Owens Realty Mortgage (ORM) Inactive 10-Q8 Nov 182018 Q3 Quarterly reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2018	Nov. 05, 2018
Document Information [Line Items]
Entity Registrant Name	Owens Realty Mortgage, Inc.
Entity Central Index Key	1,556,364
Trading Symbol	orm
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		8,482,880
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
ASSETS
Cash, cash equivalents and restricted cash	$ 20,162,292	$ 5,670,816
Loans, net of allowance for loan losses of $1,509,678 in 2018 and $1,827,806 in 2017	144,212,131	144,343,844
Interest and other receivables	1,082,536	2,430,457
Other assets, net of accumulated depreciation and amortization of $229,236 in 2018 and $309,686 in 2017	430,650	725,341
Deferred financing costs, net of accumulated amortization of $20,659 in 2018 and $265,276 in 2017	413,176	26,823
Deferred tax assets, net	2,940,602	3,207,322
Investment in limited liability company	2,283,558	2,140,545
Real estate held for sale	37,026,093	56,110,472
Real estate held for investment, net of accumulated depreciation of $2,519,004 in 2018 and $3,316,753 in 2017	22,709,539	24,355,653
Total assets	231,260,577	239,011,273
LIABILITIES:
Dividends payable	1,696,576	1,572,047
Due to Manager	238,917	277,671
Accounts payable and accrued liabilities	1,347,598	1,390,329
Deferred gains on sales of real estate		302,895
Forward contract liability – share repurchase		2,731,171
Lines of credit payable	20,942,700	1,555,000
Notes and loans payable on real estate	15,807,566	30,192,433
Total liabilities	40,033,357	38,021,546
Commitments and Contingencies (Note 14)
EQUITY:
Preferred stock, $.01 par value per share, 5,000,000 shares authorized, no shares issued and outstanding at September 30, 2018 and December 31, 2017
Common stock, $.01 par value per share, 50,000,000 shares authorized, 11,198,119 shares issued, 8,482,880 and 9,095,454 shares outstanding at September 30, 2018 and December 31, 2017	111,981	111,981
Additional paid-in capital	182,437,522	182,437,522
Treasury stock, at cost – 2,715,239 and 2,102,665 shares at September 30, 2018 and December 31, 2017	(41,753,190)	(31,655,119)
Retained earnings	50,430,907	50,095,343
Total stockholders’ equity	191,227,220	200,989,727
Total liabilities and equity	$ 231,260,577	$ 239,011,273

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Loans, allowance of losses	$ 1,509,678	$ 1,827,806
Other assets, accumulated depreciation and amortization	229,236	309,686
Deferred financing costs, accumulated amortization	20,659	265,276
Real estate held for investment, accumulated depreciation	$ 2,519,004	$ 3,316,753
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized shares (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, share authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	11,198,119	11,198,119
Common stock, shares outstanding (in shares)	8,482,880	9,095,454
Treasury stock, shares (in shares)	2,715,239	2,102,665

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
Consolidated Statements of Income (Unaudited) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues:
Interest and related income from loans	$ 3,438,441	$ 2,963,394	$ 9,414,838	$ 8,151,798
Rental and other income from real estate properties	1,140,429	1,265,961	3,420,818	3,392,168
Other income	144,635	48,138	225,815	138,222
Total revenues	4,723,505	4,277,493	13,061,471	11,682,188
Expenses:
Management fees to Manager	718,284	827,281	2,185,999	2,781,474
Servicing fees to Manager	0	93,179	95,143	270,834
General and administrative expense	650,825	510,574	1,570,759	1,540,260
Rental and other expenses on real estate properties	939,337	1,251,217	3,348,088	3,890,536
Depreciation and amortization	173,640	302,925	596,840	916,668
Interest expense	710,569	471,942	1,833,275	1,120,917
Reversal of provision for loan losses	(242,022)	(396,980)	(207,654)	(221,700)
Impairment losses on real estate properties	745,648	367,831	745,648	649,457
Total expenses	3,696,281	3,427,969	10,168,098	10,948,446
Operating income	1,027,224	849,524	2,893,373	733,742
Gain on sales of real estate, net	1,372,925	582,496	2,484,740	14,460,030
Income before income taxes	2,400,149	1,432,020	5,378,113	15,193,772
Income tax expense	(150,910)	(1,275,700)	(316,720)	(2,089,827)
Net income	$ 2,249,239	$ 156,320	$ 5,061,393	$ 13,103,945
Per common share data:
Basic and diluted earnings per common share (in dollars per share)	$ 0.26	$ 0.02	$ 0.57	$ 1.28
Basic and diluted weighted average number of common shares outstanding (in shares)	8,572,614	10,173,448	8,859,495	10,222,529
Dividends declared per share of common stock (in dollars per share)	$ 0.20	$ 0.10	$ 0.56	$ 0.28

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Parent [Member]	Total
Balances (in shares) at Dec. 31, 2016	11,198,119		(950,642)
Balances at Dec. 31, 2016	$ 111,981	$ 182,437,522	$ (12,852,058)	$ 45,830,432	$ 215,527,877
Net income				13,103,945	13,103,945	$ 13,103,945
Dividends declared				(2,850,937)	(2,850,937)
Purchase of treasury stock (in shares)			(186,564)
Purchase of treasury stock			$ (3,197,118)		(3,197,118)
Balances (in shares) at Sep. 30, 2017	11,198,119		(1,134,206)
Balances at Sep. 30, 2017	$ 111,981	182,437,522	$ (16,049,176)	56,083,440	222,583,767
Balances (in shares) at Dec. 31, 2016	11,198,119		(950,642)
Balances at Dec. 31, 2016	$ 111,981	182,437,522	$ (12,852,058)	45,830,432	215,527,877
Balances (in shares) at Dec. 31, 2017	11,198,119		(2,102,665)
Balances at Dec. 31, 2017	$ 111,981	182,437,522	$ (31,655,119)	50,095,343	200,989,727
Net income				5,061,393	5,061,393	$ 5,061,393
Dividends declared				(4,892,724)	(4,892,724)
Purchase of treasury stock (in shares)			(612,574)
Purchase of treasury stock			$ (10,098,071)		(10,098,071)
Balances (in shares) at Sep. 30, 2018	11,198,119		(2,715,239)
Balances at Sep. 30, 2018	$ 111,981	182,437,522	$ (41,753,190)	50,430,907	191,227,220
Net effect of adoption of new accounting standards				$ 166,895	$ 166,895

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
Consolidated Statements of Cash Flows (Unaudited) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income					$ 5,061,393	$ 13,103,945
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Gain on sales of real estate, net	$ (1,372,925)	$ (582,496)	$ (1,112,000)	$ (13,878,000)	(2,484,740)	(14,460,030)
Deferred income tax expense					266,720	2,089,827
Distribution received from equity method investee					79,500	90,000
Income in earnings of equity method investee					(222,513)	(137,321)
Reversal of loan losses					(207,654)	(221,700)
Impairment losses on real estate properties	745,648	367,831			745,648	649,457
Depreciation and amortization of real estate and other assets					596,840	916,668
Amortization of deferred financing costs to interest expense					194,957	218,131
Accretion of discount on loans					(171,750)
Deferred loans fees, net of amortization					189,126
Changes in operating assets and liabilities:
Interest and other receivables					642,671	(72,989)
Other assets					217,455	(51,899)
Accounts payable and accrued liabilities					(42,731)	(2,168,626)
Due to Manager					(38,754)	(25,979)
Forward contract liability					(459,688)
Net cash provided by (used in) operating activities					4,366,480	(70,516)
CASH FLOWS FROM INVESTING ACTIVITIES:
Principal collected on loans					67,636,662	47,258,022
Investments in loans					(58,771,606)	(55,004,420)
Investment in real estate properties					(429,437)	(10,390,293)
Net proceeds from disposition of real estate properties and other assets					14,405,603	54,365,711
Purchases of furniture, fixtures and equipment						(16,170)
Net cash provided by investing activities					22,841,222	36,212,850
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances on notes payable					243,267	10,091,209
Repayments on notes payable					(14,769,853)	(13,873,448)
Advances on line of credit					64,241,706	16,300,000
Repayments on line of credit					(44,854,006)	(21,276,000)
Payment of deferred financing costs					(439,591)	(12,500)
Purchase of treasury stock					(12,369,554)	(3,197,118)
Dividends paid (including tax payments on behalf of shareholders)					(4,768,195)	(3,240,651)
Net cash used in financing activities					(12,716,226)	(15,208,508)
Net increase in cash, cash equivalents and restricted cash					14,491,476	20,933,826
Cash, cash equivalents and restricted cash at beginning of period			$ 5,670,816	$ 6,934,243	5,670,816	6,934,243	$ 6,934,243
Cash, cash equivalents and restricted cash at end of period	20,162,292	27,868,069			20,162,292	27,868,069	5,670,816
Supplemental Disclosures of Cash Flow Information
Cash paid during the period for interest (excluding amounts capitalized)					1,587,876	927,708
Cash paid during the period for interest that was capitalized						472,357
Supplemental Disclosures of Non-Cash Activity
Increase in loans from sales of real estate					8,679,065
Change in capital expenditures financed through accounts payable						(206,210)
Amortization of deferred financing costs capitalized to construction project						(76,260)
Dividends declared but not paid	$ (1,696,576)	$ (1,012,782)			(1,696,576)	(1,012,782)	$ (1,572,047)
Reversal of deferred gain on adoption of ASU 2014-09					(302,895)
Loan discounts established on adoption of ASU 2014-09					$ 136,000

Note 1 - Organization

Note 1 - Organization	9 Months Ended
Note 1 - Organization	Sep. 30, 2018
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 Owens Realty Mortgage, Inc. (the “Company”) was incorporated on August 9, 2012, 50,000,000 $0.01 5,000,000 $0.01 4, February 12, 2013 ( No. 333 184392 April 16, 2013 May 20, 2013. The Company has elected to be taxed as a real estate investment trust (“REIT”) under the Internal Revenue Code of 1986, 100% 90%

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
Note 2 - Summary of Significant Accounting Policies	Sep. 30, 2018
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES In the opinion of the management of the Company, the accompanying unaudited financial statements contain all adjustments, consisting of normal, recurring adjustments, necessary to present fairly the financial information included therein. Certain information and footnote disclosures presented in the annual consolidated financial statements are not 10 December 31, 2017 March 13, 2018. three nine September 30, 2018 not December 31, 2018. 10 Basis of Presentation Princip les of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned taxable REIT subsidiaries (“TRSs”) and its majority- and wholly-owned limited liability companies. The Company is in the business of providing mortgage lending services and manages its business as one Certain reclassifications, not 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 are inherently imprecise and actual results could differ significantly from such estimates. Recently Issued Accounting Pronouncements In June 2016, 2016 13, 326 2016 13 2016 13 December 15, 2019, December 15, 2018. 2016 13 not may In February 2016, 2016 02, 842 2016 02 December 15, 2018, not may 2014 09, not 2016 02 not In July 2018, 2018 11, 842 2016 02 not not 2014 09. In August 2018, 2018 13, 820 2018 13 820. December 15, 2019. not 2018 13 Recently Adopted Accounting Pronouncements On January 1, 2018, 2017 01, 805 2017 01 2017 01 March 31, 2018 not On January 1, 2018, 2016 18, 230 2016 18 2016 18 March 31, 2018 On January 1, 2018, 2016 15, 230 2016 15 eight 2016 15 March 31, 2018 2016 15. On January 1, 2018, 2014 09, 606” 606. not 606, 606, 2016 02, The Company adopted ASC 606 not January 1, 2018. January 1, 2018 606 $167,000 January 1, 2018 606 four two $303,000 two $136,000. On January 1, 2018, 2016 01, 825 10 2016 01 2016 01 not 1 2 3 4 2016 01 2016 01 March 31, 2018 13. Significant Accounting Policies The significant accounting policies used in the preparation of these interim consolidated financial statements are disclosed in the Company’s consolidated financial statements for the year ended December 31, 2017 2017 10 no nine September 30, 2018, Real Estate Held for Sale The Company records a gain or loss from the sale of real estate when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the Company finances the sale of real estate to the buyer, the Company assesses whether the buyer is committed to perform their obligations under the contract and whether the collectability of the transaction price is probable. Once these criteria are met, the real estate is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. In determining the gain or loss on the sale, the Company adjusts the transaction price and related gain (loss) on sale if a significant financing component is present. This adjustment is based on management’s estimate of the fair value of the loan extended to the buyer to finance the sale.

