Deer Valley 10-Q 12 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 28, 2014	Aug. 01, 2014
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Entity Registrant Name	'DEER VALLEY CORP	'
Entity Central Index Key	'0000095047	'
Current Fiscal Year End Date	'--12-28	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	15,401,387

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Jun. 28, 2014	Dec. 28, 2013
Current Assets:	'	'
Cash	$2,018,522	$3,107,213
Accounts receivable, net	1,881,169	1,537,027
Inventory	1,645,023	1,310,618
Deferred tax asset	520,194	567,693
Inventory finance notes receivable	1,819,855	2,607,456
Construction loan notes receivable	0	693,257
Prepaid expenses and other current assets	385,602	120,069
Total Current Assets	8,270,365	9,943,333
Fixed Assets:	'	'
Property, plant and equipment, net	2,163,647	2,143,707
Other Assets:	'	'
Inventory finance notes receivable, net	2,415,287	3,287,772
Deferred tax asset	1,480,209	1,621,179
Other assets	15,934	17,482
Total Other Assets:	3,911,430	4,926,433
Total Assets	14,345,442	17,013,473
Current Liabilities:	'	'
Current maturities on long term debt	125,600	125,600
Revolving credit loans	825,000	3,056,799
Accounts payable	220,708	364,887
Accrued expenses	1,531,688	1,514,010
Accrued warranties	1,145,000	1,185,000
Income tax payable	0	140,162
Total Current Liabilities	3,847,996	6,386,458
Long Term Liabilities:	'	'
Long-term debt, net of current maturities	753,600	816,400
Total Long Term Liabilities	753,600	816,400
Total Liabilities	4,601,596	7,202,858
Commitments and Contingencies (Note 10)	'	'
Stockholders' Equity:	'	'
Common stock, $0.001 par value, 100,000,000 shares authorized, 17,786,184 and 17,786,184 shares issued and 15,401,387 and 15,434,447 outstanding, respectively.	17,788	17,788
Additional paid-in capital	33,254,293	33,254,293
Treasury Stock, at cost; 2,384,797 and 2,351,737 shares, respectively	-1,296,900	-1,275,616
Accumulated deficit	-22,231,335	-22,185,850
Total Stockholders' Equity	9,743,846	9,810,615
Total Liabilities and Stockholders' Equity	$14,345,442	$17,013,473

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 28, 2014	Dec. 28, 2013
Statement Of Financial Position [Abstract]	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	17,786,184	17,786,184
Common stock, shares outstanding	15,401,387	15,434,447
Treasury stock, shares	2,384,797	2,351,737

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Income Statement [Abstract]	'	'	'	'
REVENUE	$7,919,232	$7,223,477	$13,116,303	$12,678,028
COST OF REVENUE	6,400,421	5,846,887	10,927,236	10,408,686
GROSS PROFIT	1,518,811	1,376,590	2,189,067	2,269,342
OPERATING EXPENSES:	'	'	'	'
Depreciation	3,077	2,712	5,785	5,739
Selling, general and administrative	1,021,383	947,181	2,220,301	2,024,231
TOTAL OPERATING EXPENSES	1,024,460	949,893	2,226,086	2,029,970
OPERATING INCOME/(LOSS)	494,351	426,697	-37,019	239,372
OTHER INCOME (EXPENSES)	'	'	'	'
Interest income	120	121	240	292
Other income (expense)	0	0	2,200	0
Interest expense	-9,555	-10,906	-19,338	-22,025
TOTAL OTHER INCOME/(EXPENSES)	-9,435	-10,785	-16,898	-21,733
INCOME/(LOSS) BEFORE INCOME TAXES	484,916	415,912	-53,917	217,639
INCOME TAX (EXPENSE)/BENEFIT	-188,658	-158,986	8,432	-89,950
NET INCOME/(LOSS)	$296,258	$256,926	($45,485)	$127,689
Net Income/(Loss) Per Share (Basic)	$0.02	$0.02	$0	$0.01
Net Income/(Loss) Per Share (Fully Diluted)	$0.02	$0.02	$0	$0.01
Weighted Average Common Shares Outstanding	15,411,248	15,508,736	15,422,096	15,539,432
Weighted Average Common and Common Equivalent Shares Outstanding	15,411,248	15,508,736	15,422,096	15,539,432

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (USD $)	6 Months Ended
	Jun. 28, 2014	Jun. 29, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net (loss)/income	($45,485)	$127,689
Adjustments to reconcile net (loss)/income to net cash provided by/used in operating activities:	'	'
Depreciation	85,994	103,428
Gain on sale of equipment	-2,200	0
Provision for credit losses	-70,750	-87,990
Changes in operating assets and liabilities:	'	'
(Increase)/decrease in receivables	-344,142	-204,173
(Increase)/decrease in inventories	-334,405	-109,638
(Increase)/decrease in deferred tax asset	188,468	177,056
(Increase)/decrease in inventory finance receivable	1,730,836	1,069,768
(Increase)/decrease in construction loan receivable	693,257	-1,000,960
(Increase)/decrease in prepayments and other	-30,676	-134,393
Increase/(decrease) in accounts payable	-144,178	88,549
Increase/(decrease) in income tax payable	-373,470	-57,732
Increase/(decrease) in estimated services and warranties	-40,000	-90,000
Increase/(decrease) in accrued expenses	17,678	-463
CASH FLOW PROVIDED BY/(USED) IN OPERATING ACTIVITIES	1,330,927	-118,859
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Purchases of equipment	-105,935	-60,219
Proceeds from sale of property, plant and equipment	2,200	0
CASH FLOW (USED) IN INVESTING ACTIVITIES	-103,735	-60,219
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Repayment of long-term debt	-62,800	-62,800
Proceeds from revolving credit loans	3,600,000	7,246,287
Repayments of revolving credit loans	-5,831,799	-7,189,487
Purchases of treasury stock	-21,284	-111,085
CASH FLOW (USED) IN FINANCING ACTIVITIES	-2,315,883	-117,085
NET (DECREASE) IN CASH	-1,088,691	-296,163
CASH, Beginning	3,107,213	2,434,227
CASH, Ending	2,018,522	2,138,064
Cash paid during the period for:	'	'
Interest	57,125	105,148
Taxes	$176,570	$90,000

