- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents loan receivable as presented on the statement of financial position which may include mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts, or any other loans which are due the Company as of the balance sheet date.

+ References+ Details

Fair Value Disclosures (Details 1) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Assets and liabilities for which a nonrecurring change in fair value was recorded:
$-	$ 216,488,896	$ 218,911,770
Fair Value, Measurements, Nonrecurring
Assets and liabilities for which a nonrecurring change in fair value was recorded:
$-		6,105,176
-		508,529
Fair Value, Measurements, Nonrecurring \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets and liabilities for which a nonrecurring change in fair value was recorded:
$-
-
Fair Value, Measurements, Nonrecurring \| Significant Other Unobservable Inputs (Level 3)
Assets and liabilities for which a nonrecurring change in fair value was recorded:
$-	2,269,351	2,322,847
-
Fair Value, Measurements, Nonrecurring \| Significant Other Observable Inputs (Level 2)
Assets and liabilities for which a nonrecurring change in fair value was recorded:
$-		3,782,329
-		$ 508,529