Note 3 - Loans and Allowance fo

Note 3 - Loans and Allowance for Loan Losses	9 Months Ended
Note 3 - Loans and Allowance for Loan Losses	Sep. 30, 2018
Notes to Financial Statements
Allowance for Credit Losses [Text Block]	NOTE 3 – LOANS AND ALLOWANCE FOR LOAN LOSSES Loans are generally stated at the principal amount outstanding, net of unamortized loan discounts and deferred loan fees which totaled approximately $433,000 $189,000 September 30, 2018, no December 31, 2017. second third ninety not not not April 1, 2018, 30% 30% 70% 9 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 not Regardless of a loan type, a loan is considered impaired when, based on current information and events, management believes it is probable that the Company will be unable to collect all amounts due, including principal and interest, according to the contractual terms of the original agreement. 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 fourth may 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 not The determination of the general reserve for loans that are not not 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 not 1 2 3 Land Loans Commercial and Residential Real Estate Loans may Management monitors the credit quality of the Company’s loan portfolio on an ongoing basis using certain credit quality indicators including a loan’s delinquency status and internal asset classification. A loan is considered classified when it meets the definition of impaired as described above. The following tables show the changes in the allowance for loan losses by portfolio segment for the three nine September 30, 2018 2017 September 30, 2018 December 31, 2017 2018 Commercial Residential Land Total Allowance for loan losses: Three Months Ended September 30, 201 8 Beginning balance $ 1,191,091 $ 258,263 $ 302,346 $ 1,751,700 Charge-offs — — — — Recoveries — — — — Provision (122,813 ) (112,163 ) (7,046 ) (242,022 ) Ending Balance $ 1,068,278 $ 146,100 $ 295,300 $ 1,509,678 Nine Months Ended September 30, 201 8 Beginning balance $ 1,069,458 $ 451,537 $ 306,811 $ 1,827,806 Charge-offs — (186,708 ) — (186,708 ) Recoveries — 76,234 — 76,234 Provision (1,180 ) (194,963 ) (11,511 ) (207,654 ) Ending balance $ 1,068,278 146,100 295,300 1,509,678 As of September 30, 2018 Ending balance: individually evaluated for impairment $ — $ — $ — $ — Ending balance: collectively evaluated for impairment $ 1,068,278 $ 146,100 $ 295,300 $ 1,509,678 Ending balance $ 1,068,278 $ 146,100 $ 295,300 $ 1,509,678 Loans: Ending balance: individually evaluated for impairment $ 1,306,399 $ 4,500,705 $ — $ 5,807,104 Ending balance: collectively evaluated for impairment $ 131,811,193 $ 3,168,312 $ 4,935,200 $ 139,914,705 Ending balance $ 133,117,592 $ 7,669,017 $ 4,935,200 $ 145,721,809 2017 Commercial Residential Land Total Allowance for loan losses: Three Months Ended September 30, 201 7 Beginning balance $ 1,149,989 $ 1,017,016 $ 454,450 $ 2,621,455 Charge-offs — (86,119 ) — (86,119 ) Reversal (147,516 ) (40,040 ) (209,424 ) (396,980 ) Ending Balance $ 1,002,473 $ 890,857 $ 245,026 $ 2,138,356 Nine Months Ended September 30, 201 7 Beginning balance $ 864,971 $ 1,331,318 $ 510,533 $ 2,706,822 Charge-offs — (373,766 ) — (373,766 ) Recoveries 27,000 — — 27,000 Provision (Reversal) 110,502 (66,695 ) (265,507 ) (221,700 ) Ending balance $ 1,002,473 $ 890,857 $ 245,026 $ 2,138,356 As of December 31 , 2017 Ending balance: individually evaluated for impairment $ — $ 186,708 $ — $ 186,708 Ending balance: collectively evaluated for impairment $ 1,069,458 $ 264,829 $ 306,811 $ 1,641,098 Ending balance $ 1,069,458 $ 451,537 $ 306,811 $ 1,827,806 Loans: Ending balance: individually evaluated for impairment $ 1,212,851 $ 7,321,359 $ — $ 8,534,210 Ending balance: collectively evaluated for impairment $ 126,660,430 $ 5,849,436 $ 5,127,574 $ 137,637,440 Ending balance $ 127,873,281 $ 13,170,795 $ 5,127,574 $ 146,171,650 The following tables show an aging analysis of the loan portfolio by the time monthly payments are past due as of September 30, 2018 December 31, 2017. 90 September 30, 2018 December 31, 2017. September 30, 2018 Loans 30-59 Days Past Due Loans 60-89 Days Past Due Loans 90 or More Days Past Due Other Impaired/ Non- Accrual Loans Total Past Due Loans Current Loans Total Loans Commercial $ — $ — $ — $ 1,306,399 $ 1,306,399 $ 131,811,193 $ 133,117,592 Residential 2,360,681 — 1,937,475 202,549 4,500,705 3,168,312 7,669,017 Land — — — — — 4,935,200 4,935,200 $ 2,360,681 $ — $ 1,937,475 $ 1,508,948 $ 5,807,104 $ 139,914,705 $ 145,721,809 The above table as of September 30, 2018 six $8,544,000 $1,780,000 30 $1,500,000 60 89 $5,264,000 90 $4,298,000 $1,306,000 December 31 , 201 7 Loans 30-59 Days Past Due Loans 60-89 Days Past Due Loans 90 or More Days Past Due Other Impaired/ Non- Accrual Loans Total Past Due Loans Current Loans Total Loans Commercial $ — $ — $ — $ 1,212,851 $ 1,212,851 $ 126,660,430 $ 127,873,281 Residential 1,938,895 2,737,538 2,430,878 214,048 7,321,359 5,849,436 13,170,795 Land — — — — — 5,127,574 5,127,574 $ 1,938,895 $ 2,737,538 $ 2,430,878 $ 1,426,899 $ 8,534,210 $ 137,637,440 $ 146,171,650 The above table as of December 31, 2017 seven $7,585,000 $4,585,000 $3,000,000 30 59 $1,585,000 90 $3,000,000 30 $7,107,000 The following tables show information related to impaired loans as of and for the three nine September 30, 2018: As of September 30, 201 8 Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: Commercial $ 1,317,274 $ 1,306,399 $ — Residential 4,545,617 4,500,705 — Land — — — $ 5,862,891 $ 5,807,104 $ — With an allowance recorded: Commercial $ — $ — $ — Residential — — — Land — — — $ — $ — $ — Total s : Commercial $ 1,317,274 $ 1,306,399 $ — Residential 4,545,617 4,500,705 — Land — — — $ 5,862,891 $ 5,807,104 $ — Three Months Ended September 30, 2018 Nine Months Ended September 30 , 201 8 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ 1,306,394 $ 32,376 $ 1,274,564 $ 94,775 Residential 7,473,423 197,390 6,882,343 322,424 Land — — — — $ 8,779,817 $ 229,766 $ 8,156,907 $ 417,199 With an allowance recorded: Commercial $ — $ — $ — $ — Residential — — 152,436 — Land — — — — $ — $ — $ 152,436 $ — Total s : Commercial $ 1,306,394 $ 32,376 $ 1,274,564 $ 94,775 Residential 7,473,423 197,390 7,034,779 322,424 Land — — — — $ 8,779,817 $ 229,766 $ 8,309,343 $ 417,199 The following tables show information related to impaired loans as of December 31, 2017 three nine September 30, 2017: As of December 31 , 201 7 Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: Commercial $ 1,222,499 $ 1,212,851 $ — Residential 6,610,216 6,505,469 — Land — — — $ 7,832,715 $ 7,718,320 $ — With an allowance recorded: Commercial $ — $ — $ — Residential 1,302,707 815,890 186,708 Land — — — $ 1,302,707 $ 815,890 $ 186,708 Total s : Commercial $ 1,222,499 $ 1,212,851 $ — Residential 7,912,923 7,321,359 186,708 Land — — — $ 9,135,422 $ 8,534,210 $ 186,708 Three Months Ended September 30, 2017 Nine Months Ended September 30 , 201 7 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ — $ — $ — $ — Residential 218,940 4,841 222,503 14,734 Land — — — — $ 218,940 $ 4,841 $ 222,503 $ 14,734 With an allowance recorded: Commercial $ — $ — $ — $ — Residential 2,702,068 — 3,631,609 — Land — — — — $ 2,702,068 $ — $ 3,631,609 $ — Total s : Commercial $ — $ — $ — $ — Residential 2,921,008 4,841 3,854,112 14,734 Land — — — — $ 2,921,008 $ 4,841 $ 3,854,112 $ 14,734 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. The average recorded investment and interest income recognized on impaired loans with no may no Troubled Debt Restructurings The Company has allocated approximately $0 $187,000 $1,520,000 $2,739,000 September 30, 2018 December 31, 2017, not No three nine September 30, 2018 2017, twelve three nine September 30, 2018 2017.

Note 4 - Investment in Limited

Note 4 - Investment in Limited Liability Company	9 Months Ended
Note 4 - Investment in Limited Liability Company	Sep. 30, 2018
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	NOTE 4 – INVESTMENT IN LIMITED LIABILITY COMPANY During 2008, 1850 “1850” July 2008, two two 1850. 1850 The Company received distributions from 1850 $0 $80,000 three nine September 30, 2018 $0 $90,000 three nine September 30, 2017. 1850 $143,000 $47,000 three September 30, 2018 2017, $223,000 $137,000 nine September 30, 2018 2017,

Note 5 - Real Estate Held for S

Note 5 - Real Estate Held for Sale	9 Months Ended
Note 5 - Real Estate Held for Sale	Sep. 30, 2018
Notes to Financial Statements
Real Estate Owned [Text Block]	NOTE 5 - REAL ESTATE HELD FOR SALE Real estate properties held for sale as of September 30, 2018 December 31, 2017 September 30, 2018 December 31, 2017 Residential $ 16,168,337 $ 24,627,710 Land 9,704,533 14,389,620 Retail 7,674,211 7,632,893 Golf course — 1,999,449 Marina 1,516,000 2,207,675 Office 1,963,012 — Assisted care — 5,253,125 $ 37,026,093 $ 56,110,472 Transfers During the nine September 30, 2018, five two one two $6,725,000 not nine September 30, 2018, one $6,561,000 no three September 30, 2018, no During the three nine September 30, 2017, three one one one six three two one $9,240,000 $11,085,000, one $154,000 one three September 30, 2017. Impairment Losses During the three nine September 30, 2018, $746,000 $692,000 $54,000 October 2018). During the three nine September 30, 2017, $368,000 $649,000, second third 2017. Sales During the three September 30, 2018, two two four $8,708,000 $2,703,000 $1,373,000. During the six June 30, 2018, three two 1/7 th six $14,376,000 $5,976,000 $1,112,000. During the three September 30, 2017, one one 1,000 $2,288,000, $582,000. During the six June 30, 2017, six $52,078,000, $13,878,000. Foreclosure Activity There were no three nine September 30, 2018 2017.

Note 6 - Real Estate Held for I

Note 6 - Real Estate Held for Investment	9 Months Ended
Note 6 - Real Estate Held for Investment	Sep. 30, 2018
Notes to Financial Statements
Real Estate Held for Investment Disclosure [Text Block]	NOTE 6 - REAL ESTATE HELD FOR INVESTMENT Real estate held for investment as of September 30, 2018 December 31, 2017 September 30, 2018 December 31, 2017 Retail $ 16,148,516 $ 16,623,238 Land 6,561,023 2,018,068 Residential — 2,356,995 Office — 3,357,352 $ 22,709,539 $ 24,355,653 The balances of land and the major classes of depreciable property for real estate held for investment as of September 30, 2018 December 31, 2017 September 30, 2018 December 31, 2017 Land and land improvements $ 7,908,072 $ 5,112,063 Buildings and improvements 17,320,471 22,560,343 25,228,543 27,672,406 Less: Accumulated depreciation (2,519,004 ) (3,316,753 ) $ 22,709,539 $ 24,355,653 It is the Company’s intent to sell its real estate properties held for investment, but expected sales of these properties are not Depreciation expense was approximately $161,000 $288,000 three September 30, 2018 2017, $560,000 $872,000 nine September 30, 2018 2017, Certain of the Company’s real estate properties held for sale and investment are leased to tenants under noncancellable leases with remaining terms ranging from one ten five September 30, 2018 Twelve months ending September 30: 2019 $ 2,863,178 2020 1,867,760 2021 1,708,099 2022 1,535,077 2023 1,198,256 Thereafter (through 2028) 1,520,640 Total $ 10,693,010

Note 7 - Line of Credit Payable

Note 7 - Line of Credit Payable	9 Months Ended
Note 7 - Line of Credit Payable	Sep. 30, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 7 The Company borrows funds under a restated secured revolving credit facility with California Bank & Trust and other lenders described below (the “CB&T Line of Credit”). As of September 30, 2018 December 31, 2017, As of September 30 , 201 8 As of December 31, 201 7 Outstanding Balance Total Current Commitment Outstanding Balance Total Current Commitment CB&T Line of Credit $ 20,942,700 $ 49,657,048 $ 1,555,000 $ 27,259,000 CB&T Line of Credit Effective September 4, 2018, The maximum borrowings available (total commitment) to the Company under the CB&T Line of Credit is the lesser of $75 $10 may $25 May 15, 2020, $3,500,000 As of September 30, 2018, $20,942,700 $0 $49,657,000 $28,714,000 September 4, 2018, 1 x 0.25% 0.0% 1.0% 0.75% 2 x 3.00% 2.75% 3.75% 3.50% one 0.25% one 1.00% 5.50% September 30, 2018. 2.00% 5.0% Amounts owing under the CB&T Line of Credit may $412,500 $434,000 $444,000 $40,000 three September 30, 2018 2017, $21,000 $40,000, $787,000 $271,000 nine September 30, 2018 2017, $47,000 $117,000, Borrowings are secured by certain assets of the Company. These collateral assets will include the grant to the lenders of first September 30, 2018, Loans: September 30 , 201 8 Commercial $ 49,272,218 Residential 384,830 Total $ 49,657,048 The CB&T Line of Credit agreements contain financial covenants which are customary for a loan of this type. Management is not September 30, 2018.