Basis_of_Presentation

Basis of Presentation	6 Months Ended
	Jun. 28, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	NOTE 1 - BASIS OF PRESENTATION
	The accompanying unaudited condensed consolidated financial statements for the three month period ended June 28, 2014 and June 29, 2013 have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission for Form 10-Q. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements.
	The unaudited financial information included in this report includes all adjustments which are, in the opinion of management, necessary to reflect a fair statement of the results for the interim period. The operations for the three and six month periods ended June 28, 2014 are not necessarily indicative of the results of the full fiscal year.
	The condensed consolidated financial statements included in this report should be read in conjunction with the consolidated financial statements and notes thereto included in the Registrant’s December 28, 2013 Annual Report on Form 10-K and subsequent filings on Form 10-Q and Form 8-K.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 28, 2014
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Principles of Consolidation - The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation.
	Accounting Estimates - The Company’s financial statements are prepared in conformity with accounting principles generally accepted in the United States of America which require 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 period. Actual results could differ from those estimates.
	Fiscal Year - The Company operates on a 52-53 week fiscal year end. Each fiscal quarter consists of 13 weeks, with an occasional fourth quarter extending to 14 weeks, if necessary.
	Cash Equivalents - The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.
	The Company maintains its cash balances in two different financial institutions. The balances are insured by the Federal Deposit Insurance Corporation up to $250,000. Bank deposit accounts at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts.
	Inventory Finance Notes Receivable - The Company offers inventory-secured financing for its products to qualified retail dealers and developers. Finance contracts require periodic installments of principal and interest over periods of up to 24 months. The Company periodically evaluates the collectibility of our notes receivable and considers the need to establish an allowance for doubtful accounts based upon our historical collection experience. We have established an allowance for doubtful accounts of $131,210 as of June 28, 2014 and $241,510 at June 29, 2013.
	Impairment of Long-Lived Assets - Property and intangible assets are material to our consolidated financial statements. Further, these assets are subject to the potential negative effects arising from factors beyond the Company’s control including changing economic conditions. The Company evaluates its tangible and definite-lived intangible assets for impairment annually during our fourth quarter or more frequently in the presence of circumstances or trends that may be indicators of impairment. The evaluation is a two step process. The first step is to compare our undiscounted cash flows, as projected over the remaining useful lives of the assets, to their respective carrying values. In the event that the carrying values are not recovered by future undiscounted cash flows, as a second step, the Company compares the carrying values to the related fair values and, if the fair value is lower, record an impairment adjustment. For purposes of fair value, the Company generally uses replacement costs for tangible fixed assets and discounted cash flows, using risk-adjusted discount rates, for intangible assets. These estimates are made by competent employees, using the best available information, under the direct supervision of our management. For tangible property, plant and equipment, there have been no changes in assumptions or methodologies in the three month period ended June 28, 2014 as compared to June 29, 2013. The Company did not have intangible assets at June 28, 2014 and June 29, 2013.
	In accordance with FASB Topic ASC 420 “Exit on Disposal Cost Obligations”, the Company evaluates the carrying value of long-lived assets to be held and used when events and circumstances warrant such a review. The carrying value of long-lived assets is considered impaired when the anticipated undiscounted cash flow from such assets is less than its carrying value. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair market value of the long-lived assets. Fair market value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. Losses on long-lived assets to be disposed of are determined in a similar manner, except that the fair market values are primarily based on independent appraisals and preliminary or definitive contractual arrangements less costs to dispose.
	Revenue Recognition - Revenue for manufactured homes sold to independent dealers generally is recorded when all of the following conditions have been met; (a) an order for the home has been received from the dealer, (b) an agreement with respect to payment terms (usually in the form of a written or verbal approval for payment has been received from the dealer’s flooring institution), and (c) the home has been shipped and risk of loss has passed to the dealer and collectability is reasonably assured.
	Cost of Sales - The Company’s factory-built housing segment includes the following types of expenses in cost of sales: purchase and receiving costs, freight in, direct labor, supply costs, warehousing, direct and indirect overhead costs, inspection, transfer, actual and accrued warranty, depreciation, and amortization costs. The Company’s financial services segment includes the following types of expenses in cost of sales: interest expense
	Selling, General and Administrative - The Company includes the following types of expenses in selling, general and administrative expense: sales salaries, sales commissions, bad debt expense, advertising, administrative overhead, administrative salaries and bonuses and legal and professional fees.
	Income/(Loss) Per Share - The Company uses the guidance set forth under FASB topic ASC 260, “Earnings Per Share” for calculating the basic and diluted loss per share. Basic income/(loss) per share is computed by dividing net income/(loss) by the weighted average number of common shares outstanding. Diluted income/(loss) per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential shares had been issued, if the additional shares were dilutive.
	Income Taxes - Income taxes are accounted for using the liability method of accounting. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of differences between the carrying amounts of assets and liabilities and their respective tax basis, using currently enacted tax rates. The effect on deferred assets and liabilities of a change in tax rates is recognized in income in the period when the change is enacted. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized.

