,599,719
	Additions during period:
	Depreciation expense		2,150,548
	Subtotal		11,750,267
	Deductions during period:
	Accumulated depreciation on real estate moved to held for sale		5,674,980
	Balance at end of period (12/31/14)	$	6,075,287

Schedule_IV_Mortgage_Loans_on_1

Schedule IV - Mortgage Loans on Real Estate (Tables)	12 Months Ended
	Dec. 31, 2014
Schedule IV - Mortgage Loans on Real Estate (Tables) [Line Items]
Schedule of Participating Mortgage Loans [Table Text Block]	Description	Interest Rate		Final Maturity date	Carrying Amount of Mortgages			Principal Amount of Loans Subject to Delinquent Principal		Principal Amount of Loans Subject to Delinquent Payments
	TYPE OF PROPERTY
	Commercial	5.00-10.00%		Current to October 2018	$	52,531,537		$	1,078,752	$	1,078,752
	Residential	7.50-11.00%		Current to March 2028		13,491,906			8,397,329		7,788,747
	Land	8.00%		April 2015 to February 2016		2,010,068			—		1,860,068
	TOTAL				$	68,033,511		$	9,476,081	$	10,727,567
	AMOUNT OF LOAN
	$0-500,000	7.88-8.00%		Current to March 2028	$	653,747		$	—	$	253,747
	$500,001-1,000,000	7.50-8.00%		Current to March 2017		5,627,223			862,329		—
	$1,000,001-5,000,000	5.00-10.00%		Current to October 2018		31,499,358			1,078,752		2,938,820
	Over $5,000,000	8.00-11.00%		Current to August 2018		30,253,183			7,535,000		7,535,000
	TOTAL				$	68,033,511		$	9,476,081	$	10,727,567
	POSITION OF LOAN
	First	5.00-11.00%		Current to March 2028	$	65,533,511		$	9,476,081	$	10,727,567
	Second	10.00%		Oct-18		2,500,000			—		—
	TOTAL				$	68,033,511		$	9,476,081	$	10,727,567
Changes in Mortgage Loans on Real Estate [Member]
Schedule IV - Mortgage Loans on Real Estate (Tables) [Line Items]
Schedule of Participating Mortgage Loans [Table Text Block]	Balance at beginning of period (1/1/13)	$	70,262,262
	Additions during period:
	New loans, including from sales of real estate properties		31,618,852
	Advances moved to principal of loans		22,880
	Subtotal		101,903,994
	Deductions during period:
	Collection of principal		15,641,192
	Foreclosures		27,466,509
	Balance at end of period (12/31/13)	$	58,796,293
	Balance at beginning of period (1/1/14)	$	58,796,293
	Additions during period:
	New loans		44,505,577
	Discount accretion		122,004
	Subtotal		103,423,874
	Deductions during period:
	Collection of principal		27,718,917
	Foreclosures		7,671,446
	Balance at end of period (12/31/14)	$	68,033,511
Loans Which Exceed Three Percent of the Total Loans [Member]
Schedule IV - Mortgage Loans on Real Estate (Tables) [Line Items]
Schedule of Participating Mortgage Loans [Table Text Block]	Description	Interest Rate			Final Maturity Date		Periodic Payment Terms	Prior Liens		Face Amount of Mortgages		Carrying Amount of Mortgages		Principal Amount of Loans Subject to Delinquent Principal or Interest
	Mixed Commercial Buildings (Office)		10	%	8/1/18 and 10/1/18		Interest only, balance due at maturity	$	0	$	11,588,183	$	11,588,183	$	0
	Oakland, California (2 Notes)
	Office Building and Single Family Home		8	%	6/1/16		Interest and principal due monthly		0		8,500,000		7,780,000		0
	Dublin, California
	Condominiums		11	%	7/1/09		Interest only, balance due at maturity		0		7,535,000		5,695,655		5,695,655
	Phoenix, Arizona												Note 5
	Office Building		8	%	4/15/16		Interest only, balance due at maturity		0		5,850,000		5,850,000		0
	Santa Clara, California
	Marina		8	%	10/1/15		Interest only, balance due at maturity		0		3,200,000		3,200,000		0
	Tiburon, California
	Retail Building		8	%	1/1/17		Interest only, balance due at maturity		0		4,593,803		2,809,838		0
	South Lake Tahoe, California
	Apartment Building		8	%	6/15/16		Interest only, balance due at maturity		0		2,300,000		2,135,821		0
	Berkeley, California
	Apartment Building		7.5	%	3/1/17		Interest only, balance due at maturity		0		2,986,625		2,064,760		0
	San Anselmo, California
	TOTALS							$	0	$	46,553,611	$	41,124,257	$	5,695,655

Note_1_Organization_Details

Note 1 - Organization (Details) (USD $)	0 Months Ended	1 Months Ended	0 Months Ended
	20-May-13	20-May-13	Feb. 12, 2013	Aug. 09, 2012	Dec. 31, 2014	Dec. 31, 2013	Aug. 09, 2013	Jan. 23, 2013	Dec. 31, 2011
Note 1 - Organization (Details) [Line Items]
Common Stock, Shares Authorized				1,000,000	50,000,000	50,000,000		50,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share)				$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
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
Potential Percentage Penalty Tax					100.00%
REIT Minimum Percent Distribution Of Taxable Income					90.00%
William C Owens [Member]
Note 1 - Organization (Details) [Line Items]
Common Stock, Par or Stated Value Per Share (in Dollars per share)				$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
Stock Repurchased and Retired During Period, Shares		1,000	1,000
Stock Repurchased and Retired During Period, Value (in Dollars)		1,000	$1,000
Common Stock, Shares, Issued				1,000

Note_2_Summary_of_Significant_1

Note 2 - Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2014
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
Real Estate Properties [Member] | Maximum [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	39 years
Real Estate Properties [Member] | Minimum [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Property, Plant and Equipment, Useful Life	5 years
1850 [Member]
Note 2 - Summary of Significant Accounting Policies (Details) [Line Items]
Equity Method Investment, Ownership Percentage	50.00%

Note_3_Loans_and_Allowance_for2

Note 3 - Loans and Allowance for Loan Losses (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Note 3 - Loans and Allowance for Loan Losses (Details) [Line Items]
Impaired Financing Receivable, Unpaid Principal Balance		$11,466,179
Financing Receivable, Recorded Investment, Nonaccrual Status		31,738,105
Allowance for Loan and Lease Losses, Real Estate	2,869,355	4,739,088	24,417,897
Financing Receivable, Modifications, Number of Contracts	1	2
Maturity Date Extension Period for Troubled Debt Restructurings		15 years
Commercial Real Estate Portfolio Segment [Member] | Non-accrual Status [Member]
Note 3 - Loans and Allowance for Loan Losses (Details) [Line Items]
Mortgage Loans on Real Estate, Number of Loans		2
Commercial Real Estate Portfolio Segment [Member] | Accrual Status [Member]
Note 3 - Loans and Allowance for Loan Losses (Details) [Line Items]
Mortgage Loans on Real Estate, Number of Loans	2
Commercial Real Estate Portfolio Segment [Member]
Note 3 - Loans and Allowance for Loan Losses (Details) [Line Items]
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	537,000	659,000
Modified Loan Terms [Member]
Note 3 - Loans and Allowance for Loan Losses (Details) [Line Items]
Allowance for Loan and Lease Losses, Real Estate	2,389,000	3,625,000
Financing Receivable, Modifications, Recorded Investment	20,265,000	25,781,000
Financing Receivable, Allowance for Credit Losses	0	0
Original Balance [Member]
Note 3 - Loans and Allowance for Loan Losses (Details) [Line Items]
Impaired Financing Receivable, Unpaid Principal Balance		8,966,000
Additional Borrowing [Member]
Note 3 - Loans and Allowance for Loan Losses (Details) [Line Items]
Impaired Financing Receivable, Unpaid Principal Balance		2,500,000
Combined First Deed of Trust [Member]
Note 3 - Loans and Allowance for Loan Losses (Details) [Line Items]
Loans and Leases Receivable, Gross, Other		9,625,000
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Debt Instrument, Term		5 years
Past Due [Member]
Note 3 - Loans and Allowance for Loan Losses (Details) [Line Items]
Proceeds from Interest Received		659,000
Impaired [Member]
Note 3 - Loans and Allowance for Loan Losses (Details) [Line Items]
Payments for Loans		$5,899,000

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								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Allowance for loan losses:
Allowance for loan losses, beginning balance				$4,739,088				$24,417,897	$4,739,088	$24,417,897
Allowance for loan losses, ending balance	2,869,355				4,739,088				2,869,355	4,739,088
Allowance for loan losses: individually evaluated for impairment	2,389,355				3,625,088				2,389,355	3,625,088
Allowance for loan losses: collectively evaluated for impairment	480,000				1,114,000				480,000	1,114,000
Allowance for loan losses	2,869,355				4,739,088				2,869,355	4,739,088
Charge-offs										-11,856,697
Provision (reversal)	-2,010,765	117,680	-103,820	127,172	-445,768	-419,860	-6,699,271	-257,213	-1,869,733	-7,822,112
Loans:
Loans	68,033,511				58,796,293				68,033,511	58,796,293
Loans: individually evaluated for impairment	22,315,750				31,738,105				22,315,750	31,738,105
Loans: collectively evaluated for impairment	45,717,761				27,058,188				45,717,761	27,058,188
Commercial Real Estate Portfolio Segment [Member]
Allowance for loan losses:
Allowance for loan losses, beginning balance				932,651				1,493,585	932,651	1,493,585
Allowance for loan losses, ending balance	888,260				932,651				888,260	932,651
Allowance for loan losses: individually evaluated for impairment	550,010				537,743				550,010	537,743
Allowance for loan losses: collectively evaluated for impairment	338,250				394,908				338,250	394,908
Allowance for loan losses	888,260				932,651				888,260	932,651
Provision (reversal)									-44,391	-560,934
Loans:
Loans	52,531,537				26,158,878				52,531,537	26,158,878
Loans: individually evaluated for impairment	12,666,935				16,566,878				12,666,935	16,566,878
Loans: collectively evaluated for impairment	39,864,602				9,592,000				39,864,602	9,592,000
Residential Portfolio Segment [Member]
Allowance for loan losses:
Allowance for loan losses, beginning balance				3,798,203				4,401,448	3,798,203	4,401,448
Allowance for loan losses, ending balance	1,975,112				3,798,203				1,975,112	3,798,203
Allowance for loan losses: individually evaluated for impairment	1,839,345				3,087,345				1,839,345	3,087,345
Allowance for loan losses: collectively evaluated for impairment	135,767				710,858				135,767	710,858
Allowance for loan losses	1,975,112				3,798,203				1,975,112	3,798,203
Provision (reversal)									-1,823,091	-603,245
Loans:
Loans	13,491,906				27,461,913				13,491,906	27,461,913
Loans: individually evaluated for impairment	7,788,747				10,195,725				7,788,747	10,195,725
Loans: collectively evaluated for impairment	5,703,159				17,266,188				5,703,159	17,266,188
Land Loan [Member]
Allowance for loan losses:
Allowance for loan losses, beginning balance				8,234				18,522,864	8,234	18,522,864
Allowance for loan losses, ending balance	5,983				8,234				5,983	8,234
Allowance for loan losses: collectively evaluated for impairment	5,983				8,234				5,983	8,234
Allowance for loan losses	5,983				8,234				5,983	8,234
Charge-offs										-11,856,697
Provision (reversal)									-2,251	-6,657,933
Loans:
Loans	2,010,068				5,175,502				2,010,068	5,175,502
Loans: individually evaluated for impairment	1,860,068				4,975,502				1,860,068	4,975,502
Loans: collectively evaluated for impairment	$150,000				$200,000				$150,000	$200,000