Note 8 - Notes and Loans Payabl

Note 8 - Notes and Loans Payable on Real Estate	9 Months Ended
Note 8 - Notes and Loans Payable on Real Estate	Sep. 30, 2018
Notes to Financial Statements
Mortgage Notes Payable Disclosure [Text Block]	NOTE 8 The Company had the following notes and loans payable outstanding as of September 30, 2018 December 31, 2017: September 30, 2018 Interest Rate December 31, 2017 Interest Rate Payment Terms/Frequency Maturity Date Tahoe Stateline Venture, LLC Loan Payable $ 12,966,818 4.22% $ 13,242,514 4.22% Amortizing Monthly January 2021 Zalanta Construction Loan Payable 2,925,398 6.75% 17,176,288 6.00% Interest Only Monthly November 2018 Principal amount $ 15,892,216 $ 30,418,802 Less unamortized deferred financing costs (84,650 ) (226,369 ) Notes and loans payable, net $ 15,807,566 $ 30,192,433 The following table shows maturities by year on these notes and loans payable as of September 30, 2018: Twelve months ending September 30: 2019 $ 3,308,478 2020 399,562 2021 12,184,176 2022 — 2023 — Thereafter — $ 15,892,216 Tahoe Stateline Venture, LLC Loan Payable In December 2014, $14,500,000. $10,445,000 first $3,830,000 September 2015. The maturity date of the TSV Loan is January 1, 2021 ( 3.47% January 1, 2018 three 4.22% five 5.00% ten 10.00% 90 may During the term of the TSV Loan, TSV will make equal combined payments of principal and accrued interest on the first 300 The Credit Agreement required the payment of a closing fee of $108,750 $218,000. three September 30, 2018 2017, $146,000 $125,000, $9,000 $9,000, nine September 30, 2018 2017, $440,000 $378,000, $27,000 $27,000, The TSV Loan documents contain financial covenants which are customary for loans of this type. Management is not September 30, 2018. Zalanta Construction Loan Payable In August 2016, $31,000,000, October 2018 ( Borrowings under the ZRV Loan documents were for payment or reimbursement of approved Project costs. All borrowings under the ZRV Loan bore interest at the Wall Street Journal Prime Rate plus 1.50% September 30, 2018 6.75%. Interest only payments were payable monthly from an established interest reserve. In addition, commencing on August 18, 2017 $6 July 27, 2018, November 1, 2018 Borrowings were secured by: (i) a first $3,000,000 2017 $3,000,000 The Loan Agreement required the payment of an origination fee of $310,000 $400,000 $6,000 2018. three nine September 30, 2018, $120,000 $605,000, $20,000 $120,000, nine September 30, 2017, $76,000 nine September 30, 2017, $472,000 three nine September 30, 2017, $307,000 $472,000, $50,000 $74,000 The ZRV Loan documents contain financial covenants which are customary for loans of this type. Management is not September 30, 2018.

Note 9 - Transactions With Affi

Note 9 - Transactions With Affiliates	9 Months Ended
Note 9 - Transactions With Affiliates	Sep. 30, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 9 - TRANSACTIONS WITH AFFILIATES The Company is managed by OFG pursuant to the terms of our charter and the Management Agreement, as amended, between the Company and the Manager. Until July 1, 2017, not 2.75% 12 July 1, 2017 March 31, 2018, 1/12th 1.50% 10 December 31, 2017. April 1, 2018, “Amendment to Management Agreement” All of the Company’s loans are serviced by OFG, and until April 1, 2018, not 0.25% April 1, 2018, “Amendment to Management Agreement” Management fees amounted to approximately $718,000 $827,000 three September 30, 2018 2017, $2,186,000 $2,781,000 nine September 30, 2018 2017, $0 $93,000 three September 30, 2018 2017, $95,000 $271,000 nine September 30, 2018 2017, September 30, 2018 December 31, 2017, $239,000 $245,000, Until April 1, 2018, April 1, 2018, 30% 70% “Amendment to Management Agreement” $48,000 $52,000 three nine September 30, 2018, $111,000 $15,000 three September 30, 2018 2017, $128,000 $37,000 nine September 30, 2018 2017, The Company remits other miscellaneous fees to OFG, which are collected from loan payments, loan payoffs or advances from loan principal (i.e. funding, demand and partial release fees). The amounts paid to or collected by OFG for such fees totaled approximately $5,000 $4,000, three September 30, 2018 2017 $16,000 $14,000, nine September 30, 2018 2017, OFG originates all loans the Company invests in and, until April 1, 2018, April 1, 2018, 30% 70% “Amendment to Management Agreement” $46,000 $247,000 three nine September 30, 2018, $44,000 $58,000, three nine September 30, 2018, $108,000 $1,413,000, $10,500,000 $91,474,000, three nine September 30, 2017, $157,000 $1,313,000, $7,369,000 $70,380,000, OFG is reimbursed by the Company for the actual cost of goods, services and materials used for or by the Company and paid by OFG. Until April 1, 2018, “Amendment to Management Agreement” $0 $96,000 three September 30, 2018 2017, $105,000 $286,000 nine September 30, 2018 2017, September 30, 2018 December 31, 2017, $0 $32,000 $3,000 $2,000 nine September 30, 2018 2017, The Company paid Investor’s Yield, Inc. (a wholly owned subsidiary of OFG) less than $1,000 nine September 30, 2018 2017. Amendment to Management Agreement April 1, 2018, No. 1 ● Reduced Management Fee one twelfth 1/12 1.50% first $300,000,000 1.25% $300,000,000. ● Company to Receive 30% thirty 30% thirty 30% seventy 70% ● Company to Receive 30% thirty 30% seventy 70% ● Elimination of Service Fees no ● Elimination of Certain Expense Reimbursements no

Note 10 - Stockholders' Equity

Note 10 - Stockholders' Equity	9 Months Ended
Note 10 - Stockholders' Equity	Sep. 30, 2018
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 10 – STOCKHOLDERS’ EQUITY Dividends On September 17, 2018, $0.20 September 28, 2018. October 12, 2018 $1,696,576. April 25, 2018, $0.20 June 29, 2018. July 13, 2018 $1,746,713. March 12, 2018, $0.16 March 30, 2018. April 13, 2018 $1,449,435. On September 13, 2017, $0.10 September 30, 2017. October 13, 2017 $1,006,391. June 13, 2017, $0.10 June 30, 2017. July 13, 2017 $1,024,748. March 16, 2017, $0.08 March 31, 2017. April 13, 2017 $819,798. Stock Repurchase Program On June 9, 2017, 10b5 1 “2017 $10 2017 2017 July 13, 2017 December 31, 2017, 341,086 2017 $5,820,000 $17.06 4,000 December 29, 2017 January 2018 $65,000 $16.18 2017 December 29, 2017. On March 12, 2018, 10b5 1 “2018 $10 2018 2018 March 19, 2018 nine September 30, 2018, 608,574 2018 $10,033,000 $16.49 2018 September 17, 2018

Note 11 - Contingency Reserves

Note 11 - Contingency Reserves	9 Months Ended
Note 11 - Contingency Reserves	Sep. 30, 2018
Notes to Financial Statements
Contingencies Disclosure [Text Block]	NOTE 1 1 – CONTINGENCY RESERVES In accordance with its charter, the Company is required to maintain cash, cash equivalents and marketable securities as contingency reserves in an aggregate amount of 1 1/2% not The contingency reserves required per the charter as of September 30, 2018 December 31, 2017 $3,266,000 $3,464,000,

Note 12 - Income Taxes

Note 12 - Income Taxes	9 Months Ended
Note 12 - Income Taxes	Sep. 30, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 12 The Company operates in such a manner as to qualify as a REIT, under the provisions of the Internal Revenue Code of 1986, 90% not 100% Taxable income from non-REIT activities managed through the Company's taxable REIT subsidiaries (“TRS”) (currently Lone Star Golf, Inc. and Zalanta Resort at the Village, LLC) is subject to federal, state and local income taxes. The Company did not three nine September 30, 2018 2017 December 31, 2017 2016 not $1,208,000 September 30, 2018 2033 2037, 2018 not September 2018 two During 2016, two 75 $7,249,000 $15,450,000 December 31, 2016. 2017, $4,041,655 34% 21% 2018 December 22, 2017, The components of the income tax expense (benefit) as it relates to the Company’s taxable income (loss) from domestic TRSs during the three nine September 30, 2018 2017 Three and Nine Months Ended September 30, 2018 Federal State and Local Total Three Months: Change in valuation allowance $ 66,204 $ 22,016 $ 88,220 Other 2,829 9,861 12,690 Income tax expense (benefit) $ 69,033 $ 31,877 $ 100,910 Nine Months: Change in valuation allowance $ 244,340 $ 102,855 $ 347,195 Other (61,877 ) (18,598 ) (80,475 ) Income tax expense (benefit) $ 182,463 $ 84,257 $ 266,720 Three and Nine Months Ended September 30 , 201 7 Federal State and Local Total Three Months: Change in valuation allowance $ 1,185,731 $ 239,961 $ 1,425,692 Other (134,811 ) (15,181 ) (149,992 ) Income tax expense (benefit) $ 1,050,920 $ 224,780 $ 1,275,700 Nine Months: Change in valuation allowance $ 1,917,598 $ 239,961 $ 2,157,559 Other (70,806 ) 3,074 (67,732 ) Income tax expense (benefit) $ 1,846,792 $ 243,035 $ 2,089,827 A reconciliation of the income tax provision (benefit) based upon the statutory tax rates to the effective rates of our taxable REIT subsidiaries is as follows for the three nine September 30, 2018 2017: Three Months Ended Nine Months Ended September 30, 201 8 September 30, 201 7 September 30, 201 8 September 30, 201 7 Tax expense (benefit) at Federal statutory rate $ 9,496 $ (58,503 ) $ (44,212 ) $ 28,646 State income tax expense, net of federal effect 25,183 148,355 66,562 163,289 Other 27 117 30 (19,706 ) Change in valuation allowance - Federal 66,204 1,185,731 244,340 1,917,598 Income tax expense (benefit) $ 100,910 $ 1,275,700 $ 266,720 $ 2,089,827 Significant components of the Company’s deferred tax assets (liabilities) for its TRS entities are as follows as of September 30, 2018 December 31, 2017: Deferred tax assets (liabilities): September 30 , 2018 December 31, 201 7 Real estate basis differences $ 4,151,295 $ 4,255,681 Net operating losses 1,543,399 1,380,138 Total deferred tax assets 5,694,694 5,635,819 Valuation allowance (2,754,092 ) (2,428,497 ) Net deferred tax assets $ 2,940,602 $ 3,207,322 Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts for income tax purposes, as well as operating loss and tax credit carryforwards. The Company evaluates the realizability of its deferred tax assets and recognizes a valuation allowance if, based on the available evidence, both positive and negative, it is more likely than not not Management has estimated future taxable gains and losses on sale of ZRV real estate assets to determine how much of the deferred tax assets are realizable. This realizability analysis is inherently subjective and actual results could differ from these estimates. Based on an assessment of all factors, it was determined that a valuation allowance of $2,754,000 $2,428,000 September 30, 2018 December 31, 2017, not $6,829,000 $1,563,000, September 30, 2018. $3,511,000 September 30, 2018; not not not 2036 2037, 2018 not The Company recently discovered that its 2012 1120 1120, 2012 2013 2012 2013. $50,000 $50,000 not 2017 2018 not $3,000,000 $9,000,000, not not $50,000 three nine September 30, 2018.

Note 13 - Fair Value

Note 13 - Fair Value	9 Months Ended
Note 13 - Fair Value	Sep. 30, 2018
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 1 3 – FAIR VALUE The Company discloses fair value of its financial and nonfinancial assets and liabilities pursuant to ASC 820 Fair Value Measurements and Disclosures 820 Fair value is defined in ASC 820 820 three may Level 1 Quoted prices in active markets for identical assets or liabilities Level 2 Observable inputs other than Level 1 not Level 3 Unobservable inputs that are supported by little or no Level 3 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 one 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 nonrecurring basis. There were no Impaired Loans The Company does not may 310 10 35. third not September 30, 2018 December 31, 2017, third 820, 3. 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 third two 2 3 The following table presents information about the Company’s assets and liabilities measured at fair value on a nonrecurring basis as of September 30, 2018 December 31, 2017: Fair Value Measurements Using Fair Value Quoted Prices In Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs September 30, 201 8 Nonrecurring: Real estate properties: Commercial $ 1,516,000 $ — $ — $ 1,516,000 Land 4,195,765 — 2,284,260 1,911,505 Total real estate properties $ 5,711,765 $ — $ 2,284,260 $ 3,427,505 December 31, 201 7 Nonrecurring Impaired loans: Residential $ 1,115,999 — $ — $ 1,115,999 Total impaired loans $ 1,115,999 $ — $ — $ 1,115,999 Real estate properties: Commercial $ 7,460,800 — $ — $ 7,460,800 Land 1,914,870 1,914,870 Total real estate properties $ 9,375,670 $ — $ — $ 9,375,670 There was no three nine September 30, 2017. $746,000 $368,000 three September 30, 2018 2017, $746,000 $649,000 nine September 30, 2018 2017, There were no September 30, 2018 December 31, 2017. three nine September 30, 2018 2017, one $2,338,000 1 $54,000 September 30, 2018. October 2018. The following table presents quantitative information about Level 3 September 30, 2018 December 31, 2017: At September 30, 201 8 Description Fair Value Valuation Technique Significant Unobservable Inputs Input/Range Weighted Average Real Estate Properties: Commercial $ 1,516,000 Appraisal Comparable Sales Adjustment (49.2)% to (41.1)% N/A Land 1,911,505 Appraisal Comparable Sales Adjustment (50.8)% to 21.9% N/A Estimate of Future Improvements 32.5% N/A At December 31, 201 7 Description Fair Value Valuation Technique Significant Unobservable Inputs Input/Range Weighted Average Impaired Loans: Residential $ 1,115,999 Comparable Sales Comparable Sales Adjustment (4.6)% to 4.2% N/A Real Estate Properties: Commercial $ 7,460,800 Appraisal Comparable Sales Adjustment (23.7)% to (11.6)% (13.5 )% Land 1,914,870 Appraisal Comparable Sales Adjustment (50.8)% to 21.9% N/A Estimate of Future Improvements 32.5% N/A Where only one one one The approximate carrying amounts and estimated fair values of financial instruments at September 30, 2018 December 31, 2017 Fair Value Measurements at September 30 , 201 8 Carrying Value Level 1 Level 2 Level 3 Total Financial assets Cash, cash equivalents and restricted cash $ 20,162,000 $ 20,162,000 $ — $ — $ 20,162,000 Loans, net 144,212,000 — — 143,448,000 143,448,000 Investment in limited liability company 2,284,000 — — 7,711,000 7,711,000 Accrued interest and advances receivable 935,000 — — 935,000 935,000 Financial liabilities Accrued interest payable $ 166,000 $ — $ 120,000 $ 46,000 $ 166,000 Line of credit payable 20,943,000 — 20,943,000 — 20,943,000 Notes and loans payable 15,808,000 — 2,926,000 12,578,000 15,504,000 Fair Value Measurements at December 31, 2017 Carrying Value Level 1 Level 2 Level 3 Total Financial assets Cash, cash equivalents and restricted cash $ 5,671,000 $ 5,671,000 $ — $ — $ 5,671,000 Loans, net 144,344,000 — — 144,255,000 144,255,000 Investment in limited liability company 2,141,000 — — 4,819,000 4,819,000 Accrued interest and advances receivables 1,459,000 — — 1,459,000 1,459,000 Financial liabilities Accrued interest payable $ 115,000 $ — $ 77,000 $ 38,000 $ 115,000 Line of credit payable 1,555,000 1,555,000 — 1,555,000 Notes and loans payable 30,192,000 — 17,176,000 13,233,000 30,409,000 The fair values of financial instruments in the above table as of September 30, 2018 December 31, 2017 2016 01 2

