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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2016
Jun. 30, 2015
Cash Flow from Operating Activities:    
Net Income $ 2,973,207 $ 577,973
Adjustments to Reconcile Net Income to Net Cash Provided by (Used In) Operating Activities:    
Depreciation and Amortization 3,872,926 2,227,491
Amortization of Intangible Liabilities to Income Property Revenue (1,162,780)  
Loan Cost Amortization 227,293 167,036
Amortization of Discount on Convertible Debt 551,489 318,197
Amortization of Discount on Debt Securities within Investment Securities   (4,228)
Gain on Disposition of Property, Plant, and Equipment and Intangible Assets (1,362,948) (18,189)
Impairment Charges 2,180,730 510,041
Accretion of Commercial Loan Origination Fees (164,893) (58,424)
Amortization of Fees on Acquisition of Commercial Loan Investments 36,382  
Discount on Commercial Loan Investment Payoff 217,500  
Realized Loss (Gain) on Investment Securities 575,567 (130,791)
Realized Gain on Put Option Derivative   (24,915)
Deferred Income Taxes 2,108,493 229,744
Non-Cash Compensation 2,491,621 621,724
Decrease (Increase) in Assets:    
Refundable Income Taxes 741,392 (440,488)
Land and Development Costs (4,584,904) (440,607)
Impact Fees and Mitigation Credits 276,460 422,731
Other Assets (2,678,702) (1,167,489)
Increase (Decrease) in Liabilities:    
Accounts Payable 290,713 532,273
Accrued and Other Liabilities 514,524 613,782
Deferred Revenue (9,331,415) (1,571,266)
Net Cash Provided By (Used In) Operating Activities (2,227,345) 2,364,595
Cash Flow from Investing Activities:    
Acquisition of Property, Plant, and Equipment (422,002) (1,499,328)
Acquisition of Property, Plant, and Equipment and Intangible Lease Assets and Liabilities through Business Combinations (2,460,000) (8,634,452)
Acquisition of Commercial Loan Investments   (894,878)
Decrease in Restricted Cash 3,491,905 2,946,703
Proceeds from Sale of Investment Securities 6,252,362 834,964
Proceeds from Sale of Put Options   78,995
Acquisition of Investment Securities   (6,927,254)
Proceeds from Disposition of Property, Plant, and Equipment 18,828,578 6,185,947
Principal Payments Received on Commercial Loan Investments 14,282,500 7,200,909
Net Cash Provided By (Used In) Investing Activities 39,973,343 (708,394)
Cash Flow from Financing Activities:    
Proceeds from Long-Term Debt 28,750,000 76,375,000
Payments on Long-Term Debt (42,050,000) (47,540,011)
Cash Paid for Loan Fees (388,257)  
Cash Proceeds from Exercise of Stock Options 47,159 423,480
Cash Used to Purchase Common Stock (2,998,535) (858,695)
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)  
Dividends Paid (228,600) (233,187)
Net Cash Provided By (Used In) Financing Activities (17,064,439) 28,137,024
Net Increase in Cash 20,681,559 29,793,225
Cash, Beginning of Year 4,060,677 1,881,195
Cash, End of Period $ 24,742,236 $ 31,674,420