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 $)	Dec. 31, 2014	Dec. 31, 2013
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans, 90 days or more	$10,727,567	$20,271,926
Loans, past due	10,727,567	20,961,926
Loans, current	57,305,944	37,834,367
Loans	68,033,511	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	1,078,752	5,100,699
Loans, past due	1,078,752	5,790,699
Loans, current	51,452,785	20,368,179
Loans	52,531,537	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	7,788,747	10,195,725
Loans, past due	7,788,747	10,195,725
Loans, current	5,703,159	17,266,188
Loans	13,491,906	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 $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
With an allowance recorded:
Unpaid principal balance		$11,466,179
Commercial Portfolio Segment [Member]
With no related allowance recorded:
Recorded investment, with no related allowance recorded	11,588,183	16,212,899
Unpaid principal balance, with no related allowance recorded	11,588,183	15,488,126
Average recorded investment, with no related allowance recorded	16,686,997	10,880,512
Interest income recognized, with no related allowance recorded	1,714,230	704,623
With an allowance recorded:
Recorded investment, with an allowance recorded	1,079,699	1,079,699
Unpaid principal balance, with an allowance recorded	1,078,752	1,078,752
Related allowance	550,010	537,743
Average recorded investment, with an allowance recorded	1,079,681	1,079,699
Interest income recognized, with an allowance recorded	47,958	21,000
Recorded investment	12,667,882	17,292,598
Unpaid principal balance	12,666,935	16,566,878
Related allowance	550,010	537,743
Average recorded investment	17,766,678	11,960,212
Interest income recognized	1,762,188	725,623
Residential Portfolio Segment [Member]
With no related allowance recorded:
Recorded investment, with no related allowance recorded	253,747	2,734,228
Unpaid principal balance, with no related allowance recorded	253,747	2,660,725
Average recorded investment, with no related allowance recorded	1,986,693	2,841,401
Interest income recognized, with no related allowance recorded	688,196	134,702
With an allowance recorded:
Recorded investment, with an allowance recorded	7,983,345	7,983,345
Unpaid principal balance, with an allowance recorded	7,535,000	7,535,000
Related allowance	1,839,345	3,087,345
Average recorded investment, with an allowance recorded	7,983,366	7,983,342
Interest income recognized, with an allowance recorded	150,000	198,100
Recorded investment	8,267,092	10,717,573
Unpaid principal balance	7,788,747	10,195,725
Related allowance	1,839,345	3,087,345
Average recorded investment	9,970,059	10,824,743
Interest income recognized	838,196	332,802
Land Loan [Member]
With no related allowance recorded:
Recorded investment, with no related allowance recorded	1,860,068	5,017,839
Unpaid principal balance, with no related allowance recorded	1,860,068	4,975,502
Average recorded investment, with no related allowance recorded	2,440,015	4,984,885
Interest income recognized, with no related allowance recorded	173,484	259,281
With an allowance recorded:
Average recorded investment, with an allowance recorded		8,761,503
Recorded investment	1,860,068	5,017,839
Unpaid principal balance	1,860,068	4,975,502
Average recorded investment	2,440,015	13,746,388
Interest income recognized	$173,484	$259,281

Note_3_Loans_and_Allowance_for6

Note 3 - Loans and Allowance for Loan Losses (Details) - Troubled Debt Restructurings (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Troubled Debt RestructuringsThat Occurred During the Year
Number of contracts	1	2
Land Loan [Member]
Troubled Debt RestructuringsThat Occurred During the Year
Number of contracts	1
Pre-modification outstanding recorded investment	1,860,068
Post-modification outstanding recorded investment	1,860,068
Commercial [Member]
Troubled Debt RestructuringsThat Occurred During the Year
Number of contracts		1
Pre-modification outstanding recorded investment		2,638,530
Post-modification outstanding recorded investment		8,966,179
Residential [Member]
Troubled Debt RestructuringsThat Occurred During the Year
Number of contracts		1
Pre-modification outstanding recorded investment		272,028
Post-modification outstanding recorded investment		272,028

Note_3_Loans_and_Allowance_for7

Note 3 - Loans and Allowance for Loan Losses (Details) - Troubled Debt Restructurings that Subsequently Defaulted (Residential [Member], USD $)	12 Months Ended
	Dec. 31, 2013
Residential [Member]
Financing Receivable, Modifications [Line Items]
Residential	1
Residential	$272,028

Note_4_Investment_in_Limited_L1

Note 4 - Investment in Limited Liability Company (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Jul. 31, 2008
Note 4 - Investment in Limited Liability Company (Details) [Line Items]
Number of Real Estate Properties	6
Proceeds from Equity Method Investment, Dividends or Distributions	$170,000	$160,000
Income (Loss) from Equity Method Investments	169,999	160,805
1850 [Member]
Note 4 - Investment in Limited Liability Company (Details) [Line Items]
Number of Real Estate Properties			2
Number of Companies			2
Proceeds from Equity Method Investment, Dividends or Distributions	170,000	160,000
Income (Loss) from Equity Method Investments	$170,000	$161,000

Note_5_Real_Estate_Held_for_Sa2

Note 5 - Real Estate Held for Sale (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Gain (Loss) on Transfers Between Held for Sale and Held for Investment (in Dollars)									$0	$0
Impairment of Real Estate (in Dollars)		-123,500	-48,000	-7,540	-666,240				179,040	666,240
Number of Real Estate Properties	6								6
Gain (Loss) on Sale of Properties (in Dollars)	503,254	113,113	2,349,808	277,184	230,765	251,887	2,429,872	30,337	3,243,359	2,942,861
Gain on Foreclosure of Loan (in Dollars)									464,754	952,357
Transferred from Held for Sale to Held for Investment [Member] | Land Property [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Parcels	1				1				1	1
Transferred from Held for Sale to Held for Investment [Member] | Marina Property [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Parcels	1								1
Transferred from Held for Sale to Held for Investment [Member] | Residential [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Parcels	1				1				1	1
Transferred from Held for Sale to Held for Investment [Member] | Retail Property [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Parcels					1					1
Transferred from Held for Sale to Held for Investment [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Parcels	3				3				3	3
Transferred from Held for Investment to Held for Sale [Member] | Land Property [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Parcels	2				2				2	2
Transferred from Held for Investment to Held for Sale [Member] | Retail Property [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Parcels	2								2
Transferred from Held for Investment to Held for Sale [Member] | Office Building [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Parcels	1								1
Transferred from Held for Investment to Held for Sale [Member] | Golf Course [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Parcels					1					1
Transferred from Held for Investment to Held for Sale [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Parcels	5				3				5	3
Foreclosed On [Member] | Retail Property, San Jose, California [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Mortgage Loans on Real Estate, Number of Loans									1
Residential [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Real Estate Properties	1								1
Retail Property [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Real Estate Properties	1								1
Office Building [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Real Estate Properties	1								1
Marina Property in Oakley, California [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Impairment of Real Estate (in Dollars)									179,000
Land Property 1 [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Real Estate Properties	2								2
Land and Easement [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Proceeds from Sale of Other Real Estate (in Dollars)									1,821,000
Gain (Loss) on Sale of Properties (in Dollars)									292,000
Deferred Gain on Property [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Gain (Loss) on Sale of Properties (in Dollars)									2,951,000	358,000
Land Property 2 [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Number of Real Estate Properties	3								3
Real Estate [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Proceeds from Sale of Other Real Estate (in Dollars)									11,052,000
Gain (Loss) on Sale of Properties (in Dollars)									2,585,000
Mortgage Loan Related to Property Sales (in Dollars)									11,900,000
Retail Property, San Jose, California [Member]
Note 5 - Real Estate Held for Sale (Details) [Line Items]
Mortgage Loans on Real Estate, Foreclosures (in Dollars)									690,000
Gain on Foreclosure of Loan (in Dollars)									$208,000

Note_5_Real_Estate_Held_for_Sa3

Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure (USD $)	Dec. 31, 2014	Dec. 31, 2013
Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure [Line Items]
Real estate held for sale	$59,494,339	$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
Improved and Unimproved Land [Member]
Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure [Line Items]
Real estate held for sale	36,263,330	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	16,494,440
Golf Course [Member]
Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure [Line Items]
Real estate held for sale	2,020,410	1,961,284
Office Building [Member]
Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure [Line Items]
Real estate held for sale	4,716,159
Marinas [Member]
Note 5 - Real Estate Held for Sale (Details) - Properties Acquired Through Foreclosure [Line Items]
Real estate held for sale		$408,000