Inventory

Inventory	6 Months Ended
	Jun. 28, 2014
Inventory Disclosure [Abstract]	'
Inventory	'
	NOTE 3 - INVENTORY
	Inventory consisted of the following components:
		June 28,		December 28,
		2014		2013
		(unaudited)
	Raw Materials	$	1,018,858	$	891,039
	Work-in-Process		271,406		223,755
	Finished Goods		354,759		195,824
	Total Inventory	$	1,645,023	$	1,310,618

Inventory_Finance_Notes_Receiv

Inventory Finance Notes Receivable and Allowance for Loan Loss	6 Months Ended
	Jun. 28, 2014
Receivables [Abstract]	'
Inventory Finance Notes Receivable and Allowance for Loan Loss	'
	NOTE 4 - INVENTORY FINANCE NOTES RECEIVABLE AND ALLOWANCE FOR LOAN LOSS
	The Company offers inventory-secured financing for its products to a limited number of qualified retail dealers. Administrative services for inventory-secured financing are provided by Triad Financial Services, Inc. of Jacksonville, Florida. Finance contracts require periodic installments of principal and interest over periods of up to 24 months. These notes are secured by the inventory collateral and other security depending on borrower circumstances.
	Inventory finance notes receivable, net, consisted of the following:
		June 28,			December 28,
		2014			2013
		(unaudited)
	Total Inventory finance notes receivable	$	4,366,352		$	6,097,188
	Allowance for loan loss		(131,210	)		(201,960	)
			4,235,142			5,895,228
	Current portion of inventory finance notes receivable		(1,819,855	)		(2,607,456	)
	Inventory finance notes receivable, net	$	2,415,287		$	3,287,772
	With respect to our inventory finance notes receivable, the risk of loss is spread over numerous borrowers. In addition to historical experience, borrower inventory levels and activity are monitored in conjunction with a third-party provider to estimate the potential for loss. The Company anticipates it will be able to resell any repossessed homes, thereby mitigating loss experience. If a default occurs and collateral is lost, the Company is exposed to loss of the full value of the note receivable. The Company recorded a provision/(benefit) for credit losses of $(70,750) and $(87,990) for six month periods ending June 28 2014, and June 29, 2013, respectively. The following table represents changes in the estimated allowance for loan losses:
		June 28,			June 29,
		2014			2013
		(unaudited)			(unaudited)
	Balance at beginning of period	$	201,960		$	329,500
	Provision/(Benefit) for credit losses		(70,750	)		(87,990	)
	Balance at end of period	$	131,210		$	241,510

Accrued_Expenses

Accrued Expenses	6 Months Ended
	Jun. 28, 2014
Other Liabilities Disclosure [Abstract]	'
Accrued Expenses	'
	NOTE 5 - ACCRUED EXPENSES
	Accrued expenses consisted of the following:
	Category	June 28,		December 28,
		2014		2013
		(unaudited)
	Accrued dealer incentive program	$	267,930	$	230,429
	Accrued third party billings		517,643		542,079
	Accrued compensation		323,094		339,743
	Accrued insurance		59,504		65,197
	Accrued interest		6,571		11,985
	Accrued repurchase commitment (Note 10)		168,940		152,510
	Other		188,006		172,067
	Total Accrued Expenses	$	1,531,688	$	1,514,010

Product_Warranties

Product Warranties	6 Months Ended
	Jun. 28, 2014
Guarantees [Abstract]	'
Product Warranties	'
	NOTE 6 - PRODUCT WARRANTIES
	The Company provides the retail home buyer a one-year limited warranty covering defects in material or workmanship in home structure, plumbing and electrical systems. The Company’s estimated warranty costs are accrued at the time of the sale to the dealer following industry standards and historical warranty cost incurred. Periodic adjustments to the estimated warranty accrual are made as events occur which indicate changes are necessary. As of June 28, 2014, the Company has recorded an accrued liability of $1,145,000 for estimated warranty costs relating to homes sold, based upon management’s assessment of historical experience factors and current industry trends. Management reviews its warranty requirements at the close of each reporting period and adjusts the reserves accordingly.
	The following tabular presentation reflects activity in warranty reserves during the periods presented:
		For The Three			For The Six
		Month Period			Month Period
		Ended			Ended
		June 28, 2014			June 28, 2014
		(unaudited)			(unaudited)
	Balance at beginning of period	$	1,105,000		$	1,185,000
	Warranty charges		403,942			777,784
	Warranty payments		(363,942	)		(817,784	)
	Balance at end of period	$	1,145,000		$	1,145,000

Revolving_Credit_Loans

Revolving Credit Loans	6 Months Ended
	Jun. 28, 2014
Debt Disclosure [Abstract]	'
Revolving Credit Loans	'
	NOTE 7 - REVOLVING CREDIT LOANS
	Effective September 10, 2013, Deer Valley renewed its $5,000,000 Revolving Credit Loan and Security Agreement with its primary bank, used for display model financing for dealers of the products produced by DVH (the “Display Model LOC”) The Display Model LOC has a two year term and has a variable interest rate at 4.00% above LIBOR or 4.1545% at June 28, 2014. As of June 28, 2014, the Company had an outstanding balance of $0 under the revolving credit loan.
	Effective September 10, 2013, Deer Valley renewed its $3,000,000 Revolving Credit Loan and Security Agreement with its primary bank, used for short term working capital financing, letters of credit and as a bridge loan on financing the sale of retail units by DVH (the “Working Capital LOC”). The Working Capital LOC has a two year term and has a variable interest rate at 2.50% above LIBOR or 2.6545% at June 28, 2014. As of June 28, 2014, the Company had an outstanding balance of $825,000 under the revolving credit loan.
	Effective April 12, 2013 Deer Valley entered into a $2,500,000 Revolving Credit Loan and Security Agreement with its primary bank, used for funding “construction-to-permanent loans” prior to the issue of a certificate of occupancy and ultimate resale of the loan to either a private or government controlled long term financing entities. The Loan Facility has a two year term and has a variable interest rate at 4.0% above LIBOR. The loan is evidenced by a revolving credit note and secured by accounts receivable, inventory, equipment and all other tangible and intangible personal property of Deer Valley. As of June 28, 2014, the Company had an outstanding balance of $0 under the revolving credit loan.
	The amount available under the revolving credit loans is equal to the lesser of $10,500,000 or an amount based on defined percentages of accounts receivable and inventories reduced by any outstanding letters of credit. At June 28, 2014, $4,610,517 was available under the revolving credit loans after deducting letters of credit of $65,000.
	In addition to the revolving line of credit described in the preceding paragraph, DVH, during its normal course of business, is required to issue irrevocable standby letters of credit in the favor of independent third party beneficiaries to cover obligations under insurance policies. As of June 28, 2014, no amounts had been drawn on the above irrevocable letters of credit by the beneficiaries.