Note 14 - Commitments and Conti

Note 14 - Commitments and Contingencies	9 Months Ended
Note 14 - Commitments and Contingencies	Sep. 30, 2018
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 1 4 - COMMITMENTS AND CONTINGENCIES Contractual Obligations As of September 30, 2018, $24,540,000 $2,766,000 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

Note 15 - Subsequent Events

Note 15 - Subsequent Events	9 Months Ended
Note 15 - Subsequent Events	Sep. 30, 2018
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 1 5 – SUBSEQUENT EVENTS In October 2018, two $3,326,000 $620,000. In addition, the ZRV Loan, with a balance of approximately $2,925,000 September 30, 2018, October 2018.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Princip les of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned taxable REIT subsidiaries (“TRSs”) and its majority- and wholly-owned limited liability companies. The Company is in the business of providing mortgage lending services and manages its business as one Certain reclassifications, not
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 are inherently imprecise and actual results could differ significantly from such estimates.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements In June 2016, 2016 13, 326 2016 13 2016 13 December 15, 2019, December 15, 2018. 2016 13 not may In February 2016, 2016 02, 842 2016 02 December 15, 2018, not may 2014 09, not 2016 02 not In July 2018, 2018 11, 842 2016 02 not not 2014 09. In August 2018, 2018 13, 820 2018 13 820. December 15, 2019. not 2018 13 Recently Adopted Accounting Pronouncements On January 1, 2018, 2017 01, 805 2017 01 2017 01 March 31, 2018 not On January 1, 2018, 2016 18, 230 2016 18 2016 18 March 31, 2018 On January 1, 2018, 2016 15, 230 2016 15 eight 2016 15 March 31, 2018 2016 15. On January 1, 2018, 2014 09, 606” 606. not 606, 606, 2016 02, The Company adopted ASC 606 not January 1, 2018. January 1, 2018 606 $167,000 January 1, 2018 606 four two $303,000 two $136,000. On January 1, 2018, 2016 01, 825 10 2016 01 2016 01 not 1 2 3 4 2016 01 2016 01 March 31, 2018 13.
Real Estate Held for Development and Sale, Policy [Policy Text Block]	Real Estate Held for Sale The Company records a gain or loss from the sale of real estate when control of the property transfers to the buyer, which generally occurs at the time of an executed deed. When the Company finances the sale of real estate to the buyer, the Company assesses whether the buyer is committed to perform their obligations under the contract and whether the collectability of the transaction price is probable. Once these criteria are met, the real estate is derecognized and the gain or loss on sale is recorded upon the transfer of control of the property to the buyer. In determining the gain or loss on the sale, the Company adjusts the transaction price and related gain (loss) on sale if a significant financing component is present. This adjustment is based on management’s estimate of the fair value of the loan extended to the buyer to finance the sale.

Note 3 - Loans and Allowance _2

Note 3 - Loans and Allowance for Loan Losses (Tables)	9 Months Ended
Note 3 - Loans and Allowance for Loan Losses (Tables)	Sep. 30, 2018
Notes Tables
Allowance for Credit Losses on Financing Receivables [Table Text Block]	2018 Commercial Residential Land Total Allowance for loan losses: Three Months Ended September 30, 201 8 Beginning balance $ 1,191,091 $ 258,263 $ 302,346 $ 1,751,700 Charge-offs — — — — Recoveries — — — — Provision (122,813 ) (112,163 ) (7,046 ) (242,022 ) Ending Balance $ 1,068,278 $ 146,100 $ 295,300 $ 1,509,678 Nine Months Ended September 30, 201 8 Beginning balance $ 1,069,458 $ 451,537 $ 306,811 $ 1,827,806 Charge-offs — (186,708 ) — (186,708 ) Recoveries — 76,234 — 76,234 Provision (1,180 ) (194,963 ) (11,511 ) (207,654 ) Ending balance $ 1,068,278 146,100 295,300 1,509,678 As of September 30, 2018 Ending balance: individually evaluated for impairment $ — $ — $ — $ — Ending balance: collectively evaluated for impairment $ 1,068,278 $ 146,100 $ 295,300 $ 1,509,678 Ending balance $ 1,068,278 $ 146,100 $ 295,300 $ 1,509,678 Loans: Ending balance: individually evaluated for impairment $ 1,306,399 $ 4,500,705 $ — $ 5,807,104 Ending balance: collectively evaluated for impairment $ 131,811,193 $ 3,168,312 $ 4,935,200 $ 139,914,705 Ending balance $ 133,117,592 $ 7,669,017 $ 4,935,200 $ 145,721,809 2017 Commercial Residential Land Total Allowance for loan losses: Three Months Ended September 30, 201 7 Beginning balance $ 1,149,989 $ 1,017,016 $ 454,450 $ 2,621,455 Charge-offs — (86,119 ) — (86,119 ) Reversal (147,516 ) (40,040 ) (209,424 ) (396,980 ) Ending Balance $ 1,002,473 $ 890,857 $ 245,026 $ 2,138,356 Nine Months Ended September 30, 201 7 Beginning balance $ 864,971 $ 1,331,318 $ 510,533 $ 2,706,822 Charge-offs — (373,766 ) — (373,766 ) Recoveries 27,000 — — 27,000 Provision (Reversal) 110,502 (66,695 ) (265,507 ) (221,700 ) Ending balance $ 1,002,473 $ 890,857 $ 245,026 $ 2,138,356 As of December 31 , 2017 Ending balance: individually evaluated for impairment $ — $ 186,708 $ — $ 186,708 Ending balance: collectively evaluated for impairment $ 1,069,458 $ 264,829 $ 306,811 $ 1,641,098 Ending balance $ 1,069,458 $ 451,537 $ 306,811 $ 1,827,806 Loans: Ending balance: individually evaluated for impairment $ 1,212,851 $ 7,321,359 $ — $ 8,534,210 Ending balance: collectively evaluated for impairment $ 126,660,430 $ 5,849,436 $ 5,127,574 $ 137,637,440 Ending balance $ 127,873,281 $ 13,170,795 $ 5,127,574 $ 146,171,650
Past Due Financing Receivables [Table Text Block]	September 30, 2018 Loans 30-59 Days Past Due Loans 60-89 Days Past Due Loans 90 or More Days Past Due Other Impaired/ Non- Accrual Loans Total Past Due Loans Current Loans Total Loans Commercial $ — $ — $ — $ 1,306,399 $ 1,306,399 $ 131,811,193 $ 133,117,592 Residential 2,360,681 — 1,937,475 202,549 4,500,705 3,168,312 7,669,017 Land — — — — — 4,935,200 4,935,200 $ 2,360,681 $ — $ 1,937,475 $ 1,508,948 $ 5,807,104 $ 139,914,705 $ 145,721,809 December 31 , 201 7 Loans 30-59 Days Past Due Loans 60-89 Days Past Due Loans 90 or More Days Past Due Other Impaired/ Non- Accrual Loans Total Past Due Loans Current Loans Total Loans Commercial $ — $ — $ — $ 1,212,851 $ 1,212,851 $ 126,660,430 $ 127,873,281 Residential 1,938,895 2,737,538 2,430,878 214,048 7,321,359 5,849,436 13,170,795 Land — — — — — 5,127,574 5,127,574 $ 1,938,895 $ 2,737,538 $ 2,430,878 $ 1,426,899 $ 8,534,210 $ 137,637,440 $ 146,171,650
Impaired Financing Receivables [Table Text Block]	As of September 30, 201 8 Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: Commercial $ 1,317,274 $ 1,306,399 $ — Residential 4,545,617 4,500,705 — Land — — — $ 5,862,891 $ 5,807,104 $ — With an allowance recorded: Commercial $ — $ — $ — Residential — — — Land — — — $ — $ — $ — Total s : Commercial $ 1,317,274 $ 1,306,399 $ — Residential 4,545,617 4,500,705 — Land — — — $ 5,862,891 $ 5,807,104 $ — Three Months Ended September 30, 2018 Nine Months Ended September 30 , 201 8 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ 1,306,394 $ 32,376 $ 1,274,564 $ 94,775 Residential 7,473,423 197,390 6,882,343 322,424 Land — — — — $ 8,779,817 $ 229,766 $ 8,156,907 $ 417,199 With an allowance recorded: Commercial $ — $ — $ — $ — Residential — — 152,436 — Land — — — — $ — $ — $ 152,436 $ — Total s : Commercial $ 1,306,394 $ 32,376 $ 1,274,564 $ 94,775 Residential 7,473,423 197,390 7,034,779 322,424 Land — — — — $ 8,779,817 $ 229,766 $ 8,309,343 $ 417,199 As of December 31 , 201 7 Recorded Investment Unpaid Principal Balance Related Allowance With no related allowance recorded: Commercial $ 1,222,499 $ 1,212,851 $ — Residential 6,610,216 6,505,469 — Land — — — $ 7,832,715 $ 7,718,320 $ — With an allowance recorded: Commercial $ — $ — $ — Residential 1,302,707 815,890 186,708 Land — — — $ 1,302,707 $ 815,890 $ 186,708 Total s : Commercial $ 1,222,499 $ 1,212,851 $ — Residential 7,912,923 7,321,359 186,708 Land — — — $ 9,135,422 $ 8,534,210 $ 186,708 Three Months Ended September 30, 2017 Nine Months Ended September 30 , 201 7 Average Recorded Investment Interest Income Recognized Average Recorded Investment Interest Income Recognized With no related allowance recorded: Commercial $ — $ — $ — $ — Residential 218,940 4,841 222,503 14,734 Land — — — — $ 218,940 $ 4,841 $ 222,503 $ 14,734 With an allowance recorded: Commercial $ — $ — $ — $ — Residential 2,702,068 — 3,631,609 — Land — — — — $ 2,702,068 $ — $ 3,631,609 $ — Total s : Commercial $ — $ — $ — $ — Residential 2,921,008 4,841 3,854,112 14,734 Land — — — — $ 2,921,008 $ 4,841 $ 3,854,112 $ 14,734

Note 5 - Real Estate Held for_2

Note 5 - Real Estate Held for Sale (Tables)	9 Months Ended
Note 5 - Real Estate Held for Sale (Tables)	Sep. 30, 2018
Notes Tables
Properties Acquired Through Foreclosure [Table Text Block]	<table border="0px" cellpadding="0pt" cellspacing="0pt" style="margin: 0pt auto 0pt 36pt; font-size: 10pt; font-family: "Times New Roman", Times, serif; text-indent: 0px; min-; min-width: 700px;"> <tr style="vertical-align: bottom; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td colspan="2" style="text-align: center; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <div style=" font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;">September 30,</div></div></div></div></div> <div style=" font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;">2018</div></div></div></div></div> </td> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt; padding-bottom: 1px;"> </td> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td colspan="2" style="text-align: center; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <div style=" font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;">December 31,</div></div></div></div></div> <div style=" font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;">2017</div></div></div></div></div> </td> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt; padding-bottom: 1px;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt; width: 64%;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Residential</div> </td> <td style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;">$</td> <td style="width: 15%; border-bottom: 1px rgb(0, 0, 0); text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">16,168,337</div></td> <td nowrap="nowrap" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;">$</td> <td style="width: 15%; border-bottom: 1px rgb(0, 0, 0); text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">24,627,710</div></td> <td nowrap="nowrap" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Land</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">9,704,533</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">14,389,620</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Retail</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">7,674,211</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">7,632,893</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Golf course</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">—</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">1,999,449</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Marina</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">1,516,000</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">2,207,675</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Office</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">1,963,012</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">—</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Assisted care</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">—</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">5,253,125</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">37,026,093</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">56,110,472</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;"> </td> </tr> </table></div>" id="sjs-B4"><div style="display: inline; font-family: times new roman; font-size: 10pt"><table border="0px" cellpadding="0pt" cellspacing="0pt" style="margin: 0pt auto 0pt 36pt; font-size: 10pt; font-family: "Times New Roman", Times, serif; text-indent: 0px; min-; min-width: 700px;"> <tr style="vertical-align: bottom; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td colspan="2" style="text-align: center; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <div style=" font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;">September 30,</div></div></div></div></div> <div style=" font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;">2018</div></div></div></div></div> </td> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt; padding-bottom: 1px;"> </td> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td colspan="2" style="text-align: center; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"> <div style=" font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;">December 31,</div></div></div></div></div> <div style=" font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;"><div style="display: inline; font-weight: bold;">2017</div></div></div></div></div> </td> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt; padding-bottom: 1px;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt; width: 64%;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Residential</div> </td> <td style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;">$</td> <td style="width: 15%; border-bottom: 1px rgb(0, 0, 0); text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">16,168,337</div></td> <td nowrap="nowrap" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;">$</td> <td style="width: 15%; border-bottom: 1px rgb(0, 0, 0); text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">24,627,710</div></td> <td nowrap="nowrap" style="width: 1%; border-bottom: 1px rgb(0, 0, 0); font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Land</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">9,704,533</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">14,389,620</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Retail</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">7,674,211</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">7,632,893</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Golf course</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">—</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">1,999,449</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Marina</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">1,516,000</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">2,207,675</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Office</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">1,963,012</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">—</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <div style=" font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-bottom: 0pt; margin-top: 0pt;">Assisted care</div> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">—</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; border-bottom: 1px solid rgb(0, 0, 0);"> </td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 1px solid rgb(0, 0, 0);"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">5,253,125</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; padding-bottom: 1px; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255); font-family: "Times New Roman", Times, serif; font-size: 10pt;"> <td style="font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">37,026,093</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt;"> </td> <td style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);">$</td> <td style="width: 15%; text-align: right; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-left: 0pt; border-bottom: 3px double rgb(0, 0, 0);"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">56,110,472</div></td> <td nowrap="nowrap" style="width: 1%; font-family: "Times New Roman", Times, serif; font-size: 10pt; padding-bottom: 3px; margin-left: 0pt;"> </td> </tr> </table></div>