Note_6_Real_Estate_Held_for_In2

Note 6 - Real Estate Held for Investment (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Note 6 - Real Estate Held for Investment (Details) [Line Items]
Depreciation	$2,151,000	$2,387,000
Gain on Foreclosure of Loan	464,754	952,357
Assisted Care Facility Bensalem Pennsylvania and Unimproved Land, Marina, and Campground in Bethel Island California [Member]
Note 6 - Real Estate Held for Investment (Details) [Line Items]
Mortgage Loans on Real Estate, Number of Loans	2
Mortgage Loans on Real Estate, Foreclosures	6,981,000
Gain on Foreclosure of Loan	257,000
Marina Iselton California Undeveloped Parcel South Lake Tahoe California [Member]
Note 6 - Real Estate Held for Investment (Details) [Line Items]
Mortgage Loans on Real Estate, Number of Loans		6
Mortgage Loans on Real Estate, Foreclosures		27,467,000
Gain on Foreclosure of Loan		$952,000

Note_6_Real_Estate_Held_for_In3

Note 6 - Real Estate Held for Investment (Details) - Real Estate Held for Investment (USD $)	Dec. 31, 2014	Dec. 31, 2013
Real Estate Properties [Line Items]
Real estate held for investment	$103,522,466	$129,425,833
Land and land improvements	39,003,422	73,591,953
Buildings and improvements	70,594,331	65,433,599
	109,597,753	139,025,552
Less: Accumulated depreciation and amortization	-6,075,287	-9,599,719
Improved and Unimproved Land [Member]
Real Estate Properties [Line Items]
Real estate held for investment	10,797,656	46,873,135
Residential [Member]
Real Estate Properties [Line Items]
Real estate held for investment	48,154,258	47,037,370
Retail Site [Member]
Real Estate Properties [Line Items]
Real estate held for investment	23,211,896	15,588,452
Office Building [Member]
Real Estate Properties [Line Items]
Real estate held for investment	4,416,108	9,348,331
Industrial Property [Member]
Real Estate Properties [Line Items]
Real estate held for investment	4,486,797	4,605,910
Other Property [Member]
Real Estate Properties [Line Items]
Real estate held for investment	3,847,884	3,943,780
Marinas [Member]
Real Estate Properties [Line Items]
Real estate held for investment	3,602,867	2,028,855
Assisted Care Facility [Member]
Real Estate Properties [Line Items]
Real estate held for investment	$5,005,000

Note_6_Real_Estate_Held_for_In4

Note 6 - Real Estate Held for Investment (Details) - Impairment Losses on Real Estate Held for Investment (USD $)	3 Months Ended				12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Note 6 - Real Estate Held for Investment (Details) - Impairment Losses on Real Estate Held for Investment [Line Items]
Impairment of real estate held for investment	($123,500)	($48,000)	($7,540)	($666,240)	$179,040	$666,240
Two Improved Residential Lots, West Sacramento, California [Member]
Note 6 - Real Estate Held for Investment (Details) - Impairment Losses on Real Estate Held for Investment [Line Items]
Impairment of real estate held for investment						13,440
The 6 Improved Residential Lots Coeur D'Alene, Idaho [Member]
Note 6 - Real Estate Held for Investment (Details) - Impairment Losses on Real Estate Held for Investment [Line Items]
Impairment of real estate held for investment						$652,800

Note_7_Lines_of_Credit_Payable2

Note 7 - Lines of Credit Payable (Details) (USD $)	12 Months Ended		11 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Feb. 28, 2014	Sep. 30, 2014
Note 7 - Lines of Credit Payable (Details) [Line Items]
Deferred Finance Costs, Net (in Dollars)	$1,317,585	$95,000	1,317,585
Interest Expense (in Dollars)	1,161,822	513,750
Contingency Reserves [Member] | Revolving Credit Facility [Member] | Minimum [Member] | Opus Credit Facility [Member]
Note 7 - Lines of Credit Payable (Details) [Line Items]
Loan Processing Fee (in Dollars)	100,000
Default [Member] | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Opus Credit Facility [Member]
Note 7 - Lines of Credit Payable (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	5.00%
Default [Member] | Revolving Credit Facility [Member] | CB&T [Member]
Note 7 - Lines of Credit Payable (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.00%
Revolving Credit Facility [Member] | Prime Rate [Member] | CB&T [Member]
Note 7 - Lines of Credit Payable (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate			0.25%
Debt Instrument, Interest Rate, Stated Percentage	3.50%		3.50%
Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] | Opus Credit Facility [Member]
Note 7 - Lines of Credit Payable (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	4.00%
Debt Instrument, Interest Rate, Stated Percentage	0.36%		0.36%
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	4.50%
Revolving Credit Facility [Member] | Restricted Cash and Cash Equivalents [Member] | Opus Credit Facility [Member]
Note 7 - Lines of Credit Payable (Details) [Line Items]
Credit Agreement, Covenants, Minimum Account Balance (in Dollars)	4,000,000
Revolving Credit Facility [Member] | Affiliates [Member] | Opus Credit Facility [Member]
Note 7 - Lines of Credit Payable (Details) [Line Items]
Credit Agreement, Covenants, Minimum Account Balance (in Dollars)	1,000,000
Revolving Credit Facility [Member] | CB&T [Member]
Note 7 - Lines of Credit Payable (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity (in Dollars)				20,000,000
Loan Processing Fee (in Dollars)			100,000
Deferred Finance Costs, Net (in Dollars)	177,000		177,000
Interest Expense (in Dollars)	458,000
Amortization of Financing Costs (in Dollars)	69,000
Percent Of Note Collateral	75.00%		75.00%
Percent of Appraised Value, Property Securing Note Collateral	50.00%		50.00%
Percent Of Appraised Value, Property Owned Qualifying As REO Collateral	50.00%		50.00%
Line of Credit Facility, Covenant, Unencumbered Liquid Assets (in Dollars)	2,000,000		2,000,000
Revolving Credit Facility [Member] | Opus Credit Facility [Member]
Note 7 - Lines of Credit Payable (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity (in Dollars)	20,000,000		20,000,000
Debt Instrument, Interest Rate, Stated Percentage					4.50%
Deferred Finance Costs, Net (in Dollars)	231,000		231,000
Interest Expense (in Dollars)	112,000
Amortization of Financing Costs (in Dollars)	51,000
Percent Of Note Collateral	70.00%		70.00%
Percent of Appraised Value, Property Securing Note Collateral	50.00%		50.00%
Percent Of Appraised Value, Property Owned Qualifying As REO Collateral	60.00%		60.00%
Debt Instrument, Interest Rate, Effective Percentage	4.50%		4.50%
Credit Agreement, Covenants, Minimum Account Balance (in Dollars)	$5,000,000

Note_7_Lines_of_Credit_Payable3

Note 7 - Lines of Credit Payable (Details) - Credit Facilities (USD $)	Dec. 31, 2014
Line of Credit Facility [Line Items]
Line of Credit, Outstanding	$11,450,000
Line of Credit, Commitment	34,076,000
CB&T [Member]
Line of Credit Facility [Line Items]
Line of Credit, Outstanding	11,450,000
Line of Credit, Commitment	17,355,000
Opus Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit, Commitment	$16,721,000

Note_7_Lines_of_Credit_Payable4

Note 7 - Lines of Credit Payable (Details) - Loans Securing Credit Facility (USD $)	Dec. 31, 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	13,630,000
Residential Real Estate [Member] | CB&T [Member]
Real Estate:
Real estate securing the credit facility	6,933,229
Commercial Real Estate [Member] | Warehouse [Member] | CB&T [Member]
Real Estate:
Real estate securing the credit facility	3,847,884
Commercial Real Estate [Member] | Industrial Property [Member] | CB&T [Member]
Real Estate:
Real estate securing the credit facility	3,027,735
Commercial Real Estate [Member] | Industrial Property [Member] | Opus Credit Facility [Member]
Real Estate:
Real estate securing the credit facility	1,459,063
Commercial Real Estate [Member] | Office Building [Member] | Opus Credit Facility [Member]
Real Estate:
Real estate securing the credit facility	9,132,267
CB&T [Member]
Real Estate:
Real estate securing the credit facility	13,808,848
Opus Credit Facility [Member]
Real Estate:
Real estate securing the credit facility	$10,591,330