Long_Term_Debt

Long Term Debt	6 Months Ended
	Jun. 28, 2014
Debt Disclosure [Abstract]	'
Long Term Debt	'
	NOTE 8 - LONG TERM DEBT
	On May 26, 2006, DVH entered into a Loan Agreement with Fifth Third Bank (the “Lender”) providing for a loan of Two Million Dollars ($2,000,000) (the “Loan”) evidenced by a promissory note and secured by a first mortgage on DVH’s properties in Guin, Alabama and Sulligent, Alabama, including the structures and fixtures located thereon, as well as DVH’s interest in any lease thereof. The Loan had a term from May 26, 2006 through June 1, 2011 and has a variable interest rate at 2.25% above LIBOR. There is no prepayment penalty. Future advances are available under the Loan Agreement, subject to approval by the Lender. Also on May 26, 2006, the Company and DVH guaranteed the Loan. Should Deer Valley default, thereby triggering acceleration of the Loan, the Company would become liable for payment of the Loan. On June 1, 2011 Fifth Third Bank agreed to extend the maturity date on the loan until an amendment to the loan agreement could be finalized.
	On July 8, 2011, DVHB and the Lender entered into that certain Amendment to Loan Agreement effective June 1, 2011, pursuant to which, among matters, (a) DVHB made a cash payment to reduce the outstanding principal balance of the Real Estate Loan to $1,256,000, (b) the term of the Real Estate Loan was extended to June 1, 2016, and (c) the variable interest rate was set at 400 basis points (4.00%) above the One-Month LIBOR-Index Rate. The Real Estate Loan is guaranteed by DVC and DVFC.

Income_Taxes

Income Taxes	6 Months Ended
	Jun. 28, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	NOTE 9 - INCOME TAXES
	Income Taxes:
	The components of the provision for income taxes are as follows:
		Six months ended
		28-Jun-14
		(unaudited)
	Current income tax (benefit)	$	(196,900	)
	Deferred income tax expense		188,468
	Total income tax benefit	$	(8,432	)
	The items accounting for the difference between income taxes computed at the federal statutory rate and the provision for income taxes are as follows:
		Six months ended
		28-Jun-14
		(unaudited)
		Amount			Impact on Rate
	Income tax (benefit) at federal rate	$	(18,332	)		34	%
	State tax benefit, net of Federal effect		(2,279	)		4.23	%
	Permanent Differences:
	Meals and entertainment		10,440			-19.36	%
	Officer’s life insurance		669			-1.24	%
	Total permanent differences		11,109			-20.6	%
	Prior period over/under accrual		1,070			-1.98	%
	Total income tax (benefit)	$	(8,432	)		15.65	%
	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 used for income tax purposes. Significant components of the Company’s net deferred income taxes are as follows:
		June 28,
		2014
		(unaudited)
	Current Deferred Tax Assets:
	Warranty reserve	$	437,688
	Repurchase reserve		64,579
	Loan loss reserve		50,156
	Allowance for doubtful accounts		9,557
	Inventory reserve		6,758
	Total Current Deferred Tax Asset		568,738
	Non-Current Deferred Tax Assets:
	Goodwill impairment		1,584,564
	Total Non-Current Deferred Tax Assets		1,584,564
	Current Deferred Tax Liability:
	Prepaid insurance		(48,544	)
	Total Current Deferred Tax Liability		(48,544	)
	Non-Current Deferred Tax Liability:
	Accelerated depreciation		(112,823	)
	Sale of assets		8,468
	Total Non-Current Deferred Tax Liability		(104,355	)
	Total Deferred Tax Assets (Liabilities) - Net	$	2,000,403

Commitments_and_Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 28, 2014
Commitments And Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	NOTE 10 - COMMITMENTS AND CONTINGENCIES
	Litigation - The Company in the normal course of business is subject to claims and litigation. Management of the Company is of the opinion that, based on information available, such legal matters will not ultimately have a material adverse effect on the financial position or results of operation of the Company.
	Reserve for Repurchase Commitments - DVH is contingently liable under the terms of repurchase agreements with financial institutions providing inventory financing for retailers of DVH’s products. These arrangements, which are customary in the industry, provide for the repurchase of products sold to retailers in the event of default by the retailer. The risk of loss under these agreements is spread over numerous retailers. The price DVH is obligated to pay generally declines over the period of the agreement (typically 18 to 24 months) and the risk of loss is further reduced by the sale value of repurchased homes. The maximum amount for which the Company is contingently liable under repurchase agreements is approximately $5,631,300 at June 28, 2014. As of June 28, 2014 the Company reserved $168,940 for future repurchase losses, based on prior experience and an evaluation of dealers’ financial conditions. DVH to date has not experienced significant losses under these agreements, and management does not expect any future losses to have a material effect on the accompanying financial statements.

Equity_Transactions

Equity Transactions	6 Months Ended
	Jun. 28, 2014
Equity [Abstract]	'
Equity Transactions	'
	NOTE 11 - EQUITY TRANSACTIONS
	Common Stock Dividends - There were no dividends paid during the six month period ended June 28, 2014.
	Treasury Stock - Pursuant to a common stock repurchase program approved by our Board of Directors, a total of 33,060 shares were purchased during the six month period ended June 28, 2014 at a cost of $21,284 and recorded as treasury stock.

