FAIR VALUE OF FINANCIAL INSTRUMENTS - Carrying Value and Estimated Fair Value (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Carrying Value
Carrying value and estimated fair value of financial instruments
Cash and Cash Equivalents	$ 5,944,544	$ 7,779,562
Restricted Cash	7,027,196	9,855,469
Commercial Loan Investments	11,910,611	23,960,467
Commercial Loan Investments - Held for Sale	15,000,000
Long-Term Debt	173,651,530	166,245,201
Estimated Fair Value \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Carrying value and estimated fair value of financial instruments
Cash and Cash Equivalents	5,944,544	7,779,562
Restricted Cash	7,027,196	9,855,469
Estimated Fair Value \| Significant Other Observable Inputs (Level 2)
Carrying value and estimated fair value of financial instruments
Commercial Loan Investments	12,025,860	24,228,242
Commercial Loan Investments - Held for Sale	15,181,779
Long-Term Debt	$ 178,222,572	$ 171,111,337

Restricted cash fair value disclosure.

No definition available.

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- Definition

Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

+ References

No definition available.

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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No definition available.

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- Definition

Fair value portion of loans held-for-sale including, but not limited to, mortgage loans and finance receivables.

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No definition available.

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- Definition

Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2196772

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- Definition

The fair value amount of long-term debt 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.

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No definition available.

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