Note_8_Notes_and_Loans_Payable2

Note 8 - Notes and Loans Payable on Real Estate (Details) (USD $)	12 Months Ended		48 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Jan. 04, 2021	Jan. 31, 2015	Nov. 30, 2014
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Interest Expense	$1,161,822	$513,750
Notes Payable	37,569,549	13,917,585
Repayments of Notes Payable	800,954	467,317
Deferred Finance Costs, Net	1,317,585	95,000
Escrow Deposit	249,000	200,000
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	112,533	362,593
Subsequent Event [Member] | 720 LLC[Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage				6.00%
Notes Payable				9,771,263
Escrow Deposit				500,000
Outstanding Principal Balance [Member] | TSV Credit Agreement [Member] | Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Debt Instrument, Default Rate Increase	5.00%
Other Outstanding Obligations [Member] | TSV Credit Agreement [Member] | Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Debt Instrument, Default Rate Increase	10.00%
Prepayment Fee 12/31/14 - 01/04/16 [Member] | TSV Credit Agreement [Member] | Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Prepayment Fee, Percentage of Prepayment Amount	3.00%
Prepayment Fee 01/05/2016 - 01/04/2017 [Member] | TSV Credit Agreement [Member] | Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Prepayment Fee, Percentage of Prepayment Amount	2.00%
Prepayment Fee 01/05/2017 - 01/04/2021 [Member] | TSV Credit Agreement [Member] | Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Prepayment Fee, Percentage of Prepayment Amount			1.00%
Quarterly Interest Only Payments Due August 2017 [Member] | Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Repayments of Notes Payable	200,000
TOTB North Loan Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member] | TOTB North, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	4.00%
TOTB North Loan Agreement [Member] | Maximum [Member] | TOTB North, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Debt Instrument, Face Amount	21,304,000
Loan to Value Ratio	60.00%
TOTB North Loan Agreement [Member] | Minimum [Member] | TOTB North, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Debt Service Coverage Ratio	1.25
TOTB North Loan Agreement [Member] | TOTB North, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Notes Payable	1,008,000
Debt Instrument, Additional Terms	2 years
Debt Instrument, Extended Term	1 year
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	4.50%
Debt Instrument, Interest Rate, Effective Percentage	4.50%
Debt Instrument, Default Rate Increase	8.00%
Deferred Finance Costs, Net	622,000
Amortization of Financing Costs	121,000
Interest Costs Capitalized	22,000
Construction Loan, Available Borrowing Capacity	1,000,000
Escrow Deposit	1,000,000
TOTB North Loan Agreement [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Guarantor Obligations, Minimum Unencumbered Cash	5,000,000
Guarantor Obligations, Minimum Net Worth	35,000,000
TOTB Miami Loan Agreement [Member] | London Interbank Offered Rate (LIBOR) [Member] | TOTB Miami, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Debt Instrument, Basis Spread on Variable Rate	4.00%
TOTB Miami Loan Agreement [Member] | Maximum [Member] | TOTB Miami, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Loan to Value Ratio	65.00%
TOTB Miami Loan Agreement [Member] | Minimum [Member] | TOTB Miami, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Debt Service Coverage Ratio	1.35
TOTB Miami Loan Agreement [Member] | TOTB Miami, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Interest Expense	81,000
Debt Instrument, Face Amount	13,000,000
Debt Instrument, Additional Terms	2 years
Debt Instrument, Extended Term	1 year
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	4.25%
Debt Instrument, Interest Rate, Effective Percentage	4.26%
Debt Instrument, Default Rate Increase	8.00%
Deferred Finance Costs, Net	323,000
Amortization of Financing Costs	12,000
Number of Units in Real Estate Property	154
TOTB Miami Loan Agreement [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Guarantor Obligations, Minimum Unencumbered Cash	5,000,000
Guarantor Obligations, Minimum Net Worth	35,000,000
TSV Credit Agreement [Member] | Minimum [Member] | TSV Credit Agreement [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Debt Service Coverage Ratio	1.25
TSV Credit Agreement [Member] | Closing Fee [Member] | Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Deferred Finance Costs, Net	108,750
TSV Credit Agreement [Member] | Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	3.47%
Interest Expense	1,000
Debt Instrument, Face Amount	14,500,000
Deferred Finance Costs, Net	218,000
Proceeds from Issuance of Debt	10,445,000
Debt Instrument, Unused Borrowing Capacity, Amount	4,055,000
TOTB North, LLC [Member] | OFG [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	108,000
TOTB North, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Payments to Acquire Interest in Subsidiaries and Affiliates	453,000
720 LLC[Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Debt Instrument, Periodic Payment	56,816
Debt Instrument, Interest Rate, Stated Percentage	5.07%
Interest Expense	505,000	514,000
Escrow Deposit					500,000
Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Number of Parcels		9
Number of Notes Payable	1
Repayments of Notes Payable	400,000
Interest Paid	195,000	164,000
Interest Payable	$19,000	$21,000
TOTB North, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) [Line Items]
Area of Land (in Acres)	2.37

Note_8_Notes_and_Loans_Payable3

Note 8 - Notes and Loans Payable on Real Estate (Details) - Notes and Loans Payable Outstanding (USD $)	Dec. 31, 2014	Dec. 31, 2013
Note 8 - Notes and Loans Payable on Real Estate (Details) - Notes and Loans Payable Outstanding [Line Items]
Debt instrument, outstanding	$37,569,549	$13,917,585
	37,569,549	13,917,585
Tahoe Stateline Venture, LLC Note 1 [Member] | Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) - Notes and Loans Payable Outstanding [Line Items]
Debt instrument, outstanding	2,900,000	2,900,000
Debt instrument, fixed interest rate	5.00%
	2,900,000	2,900,000
Tahoe Stateline Venture, LLC Note 2 [Member] | Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) - Notes and Loans Payable Outstanding [Line Items]
Debt instrument, outstanding		400,000
Debt instrument, fixed interest rate	5.00%
		400,000
Tahoe Stateline Venture, LLC Note 3 [Member] | Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) - Notes and Loans Payable Outstanding [Line Items]
Debt instrument, outstanding	500,000	700,000
Debt instrument, fixed interest rate	5.00%
	500,000	700,000
TSV Credit Agreement [Member] | Tahoe Stateline Venture, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) - Notes and Loans Payable Outstanding [Line Items]
Debt instrument, outstanding	10,445,000
Debt instrument, fixed interest rate	3.47%
	10,445,000
720 LLC[Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) - Notes and Loans Payable Outstanding [Line Items]
Debt instrument, outstanding	9,741,463	9,917,585
Debt instrument, fixed interest rate	5.07%
	9,741,463	9,917,585
TOTB North, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) - Notes and Loans Payable Outstanding [Line Items]
Debt instrument, outstanding	1,007,919
	1,007,919
Debt instrument, effective interest rate	4.50%
TOTB Miami, LLC [Member]
Note 8 - Notes and Loans Payable on Real Estate (Details) - Notes and Loans Payable Outstanding [Line Items]
Debt instrument, outstanding	12,975,167
	$12,975,167
Debt instrument, effective interest rate	4.26%

Note_8_Notes_and_Loans_Payable4

Note 8 - Notes and Loans Payable on Real Estate (Details) - Notes and Loans Payable Maturities (USD $)	Dec. 31, 2014	Dec. 31, 2013
Notes and Loans Payable Maturities [Abstract]
2015	$9,741,463
2016	2,900,000
2017	14,483,086
2021	10,445,000
	$37,569,549	$13,917,585

Note_9_Stockholders_Equity_Det

Note 9 - Stockholders' Equity (Details) (USD $)	0 Months Ended		1 Months Ended	3 Months Ended								5 Months Ended	12 Months Ended		17 Months Ended	0 Months Ended
	Aug. 09, 2013	20-May-13	20-May-13	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Feb. 12, 2013	Jan. 23, 2013	Aug. 09, 2012	Dec. 31, 2011
Note 9 - Stockholders' Equity (Details) [Line Items]
Common Stock, Shares Authorized (in Shares)				50,000,000				50,000,000				50,000,000	50,000,000	50,000,000	50,000,000		50,000,000	1,000,000
Common Stock, Par or Stated Value Per Share	$0.01			$0.01				$0.01				$0.01	$0.01	$0.01	$0.01		$0.01	$0.01
Preferred Stock, Shares Authorized (in Shares)				5,000,000				5,000,000				5,000,000	5,000,000	5,000,000	5,000,000		5,000,000
Preferred Stock, Par or Stated Value Per Share				$0.01				$0.01				$0.01	$0.01	$0.01	$0.01		$0.01
Common Stock, Shares, Issued (in Shares)				11,198,119				11,198,119				11,198,119	11,198,119	11,198,119	11,198,119				11,198,119
Common Stock, Value, Issued (in Dollars)				$111,981				$111,981				$111,981	$111,981	$111,981	$111,981
Partnership Units Converted Into Common Stock (in Shares)		25	25
General Partner Units Cancelled (in Shares)		1,496,000	1,496,000
General Partner Units Converted (in Shares)		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%
Treasury Stock, Shares, Acquired (in Shares)												403,910			430,118
Treasury Stock, Value, Acquired, Cost Method (in Dollars)												5,024,000	325,488	5,023,668	5,349,000
Treasury Stock Acquired, Average Cost Per Share												$12.44			$12.44
Common Stock, Dividends, Per Share, Declared				$0.12	$0.05	$0.05	$0.05	$0.05	$0.05	$0.15	$0		$0.27	$0.25
Tax Year 2014 [Member]
Note 9 - Stockholders' Equity (Details) [Line Items]
Common Stock, Dividends, Per Share, Declared													$0.09
Tax Year 2015 [Member]
Note 9 - Stockholders' Equity (Details) [Line Items]
Common Stock, Dividends, Per Share, Declared													$0.03
Special Dividend [Member]
Note 9 - Stockholders' Equity (Details) [Line Items]
Common Stock, Dividends, Per Share, Declared													$0.07
Regular Dividend [Member]
Note 9 - Stockholders' Equity (Details) [Line Items]
Common Stock, Dividends, Per Share, Declared													$0.05
William C Owens [Member]
Note 9 - Stockholders' Equity (Details) [Line Items]
Common Stock, Par or Stated Value Per Share																		$0.01
Common Stock, Shares, Issued (in Shares)																		1,000
Share Price																		$1
Common Stock, Value, Issued (in Dollars)																		1,000
Stock Repurchased and Retired During Period, Shares (in Shares)			1,000													1,000
Stock Repurchased and Retired During Period, Value (in Dollars)			1,000													$1,000

Note_9_Stockholders_Equity_Det1

Note 9 - Stockholders' Equity (Details) - Tax Treatment for Dividends Paid by the Company (USD $)	12 Months Ended
	Dec. 31, 2014		Dec. 31, 2013
Note 9 - Stockholders' Equity (Details) - Tax Treatment for Dividends Paid by the Company [Line Items]
Dividends paid (in Dollars)	$2,906,693		$2,746,991
Dividends paid per share	$0.29		$0.23	[1]
Dividend Paid [Member]
Note 9 - Stockholders' Equity (Details) - Tax Treatment for Dividends Paid by the Company [Line Items]
Dividends paid (in Dollars)	3,087,360	[2]	2,530,290	[1],[2]
Classified as Ordinary Income [Member]
Note 9 - Stockholders' Equity (Details) - Tax Treatment for Dividends Paid by the Company [Line Items]
Dividends paid per share	$0.26		$0.02	[1]
Dividends, percent	100.00%		28.45%	[1]
Qualified dividend income (in Dollars)		[3]		[1],[3]
Capital Gain Distribution on Dividends [Member]
Note 9 - Stockholders' Equity (Details) - Tax Treatment for Dividends Paid by the Company [Line Items]
Dividends paid per share				[1]
Dividends, percent				[1]
Dividends Classified as Return of Capital [Member]
Note 9 - Stockholders' Equity (Details) - Tax Treatment for Dividends Paid by the Company [Line Items]
Dividends paid per share	$0		$0.20	[1]
Dividends, percent	0.00%		71.55%	[1]
[1]	Dividends for 2013 do not include dividends paid prior to the conversion from OMIF to ORM on May 20, 2013.
[2]	Dividends for 2014 include dividend declared for shareholders of record as of December 31, 2014 and paid in January 2015. This amount consisted of a $0.07 per share special dividend and a $0.05 per share regular quarterly dividend. This dividend was a split-year dividend with $0.088 allocable to 2014 for federal income tax purposes and $0.032 allocable to 2015 for federal income tax purposes.
[3]	Qualified dividend income is eligible for reduced dividend rates.