Segment_Information

Segment Information	6 Months Ended
	Jun. 28, 2014
Segment Reporting [Abstract]	'
Segment Information	'
	NOTE 12 - SEGMENT INFORMATION
	Our business segments consist of factory-built housing and financial services. Our chief decision making officer considers income (loss) from operations as the basis to measure segment profitability. The following table summarizes net sales, income (loss) from operations, and identifiable assets by segment for the three and six month periods ended June 28, 2014 and June 29, 2013.
		For The Three Months Ended						For The Six Months Ended
		June 28, 2014			June 29, 2013			June 28, 2014			June 29, 2013
		(unaudited)			(unaudited)			(unaudited)			(unaudited)
	Revenues from external customers
	Factory-built housing	$	7,819,601		$	7,015,550		$	12,891,327		$	12,308,366
	Financial services		99,631			207,927			224,976			369,662
	Total revenues	$	7,919,232		$	7,223,477		$	13,116,303		$	12,678,028
	Income (loss) from operations
	Factory-built housing	$	474,443		$	355,928		$	93,069		$	347,344
	Financial services		117,044			185,494			148,798			228,669
	General corporate expenses		(97,136	)		(114,725	)		(278,886	)		(336,641	)
	Total income (loss) from operations	$	494,351		$	426,697		$	(37,019	)	$	239,372
	Identifiable assets by segment
	Factory-built housing	$	9,885,040		$	9,379,680
	Financial Services		4,351,414			8,266,399
	Other		108,988			82,431
		$	14,345,442		$	17,728,510

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 28, 2014
Accounting Policies [Abstract]	'
Principles of Consolidation	'
	Principles of Consolidation - The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation.
Accounting Estimates	'
	Accounting Estimates - The Company’s financial statements are prepared in conformity with accounting principles generally accepted in the United States of America which require 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 period. Actual results could differ from those estimates.
Fiscal Year	'
	Fiscal Year - The Company operates on a 52-53 week fiscal year end. Each fiscal quarter consists of 13 weeks, with an occasional fourth quarter extending to 14 weeks, if necessary.
Cash Equivalents	'
	Cash Equivalents - The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.
	The Company maintains its cash balances in two different financial institutions. The balances are insured by the Federal Deposit Insurance Corporation up to $250,000. Bank deposit accounts at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts.
Inventory Finance Notes Receivable	'
	Inventory Finance Notes Receivable - The Company offers inventory-secured financing for its products to qualified retail dealers and developers. Finance contracts require periodic installments of principal and interest over periods of up to 24 months. The Company periodically evaluates the collectibility of our notes receivable and considers the need to establish an allowance for doubtful accounts based upon our historical collection experience. We have established an allowance for doubtful accounts of $131,210 as of June 28, 2014 and $241,510 at June 29, 2013.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets - Property and intangible assets are material to our consolidated financial statements. Further, these assets are subject to the potential negative effects arising from factors beyond the Company’s control including changing economic conditions. The Company evaluates its tangible and definite-lived intangible assets for impairment annually during our fourth quarter or more frequently in the presence of circumstances or trends that may be indicators of impairment. The evaluation is a two step process. The first step is to compare our undiscounted cash flows, as projected over the remaining useful lives of the assets, to their respective carrying values. In the event that the carrying values are not recovered by future undiscounted cash flows, as a second step, the Company compares the carrying values to the related fair values and, if the fair value is lower, record an impairment adjustment. For purposes of fair value, the Company generally uses replacement costs for tangible fixed assets and discounted cash flows, using risk-adjusted discount rates, for intangible assets. These estimates are made by competent employees, using the best available information, under the direct supervision of our management. For tangible property, plant and equipment, there have been no changes in assumptions or methodologies in the three month period ended June 28, 2014 as compared to June 29, 2013. The Company did not have intangible assets at June 28, 2014 and June 29, 2013.
	In accordance with FASB Topic ASC 420 “Exit on Disposal Cost Obligations”, the Company evaluates the carrying value of long-lived assets to be held and used when events and circumstances warrant such a review. The carrying value of long-lived assets is considered impaired when the anticipated undiscounted cash flow from such assets is less than its carrying value. In that event, a loss is recognized based on the amount by which the carrying value exceeds the fair market value of the long-lived assets. Fair market value is determined primarily using the anticipated cash flows discounted at a rate commensurate with the risk involved. Losses on long-lived assets to be disposed of are determined in a similar manner, except that the fair market values are primarily based on independent appraisals and preliminary or definitive contractual arrangements less costs to dispose.
Revenue Recognition	'
	Revenue Recognition - Revenue for manufactured homes sold to independent dealers generally is recorded when all of the following conditions have been met; (a) an order for the home has been received from the dealer, (b) an agreement with respect to payment terms (usually in the form of a written or verbal approval for payment has been received from the dealer’s flooring institution), and (c) the home has been shipped and risk of loss has passed to the dealer and collectability is reasonably assured.
Cost of Sales	'
	Cost of Sales - The Company’s factory-built housing segment includes the following types of expenses in cost of sales: purchase and receiving costs, freight in, direct labor, supply costs, warehousing, direct and indirect overhead costs, inspection, transfer, actual and accrued warranty, depreciation, and amortization costs. The Company’s financial services segment includes the following types of expenses in cost of sales: interest expense
Selling, General and Administrative	'
	Selling, General and Administrative - The Company includes the following types of expenses in selling, general and administrative expense: sales salaries, sales commissions, bad debt expense, advertising, administrative overhead, administrative salaries and bonuses and legal and professional fees.
Income/(Loss) Per Share	'
	Income/(Loss) Per Share - The Company uses the guidance set forth under FASB topic ASC 260, “Earnings Per Share” for calculating the basic and diluted loss per share. Basic income/(loss) per share is computed by dividing net income/(loss) by the weighted average number of common shares outstanding. Diluted income/(loss) per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential shares had been issued, if the additional shares were dilutive.
Income Taxes	'
	Income Taxes - Income taxes are accounted for using the liability method of accounting. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of differences between the carrying amounts of assets and liabilities and their respective tax basis, using currently enacted tax rates. The effect on deferred assets and liabilities of a change in tax rates is recognized in income in the period when the change is enacted. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized.