Note 6 - Real Estate Held for_2

Note 6 - Real Estate Held for Investment (Tables)	9 Months Ended
Note 6 - Real Estate Held for Investment (Tables)	Sep. 30, 2018
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Twelve months ending September 30: 2019 $ 2,863,178 2020 1,867,760 2021 1,708,099 2022 1,535,077 2023 1,198,256 Thereafter (through 2028) 1,520,640 Total $ 10,693,010
By Property [Member]
Notes Tables
Schedule of Real Estate Properties [Table Text Block]	September 30, 2018 December 31, 2017 Retail $ 16,148,516 $ 16,623,238 Land 6,561,023 2,018,068 Residential — 2,356,995 Office — 3,357,352 $ 22,709,539 $ 24,355,653 September 30, 2018 December 31, 2017 Land and land improvements $ 7,908,072 $ 5,112,063 Buildings and improvements 17,320,471 22,560,343 25,228,543 27,672,406 Less: Accumulated depreciation (2,519,004 ) (3,316,753 ) $ 22,709,539 $ 24,355,653

Note 7 - Line of Credit Payab_2

Note 7 - Line of Credit Payable (Tables)	9 Months Ended
Note 7 - Line of Credit Payable (Tables)	Sep. 30, 2018
Notes Tables
Schedule of Line of Credit Facilities [Table Text Block]	As of September 30 , 201 8 As of December 31, 201 7 Outstanding Balance Total Current Commitment Outstanding Balance Total Current Commitment CB&T Line of Credit $ 20,942,700 $ 49,657,048 $ 1,555,000 $ 27,259,000
Schedule of Financial Instruments Owned and Pledged as Collateral [Table Text Block]	Loans: September 30 , 201 8 Commercial $ 49,272,218 Residential 384,830 Total $ 49,657,048

Note 8 - Notes and Loans Paya_2

Note 8 - Notes and Loans Payable on Real Estate (Tables)	9 Months Ended
Note 8 - Notes and Loans Payable on Real Estate (Tables)	Sep. 30, 2018
Notes Tables
Schedule of Debt [Table Text Block]	September 30, 2018 Interest Rate December 31, 2017 Interest Rate Payment Terms/Frequency Maturity Date Tahoe Stateline Venture, LLC Loan Payable $ 12,966,818 4.22% $ 13,242,514 4.22% Amortizing Monthly January 2021 Zalanta Construction Loan Payable 2,925,398 6.75% 17,176,288 6.00% Interest Only Monthly November 2018 Principal amount $ 15,892,216 $ 30,418,802 Less unamortized deferred financing costs (84,650 ) (226,369 ) Notes and loans payable, net $ 15,807,566 $ 30,192,433
Schedule of Maturities of Long-term Debt [Table Text Block]	Twelve months ending September 30: 2019 $ 3,308,478 2020 399,562 2021 12,184,176 2022 — 2023 — Thereafter — $ 15,892,216

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	9 Months Ended
Note 12 - Income Taxes (Tables)	Sep. 30, 2018
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Three and Nine Months Ended September 30, 2018 Federal State and Local Total Three Months: Change in valuation allowance $ 66,204 $ 22,016 $ 88,220 Other 2,829 9,861 12,690 Income tax expense (benefit) $ 69,033 $ 31,877 $ 100,910 Nine Months: Change in valuation allowance $ 244,340 $ 102,855 $ 347,195 Other (61,877 ) (18,598 ) (80,475 ) Income tax expense (benefit) $ 182,463 $ 84,257 $ 266,720 Three and Nine Months Ended September 30 , 201 7 Federal State and Local Total Three Months: Change in valuation allowance $ 1,185,731 $ 239,961 $ 1,425,692 Other (134,811 ) (15,181 ) (149,992 ) Income tax expense (benefit) $ 1,050,920 $ 224,780 $ 1,275,700 Nine Months: Change in valuation allowance $ 1,917,598 $ 239,961 $ 2,157,559 Other (70,806 ) 3,074 (67,732 ) Income tax expense (benefit) $ 1,846,792 $ 243,035 $ 2,089,827
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Three Months Ended Nine Months Ended September 30, 201 8 September 30, 201 7 September 30, 201 8 September 30, 201 7 Tax expense (benefit) at Federal statutory rate $ 9,496 $ (58,503 ) $ (44,212 ) $ 28,646 State income tax expense, net of federal effect 25,183 148,355 66,562 163,289 Other 27 117 30 (19,706 ) Change in valuation allowance - Federal 66,204 1,185,731 244,340 1,917,598 Income tax expense (benefit) $ 100,910 $ 1,275,700 $ 266,720 $ 2,089,827
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Deferred tax assets (liabilities): September 30 , 2018 December 31, 201 7 Real estate basis differences $ 4,151,295 $ 4,255,681 Net operating losses 1,543,399 1,380,138 Total deferred tax assets 5,694,694 5,635,819 Valuation allowance (2,754,092 ) (2,428,497 ) Net deferred tax assets $ 2,940,602 $ 3,207,322

Note 13 - Fair Value (Tables)

Note 13 - Fair Value (Tables)	9 Months Ended
Note 13 - Fair Value (Tables)	Sep. 30, 2018
Notes Tables
Fair Value Measurements, Nonrecurring [Table Text Block]	Fair Value Measurements Using Fair Value Quoted Prices In Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs September 30, 201 8 Nonrecurring: Real estate properties: Commercial $ 1,516,000 $ — $ — $ 1,516,000 Land 4,195,765 — 2,284,260 1,911,505 Total real estate properties $ 5,711,765 $ — $ 2,284,260 $ 3,427,505 December 31, 201 7 Nonrecurring Impaired loans: Residential $ 1,115,999 — $ — $ 1,115,999 Total impaired loans $ 1,115,999 $ — $ — $ 1,115,999 Real estate properties: Commercial $ 7,460,800 — $ — $ 7,460,800 Land 1,914,870 1,914,870 Total real estate properties $ 9,375,670 $ — $ — $ 9,375,670
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Description Fair Value Valuation Technique Significant Unobservable Inputs Input/Range Weighted Average Real Estate Properties: Commercial $ 1,516,000 Appraisal Comparable Sales Adjustment (49.2)% to (41.1)% N/A Land 1,911,505 Appraisal Comparable Sales Adjustment (50.8)% to 21.9% N/A Estimate of Future Improvements 32.5% N/A Description Fair Value Valuation Technique Significant Unobservable Inputs Input/Range Weighted Average Impaired Loans: Residential $ 1,115,999 Comparable Sales Comparable Sales Adjustment (4.6)% to 4.2% N/A Real Estate Properties: Commercial $ 7,460,800 Appraisal Comparable Sales Adjustment (23.7)% to (11.6)% (13.5 )% Land 1,914,870 Appraisal Comparable Sales Adjustment (50.8)% to 21.9% N/A Estimate of Future Improvements 32.5% N/A
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measurements at September 30 , 201 8 Carrying Value Level 1 Level 2 Level 3 Total Financial assets Cash, cash equivalents and restricted cash $ 20,162,000 $ 20,162,000 $ — $ — $ 20,162,000 Loans, net 144,212,000 — — 143,448,000 143,448,000 Investment in limited liability company 2,284,000 — — 7,711,000 7,711,000 Accrued interest and advances receivable 935,000 — — 935,000 935,000 Financial liabilities Accrued interest payable $ 166,000 $ — $ 120,000 $ 46,000 $ 166,000 Line of credit payable 20,943,000 — 20,943,000 — 20,943,000 Notes and loans payable 15,808,000 — 2,926,000 12,578,000 15,504,000 Fair Value Measurements at December 31, 2017 Carrying Value Level 1 Level 2 Level 3 Total Financial assets Cash, cash equivalents and restricted cash $ 5,671,000 $ 5,671,000 $ — $ — $ 5,671,000 Loans, net 144,344,000 — — 144,255,000 144,255,000 Investment in limited liability company 2,141,000 — — 4,819,000 4,819,000 Accrued interest and advances receivables 1,459,000 — — 1,459,000 1,459,000 Financial liabilities Accrued interest payable $ 115,000 $ — $ 77,000 $ 38,000 $ 115,000 Line of credit payable 1,555,000 1,555,000 — 1,555,000 Notes and loans payable 30,192,000 — 17,176,000 13,233,000 30,409,000

Note 1 - Organization (Details

Note 1 - Organization (Details Textual) - $ / shares	Sep. 30, 2018	Dec. 31, 2017	Aug. 09, 2012
Common Stock, Shares Authorized	50,000,000	50,000,000	50,000,000
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Potential Percentage Penalty Tax	100.00%
REIT Minimum Percent Distribution of Taxable Income	90.00%

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual)	9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Jan. 01, 2018USD ($)
Number of Operating Segments	1
Reversal of Deferred Gain on Adoption of ASU 2014-09	$ 302,895
Loan Discounts Established on Adoption of ASU 2014-09	136,000
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	$ 166,895
Retained Earnings [Member] \| Accounting Standards Update 2014-09 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption			$ 167,000

Note 3 - Loans and Allowance _3

Note 3 - Loans and Allowance for Loan Losses (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017	Sep. 30, 2018USD ($)	Sep. 30, 2017	Apr. 01, 2018	Dec. 31, 2017USD ($)
Unamortized Loan Discounts	$ 433,000		$ 433,000			$ 0
Loan Fees	189,000		189,000			0
Financing Receivable, Recorded Investment, Current	139,914,705		139,914,705			137,637,440
Financing Receivable, Recorded Investment, Past Due, Total	5,807,104		5,807,104			8,534,210
Allowance for Loan and Lease Losses, Real Estate	1,509,678		1,509,678			1,827,806
Loans and Leases Receivable, Impaired, Commitment to Lend	$ 0		$ 0			0
Financing Receivable, Modifications, Number of Contracts	0	0	0	0
Financing Receivable, Modifications, Subsequent Default, Number of Contracts	0	0	0	0
Extended Maturity [Member]
Allowance for Loan and Lease Losses, Real Estate	$ 0		$ 0			187,000
Financing Receivable, Modifications, Recorded Investment	1,520,000		1,520,000			2,739,000
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due, Total						2,737,538
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due, Total	1,937,475		1,937,475			2,430,878
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due, Total	2,360,681		2,360,681			1,938,895
Commercial Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Current	131,811,193		131,811,193			126,660,430
Financing Receivable, Recorded Investment, Past Due, Total	1,306,399		1,306,399			1,212,851
Commercial Portfolio Segment [Member] \| Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due, Total
Commercial Portfolio Segment [Member] \| Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due, Total
Commercial Portfolio Segment [Member] \| Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due, Total
Residential Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Current	3,168,312		3,168,312			5,849,436
Financing Receivable, Recorded Investment, Past Due, Total	4,500,705		4,500,705			7,321,359
Residential Portfolio Segment [Member] \| Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due, Total						2,737,538
Residential Portfolio Segment [Member] \| Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due, Total	1,937,475		1,937,475			2,430,878
Residential Portfolio Segment [Member] \| Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due, Total	2,360,681		2,360,681			1,938,895
Interest Payments only and In the process of being Extended, Paid Off or Refinanced [Member]
Financing Receivable, Recorded Investment, Current						7,585,000
Interest Payments only and In the process of being Extended, Paid Off or Refinanced [Member] \| Commercial Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Current	8,544,000		8,544,000			4,585,000
Interest Payments only and In the process of being Extended, Paid Off or Refinanced [Member] \| Commercial Portfolio Segment [Member] \| Financing Receivables, 1 to 29 Days Past Due [Member]
Financing Receivable, Recorded Investment, Current	1,780,000		1,780,000
Interest Payments only and In the process of being Extended, Paid Off or Refinanced [Member] \| Commercial Portfolio Segment [Member] \| Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Current	1,500,000		1,500,000
Interest Payments only and In the process of being Extended, Paid Off or Refinanced [Member] \| Commercial Portfolio Segment [Member] \| Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Current	5,264,000		5,264,000			1,585,000
Interest Payments only and In the process of being Extended, Paid Off or Refinanced [Member] \| Commercial Portfolio Segment [Member] \| Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Current						3,000,000
Interest Payments only and In the process of being Extended, Paid Off or Refinanced [Member] \| Residential Portfolio Segment [Member] \| Financing Receivables, 1 to 29 Days Past Due [Member]
Financing Receivable, Recorded Investment, Current						3,000,000
Past Maturity Loans [Member] \| Commercial Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Past Due, Total	1,306,000		1,306,000
Past Maturity Loans [Member] \| Residential Portfolio Segment [Member]
Financing Receivable, Recorded Investment, Past Due, Total	$ 4,298,000		$ 4,298,000			$ 7,107,000
Owens Financial Group Inc. [Member]
Related Party Transaction, Percentage of Other Than Certain Administrative Fees Received					30.00%
Related Party Transaction, Percentage of Gross Loan Extension or Modification Fee Received					30.00%
Related Party Transaction, Management Fee					70.00%