Note_10_Restricted_Cash_Detail

Note 10 - Restricted Cash (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Note 10 - Restricted Cash (Details) [Line Items]
Contingency Reserves as a Percent of Capital	1.50%
Restricted Cash and Cash Equivalents	$6,248,746	$4,095,435
Escrow Deposit	249,000	200,000
Contingency Reserves [Member] | Minimum [Member]
Note 10 - Restricted Cash (Details) [Line Items]
Restricted Cash and Cash Equivalents	6,000,000
Contingency Reserves [Member]
Note 10 - Restricted Cash (Details) [Line Items]
Restricted Cash and Cash Equivalents	$3,876,000	$3,895,000

Note_11_Income_Taxes_Details

Note 11 - Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2014
Note 11 - Income Taxes (Details) [Line Items]
Percentage of Taxable Income Distributed to Stockholders	100.00%
Deferred Tax Assets, Capital Loss Carryforwards (in Dollars)	$822,000
To Maintain REIT Status for Federal Income Tax Purposes [Member]
Note 11 - Income Taxes (Details) [Line Items]
Minimum Percentage of Taxable Income to Be Distributed to Stockholders	90.00%
Threshold to Not Be Subject to Federal Corporate Income Tax [Member]
Note 11 - Income Taxes (Details) [Line Items]
Minimum Percentage of Taxable Income to Be Distributed to Stockholders	100.00%

Note_12_Transactions_with_Affi1

Note 12 - Transactions with Affiliates (Details) (USD $)	12 Months Ended		1 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Feb. 28, 2015
Note 12 - Transactions with Affiliates (Details) [Line Items]
Management Fee Expense	$1,726,945	$1,664,076
Professional and Contract Services Expense	156,995	151,643
Due to Related Parties	283,644	293,776
Potential Decrease in Net Income, Percentage		0.05%
Late Fee Income Generated by Servicing Financial Assets, Amount	14,000	5,000
Ancillary Fee Income Generated by Servicing Financial Assets, Amount	4,000	1,000
Loan Fees Earned by OFG	1,228,000	658,000
Loans and Leases Receivable, Gross	68,033,511	58,796,293
Loan Fees as Percentage of Loans Originated, Rewritten, or Extended	2.40%	3.50%
Owens Financial Group, Inc. [Member] | Management and Service Fees [Member]
Note 12 - Transactions with Affiliates (Details) [Line Items]
Due to Related Parties	171,000	294,000
Owens Financial Group, Inc. [Member] | Reimbursable Goods and Services [Member]
Note 12 - Transactions with Affiliates (Details) [Line Items]
Due to Related Parties	0	113,000
Owens Financial Group, Inc. [Member] | Loan Purchase [Member] | Subsequent Event [Member]
Note 12 - Transactions with Affiliates (Details) [Line Items]
Related Party Transaction, Amounts of Transaction			1,499,000
Owens Financial Group, Inc. [Member]
Note 12 - Transactions with Affiliates (Details) [Line Items]
Loans and Leases Receivable, Gross	50,440,000	18,977,000
Related Party Transaction, Amounts of Transaction	704,000	742,000
OFG Officers [Member]
Note 12 - Transactions with Affiliates (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	1,000	19,000
Investor's Yield, Inc. [Member]
Note 12 - Transactions with Affiliates (Details) [Line Items]
Related Party Transaction, Amounts of Transaction	30,000	34,000
Management Fee [Member]
Note 12 - Transactions with Affiliates (Details) [Line Items]
Related Party Transaction, Rate	2.75%
Servicing Fee [Member]
Note 12 - Transactions with Affiliates (Details) [Line Items]
Related Party Transaction, Rate	0.25%
Difference [Member]
Note 12 - Transactions with Affiliates (Details) [Line Items]
Management Fee Expense		4,000
Maximum [Member]
Note 12 - Transactions with Affiliates (Details) [Line Items]
Management Fee Expense		$1,668,000

Note_13_Rental_Income_Details

Note 13 - Rental Income (Details)	12 Months Ended
	Dec. 31, 2014
Minimum [Member]
Note 13 - Rental Income (Details) [Line Items]
Lessor Leasing Arrangements, Operating Leases, Term of Contract	1 year
Maximum [Member]
Note 13 - Rental Income (Details) [Line Items]
Lessor Leasing Arrangements, Operating Leases, Term of Contract	12 years

Note_13_Rental_Income_Details_

Note 13 - Rental Income (Details) - Future Minimum Rental Income (USD $)	Dec. 31, 2014
Future Minimum Rental Income [Abstract]
2015	$7,148,109
2016	3,784,137
2017	3,129,076
2018	2,652,363
2019	2,007,112
Thereafter (through 2026)	3,487,794
	$22,208,591

Note_14_Fair_Value_Details

Note 14 - Fair Value (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Note 14 - Fair Value (Details) [Line Items]
Allowance for Loan and Lease Losses, Adjustments, Net	$2,010,765	($117,680)	$103,820	($127,172)	$445,768	$419,860	$6,699,271	$257,213	$1,869,733	$7,822,112
Impairment of Real Estate		-123,500	-48,000	-7,540	-666,240				179,040	666,240
Excluding Loan Loss Reversal Foreclosed Loan [Member]
Note 14 - Fair Value (Details) [Line Items]
Allowance for Loan and Lease Losses, Adjustments, Net									($1,236,000)	($466,000)
Limit of Days Until Becoming Delinquent [Member]
Note 14 - Fair Value (Details) [Line Items]
Number of Days Delinquent										90 days

Note_14_Fair_Value_Details_Ass

Note 14 - Fair Value (Details) - Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis (USD $)	Dec. 31, 2014	Dec. 31, 2013
Commercial Loan [Member] | Fair Value, Inputs, Level 3 [Member] | Loans Receivable [Member]
Impaired loans:
Impaired Loans	$529,689	$541,956
Commercial Loan [Member] | Fair Value, Inputs, Level 3 [Member] | Real Estate [Member]
Impaired loans:
Impaired Loans	1,292,500	408,000
Commercial Loan [Member] | Loans Receivable [Member]
Impaired loans:
Impaired Loans	529,689	541,956
Commercial Loan [Member] | Real Estate [Member]
Impaired loans:
Impaired Loans	1,292,500	408,000
Residential Mortgage [Member] | Fair Value, Inputs, Level 3 [Member] | Loans Receivable [Member]
Impaired loans:
Impaired Loans	6,144,000	4,896,000
Residential Mortgage [Member] | Loans Receivable [Member]
Impaired loans:
Impaired Loans	6,144,000	4,896,000
Land Loan [Member] | Fair Value, Inputs, Level 3 [Member] | Real Estate [Member]
Impaired loans:
Impaired Loans	2,334,773	433,920
Land Loan [Member] | Real Estate [Member]
Impaired loans:
Impaired Loans	2,334,773	433,920
Fair Value, Inputs, Level 3 [Member] | Loans Receivable [Member]
Impaired loans:
Impaired Loans	6,673,689	5,437,956
Fair Value, Inputs, Level 3 [Member] | Real Estate [Member]
Impaired loans:
Impaired Loans	3,627,273	841,920
Loans Receivable [Member]
Impaired loans:
Impaired Loans	6,673,689	5,437,956
Real Estate [Member]
Impaired loans:
Impaired Loans	$3,627,273	$841,920

Note_14_Fair_Value_Details_Lev

Note 14 - Fair Value (Details) - Level 3 Fair Value Measurements for Financial Instruments (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Commercial Loan [Member] | Cost Approach Valuation Technique [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans (in Dollars)	$529,689	$541,956
Impaired loans, estimate of future improvements	13.60%	13.60%
Impaired loans (in Dollars)	529,689	541,956
Commercial Loan [Member] | Cost Approach Valuation Technique [Member] | Real Estate Properties [Member]
Impaired Loans:
Impaired loans, estimate of future improvements		15.80%
Commercial Loan [Member] | Income Approach Valuation Technique [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans, capitalization rate	6.50%	6.50%
Commercial Loan [Member] | Income Approach Valuation Technique [Member] | Real Estate Properties [Member]
Impaired Loans:
Impaired loans, capitalization rate		8.20%
Commercial Loan [Member] | Market Approach Valuation Technique [Member] | Impaired Loans [Member] | Minimum [Member]
Impaired Loans:
Impaired loans, comparable sales adjustment	-59.00%	-59.00%
Commercial Loan [Member] | Market Approach Valuation Technique [Member] | Impaired Loans [Member] | Maximum [Member]
Impaired Loans:
Impaired loans, comparable sales adjustment	-2.30%	-2.30%
Commercial Loan [Member] | Market Approach Valuation Technique [Member] | Real Estate Properties [Member] | Minimum [Member]
Impaired Loans:
Impaired loans, comparable sales adjustment	-42.00%	-186.20%
Commercial Loan [Member] | Market Approach Valuation Technique [Member] | Real Estate Properties [Member] | Maximum [Member]
Impaired Loans:
Impaired loans, comparable sales adjustment	13.40%	-27.10%
Commercial Loan [Member] | Market Approach Valuation Technique [Member] | Real Estate Properties [Member]
Impaired Loans:
Impaired loans (in Dollars)	1,292,500	408,000
Impaired loans (in Dollars)	1,292,500	408,000
Residential Mortgage [Member] | Cost Approach Valuation Technique [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans (in Dollars)	6,144,000
Impaired loans, estimate of future improvements	1.80%
Impaired loans (in Dollars)	6,144,000
Impaired loans, discount rate	12.00%
Residential Mortgage [Member] | Income Approach Valuation Technique [Member] | Impaired Loans [Member]
Impaired Loans:
Impaired loans (in Dollars)		4,896,000
Impaired loans, capitalization rate		5.50%
Impaired loans (in Dollars)		4,896,000
Residential Mortgage [Member] | Market Approach Valuation Technique [Member] | Impaired Loans [Member] | Minimum [Member]
Impaired Loans:
Impaired loans, comparable sales adjustment	-10.00%	-19.10%
Residential Mortgage [Member] | Market Approach Valuation Technique [Member] | Impaired Loans [Member] | Maximum [Member]
Impaired Loans:
Impaired loans, comparable sales adjustment	20.00%	39.00%
Land Loan [Member] | Cost Approach Valuation Technique [Member] | Real Estate Properties [Member]
Impaired Loans:
Impaired loans, estimate of future improvements		54.10%
Impaired loans, discount rate	8.00%
Land Loan [Member] | Market Approach Valuation Technique [Member] | Real Estate Properties [Member] | Minimum [Member]
Impaired Loans:
Impaired loans, comparable sales adjustment	5.00%	-33.30%
Land Loan [Member] | Market Approach Valuation Technique [Member] | Real Estate Properties [Member] | Maximum [Member]
Impaired Loans:
Impaired loans, comparable sales adjustment	62.80%	35.50%
Land Loan [Member] | Market Approach Valuation Technique [Member] | Real Estate Properties [Member] | Weighted Average [Member]
Impaired Loans:
Impaired loans, comparable sales adjustment		7.50%
Land Loan [Member] | Market Approach Valuation Technique [Member] | Real Estate Properties [Member]
Impaired Loans:
Impaired loans (in Dollars)	2,334,773	433,920
Impaired loans (in Dollars)	$2,334,773	$433,920