Inventory_Tables

Inventory (Tables)	6 Months Ended
	Jun. 28, 2014
Inventory Disclosure [Abstract]	'
Components of Inventory	'
	Inventory consisted of the following components:
		June 28,		December 28,
		2014		2013
		(unaudited)
	Raw Materials	$	1,018,858	$	891,039
	Work-in-Process		271,406		223,755
	Finished Goods		354,759		195,824
	Total Inventory	$	1,645,023	$	1,310,618

Inventory_Finance_Notes_Receiv1

Inventory Finance Notes Receivable and Allowance for Loan Loss (Tables)	6 Months Ended
	Jun. 28, 2014
Receivables [Abstract]	'
Summary of Inventory Finance Notes Receivable	'
	Inventory finance notes receivable, net, consisted of the following:
		June 28,			December 28,
		2014			2013
		(unaudited)
	Total Inventory finance notes receivable	$	4,366,352		$	6,097,188
	Allowance for loan loss		(131,210	)		(201,960	)
			4,235,142			5,895,228
	Current portion of inventory finance notes receivable		(1,819,855	)		(2,607,456	)
	Inventory finance notes receivable, net	$	2,415,287		$	3,287,772
Summary of Changes in Estimated Allowance for Loan Losses	'
	The following table represents changes in the estimated allowance for loan losses:
		June 28,			June 29,
		2014			2013
		(unaudited)			(unaudited)
	Balance at beginning of period	$	201,960		$	329,500
	Provision/(Benefit) for credit losses		(70,750	)		(87,990	)
	Balance at end of period	$	131,210		$	241,510

Accrued_Expenses_Tables

Accrued Expenses (Tables)	6 Months Ended
	Jun. 28, 2014
Other Liabilities Disclosure [Abstract]	'
Schedule of Accrued Expenses	'
	Accrued expenses consisted of the following:
	Category	June 28,		December 28,
		2014		2013
		(unaudited)
	Accrued dealer incentive program	$	267,930	$	230,429
	Accrued third party billings		517,643		542,079
	Accrued compensation		323,094		339,743
	Accrued insurance		59,504		65,197
	Accrued interest		6,571		11,985
	Accrued repurchase commitment (Note 10)		168,940		152,510
	Other		188,006		172,067
	Total Accrued Expenses	$	1,531,688	$	1,514,010

Product_Warranties_Tables

Product Warranties (Tables)	6 Months Ended
	Jun. 28, 2014
Guarantees [Abstract]	'
Activity in Product Warranty Reserves	'
	The following tabular presentation reflects activity in warranty reserves during the periods presented:
		For The Three			For The Six
		Month Period			Month Period
		Ended			Ended
		June 28, 2014			June 28, 2014
		(unaudited)			(unaudited)
	Balance at beginning of period	$	1,105,000		$	1,185,000
	Warranty charges		403,942			777,784
	Warranty payments		(363,942	)		(817,784	)
	Balance at end of period	$	1,145,000		$	1,145,000

Income_Taxes_Tables

Income Taxes (Tables)	6 Months Ended
	Jun. 28, 2014
Income Tax Disclosure [Abstract]	'
Components of Provision for Income Taxes	'
	The components of the provision for income taxes are as follows:
		Six months ended
		28-Jun-14
		(unaudited)
	Current income tax (benefit)	$	(196,900	)
	Deferred income tax expense		188,468
	Total income tax benefit	$	(8,432	)
Summary of Federal Statutory Rate and Provision for Income Taxes	'
	The items accounting for the difference between income taxes computed at the federal statutory rate and the provision for income taxes are as follows:
		Six months ended
		28-Jun-14
		(unaudited)
		Amount			Impact on Rate
	Income tax (benefit) at federal rate	$	(18,332	)		34	%
	State tax benefit, net of Federal effect		(2,279	)		4.23	%
	Permanent Differences:
	Meals and entertainment		10,440			-19.36	%
	Officer’s life insurance		669			-1.24	%
	Total permanent differences		11,109			-20.6	%
	Prior period over/under accrual		1,070			-1.98	%
	Total income tax (benefit)	$	(8,432	)		15.65	%
Components of Net Deferred Income Taxes	'
	Significant components of the Company’s net deferred income taxes are as follows:
		June 28,
		2014
		(unaudited)
	Current Deferred Tax Assets:
	Warranty reserve	$	437,688
	Repurchase reserve		64,579
	Loan loss reserve		50,156
	Allowance for doubtful accounts		9,557
	Inventory reserve		6,758
	Total Current Deferred Tax Asset		568,738
	Non-Current Deferred Tax Assets:
	Goodwill impairment		1,584,564
	Total Non-Current Deferred Tax Assets		1,584,564
	Current Deferred Tax Liability:
	Prepaid insurance		(48,544	)
	Total Current Deferred Tax Liability		(48,544	)
	Non-Current Deferred Tax Liability:
	Accelerated depreciation		(112,823	)
	Sale of assets		8,468
	Total Non-Current Deferred Tax Liability		(104,355	)
	Total Deferred Tax Assets (Liabilities) - Net	$	2,000,403

Segment_Information_Tables

Segment Information (Tables)	6 Months Ended
	Jun. 28, 2014
Segment Reporting [Abstract]	'
Summary of Reporting Information by Segment	'
	The following table summarizes net sales, income (loss) from operations, and identifiable assets by segment for the three and six month periods ended June 28, 2014 and June 29, 2013.
		For The Three Months Ended						For The Six Months Ended
		June 28, 2014			June 29, 2013			June 28, 2014			June 29, 2013
		(unaudited)			(unaudited)			(unaudited)			(unaudited)
	Revenues from external customers
	Factory-built housing	$	7,819,601		$	7,015,550		$	12,891,327		$	12,308,366
	Financial services		99,631			207,927			224,976			369,662
	Total revenues	$	7,919,232		$	7,223,477		$	13,116,303		$	12,678,028
	Income (loss) from operations
	Factory-built housing	$	474,443		$	355,928		$	93,069		$	347,344
	Financial services		117,044			185,494			148,798			228,669
	General corporate expenses		(97,136	)		(114,725	)		(278,886	)		(336,641	)
	Total income (loss) from operations	$	494,351		$	426,697		$	(37,019	)	$	239,372
	Identifiable assets by segment
	Factory-built housing	$	9,885,040		$	9,379,680
	Financial Services		4,351,414			8,266,399
	Other		108,988			82,431
		$	14,345,442		$	17,728,510