Note 3 - Loans and Allowance _4

Note 3 - Loans and Allowance for Loan Losses - Allocation of the Allowance for Loan Losses (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Dec. 31, 2017
Beginning balance	$ 1,751,700	$ 2,621,455	$ 1,827,806	$ 2,706,822
Charge-offs		(86,119)	(186,708)	(373,766)
Recoveries			76,234	27,000
Provision (Reversal)	(242,022)	(396,980)	(207,654)	(221,700)
Ending Balance	1,509,678	2,138,356	1,509,678	2,138,356
Ending balance: individually evaluated for impairment - allowance for loan losses						$ 186,708
Ending balance: collectively evaluated for impairment - allowance for loan losses					1,509,678	1,641,098
Ending balance - allowance for loan losses	1,751,700	2,621,455	1,509,678	2,138,356	1,509,678	1,827,806
Ending balance: individually evaluated for impairment - loans					5,807,104	8,534,210
Ending balance: collectively evaluated for impairment - loans					139,914,705	137,637,440
Ending balance - loans					145,721,809	146,171,650
Commercial Portfolio Segment [Member]
Beginning balance	1,191,091	1,149,989	1,069,458	864,971
Charge-offs
Recoveries				27,000
Provision (Reversal)	(122,813)	(147,516)	(1,180)	110,502
Ending Balance	1,068,278	1,002,473	1,068,278	1,002,473
Ending balance: individually evaluated for impairment - allowance for loan losses
Ending balance: collectively evaluated for impairment - allowance for loan losses					1,068,278	1,069,458
Ending balance - allowance for loan losses	1,191,091	1,149,989	1,068,278	1,002,473	1,068,278	1,069,458
Ending balance: individually evaluated for impairment - loans					1,306,399	1,212,851
Ending balance: collectively evaluated for impairment - loans					131,811,193	126,660,430
Ending balance - loans					133,117,592	127,873,281
Residential Portfolio Segment [Member]
Beginning balance	258,263	1,017,016	451,537	1,331,318
Charge-offs		(86,119)	(186,708)	(373,766)
Recoveries			76,234
Provision (Reversal)	(112,163)	(40,040)	(194,963)	(66,695)
Ending Balance	146,100	890,857	146,100	890,857
Ending balance: individually evaluated for impairment - allowance for loan losses						186,708
Ending balance: collectively evaluated for impairment - allowance for loan losses					146,100	264,829
Ending balance - allowance for loan losses	258,263	1,017,016	146,100	890,857	146,100	451,537
Ending balance: individually evaluated for impairment - loans					4,500,705	7,321,359
Ending balance: collectively evaluated for impairment - loans					3,168,312	5,849,436
Ending balance - loans					7,669,017	13,170,795
Land Portfolio Segment [Member]
Beginning balance	302,346	454,450	306,811	510,533
Charge-offs
Recoveries
Provision (Reversal)	(7,046)	(209,424)	(11,511)	(265,507)
Ending Balance	295,300	245,026	295,300	245,026
Ending balance: individually evaluated for impairment - allowance for loan losses
Ending balance: collectively evaluated for impairment - allowance for loan losses					295,300	306,811
Ending balance - allowance for loan losses	$ 302,346	$ 454,450	$ 295,300	$ 245,026	295,300	306,811
Ending balance: individually evaluated for impairment - loans
Ending balance: collectively evaluated for impairment - loans					4,935,200	5,127,574
Ending balance - loans					$ 4,935,200	$ 5,127,574

Note 3 - Loans and Allowance _5

Note 3 - Loans and Allowance for Loan Losses - Aging Analysis of the Loan Portfolio by the Time Past Due (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Past due loans	$ 5,807,104	$ 8,534,210
Current loans	139,914,705	137,637,440
Total Loans	145,721,809	146,171,650
Financing Receivables, 30 to 59 Days Past Due [Member]
Past due loans	2,360,681	1,938,895
Financing Receivables, 60 to 89 Days Past Due [Member]
Past due loans		2,737,538
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past due loans	1,937,475	2,430,878
Other Non-accrual Loans [Member]
Past due loans	1,508,948	1,426,899
Commercial Portfolio Segment [Member]
Past due loans	1,306,399	1,212,851
Current loans	131,811,193	126,660,430
Total Loans	133,117,592	127,873,281
Commercial Portfolio Segment [Member] \| Financing Receivables, 30 to 59 Days Past Due [Member]
Past due loans
Commercial Portfolio Segment [Member] \| Financing Receivables, 60 to 89 Days Past Due [Member]
Past due loans
Commercial Portfolio Segment [Member] \| Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past due loans
Commercial Portfolio Segment [Member] \| Other Non-accrual Loans [Member]
Past due loans	1,306,399	1,212,851
Residential Portfolio Segment [Member]
Past due loans	4,500,705	7,321,359
Current loans	3,168,312	5,849,436
Total Loans	7,669,017	13,170,795
Residential Portfolio Segment [Member] \| Financing Receivables, 30 to 59 Days Past Due [Member]
Past due loans	2,360,681	1,938,895
Residential Portfolio Segment [Member] \| Financing Receivables, 60 to 89 Days Past Due [Member]
Past due loans		2,737,538
Residential Portfolio Segment [Member] \| Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past due loans	1,937,475	2,430,878
Residential Portfolio Segment [Member] \| Other Non-accrual Loans [Member]
Past due loans	202,549	214,048
Land Portfolio Segment [Member]
Past due loans
Current loans	4,935,200	5,127,574
Total Loans	4,935,200	5,127,574
Land Portfolio Segment [Member] \| Financing Receivables, 30 to 59 Days Past Due [Member]
Past due loans
Land Portfolio Segment [Member] \| Financing Receivables, 60 to 89 Days Past Due [Member]
Past due loans
Land Portfolio Segment [Member] \| Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Past due loans
Land Portfolio Segment [Member] \| Other Non-accrual Loans [Member]
Past due loans

Note 3 - Loans and Allowance _6

Note 3 - Loans and Allowance for Loan Losses - Impaired Loans (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Recorded investment, with no related allowance	$ 5,862,891		$ 5,862,891		$ 7,832,715
Unpaid principal balance, with no related allowance	5,807,104		5,807,104		7,718,320
Recorded investment, with related allowance					1,302,707
Unpaid principal balance, with related allowance					815,890
Related allowance					186,708
Recorded investment	5,862,891		5,862,891		9,135,422
Unpaid principal balance	5,807,104		5,807,104		8,534,210
Average recorded investment, with no related allowance	8,779,817	$ 218,940	8,156,907	$ 222,503
Interest income recognized, with no related allowance	229,766	4,841	417,199	14,734
Average recorded investment, with related allowance		2,702,068	152,436	3,631,609
Interest income recognized, with related allowance
Average recorded investment	8,779,817	2,921,008	8,309,343	3,854,112
Interest income recognized	229,766	4,841	417,199	14,734
Commercial Portfolio Segment [Member]
Recorded investment, with no related allowance	1,317,274		1,317,274		1,222,499
Unpaid principal balance, with no related allowance	1,306,399		1,306,399		1,212,851
Recorded investment, with related allowance
Unpaid principal balance, with related allowance
Related allowance
Recorded investment	1,317,274		1,317,274		1,222,499
Unpaid principal balance	1,306,399		1,306,399		1,212,851
Average recorded investment, with no related allowance	1,306,394		1,274,564
Interest income recognized, with no related allowance	32,376		94,775
Average recorded investment, with related allowance
Interest income recognized, with related allowance
Average recorded investment	1,306,394		1,274,564
Interest income recognized	32,376		94,775
Residential Portfolio Segment [Member]
Recorded investment, with no related allowance	4,545,617		4,545,617		6,610,216
Unpaid principal balance, with no related allowance	4,500,705		4,500,705		6,505,469
Recorded investment, with related allowance					1,302,707
Unpaid principal balance, with related allowance					815,890
Related allowance					186,708
Recorded investment	4,545,617		4,545,617		7,912,923
Unpaid principal balance	4,500,705		4,500,705		7,321,359
Average recorded investment, with no related allowance	7,473,423	218,940	6,882,343	222,503
Interest income recognized, with no related allowance	197,390	4,841	322,424	14,734
Average recorded investment, with related allowance		2,702,068	152,436	3,631,609
Interest income recognized, with related allowance
Average recorded investment	7,473,423	2,921,008	7,034,779	3,854,112
Interest income recognized	197,390	4,841	322,424	14,734
Land Portfolio Segment [Member]
Recorded investment, with no related allowance
Unpaid principal balance, with no related allowance
Recorded investment, with related allowance
Unpaid principal balance, with related allowance
Related allowance
Recorded investment
Unpaid principal balance
Average recorded investment, with no related allowance
Interest income recognized, with no related allowance
Average recorded investment, with related allowance
Interest income recognized, with related allowance
Average recorded investment
Interest income recognized

Note 4 - Investment in Limite_2

Note 4 - Investment in Limited Liability Company (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Jul. 31, 2008
Proceeds from Equity Method Investment, Distribution			$ 79,500	$ 90,000
Income (Loss) from Equity Method Investments, Total			222,513	137,321
1850 [Member]
Number of Real Estate Properties					2
Number of Companies					2
Proceeds from Equity Method Investment, Distribution	$ 0	$ 0	80,000	90,000
Income (Loss) from Equity Method Investments, Total	$ 143,000	$ 47,000	$ 223,000	$ 137,000

Note 5 - Real Estate Held for_3

Note 5 - Real Estate Held for Sale (Details Textual)	3 Months Ended		6 Months Ended		9 Months Ended
Note 5 - Real Estate Held for Sale (Details Textual)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)
Number of Real Estate Properties Transferred from Held for Investment to Held for Sale		3			5	6
Real Estate Properties, Transfer to Held for Investment from Held for Sale		$ 9,240,000			$ 6,725,000	$ 11,085,000
Gain (Loss) on Transfers Between Held for Sale and Held for Investment					0
Number of Real Estate Properties Transferred from Held for Sale to Held for Investment	0
Impairment of Real Estate	$ 745,648	367,831			745,648	649,457
Number of Real Estate Properties Sold				6
Proceeds from Sale of Other Real Estate	8,708,000	2,288,000	$ 14,376,000	$ 52,078,000
Note Receivable From Sale of Real Estate	2,703,000		5,976,000
Gain (Loss) on Sale of Properties	1,372,925	582,496	$ 1,112,000	$ 13,878,000	2,484,740	14,460,030
Foreclosed Real Estate Expense	0	$ 0			$ 0	$ 0
Office Property [Member]
Number of Real Estate Properties Transferred from Held for Investment to Held for Sale					2
Residential Property [Member]
Number of Real Estate Properties Transferred from Held for Investment to Held for Sale					1
Land Property [Member]
Number of Real Estate Properties Transferred from Held for Investment to Held for Sale		1			2	3
Number of Real Estate Properties Transferred from Held for Sale to Held for Investment					1
Real Estate Properties, Transfer to Held for Sale from Held for Investment					$ 6,561,000
Marinas [Member]
Number of Real Estate Properties Transferred from Held for Investment to Held for Sale		1				2
Assisted Care Facility [Member]
Number of Real Estate Properties Transferred from Held for Investment to Held for Sale		1				1
Marina Iselton California Undeveloped Parcel South Lake Tahoe California [Member]
Number of Real Estate Properties Transferred from Held for Investment to Held for Sale		1
Impairment of Real Estate		$ 154,000
Marina Property Located in Isleton, California [Member]
Impairment of Real Estate	692,000	$ 368,000			692,000	$ 649,000
Marina Property Located in Bethel Island, California [Member]
Impairment of Real Estate	$ 54,000				$ 54,000
Office Condominium Complex, Roseville, California [Member]
Number of Real Estate Properties Sold	2	1	3
Condominium Units in South Lake Tahoe, California [Member]
Number of Real Estate Properties Sold	4	1	6

Note 5 - Real Estate Held for_4

Note 5 - Real Estate Held for Sale - Properties Acquired Through Foreclosure (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Real estate held for sale	$ 37,026,093	$ 56,110,472
Residential [Member]
Real estate held for sale	16,168,337	24,627,710
Improved and Unimproved Land [Member]
Real estate held for sale	9,704,533	14,389,620
Retail Site [Member]
Real estate held for sale	7,674,211	7,632,893
Golf Course [Member]
Real estate held for sale		1,999,449
Marinas [Member]
Real estate held for sale	1,516,000	2,207,675
Office Building [Member]
Real estate held for sale	1,963,012
Assisted Care Facility [Member]
Real estate held for sale		$ 5,253,125

Note 6 - Real Estate Held for_3

Note 6 - Real Estate Held for Investment (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Depreciation, Total	$ 161,000	$ 288,000	$ 560,000	$ 872,000
Minimum [Member]
Remaining Term on Lease			1 year
Maximum [Member]
Remaining Term on Lease			10 years

