4. Business Segment Information (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues	$ 87,903,657	$ 106,620,393	$ 311,117,774	$ 320,254,921
Refinery Operations [Member]
Revenues	87,846,757	106,541,284	310,938,981	320,025,559
Operation cost	(86,355,916)	(107,961,900)	(300,291,370)	(325,625,984)
Other non-interest income	282,516	278,349	847,549	835,048
EBITDA	1,773,357	(1,142,267)	11,495,160	(4,765,377)
Capital expenditures	815,849	356,889	1,145,720	1,244,859
Identifiable assets	57,520,835	48,925,380	57,520,835	48,925,380
Segment Pipeline Transportation [Member]
Revenues	56,900	79,109	178,793	229,362
Operation cost	(110,872)	(114,105)	(355,645)	(433,065)
Other non-interest income			208,333
EBITDA	(53,972)	(34,996)	31,481	(203,703)
Capital expenditures
Identifiable assets	2,998,619	1,569,005	2,998,619	1,569,005
Corporate and Other [Member]
Revenues
Operation cost	(274,674)	(340,612)	(973,154)	(1,198,664)
Other non-interest income
EBITDA	(274,674)	(340,612)	(973,154)	(1,198,664)
Capital expenditures
Identifiable assets	523,533	844,334	523,533	844,334
Total
Revenues	87,903,657	106,620,393	311,117,774	320,254,921
Operation cost	(86,741,462)	(108,416,617)	(301,620,169)	(327,257,713)
Other non-interest income	282,516	278,349	1,055,882	835,048
Depletion, depreciation and amortization	(393,871)	(337,156)	(1,175,643)	(997,671)
Interest expense, net	(212,594)	(225,706)	(630,175)	(785,663)
Income before income taxes	838,246	(2,080,737)	8,747,669	(7,951,078)
Capital expenditures	815,849	356,889	1,145,720	1,244,859
Identifiable assets	$ 61,042,987	$ 51,338,719	$ 61,042,987	$ 51,338,719