Note_14_Fair_Value_Details_Car

Note 14 - Fair Value (Details) - Carrying Amounts and Estimated Fair Values of Financial Instruments (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Financial assets
Cash and cash equivalents	$1,413,545	$8,158,734	$21,131,505
Cash and cash equivalents, fair value	1,414,000	8,159,000
Restricted Cash, fair value	6,248,746	4,095,435
Loans, net	65,164,156	54,057,205
Loans, net, fair value	66,009,000	54,602,000
Investment in limited liability company	2,142,581	2,142,582
Investment in limited liability company, fair value	2,352,000	2,352,000
Interest and other receivables	1,482,380	1,673,978
Interest and other receivables, fair value	1,482,000	1,674,000
Financial liabilities
Due to Manager	283,644	293,776
Due to Manager, fair value	283,644	293,776
Accrued interest payable, fair value	175,000	64,000
Lines of credit payable	11,450,000
Lines of credit payable	11,450,000
Notes payable	37,569,549	13,917,585
Notes payable, fair value	37,583,000	13,960,000
Fair Value, Inputs, Level 1 [Member]
Financial assets
Cash and cash equivalents, fair value	1,414,000	8,159,000
Restricted Cash, fair value	6,249,000	4,095,000
Fair Value, Inputs, Level 2 [Member]
Financial assets
Interest and other receivables, fair value	644,000	238,000
Financial liabilities
Due to Manager	284,000	294,000
Due to Manager, fair value	284,000	294,000
Accrued interest payable, fair value	113,000
Lines of credit payable	11,450,000
Notes payable, fair value	24,428,000
Fair Value, Inputs, Level 3 [Member]
Financial assets
Loans, net, fair value	66,009,000	54,602,000
Investment in limited liability company, fair value	2,352,000	2,352,000
Interest and other receivables, fair value	838,000	1,436,000
Financial liabilities
Accrued interest payable, fair value	62,000	64,000
Notes payable, fair value	13,155,000	13,960,000
Reported Value Measurement [Member]
Financial assets
Cash and cash equivalents	1,414,000	8,159,000
Restricted Cash	6,249,000	4,095,000
Loans, net	65,164,000	54,057,000
Investment in limited liability company	2,143,000	2,143,000
Interest and other receivables	1,482,000	1,674,000
Financial liabilities
Due to Manager	284,000	294,000
Due to Manager, fair value	284,000	294,000
Accrued interest payable	175,000	64,000
Lines of credit payable	11,450,000
Notes payable	$37,570,000	$13,918,000

Note_15_Commitments_and_Contin1

Note 15 - Commitments and Contingencies (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013
Note 15 - 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		60,000	63,000
Contractual Obligation		5,935,000
Low Level of Arsenic in Non-Drinking Well Water [Member]
Note 15 - Commitments and Contingencies (Details) [Line Items]
Accrual for Environmental Loss Contingencies		79,000	55,000
Interest Reserves [Member]
Note 15 - Commitments and Contingencies (Details) [Line Items]
Contractual Obligation		1,645,000
New Bathrooms, Modular Offices, and Improvements to Bridge [Member]
Note 15 - Commitments and Contingencies (Details) [Line Items]
Contractual Obligation		785,000
Contractual Obligation, Incurred		230,000
Tahoe Stateline Venture, LLC [Member]
Note 15 - Commitments and Contingencies (Details) [Line Items]
Contractual Obligation		793,000
Contractual Obligation, Incurred		282,000
TOTB North, LLC [Member]
Note 15 - Commitments and Contingencies (Details) [Line Items]
Contractual Obligation		21,786,000
Contractual Obligation, Incurred		1,557,000
Other Construction Costs		580,000
Construction Costs Incurred and Other Costs		$2,137,000

Note_16_Subsequent_Events_Deta

Note 16 - Subsequent Events (Details) (USD $)	0 Months Ended	1 Months Ended
	Nov. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Jan. 31, 2015
Note 16 - Subsequent Events (Details) [Line Items]
Escrow Deposit		$249,000	$200,000
Notes Payable		37,569,549	13,917,585
Subsequent Event [Member] | 720 LLC[Member]
Note 16 - Subsequent Events (Details) [Line Items]
Escrow Deposit				500,000
Notes Payable				9,771,263
Debt Instrument, Interest Rate, Stated Percentage				6.00%
720 LLC[Member]
Note 16 - Subsequent Events (Details) [Line Items]
Property Selling Price	21,000,000	20,750,000
Escrow Deposit	$500,000
Debt Instrument, Interest Rate, Stated Percentage		5.07%

Note_17_Summary_Quarterly_Cons2

Note 17 - Summary Quarterly Consolidated Financial Information (Unaudited) (Details) - Unaudited Summarized Quarterly Financial Data (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Unaudited Summarized Quarterly Financial Data [Abstract]
Total revenues	$5,399,844	$4,705,357	$4,054,311	$4,125,493	$3,519,922	$3,676,957	$3,560,035	$4,604,798	$18,285,005	$15,361,712
Total expenses	4,325,811	3,709,670	3,625,646	3,462,856	3,338,179	3,643,731	4,172,275	3,488,656	15,123,983	14,642,841
Operating income	1,074,033	995,687	428,665	662,637	181,743	33,226	-612,240	1,116,142	3,161,022	718,871
Gain on sale of real estate, net	503,254	113,113	2,349,808	277,184	230,765	251,887	2,429,872	30,337	3,243,359	2,942,861
Reversal of (provision for) loan losses	2,010,765	-117,680	103,820	-127,172	445,768	419,860	6,699,271	257,213	1,869,733	7,822,112
Impairment losses on real estate properties		-123,500	-48,000	-7,540	-666,240				179,040	666,240
Net income	3,588,052	867,620	2,834,293	805,109	192,036	704,973	8,516,903	1,403,692	8,095,074	10,817,604
Less: Net income attributable to non-controlling interests	-13,693	-83,797	-23,409	-44,546	-21,162	-3,899	-2,085,886	26,240	165,445	2,084,707
Net income attributable to common stockholders	$3,574,359	$783,823	$2,810,884	$760,563	$170,874	$701,074	$6,431,017	$1,429,932	$7,929,629	$8,732,897
Net income per common share (basic and diluted) (in Dollars per share)	$0.33	$0.07	$0.26	$0.07	$0.02	$0.06	$0.57	$0.13	$0.74	$0.78
Weighted average number of common shares outstanding (in Shares)	10,768,001	10,768,001	10,768,001	10,769,498	10,920,690	11,196,646	11,198,119	11,198,119	10,768,370	11,127,820
Dividends declared per share of Common Stock (in Dollars per share)	$0.12	$0.05	$0.05	$0.05	$0.05	$0.05	$0.15	$0	$0.27	$0.25

Schedule_III_Real_Estate_and_A2

Schedule III - Real Estate and Accumulated Depreciation (Details) (USD $)	12 Months Ended			24 Months Ended	48 Months Ended	36 Months Ended
	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2009	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate Accumulated Depreciation		$6,518,160			$6,518,160	$6,518,160	$6,075,287	$9,599,719
Retail Complex, Greeley, Colorado (Held Within 720 University, LLC) [Member]
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate Accumulated Depreciation							5,170,761
Commercial and Residential Land Under Development, South Lake Tahoe, California [Member]
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate and Accumulated Depreciation, Costs Capitalized Subsequent to Acquisition, Land							6,074,000
The 133 Condominium Units Phoenix Arizona Held Within 54th Street Condos LLC [Member]
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate Accumulated Depreciation	328,130			328,130
SEC Schedule III, Real Estate, Write-down or Reserve, Amount	1,115,660
Residential and Commercial Land Gypsum Colorado [Member]
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate, Write-down or Reserve, Amount		3,840,000
Medical Office Condominium Complex, Gilbert, Arizona [Member]
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate Accumulated Depreciation							504,219
Sixty Condominium Units, Lakewood, Washington [Member]
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate Accumulated Depreciation	274,284			274,284
SEC Schedule III, Real Estate, Write-down or Reserve, Amount	1,608,100
Storage Facility, Stockton, California [Member]
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate Accumulated Depreciation	396,508			396,508
SEC Schedule III, Real Estate, Write-down or Reserve, Amount	1,183,571		1,183,571
Office Condominium Complex, Roseville, California [Member]
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate, Write-down or Reserve, Amount				3,712,707
The 75 Residential Lots, Auburn, California [Member]
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate, Write-down or Reserve, Amount					9,904,826
Undeveloped Land, San Jose, California [Member]
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate, Write-down or Reserve, Amount						1,067,592
Golf Course, Auburn, California [Member]
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate Accumulated Depreciation								145,989
Real Estate Properties [Member]
Schedule III - Real Estate and Accumulated Depreciation (Details) [Line Items]
SEC Schedule III, Real Estate, Federal Income Tax Basis							$230,061,000

