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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2016
Mar. 31, 2015
Cash Flow from Operating Activities:    
Net Income $ 1,392,565 $ 353,356
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:    
Depreciation and Amortization 2,067,367 1,155,739
Amortization of Intangible Liabilities to Income Property Revenue (606,979)  
Loan Cost Amortization 102,451 72,537
Amortization of Discount on Convertible Debt 273,545 25,458
Amortization of Discount on Debt Securities within Investment Securities   (1,691)
Gain on Disposition of Property, Plant, and Equipment and Intangible Assets   (5,440)
Impairment Charges 209,908 510,041
Accretion of Commercial Loan Origination Fees (15,035) (13,364)
Amortization of Fees on Acquisition of Commercial Loan Investments 3,318  
Realized Loss (Gain) on Investment Securities 575,567 (130,791)
Deferred Income Taxes 2,272,246 39,522
Non-Cash Compensation 2,072,982 75,352
Decrease (Increase) in Assets:    
Refundable Income Taxes 197,980 (398,194)
Land and Development Costs (2,433,875) (219,062)
Impact Fees and Mitigation Credits 109,018 353,006
Other Assets (2,483,995) (1,022,408)
Increase (Decrease) in Liabilities:    
Accounts Payable 2,448,771 360,036
Accrued and Other Liabilities (1,707,130) (702,480)
Deferred Revenue (5,673,101) (792,527)
Net Cash Used In Operating Activities (1,194,397) (340,910)
Cash Flow from Investing Activities:    
Acquisition of Property, Plant, and Equipment (289,079) (81,375)
Acquisition of Property, Plant, and Equipment and Intangible Lease Assets and Liabilities through Business Combinations (2,460,000)  
Acquisition of Commercial Loan Investments   (161,796)
Increase in Restricted Cash (1,095,982) (943,597)
Proceeds from Sale of Investment Securities 6,252,362 834,964
Acquisition of Investment Securities   (5,048,646)
Proceeds from Disposition of Property, Plant, and Equipment   6,500
Net Cash Provided By (Used In) Investing Activities 2,407,301 (5,393,950)
Cash Flow from Financing Activities:    
Proceeds from Long-Term Debt 3,750,000 76,375,000
Cash Paid for Loan Fees (124,049) (47,540,011)
Cash Proceeds from Exercise of Stock Options 7,484 127,022
Cash Used to Purchase Common Stock (1,339,614)  
Cash From (Used for) Excess Tax Benefit (Expense) from Vesting of Restricted Stock 2,507 (29,563)
Cash Paid for Vesting of Restricted Stock (198,713)  
Net Cash Provided By Financing Activities 2,097,615 28,932,448
Net Increase in Cash 3,310,519 23,197,588
Cash, Beginning of Year 4,060,677 1,881,195
Cash, End of Period $ 7,371,196 $ 25,078,783