Summary_of_Significant_Account2

Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	3 Months Ended	6 Months Ended
	Jun. 28, 2014	Jun. 28, 2014	Dec. 28, 2013	Jun. 29, 2013	Dec. 31, 2012
Schedule Of Significant Accounting Policies [Line Items]	'	'	'	'	'
Periodic installments of principal and interest	'24 months	'24 months	'	'	'
Allowance for loan loss	$131,210	$131,210	$201,960	$241,510	$329,500
Definite-lived intangible assets	0	0	'	0	'
Maximum [Member]	'	'	'	'	'
Schedule Of Significant Accounting Policies [Line Items]	'	'	'	'	'
Insured amount by the federal deposit insurance corporation	$250,000	$250,000	'	'	'

Inventory_Components_of_Invent

Inventory - Components of Inventory (Detail) (USD $)	Jun. 28, 2014	Dec. 28, 2013
Inventory Disclosure [Abstract]	'	'
Raw Materials	$1,018,858	$891,039
Work-in-Process	271,406	223,755
Finished Goods	354,759	195,824
Total Inventory	$1,645,023	$1,310,618

Inventory_Finance_Notes_Receiv2

Inventory Finance Notes Receivable and Allowance for Loan Loss - Additional Information (Detail) (USD $)	3 Months Ended	6 Months Ended
	Jun. 28, 2014	Jun. 28, 2014	Jun. 29, 2013
Receivables [Abstract]	'	'	'
Periodic installments of principal and interest	'24 months	'24 months	'
Provision/(Benefit) for credit losses	'	($70,750)	($87,990)

Inventory_Finance_Notes_Receiv3

Inventory Finance Notes Receivable and Allowance for Loan Loss - Summary of Inventory Finance Notes Receivable (Detail) (USD $)	Jun. 28, 2014	Dec. 28, 2013	Jun. 29, 2013	Dec. 31, 2012
Receivables [Abstract]	'	'	'	'
Total inventory finance notes receivable	$4,366,352	$6,097,188	'	'
Allowance for loan loss	-131,210	-201,960	-241,510	-329,500
Inventory finance notes receivable	4,235,142	5,895,228	'	'
Current portion of inventory finance notes receivable	-1,819,855	-2,607,456	'	'
Inventory finance notes receivable, net	$2,415,287	$3,287,772	'	'

Inventory_Finance_Notes_Receiv4

Inventory Finance Notes Receivable and Allowance for Loan Loss - Summary of Changes in Estimated Allowance for Loan Losses (Detail) (USD $)	6 Months Ended
	Jun. 28, 2014	Jun. 29, 2013
Receivables [Abstract]	'	'
Balance at beginning of period	$201,960	$329,500
Provision/(Benefit) for credit losses	-70,750	-87,990
Balance at end of period	$131,210	$241,510

Accrued_Expenses_Schedule_of_A

Accrued Expenses - Schedule of Accrued Expenses (Detail) (USD $)	Jun. 28, 2014	Dec. 28, 2013
Payables And Accruals [Abstract]	'	'
Accrued dealer incentive program	$267,930	$230,429
Accrued third party billings	517,643	542,079
Accrued compensation	323,094	339,743
Accrued insurance	59,504	65,197
Accrued interest	6,571	11,985
Accrued repurchase commitment (Note 10)	168,940	152,510
Other	188,006	172,067
Total Accrued Expenses	$1,531,688	$1,514,010

Product_Warranties_Additional_

Product Warranties - Additional Information (Detail) (USD $)	6 Months Ended
	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013
Guarantees [Abstract]	'	'	'
Product warranties, warranty period	'1 year	'	'
Warranty Costs	$1,145,000	$1,105,000	$1,185,000

Product_Warranties_Activity_in

Product Warranties - Activity in Product Warranty Reserves (Detail) (USD $)	3 Months Ended	6 Months Ended
	Jun. 28, 2014	Jun. 28, 2014
Guarantees [Abstract]	'	'
Balance at beginning of period	$1,105,000	$1,185,000
Warranty charges	403,942	777,784
Warranty payments	-363,942	-817,784
Balance at end of period	$1,145,000	$1,145,000

Revolving_Credit_Loans_Additio

Revolving Credit Loans - Additional Information (Detail) (USD $)	6 Months Ended		6 Months Ended		3 Months Ended
	Jun. 28, 2014	Apr. 12, 2013	Jun. 28, 2014	Sep. 10, 2013	Jun. 28, 2014	Sep. 10, 2013
			Display Model LOC [Member]	Display Model LOC [Member]	Working Capital LOC [Member]	Working Capital LOC [Member]
Debt Instrument [Line Items]	'	'	'	'	'	'
Revolving line of credit loan and security agreement	$10,500,000	$2,500,000	'	$5,000,000	'	$3,000,000
Term of credit facility	'2 years	'	'2 years	'	'2 years	'
Variable interest rate above LIBOR	4.00%	'	4.00%	'	2.50%	'
Revolving line of credit loan and security agreement	'	'	4.15%	'	2.65%	'
Revolving credit loan outstanding balance	0	'	0	'	825,000	'
Revolving credit loans available	4,610,517	'	'	'	'	'
Letters of credit, outstanding	65,000	'	'	'	'	'
Amount drawn by the beneficiaries on irrevocable letters of credit	$0	'	'	'	'	'

