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Consolidated Statements of Cash Flows - USD ($)
9 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Cash Flow from Operating Activities:    
Net Income $ 11,119,211 $ 2,650,254
Adjustments to Reconcile Net Income to Net Cash Provided by (Used In) Operating Activities:    
Depreciation and Amortization 5,818,386 3,644,620
Amortization of Intangible Liabilities to Income Property Revenue (1,722,165)  
Loan Cost Amortization 715,448 265,443
Amortization of Discount on Convertible Debt 833,903 583,152
Amortization of Discount on Debt Securities within Investment Securities   (6,519)
Gain on Disposition of Property, Plant, and Equipment and Intangible Assets (12,842,438) (3,781,329)
Impairment Charges 2,180,730 510,041
Accretion of Commercial Loan Origination Fees (164,893) (59,581)
Amortization of Fees on Acquisition of Commercial Loan Investments 36,382 224
Discount on Commercial Loan Investment Payoff 217,500  
Realized Loss (Gain) on Investment Securities 575,567 (285,705)
Realized Loss (Gain) on Investment Securities   (15,622)
Deferred Income Taxes 8,648,705 673,023
Non-Cash Compensation 2,893,589 1,350,557
Decrease (Increase) in Assets:    
Refundable Income Taxes (1,072,888) 267,280
Land and Development Costs (6,083,694) (847,124)
Impact Fees and Mitigation Credits 491,999 503,183
Other Assets (3,243,619) (1,814,321)
Increase (Decrease) in Liabilities:    
Accounts Payable (173,258) 525,586
Accrued and Other Liabilities (750,186) 1,060,091
Deferred Revenue (11,692,910) (478,127)
Income Taxes Payable   201,433
Net Cash Provided By (Used In) Operating Activities (4,214,631) 4,946,559
Cash Flow from Investing Activities:    
Acquisition of Property, Plant, and Equipment (2,714,273) (2,015,545)
Acquisition of Property, Plant, and Equipment and Intangible Lease Assets and Liabilities through Business Combinations (49,926,670) (33,734,452)
Acquisition of Commercial Loan Investments   (15,248,628)
Acquisition of Land   (5,664,787)
Decrease (Increase) in Restricted Cash 7,416,791 (6,185,419)
Proceeds from Sale of Investment Securities 6,252,362 2,919,958
Proceeds from Sale of Put Options   92,902
Acquisition of Investment Securities   (10,036,588)
Proceeds from Disposition of Property, Plant, and Equipment 49,253,982 15,226,084
Principal Payments Received on Commercial Loan Investments 14,282,500 7,200,909
Net Cash Provided By (Used In) Investing Activities 24,564,692 (47,445,566)
Cash Flow from Financing Activities:    
Proceeds from Long-Term Debt 32,750,000 95,875,000
Payments on Long-Term Debt (42,050,000) (47,540,011)
Cash Paid for Loan Fees (392,448)  
Cash Proceeds from Exercise of Stock Options 57,127 622,218
Contributions from Noncontrolling Interest in Consolidated VIE 102,844  
Cash Used to Purchase Common Stock (5,484,295) (3,857,601)
Cash From (Used For) Excess Tax Benefit (Expense) from Vesting of Restricted Stock 302,352 (29,563)
Cash Paid for Vesting of Restricted Stock (198,713)  
Dividends Paid (456,119) (233,187)
Net Cash Provided By (Used In) Financing Activities (15,369,252) 44,836,856
Net Increase in Cash 4,980,809 2,337,849
Cash, Beginning of Year 4,060,677 1,881,195
Cash, End of Period $ 9,041,486 $ 4,219,044