Note 6 - Real Estate Held for_4

Note 6 - Real Estate Held for Investment - Real Estate Held for Investment (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Real estate held for investment	$ 22,709,539	$ 24,355,653
Land and land improvements	7,908,072	5,112,063
Buildings and improvements	17,320,471	22,560,343
Real estate held for investment, at cost	25,228,543	27,672,406
Less: Accumulated depreciation	(2,519,004)	(3,316,753)
Real estate held for investment, net of accumulated depreciation of $2,519,004 in 2018 and $3,316,753 in 2017	22,709,539	24,355,653
Retail Site [Member]
Real estate held for investment	16,148,516	16,623,238
Real estate held for investment, net of accumulated depreciation of $2,519,004 in 2018 and $3,316,753 in 2017	16,148,516	16,623,238
Improved and Unimproved Land [Member]
Real estate held for investment	6,561,023	2,018,068
Real estate held for investment, net of accumulated depreciation of $2,519,004 in 2018 and $3,316,753 in 2017	6,561,023	2,018,068
Residential [Member]
Real estate held for investment		2,356,995
Real estate held for investment, net of accumulated depreciation of $2,519,004 in 2018 and $3,316,753 in 2017		2,356,995
Office Building [Member]
Real estate held for investment		3,357,352
Real estate held for investment, net of accumulated depreciation of $2,519,004 in 2018 and $3,316,753 in 2017		$ 3,357,352

Note 6 - Real Estate Held for_5

Note 6 - Real Estate Held for Investment - Future Minimum Rental Income From Noncancellable Operating Leases (Details)	Sep. 30, 2018USD ($)
2,019	$ 2,863,178
2,020	1,867,760
2,021	1,708,099
2,022	1,535,077
2,023	1,198,256
Thereafter (through 2028)	1,520,640
Total	$ 10,693,010

Note 7 - Line of Credit Payab_3

Note 7 - Line of Credit Payable (Details Textual) - USD ($)	Sep. 04, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 03, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Long-term Line of Credit, Total		$ 20,942,700			$ 20,942,700		$ 1,555,000
Payments of Debt Issuance Costs					439,591	$ 12,500
Interest Expense, Total		710,569	$ 471,942		1,833,275	1,120,917
Non-interest Bearing Deposit Required Under Restated Credit Agreement [Member]
Restricted Cash and Cash Equivalents, Total	$ 3,500,000
Restated Credit Agreement [Member]
Long-term Line of Credit, Total		20,942,700			20,942,700
Line of Credit Facility, Current Borrowing Capacity		49,657,000			49,657,000
Line of Credit Facility, Remaining Borrowing Capacity		$ 28,714,000			$ 28,714,000
Debt Instrument, Interest Rate, Effective Percentage		5.50%			5.50%
Interest Rate Increases Upon Default	2.00%
Line of Credit Facility, Default,Additional Fee Percentage	5.00%
Restated Credit Agreement [Member] \| CB & T Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 75,000,000
Debt Agreement, Origination Fee Obligation	412,500
Payments of Debt Issuance Costs	434,000
Interest Expense, Total		$ 444,000	40,000		$ 787,000	271,000
Amortization of Debt Issuance Costs		21,000	$ 40,000		47,000	$ 117,000
Restated Credit Agreement [Member] \| Swing Line Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10,000,000
Restated Credit Agreement [Member] \| Swing Line Facility [Member] \| Prime Rate [Member] \| Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	0.25%
Restated Credit Agreement [Member] \| Swing Line Facility [Member] \| Prime Rate [Member] \| Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	0.00%
Restated Credit Agreement [Member] \| Swing Line Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	3.00%
Restated Credit Agreement [Member] \| Swing Line Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	2.75%
Restated Credit Agreement [Member] \| Revolving Sublimit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 25,000,000
Long-term Line of Credit, Total		$ 0			$ 0
Restated Credit Agreement [Member] \| Revolving Sublimit Facility [Member] \| Prime Rate [Member] \| Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	1.00%
Restated Credit Agreement [Member] \| Revolving Sublimit Facility [Member] \| Prime Rate [Member] \| Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	0.75%
Restated Credit Agreement [Member] \| Revolving Sublimit Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	3.75%
Restated Credit Agreement [Member] \| Revolving Sublimit Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	3.50%
Prior Credit Facility [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate				0.25%
Prior Credit Facility [Member] \| Revolving Sublimit Facility [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate				1.00%

Note 7 - Line of Credit Payab_4

Note 7 - Line of Credit Payable - Credit Facilities (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Lines of credit payable	$ 20,942,700	$ 1,555,000
CB & T Credit Facility [Member]
Lines of credit payable	20,942,700	1,555,000
Line of Credit Facility, Current Borrowing Capacity	$ 49,657,048	$ 27,259,000

Note 7 - Line of Credit Payab_5

Note 7 - Line of Credit Payable - Loans Securing Credit Facility (Details) - CB & T Credit Facility [Member]	Sep. 30, 2018USD ($)
Carrying amount of loans securing CB&T Facility	$ 49,657,048
Commercial Loan [Member]
Carrying amount of loans securing CB&T Facility	49,272,218
Residential Real Estate [Member]
Carrying amount of loans securing CB&T Facility	$ 384,830

Note 8 - Notes and Loans Paya_3

Note 8 - Notes and Loans Payable on Real Estate (Details Textual) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 31, 2016	Dec. 31, 2014	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2014	Jan. 01, 2018	Aug. 18, 2017	Sep. 30, 2015
Interest Expense, Total			$ 710,569	$ 471,942	$ 1,833,275	$ 1,120,917
Repayments of Notes Payable					14,769,853	13,873,448
Debt Issuance Costs, Net, Total			84,650		84,650		$ 226,369
TSV Credit Agreement [Member] \| Tahoe Stateline Venture, LLC [Member]
Debt Instrument, Face Amount		$ 14,500,000						$ 14,500,000
Proceeds from Issuance of Debt								$ 10,445,000
Debt Instrument, Unused Borrowing Capacity, Amount											$ 3,830,000
Debt Instrument, Interest Rate, Stated Percentage		3.47%						3.47%	4.22%
Debt Instrument, Amortization Period		25 years
Debt Issuance Costs, Gross		$ 218,000						$ 218,000
Interest Expense, Total			146,000	125,000	440,000	378,000
Amortization of Debt Issuance Costs			9,000	9,000	27,000	27,000
TSV Credit Agreement [Member] \| Tahoe Stateline Venture, LLC [Member] \| Closing Fee [Member]
Debt Issuance Costs, Gross		$ 108,750						$ 108,750
TSV Credit Agreement [Member] \| Tahoe Stateline Venture, LLC [Member] \| Outstanding Principal Balance [Member]
Debt Instrument Default Rate Increase		5.00%
TSV Credit Agreement [Member] \| Tahoe Stateline Venture, LLC [Member] \| Other Outstanding Obligations [Member]
Debt Instrument Default Rate Increase		10.00%
Loan Agreement [Member] \| ZRV and ZRV II [Member] \| Western Alliance Bank [Member]
Interest Expense, Total			120,000	307,000	605,000	472,000
Amortization of Debt Issuance Costs			$ 20,000	$ 50,000	$ 120,000	74,000
Debt Agreement, Maximum Borrowing Capacity	$ 31,000,000
Debt Instrument, Interest Rate, Effective Percentage			6.75%		6.75%
Debt Agreement, Curtailment Requirement										$ 6,000,000
Debt Instrument, Collateral Amount										$ 3,000,000
Repayments of Notes Payable							$ 3,000,000
Debt Agreement, Origination Fee Obligation	310,000
Debt Issuance Costs, Net, Total	$ 400,000
Payments of Debt Extension Fee					$ 6,000
Deferred Financing Costs, Capitalized						76,000
Interest Costs Capitalized						$ 472,000
Loan Agreement [Member] \| ZRV and ZRV II [Member] \| Western Alliance Bank [Member] \| Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%

Note 8 - Notes and Loans Paya_4

Note 8 - Notes and Loans Payable on Real Estate - Notes and Loans Payable Outstanding (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Debt instrument, outstanding	$ 15,892,216	$ 30,418,802
Less unamortized deferred financing costs	(84,650)	(226,369)
Notes and loans payable, net	15,807,566	30,192,433
Tahoe Stateline Venture, LLC [Member] \| TSV Credit Agreement [Member]
Debt instrument, outstanding	$ 12,966,818	$ 13,242,514
Debt Instrument, Interest Rate, Stated Percentage	4.22%	4.22%
Zalanta Resort at the Village, LLC [Member] \| Loan Agreement [Member]
Debt instrument, outstanding	$ 2,925,398	$ 17,176,288
Debt Instrument, Interest Rate, Stated Percentage	6.75%	6.00%

Note 8 - Notes and Loans Paya_5

Note 8 - Notes and Loans Payable on Real Estate - Notes and Loans Payable Maturities (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
2,019	$ 3,308,478
2,020	399,562
2,021	12,184,176
2,022
2,023
Thereafter
Total	$ 15,892,216	$ 30,418,802

Note 9 - Transactions With Af_2

Note 9 - Transactions With Affiliates (Details Textual) - USD ($)	Apr. 01, 2018	Jul. 01, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Dec. 31, 2017
Interim Management Fee, Input, Percentage of Opening Stockholders' Equity Balance						1.50%
Management Fee Expense			$ 718,284	$ 827,281	$ 2,185,999		$ 2,781,474
Professional and Contract Services Expense, Total			0	93,179	95,143		270,834
Due to Related Parties, Total			238,917		238,917			$ 277,671
Late Fee Income Generated by Servicing Financial Assets, Amount			48,000		52,000
Proceeds from Loan Origination and Extension Fees			46,000		247,000
Amortization of Deferred Loan Origination Fees, Net			44,000		58,000
Loan Fees Earned by OFG			108,000	157,000	1,413,000		1,313,000
Owens Financial Group Inc. [Member]
Due to Related Parties, Total			0		0			32,000
Late Fee Income Generated by Servicing Financial Assets, Amount			111,000	15,000	128,000		37,000
Ancillary Fee Income Generated by Servicing Financial Assets, Amount			5,000	4,000	16,000		14,000
Loans Originated or Extended			10,500,000	7,369,000	91,474,000		70,380,000
Related Party Transaction, Amounts of Transaction			0	$ 96,000	105,000		286,000
Interim Management Fee, Input, Percentage Stockholders' Equity Balance, First $300,000,000	1.50%
Interim Management Fee, Input, Percentage Stockholders' Equity Balance, After $300,000,000	1.25%
Related Party Transaction, Percentage of Gross Loan Fees Received	30.00%
Related Party Transaction, Percentage of Gross Loan Extension or Modification Fee Received	30.00%
Related Party Transaction, Management Fee	70.00%
Related Party Transaction, Late Payment Fee Received	30.00%
Related Party Transaction, Late Payment Fee	70.00%
OFG Officers [Member]
Related Party Transaction, Amounts of Transaction					3,000		2,000
Investors Yield Inc. [Member] \| Maximum [Member]
Related Party Transaction, Amounts of Transaction					1,000		$ 1,000
Management Fee [Member]
Related Party Transaction, Rate		2.75%
Servicing Fee [Member]
Related Party Transaction, Rate	0.25%
Management and Service Fees [Member] \| Owens Financial Group Inc. [Member]
Due to Related Parties, Total			$ 239,000		$ 239,000			$ 245,000

Note 10 - Stockholders' Equity

Note 10 - Stockholders' Equity (Details Textual) - USD ($)	Oct. 12, 2018	Sep. 17, 2018	Jul. 13, 2018	Apr. 25, 2018	Apr. 13, 2018	Mar. 12, 2018	Oct. 13, 2017	Sep. 13, 2017	Jul. 13, 2017	Jun. 13, 2017	Apr. 13, 2017	Mar. 16, 2017	Jan. 31, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Jun. 09, 2017
Common Stock, Dividends, Per Share, Declared		$ 0.20		$ 0.20		$ 0.16		$ 0.10		$ 0.10		$ 0.08		$ 0.20	$ 0.10	$ 0.56	$ 0.28
Dividends, Total			$ 1,746,713		$ 1,449,435				$ 1,024,748		$ 819,798
The 2017 Repurchase Plan [Member]
Stock Repurchase Program, Authorized Amount																			$ 10,000,000
Treasury Stock, Shares, Acquired													4,000					341,086
Treasury Stock, Value, Acquired, Cost Method													$ 65,000					$ 5,820,000
Treasury Stock Acquired, Average Cost Per Share													$ 16.18					$ 17.06
The 2018 Repurchase Plan [Member]
Stock Repurchase Program, Authorized Amount						$ 10,000,000
Treasury Stock, Shares, Acquired																608,574
Treasury Stock, Value, Acquired, Cost Method																$ 10,033,000
Treasury Stock Acquired, Average Cost Per Share																$ 16.49
Dividends Excluding Treasury Shares [Member]
Dividends, Total							$ 1,006,391
Subsequent Event [Member]
Dividends, Total	$ 1,696,576

Note 11 - Contingency Reserves

Note 11 - Contingency Reserves (Details Textual) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Contingency Reserves as a Percent of Capital	1.50%
Contingency Reserves [Member]
Restricted Cash and Cash Equivalents, Total	$ 3,266,000	$ 3,464,000