Schedule_III_Real_Estate_and_A3

Schedule III - Real Estate and Accumulated Depreciation (Details) - Real Estate and Accumulated Depreciation (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Real Estate Properties [Line Items]
Real estate sales	($1,529,227)	($18,023,870)
Real estate accumulated depreciation	-6,075,287	-9,599,719	-6,518,160
Real estate carrying value	163,016,805
One Hundred Sixty Nine Condominium Units And One Hundred Sixty Unit Vacant Apartment Building Miami Florida [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	13,983,086
Real estate initial cost	34,560,000
Real estate capitalized costs	2,136,658
Real estate accumulated depreciation	-2,342,700
Real estate carrying value	34,353,958
Real estate date acquired	2-Feb-11
Depreciable lives	27 years 6 months
Retail Complex, Greeley, Colorado (Held Within 720 University, LLC) [Member] | Minimum [Member]
Real Estate Properties [Line Items]
Depreciable lives	1 year
Retail Complex, Greeley, Colorado (Held Within 720 University, LLC) [Member] | Maximum [Member]
Real Estate Properties [Line Items]
Depreciable lives	39 years
Retail Complex, Greeley, Colorado (Held Within 720 University, LLC) [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	9,741,463
Real estate initial cost	4,136,239
Real estate capitalized costs	7,539,507
Real estate sales	-128,274
Real estate carrying value	11,547,472
Real estate date acquired	31-Jul-00
Commercial and Residential Land Under Development, South Lake Tahoe, California [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	3,400,000
Real estate initial cost	17,871,561
Real estate capitalized costs	12,578,335
Real estate carrying value	30,449,896
Real estate date acquired	NaN, NaN
Depreciable lives
Retail Complex, South Lake Tahoe, California [Member] | Minimum [Member]
Real Estate Properties [Line Items]
Depreciable lives	5 years
Retail Complex, South Lake Tahoe, California [Member] | Maximum [Member]
Real Estate Properties [Line Items]
Depreciable lives	39 years
Retail Complex, South Lake Tahoe, California [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	10,445,000
Real estate initial cost	6,409,617
Real estate capitalized costs	16,946,784
Real estate accumulated depreciation	-144,505
Real estate carrying value	23,211,896
Real estate date acquired	NaN, NaN
The 133 Condominium Units Phoenix Arizona Held Within 54th Street Condos LLC [Member] | Minimum [Member]
Real Estate Properties [Line Items]
Depreciable lives	5 years
The 133 Condominium Units Phoenix Arizona Held Within 54th Street Condos LLC [Member] | Maximum [Member]
Real Estate Properties [Line Items]
Depreciable lives	27 years 6 months
The 133 Condominium Units Phoenix Arizona Held Within 54th Street Condos LLC [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	5,822,597
Real estate capitalized costs	3,459,377
Real estate impairment writedowns	-1,443,790
Real estate accumulated depreciation	-904,955
Real estate carrying value	6,933,229
Real estate date acquired	18-Nov-09
Residential and Commercial Land Gypsum Colorado [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	9,600,000
Real estate capitalized costs	53,434
Real estate impairment writedowns	-3,840,000
Real estate carrying value	5,813,434
Real estate date acquired	1-Oct-11
Depreciable lives
Assisted Living Facility, Bensalem, Pennsylvania [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	5,018,166
Real estate accumulated depreciation	-13,166
Real estate carrying value	5,005,000
Real estate date acquired	12-Dec-14
Depreciable lives	27 years 6 months
Medical Office Condominium Complex, Gilbert, Arizona [Member] | Minimum [Member]
Real Estate Properties [Line Items]
Depreciable lives	5 years
Medical Office Condominium Complex, Gilbert, Arizona [Member] | Maximum [Member]
Real Estate Properties [Line Items]
Depreciable lives	39 years
Medical Office Condominium Complex, Gilbert, Arizona [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	4,535,781
Real estate capitalized costs	180,378
Real estate carrying value	4,716,159
Real estate date acquired	19-May-10
Sixty Condominium Units, Lakewood, Washington [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	6,616,881
Real estate capitalized costs	65,502
Real estate impairment writedowns	-1,882,384
Real estate accumulated depreciation	-435,256
Real estate carrying value	4,364,743
Real estate date acquired	20-Aug-10
Depreciable lives	27 years 6 months
Storage Facility, Stockton, California [Member] | Minimum [Member]
Real Estate Properties [Line Items]
Depreciable lives	15 years
Storage Facility, Stockton, California [Member] | Maximum [Member]
Real Estate Properties [Line Items]
Depreciable lives	39 years
Storage Facility, Stockton, California [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	5,674,000
Real estate capitalized costs	42,980
Real estate impairment writedowns	-1,580,079
Real estate accumulated depreciation	-289,017
Real estate carrying value	3,847,884
Real estate date acquired	3-Jun-08
Office Condominium Complex, Roseville, California [Member] | Minimum [Member]
Real Estate Properties [Line Items]
Depreciable lives	2 years
Office Condominium Complex, Roseville, California [Member] | Maximum [Member]
Real Estate Properties [Line Items]
Depreciable lives	39 years
Office Condominium Complex, Roseville, California [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	8,569,286
Real estate capitalized costs	303,178
Real estate sales	-1,095,670
Real estate impairment writedowns	-3,712,707
Real estate accumulated depreciation	-379,884
Real estate carrying value	3,684,203
Real estate date acquired	26-Sep-08
Retail Building, Sacramento, California [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	3,890,968
Real estate carrying value	3,890,968
Real estate date acquired	3-Sep-10
Depreciable lives
The 75 Residential Lots, Auburn, California [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	13,746,625
Real estate capitalized costs	36,745
Real estate impairment writedowns	-9,904,826
Real estate carrying value	3,878,544
Real estate date acquired	27-Sep-07
Depreciable lives
Industrial Building, Sunnyvale, California [Member] | Minimum [Member]
Real Estate Properties [Line Items]
Depreciable lives	10 years
Industrial Building, Sunnyvale, California [Member] | Maximum [Member]
Real Estate Properties [Line Items]
Depreciable lives	39 years
Industrial Building, Sunnyvale, California [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	3,428,885
Real estate capitalized costs	54,514
Real estate accumulated depreciation	-455,665
Real estate carrying value	3,027,734
Real estate date acquired	5-Nov-09
Twelve Condominium and Three Commercial Units Tacoma Washington [Member] | Minimum [Member]
Real Estate Properties [Line Items]
Depreciable lives	27 years 6 months
Twelve Condominium and Three Commercial Units Tacoma Washington [Member] | Maximum [Member]
Real Estate Properties [Line Items]
Depreciable lives	39 years
Twelve Condominium and Three Commercial Units Tacoma Washington [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	2,486,400
Real estate capitalized costs	84,909
Real estate accumulated depreciation	-162,628
Real estate carrying value	2,408,681
Real estate date acquired	8-Jul-11
Marina and Boat Club With One Hundred Seventy Nine Boat Slips Isleton California [Member] | Minimum [Member]
Real Estate Properties [Line Items]
Depreciable lives	5 years
Marina and Boat Club With One Hundred Seventy Nine Boat Slips Isleton California [Member] | Maximum [Member]
Real Estate Properties [Line Items]
Depreciable lives	15 years
Marina and Boat Club With One Hundred Seventy Nine Boat Slips Isleton California [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	2,002,525
Real estate capitalized costs	255,543
Real estate accumulated depreciation	-37,620
Real estate carrying value	2,220,448
Real estate date acquired	29-Jan-13
Undeveloped Land, San Jose, California [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	3,025,992
Real estate impairment writedowns	-1,067,592
Real estate carrying value	1,958,400
Real estate date acquired	27-Dec-02
Depreciable lives
Golf Course, Auburn, California [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	1,917,981
Real estate capitalized costs	102,429
Real estate carrying value	2,020,410
Real estate date acquired	20-Jun-09
Depreciable lives
Unimproved Residential and Commercial Land, Bethel Island, California [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate initial cost	2,336,640
Real estate sales	-1,867
Real estate carrying value	2,334,773
Real estate date acquired	11-Mar-14
Depreciable lives
Miscellaneous Real Estate [Member]
Real Estate Properties [Line Items]
Real estate encumbrances (Notes payable)	0
Real estate accumulated depreciation	-909,891
Real estate carrying value	$7,348,973
Real estate date acquired	NaN, NaN
Depreciable lives

Schedule_III_Real_Estate_and_A4

Schedule III - Real Estate and Accumulated Depreciation (Details) - Changes in Real Estate Held for Sale and Investment (USD $)	3 Months Ended				12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Changes in Real Estate Held for Sale and Investment [Abstract]
Balance at beginning of period			$135,315,964		$135,315,964	$127,773,349
Balance at end of period				135,315,964	163,016,805	135,315,964
Acquisitions through foreclosure					9,572,406	19,602,478
Investments in real estate properties					21,987,250	9,017,333
Subtotal				156,393,160	166,875,620	156,393,160
Cost of real estate properties sold					1,529,227	18,023,870
Impairment losses on real estate properties	-123,500	-48,000	-7,540	-666,240	179,040	666,240
Depreciation of properties held for investment					$2,150,548	$2,387,086

Schedule_III_Real_Estate_and_A5

Schedule III - Real Estate and Accumulated Depreciation (Details) - Changes in Accumulated Depreciation (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Changes in Accumulated Depreciation [Abstract]
Balance at beginning of period	$9,599,719	$6,518,160
Depreciation expense	2,150,548	2,387,086
Previous accumulated depreciation on real estate moved back to held for investment		849,125
Subtotal	11,750,267	9,754,371
Accumulated depreciation of real estate sold during 2013		8,663
Accumulated depreciation on real estate moved to held for sale	5,674,980	145,989
Balance at end of period	$6,075,287	$9,599,719