Long_Term_Debt_Additional_Info

Long Term Debt - Additional Information (Detail) (USD $)	6 Months Ended	0 Months Ended		6 Months Ended
	Jun. 28, 2014	26-May-06	Jul. 08, 2011	Jun. 28, 2014
		Loan Agreement [Member]	Real Estate Loan [Member]	Real Estate Loan [Member]
Debt Instrument [Line Items]	'	'	'	'
Secured debt	'	$2,000,000	'	'
Long-term debt, issuance date	'	26-May-06	'	'
Long-term debt, maturity date	'	1-Jun-11	'	1-Jun-16
Variable interest rate above LIBOR	4.00%	2.25%	4.00%	'
Prepayment penalty	0	'	'	'
Debt, outstanding	'	'	$1,256,000	'
Debt instrument, description of variable rate basis	'	'	'	'Variable interest rate was set at 400 basis points (4.00%) above the One-Month LIBOR-Index Rate

Income_Taxes_Components_of_Pro

Income Taxes - Components of Provision for Income Taxes (Detail) (USD $)	3 Months Ended		6 Months Ended
	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Current income tax (benefit)	'	'	($196,900)	'
Deferred income tax expense	'	'	188,468	'
Total income tax (benefit)	$188,658	$158,986	($8,432)	$89,950

Income_Taxes_Summary_of_Federa

Income Taxes - Summary of Federal Statutory Rate and Provision for Income (Detail) (USD $)	3 Months Ended		6 Months Ended
	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Income tax (benefit) at federal rate	'	'	($18,332)	'
State tax benefit, net of Federal effect	'	'	-2,279	'
Permanent Differences:	'	'	'	'
Meals and entertainment	'	'	10,440	'
Officer's life insurance	'	'	669	'
Total permanent differences	'	'	11,109	'
Prior period over/under accrual	'	'	1,070	'
Total income tax (benefit)	$188,658	$158,986	($8,432)	$89,950
Income tax (benefit) at federal rate, percentage	'	'	34.00%	'
State tax benefit, net of Federal effect, percentage	'	'	4.23%	'
Permanent Differences:	'	'	'	'
Meals and entertainment, percentage	'	'	-19.36%	'
Officer's life insurance, percentage	'	'	-1.24%	'
Total permanent differences, percentage	'	'	-20.60%	'
Prior period over/under accrual, percentage	'	'	-1.98%	'
Total income tax (benefit), percentage	'	'	15.65%	'

Income_Taxes_Components_of_Net

Income Taxes - Components of Net Deferred Income Taxes (Detail) (USD $)	Jun. 28, 2014
Current Deferred Tax Assets:	'
Warranty reserve	$437,688
Repurchase reserve	64,579
Loan loss reserve	50,156
Allowance for doubtful accounts	9,557
Inventory reserve	6,758
Total Current Deferred Tax Asset	568,738
Non-Current Deferred Tax Assets:	'
Goodwill impairment	1,584,564
Total Non-Current Deferred Tax Assets	1,584,564
Current Deferred Tax Liability:	'
Prepaid insurance	-48,544
Total Current Deferred Tax Liability	-48,544
Non-Current Deferred Tax Liability:	'
Accelerated depreciation	-112,823
Sale of assets	8,468
Total Non-Current Deferred Tax Liability	-104,355
Total Deferred Tax Assets (Liabilities) - Net	$2,000,403

Commitments_and_Contingencies_

Commitments and Contingencies - Additional Information (Detail) (USD $)	Jun. 28, 2014	Dec. 28, 2013	Jun. 28, 2014	Jun. 28, 2014
			Minimum [Member]	Maximum [Member]
Other Commitments [Line Items]	'	'	'	'
Period in which DVH is obligated to pay	'	'	'18 months	'24 months
Amount for which the Company is contingently liable under repurchase agreements	$5,631,300	'	'	'
Future repurchase losses, reserve	$168,940	$152,510	'	'

Equity_Transactions_Additional

Equity Transactions - Additional Information (Detail) (USD $)	6 Months Ended
	Jun. 28, 2014
Common Stock Dividends [Member]	'
Class of Stock [Line Items]	'
Dividends paid	$0
Treasury Stock [Member]	'
Class of Stock [Line Items]	'
Treasury stock pursuant to a common stock repurchase	33,060
Cost of treasury stock purchased	$21,284

Segment_Information_Summary_of

Segment Information - Summary of Reporting Information by Segment (Detail) (USD $)	3 Months Ended		6 Months Ended
	Jun. 28, 2014	Jun. 29, 2013	Jun. 28, 2014	Jun. 29, 2013	Dec. 28, 2013
Revenues from external customers	'	'	'	'	'
Total revenues	$7,919,232	$7,223,477	$13,116,303	$12,678,028	'
Income (loss) from operations	'	'	'	'	'
Total income (loss) from operations	494,351	426,697	-37,019	239,372	'
Identifiable assets by segment	'	'	'	'	'
Total Identifiable assets	14,345,442	17,728,510	14,345,442	17,728,510	17,013,473
Factory-built housing [Member]	'	'	'	'	'
Revenues from external customers	'	'	'	'	'
Total revenues	7,819,601	7,015,550	12,891,327	12,308,366	'
Income (loss) from operations	'	'	'	'	'
Total income (loss) from operations	474,443	355,928	93,069	347,344	'
Identifiable assets by segment	'	'	'	'	'
Total Identifiable assets	9,885,040	9,379,680	9,885,040	9,379,680	'
Financial Services [Member]	'	'	'	'	'
Revenues from external customers	'	'	'	'	'
Total revenues	99,631	207,927	224,976	369,662	'
Income (loss) from operations	'	'	'	'	'
Total income (loss) from operations	117,044	185,494	148,798	228,669	'
Identifiable assets by segment	'	'	'	'	'
Total Identifiable assets	4,351,414	8,266,399	4,351,414	8,266,399	'
General corporate expenses [Member]	'	'	'	'	'
Income (loss) from operations	'	'	'	'	'
Total income (loss) from operations	-97,136	-114,725	-278,886	-336,641	'
Other [Member]	'	'	'	'	'
Identifiable assets by segment	'	'	'	'	'
Total Identifiable assets	$108,988	$82,431	$108,988	$82,431	'