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual)	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
Note 12 - Income Taxes (Details Textual)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2018	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Number of Real Estate Properties Sold			6
Deferred Tax Assets, Net, Total								$ 7,249,000
Deferred Tax Assets, Real Estate, Difference Between Book Value and Tax Basis								15,450,000
Income Tax Expense (Benefit), Total	$ 150,910	$ 1,275,700		$ 316,720	$ 2,089,827
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent							34.00%
Deferred Tax Assets, Valuation Allowance, Total	2,754,092			2,754,092			$ 2,428,497
Deferred Tax Assets, Operating Loss Carryforwards, Total	1,543,399			1,543,399			1,380,138
Tax Year 2012 [Member]
Income Tax Examination, Penalties Expense	50,000			50,000
Minimum [Member] \| Tax Year 2012 [Member]
Income Tax Examination, Estimate of Possible Loss				3,000,000
Maximum [Member] \| Tax Year 2012 [Member]
Income Tax Examination, Estimate of Possible Loss				9,000,000
Federal and State NOLs in ZRV [Member]
Deferred Tax Assets, Valuation Allowance, Total	2,754,000			2,754,000			2,428,000
Lone Star Golf, Inc., Zalanta Resort and East G, LLC [Member]
Current Income Tax Expense (Benefit), Total	0	$ 0		0	$ 0		0	$ 0
Lone Star Golf, Inc., Zalanta Resort and East G, LLC [Member] \| State and Local Jurisdiction [Member] \| California Franchise Tax Board [Member]
Operating Loss Carryforwards, Total	1,208,000			1,208,000
Zalanta [Member]
Number of Real Estate Properties Sold								2
Income Tax Expense (Benefit), Total							$ 4,041,655
Baldwin Ranch Subdivision, LLC [Member]
Number of Real Estate Properties								75
Zalanta Resort at the Village, LLC [Member] \| State and Local Jurisdiction [Member] \| California Franchise Tax Board [Member]
Operating Loss Carryforwards, Total	1,563,000			1,563,000
Zalanta Resort at the Village, LLC [Member] \| State and Local Jurisdiction [Member] \| Arizona Department of Revenue [Member]
Operating Loss Carryforwards, Total	3,511,000			3,511,000
Deferred Tax Assets, Operating Loss Carryforwards, Total	0			0
Zalanta Resort at the Village, LLC [Member] \| Domestic Tax Authority [Member] \| Internal Revenue Service (IRS) [Member]
Operating Loss Carryforwards, Total	$ 6,829,000			$ 6,829,000
To Maintain REIT Status for Federal Income Tax Purposes [Member]
Minimum Percentage of Taxable Income to be Distributed to Stockholders				90.00%
Threshold to not be Subject to Federal Corporate Income Tax [Member]
Minimum Percentage of Taxable Income to be Distributed to Stockholders				100.00%
Scenario, Forecast [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent						21.00%

Note 12 - Income Taxes - Income

Note 12 - Income Taxes - Income Tax Expense (Benefit) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Expense (Benefit), Total	$ 150,910	$ 1,275,700	$ 316,720	$ 2,089,827
Taxable REIT Subsidiaries (TRS) [Member]
Change in valuation allowance, federal	66,204	1,185,731	244,340	1,917,598
Change in valuation allowance, state and local	22,016	239,961	102,855	239,961
Change in valuation allowance	88,220	1,425,692	347,195	2,157,559
Other, federal	2,829	(134,811)	(61,877)	(70,806)
Other, state and local	9,861	(15,181)	(18,598)	3,074
Other	12,690	(149,992)	(80,475)	(67,732)
Income tax expense (benefit), federal	69,033	1,050,920	182,463	1,846,792
Income tax expense (benefit), state and local	31,877	224,780	84,257	243,035
Income Tax Expense (Benefit), Total	$ 100,910	$ 1,275,700	$ 266,720	$ 2,089,827

Note 12 - Income Taxes - Reconc

Note 12 - Income Taxes - Reconciliation of Income Tax (Benefit) Provision (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income tax expense (benefit)	$ 150,910	$ 1,275,700	$ 316,720	$ 2,089,827
Taxable REIT Subsidiaries (TRS) [Member]
Tax expense (benefit) at Federal statutory rate	9,496	(58,503)	(44,212)	28,646
State income tax expense, net of federal effect	25,183	148,355	66,562	163,289
Other	27	117	30	(19,706)
Change in valuation allowance - Federal	66,204	1,185,731	244,340	1,917,598
Income tax expense (benefit)	$ 100,910	$ 1,275,700	$ 266,720	$ 2,089,827

Note 12 - Income Taxes - Deferr

Note 12 - Income Taxes - Deferred Tax Assets (Liabilities) (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Real estate basis differences	$ 4,151,295	$ 4,255,681
Net operating losses	1,543,399	1,380,138
Total deferred tax assets	5,694,694	5,635,819
Valuation allowance	(2,754,092)	(2,428,497)
Net deferred tax assets	$ 2,940,602	$ 3,207,322

Note 13 - Fair Value (Details T

Note 13 - Fair Value (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 13 - Fair Value (Details Textual) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Impairment of Real Estate	$ 745,648	$ 367,831	$ 745,648	$ 649,457
Property Transferred into Level 1 Fair Value Measurements [Member]
Impairment of Real Estate	54,000		54,000
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers out of Level 3	2,338,000		2,338,000
Fair Value, Measurements, Recurring [Member]
Assets, Fair Value Disclosure	0		0
Financial and Nonfinancial Liabilities, Fair Value Disclosure	0		0
Fair Value, Measurements, Nonrecurring [Member]
Financial and Nonfinancial Liabilities, Fair Value Disclosure	$ 0		$ 0		$ 0

Note 13 - Fair Value - Assets a

Note 13 - Fair Value - Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis (Details) - Fair Value, Measurements, Nonrecurring [Member] - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Real estate, fair value	$ 5,711,765	$ 9,375,670
Impaired loans, fair value		1,115,999
Fair Value, Inputs, Level 1 [Member]
Real estate, fair value
Impaired loans, fair value
Fair Value, Inputs, Level 2 [Member]
Real estate, fair value	2,284,260
Impaired loans, fair value
Fair Value, Inputs, Level 3 [Member]
Real estate, fair value	3,427,505	9,375,670
Impaired loans, fair value		1,115,999
Commercial Portfolio Segment [Member]
Real estate, fair value	1,516,000	7,460,800
Commercial Portfolio Segment [Member] \| Fair Value, Inputs, Level 1 [Member]
Real estate, fair value
Commercial Portfolio Segment [Member] \| Fair Value, Inputs, Level 2 [Member]
Real estate, fair value
Commercial Portfolio Segment [Member] \| Fair Value, Inputs, Level 3 [Member]
Real estate, fair value	1,516,000	7,460,800
Land Portfolio Segment [Member]
Real estate, fair value	4,195,765	1,914,870
Land Portfolio Segment [Member] \| Fair Value, Inputs, Level 1 [Member]
Real estate, fair value
Land Portfolio Segment [Member] \| Fair Value, Inputs, Level 2 [Member]
Real estate, fair value	2,284,260
Land Portfolio Segment [Member] \| Fair Value, Inputs, Level 3 [Member]
Real estate, fair value	$ 1,911,505	1,914,870
Residential Portfolio Segment [Member]
Impaired loans, fair value		1,115,999
Residential Portfolio Segment [Member] \| Fair Value, Inputs, Level 1 [Member]
Impaired loans, fair value
Residential Portfolio Segment [Member] \| Fair Value, Inputs, Level 2 [Member]
Impaired loans, fair value
Residential Portfolio Segment [Member] \| Fair Value, Inputs, Level 3 [Member]
Impaired loans, fair value		$ 1,115,999

Note 13 - Fair Value - Level 3

Note 13 - Fair Value - Level 3 Fair Value Measurements for Financial Instruments (Details)	Sep. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Real estate, measurement input
Fair Value, Measurements, Nonrecurring [Member]
Real estate, fair value	$ 5,711,765	$ 9,375,670
Impaired loans, fair value		1,115,999
Commercial Portfolio Segment [Member] \| Fair Value, Measurements, Nonrecurring [Member]
Real estate, fair value	1,516,000	7,460,800
Commercial Portfolio Segment [Member] \| Valuation, Cost Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member]
Real estate, fair value	$ 1,516,000	$ 7,460,800
Commercial Portfolio Segment [Member] \| Valuation, Cost Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Minimum [Member] \| Measurement Input, Comparability Adjustment [Member]
Real estate, measurement input	(0.492)	(0.237)
Commercial Portfolio Segment [Member] \| Valuation, Cost Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Maximum [Member] \| Measurement Input, Comparability Adjustment [Member]
Real estate, measurement input	(0.411)	(0.116)
Commercial Portfolio Segment [Member] \| Valuation, Cost Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Weighted Average [Member] \| Measurement Input, Comparability Adjustment [Member]
Real estate, measurement input		(0.135)
Residential Portfolio Segment [Member] \| Fair Value, Measurements, Nonrecurring [Member]
Impaired loans, fair value		$ 1,115,999
Residential Portfolio Segment [Member] \| Valuation, Market Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member]
Impaired loans, fair value		$ 1,115,999
Residential Portfolio Segment [Member] \| Valuation, Market Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Minimum [Member] \| Measurement Input, Comparability Adjustment [Member]
Impaired loans, measurement input		(0.046)
Residential Portfolio Segment [Member] \| Valuation, Market Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Maximum [Member] \| Measurement Input, Comparability Adjustment [Member]
Impaired loans, measurement input		0.042
Residential Portfolio Segment [Member] \| Valuation, Market Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Weighted Average [Member] \| Measurement Input, Comparability Adjustment [Member]
Impaired loans, measurement input
Land Portfolio Segment [Member] \| Fair Value, Measurements, Nonrecurring [Member]
Real estate, fair value	$ 4,195,765	$ 1,914,870
Land Portfolio Segment [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Weighted Average [Member] \| Measurement Input, Estimate of Future Improvements [Member]
Real estate, measurement input
Land Portfolio Segment [Member] \| Valuation, Cost Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member]
Real estate, fair value	$ 1,911,505	$ 1,914,870
Land Portfolio Segment [Member] \| Valuation, Cost Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Measurement Input, Estimate of Future Improvements [Member]
Real estate, measurement input	0.325	0.325
Land Portfolio Segment [Member] \| Valuation, Cost Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Minimum [Member] \| Measurement Input, Comparability Adjustment [Member]
Real estate, measurement input	(0.508)	(0.508)
Land Portfolio Segment [Member] \| Valuation, Cost Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Maximum [Member] \| Measurement Input, Comparability Adjustment [Member]
Real estate, measurement input	0.219	0.219
Land Portfolio Segment [Member] \| Valuation, Cost Approach [Member] \| Fair Value, Measurements, Nonrecurring [Member] \| Weighted Average [Member] \| Measurement Input, Comparability Adjustment [Member]
Real estate, measurement input

Note 13 - Fair Value - Carrying

Note 13 - Fair Value - Carrying Amounts and Estimated Fair Values of Financial Instruments (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Inputs, Level 1 [Member]
Cash, cash equivalents and restricted cash	$ 20,162,000	$ 5,671,000
Loans, net
Investment in limited liability company
Accrued interest and advances receivable
Accrued interest payable
Line of credit payable
Notes and loans payable
Fair Value, Inputs, Level 2 [Member]
Cash, cash equivalents and restricted cash
Loans, net
Investment in limited liability company
Accrued interest and advances receivable
Accrued interest payable	120,000	77,000
Line of credit payable	20,943,000	1,555,000
Notes and loans payable	2,926,000	17,176,000
Fair Value, Inputs, Level 3 [Member]
Cash, cash equivalents and restricted cash
Loans, net	143,448,000	144,255,000
Investment in limited liability company	7,711,000	4,819,000
Accrued interest and advances receivable	935,000	1,459,000
Accrued interest payable	46,000	38,000
Line of credit payable
Notes and loans payable	12,578,000	13,233,000
Reported Value Measurement [Member]
Cash, cash equivalents and restricted cash	20,162,000	5,671,000
Loans, net	144,212,000	144,344,000
Investment in limited liability company	2,284,000	2,141,000
Accrued interest and advances receivable	935,000	1,459,000
Accrued interest payable	166,000	115,000
Line of credit payable	20,943,000	1,555,000
Notes and loans payable	15,808,000	30,192,000
Estimate of Fair Value Measurement [Member]
Cash, cash equivalents and restricted cash	20,162,000	5,671,000
Loans, net	143,448,000	144,255,000
Investment in limited liability company	7,711,000	4,819,000
Accrued interest and advances receivable	935,000	1,459,000
Accrued interest payable	166,000	115,000
Line of credit payable	20,943,000	1,555,000
Notes and loans payable	$ 15,504,000	$ 30,409,000

Note 14 - Commitments and Con_2

Note 14 - Commitments and Contingencies (Details Textual)	Sep. 30, 2018USD ($)
Contractual Obligation, Total	$ 24,540,000
Interest Reserves [Member]
Contractual Obligation, Total	$ 2,766,000

Note 15 - Subsequent Events (De

Note 15 - Subsequent Events (Details Textual)	1 Months Ended	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
Note 15 - Subsequent Events (Details Textual)	Oct. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Number of Real Estate Properties Sold					6
Proceeds from Sale of Other Real Estate		$ 8,708,000	$ 2,288,000	$ 14,376,000	$ 52,078,000
Gain (Loss) on Sale of Properties		$ 1,372,925	$ 582,496	$ 1,112,000	$ 13,878,000	$ 2,484,740	$ 14,460,030
Repayments of Notes Payable						$ 14,769,853	$ 13,873,448
Loan Agreement [Member] \| Western Alliance Bank [Member] \| ZRV and ZRV II [Member]
Repayments of Notes Payable								$ 3,000,000
Subsequent Event [Member] \| Loan Agreement [Member] \| Western Alliance Bank [Member] \| ZRV and ZRV II [Member]
Repayments of Notes Payable	$ 2,925,000
Office Condominium Complex, Roseville, California [Member]
Number of Real Estate Properties Sold		2	1	3
Office Condominium Complex, Roseville, California [Member] \| Subsequent Event [Member]
Number of Real Estate Properties Sold	2
Proceeds from Sale of Other Real Estate	$ 3,326,000
Gain (Loss) on Sale of Properties	$ 620,000