Schedule_IV_Mortgage_Loans_on_2

Schedule IV - Mortgage Loans on Real Estate (Details) (USD $)	12 Months Ended
	Dec. 31, 2014
Schedule IV - Mortgage Loans on Real Estate (Details) [Line Items]
Percent of Total Loans	3.00%
The 133 Condominium Units Phoenix Arizona Held Within 54th Street Condos LLC [Member]
Schedule IV - Mortgage Loans on Real Estate (Details) [Line Items]
Provision for Loan and Lease Losses	$1,839,345
Changes in Mortgage Loans on Real Estate [Member]
Schedule IV - Mortgage Loans on Real Estate (Details) [Line Items]
Mortgage Loans on Real Estate, Federal Income Tax Basis	$68,570,000

Schedule_IV_Mortgage_Loans_on_3

Schedule IV - Mortgage Loans on Real Estate (Details) - Mortgage Loans on Real Estate (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
TYPE OF PROPERTY
Carrying Amount of Mortgages	$68,033,511	$58,796,293	$70,262,262
Principal Amount of Loans Subject to Delinquent Principal	9,476,081,000,000
Principal Amount of Loans Subject to Delinquent Payments	10,727,567,000,000
Mortgage Loans Between $0 and $500,000 [Member] | Maturity Date Current to March 2028 [Member] | Minimum [Member]
TYPE OF PROPERTY
Interest Rate	7.88%
Mortgage Loans Between $0 and $500,000 [Member] | Maturity Date Current to March 2028 [Member] | Maximum [Member]
TYPE OF PROPERTY
Interest Rate	8.00%
Mortgage Loans Between $0 and $500,000 [Member] | Maturity Date Current to March 2028 [Member]
TYPE OF PROPERTY
Carrying Amount of Mortgages	653,747
Principal Amount of Loans Subject to Delinquent Payments	253,747,000,000
Mortgage Loans Between $500,001 and $1,000,000 [Member] | Maturity Date Current to March 2017 [Member] | Minimum [Member]
TYPE OF PROPERTY
Interest Rate	7.50%
Mortgage Loans Between $500,001 and $1,000,000 [Member] | Maturity Date Current to March 2017 [Member] | Maximum [Member]
TYPE OF PROPERTY
Interest Rate	8.00%
Mortgage Loans Between $500,001 and $1,000,000 [Member] | Maturity Date Current to March 2017 [Member]
TYPE OF PROPERTY
Carrying Amount of Mortgages	5,627,223
Principal Amount of Loans Subject to Delinquent Principal	862,329,000,000
Mortgage Loans Between $1,000,001 and 5,000,000 [Member] | Maturity Date Current to October 2018 [Member] | Minimum [Member]
TYPE OF PROPERTY
Interest Rate	5.00%
Mortgage Loans Between $1,000,001 and 5,000,000 [Member] | Maturity Date Current to October 2018 [Member] | Maximum [Member]
TYPE OF PROPERTY
Interest Rate	10.00%
Mortgage Loans Between $1,000,001 and 5,000,000 [Member] | Maturity Date Current to October 2018 [Member]
TYPE OF PROPERTY
Carrying Amount of Mortgages	31,499,358
Principal Amount of Loans Subject to Delinquent Principal	1,078,752,000,000
Principal Amount of Loans Subject to Delinquent Payments	2,938,820,000,000
Mortage Loans over $5,000,000 [Member] | Maturity Date Current to August 2018 [Member] | Minimum [Member]
TYPE OF PROPERTY
Interest Rate	8.00%
Mortage Loans over $5,000,000 [Member] | Maturity Date Current to August 2018 [Member] | Maximum [Member]
TYPE OF PROPERTY
Interest Rate	11.00%
Mortage Loans over $5,000,000 [Member] | Maturity Date Current to August 2018 [Member]
TYPE OF PROPERTY
Carrying Amount of Mortgages	30,253,183
Principal Amount of Loans Subject to Delinquent Principal	7,535,000,000,000
Principal Amount of Loans Subject to Delinquent Payments	7,535,000,000,000
Commercial [Member] | Maturity Date Current to October 2018 [Member] | Minimum [Member]
TYPE OF PROPERTY
Interest Rate	5.00%
Commercial [Member] | Maturity Date Current to October 2018 [Member] | Maximum [Member]
TYPE OF PROPERTY
Interest Rate	10.00%
Commercial [Member] | Maturity Date Current to October 2018 [Member]
TYPE OF PROPERTY
Carrying Amount of Mortgages	52,531,537
Principal Amount of Loans Subject to Delinquent Principal	1,078,752,000,000
Principal Amount of Loans Subject to Delinquent Payments	1,078,752,000,000
Residential [Member] | Maturity Date Current to March 2028 [Member] | Minimum [Member]
TYPE OF PROPERTY
Interest Rate	7.50%
Residential [Member] | Maturity Date Current to March 2028 [Member] | Maximum [Member]
TYPE OF PROPERTY
Interest Rate	11.00%
Residential [Member] | Maturity Date Current to March 2028 [Member]
TYPE OF PROPERTY
Carrying Amount of Mortgages	13,491,906
Principal Amount of Loans Subject to Delinquent Principal	8,397,329,000,000
Principal Amount of Loans Subject to Delinquent Payments	7,788,747,000,000
Land Property [Member] | Maturity Date April 2015 to February 2016 [Member]
TYPE OF PROPERTY
Interest Rate	8.00%
Carrying Amount of Mortgages	2,010,068
Principal Amount of Loans Subject to Delinquent Payments	1,860,068,000,000
Total [Member]
TYPE OF PROPERTY
Carrying Amount of Mortgages	68,033,511
Principal Amount of Loans Subject to Delinquent Principal	9,476,081,000,000
Principal Amount of Loans Subject to Delinquent Payments	10,727,567,000,000
Maturity Date Current to March 2028 [Member] | Loan Position First [Member] | Minimum [Member]
TYPE OF PROPERTY
Interest Rate	5.00%
Maturity Date Current to March 2028 [Member] | Loan Position First [Member] | Maximum [Member]
TYPE OF PROPERTY
Interest Rate	11.00%
Maturity Date Current to March 2028 [Member] | Loan Position First [Member]
TYPE OF PROPERTY
Carrying Amount of Mortgages	65,533,511
Principal Amount of Loans Subject to Delinquent Principal	9,476,081,000,000
Principal Amount of Loans Subject to Delinquent Payments	10,727,567,000,000
Maturity Date October 2018 [Member] | Loan Position Second [Member]
TYPE OF PROPERTY
Interest Rate	10.00%
Carrying Amount of Mortgages	2,500,000
Total [Member]
TYPE OF PROPERTY
Carrying Amount of Mortgages	68,033,511
Principal Amount of Loans Subject to Delinquent Principal	9,476,081,000,000
Principal Amount of Loans Subject to Delinquent Payments	$10,727,567,000,000

Schedule_IV_Mortgage_Loans_on_4

Schedule IV - Mortgage Loans on Real Estate (Details) - Changes in Mortgage Loans on Real Estate (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Changes in Mortgage Loans on Real Estate [Abstract]
Balance at beginning of period	$58,796,293	$70,262,262
Balance at end of period	68,033,511	58,796,293
New loans	44,505,577	31,618,852
Discount accretion	122,004
Advances moved to principal of loans		22,880
Subtotal	103,423,874	101,903,994
Collection of principal	27,718,917	15,641,192
Foreclosures	$7,671,446	$27,466,509

Schedule_IV_Mortgage_Loans_on_5

Schedule IV - Mortgage Loans on Real Estate (Details) - Loans Which Exceed Three Percent of the Total Loans (USD $)	Dec. 31, 2014
Participating Mortgage Loans [Line Items]
Prior liens	$0
Face amount of mortgages	46,553,611
Carrying amount of mortgages	41,124,257
Principal amount of loans subject to delinquent principal or interest	5,695,655,000,000
Mixed Commercial Buildings Oakland California [Member] | Maturity Date 08/01/2018 and 10/01/2018 [Member]
Participating Mortgage Loans [Line Items]
Interest rate	10.00%
Prior liens	0
Face amount of mortgages	11,588,183
Carrying amount of mortgages	11,588,183
Principal amount of loans subject to delinquent principal or interest	0
Office Building and Single Family Home Dublin, California [Member] | Maturity Date 06/01/2016 [Member]
Participating Mortgage Loans [Line Items]
Interest rate	8.00%
Prior liens	0
Face amount of mortgages	8,500,000
Carrying amount of mortgages	7,780,000
Principal amount of loans subject to delinquent principal or interest	0
The 133 Condominium Units Phoenix Arizona Held Within 54th Street Condos LLC [Member] | Maturity Date 07/01/2009 [Member]
Participating Mortgage Loans [Line Items]
Interest rate	11.00%
Prior liens	0
Face amount of mortgages	7,535,000
Carrying amount of mortgages	5,695,655
Principal amount of loans subject to delinquent principal or interest	5,695,655,000,000
Office Building Santa Clara, California [Member] | Maturity Date 04/15/2016 [Member]
Participating Mortgage Loans [Line Items]
Interest rate	8.00%
Prior liens	0
Face amount of mortgages	5,850,000
Carrying amount of mortgages	5,850,000
Principal amount of loans subject to delinquent principal or interest	0
Marina Tiburon, California [Member] | Maturity Date 10/01/2015 [Member]
Participating Mortgage Loans [Line Items]
Interest rate	8.00%
Prior liens	0
Face amount of mortgages	3,200,000
Carrying amount of mortgages	3,200,000
Principal amount of loans subject to delinquent principal or interest	0
Retail Building South Lake Tahoe, California [Member] | Maturity Date 01/01/2017 [Member]
Participating Mortgage Loans [Line Items]
Interest rate	8.00%
Prior liens	0
Face amount of mortgages	4,593,803
Carrying amount of mortgages	2,809,838
Principal amount of loans subject to delinquent principal or interest	0
Apartment Building Berkeley, California [Member] | Maturity Date 06/15/2016 [Member]
Participating Mortgage Loans [Line Items]
Interest rate	8.00%
Prior liens	0
Face amount of mortgages	2,300,000
Carrying amount of mortgages	2,135,821
Principal amount of loans subject to delinquent principal or interest	0
Apartment Building San Anselmo, California [Member] | Maturity Date 03/01/2017 [Member]
Participating Mortgage Loans [Line Items]
Interest rate	7.50%
Prior liens	0
Face amount of mortgages	2,986,625
Carrying amount of mortgages	2,064,760
Principal amount of loans subject to delinquent principal or interest	$0