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COMMERCIAL LOANS (Tables)
 6 Months Ended
Jun. 30, 2015
Commercial Loans [Abstract]  
Schedule of Debt [Table Text Block]
Credit risk profile based on loan activity as of June 30, 2015 and 2014:
 
Performing
loans
 
Developers-
Residential
 
Developers-
Commercial
 
Developers
Mixed Used
 
Other
 
Total
outstanding
loans
 
June 30, 2015
 
$
24,500,040
 
$
1,400,000
 
$
—
 
$
7,218
 
$
25,907,258
 
June 30, 2014
 
$
15,019,000
 
$
1,350,000
 
$
525,000
 
$
26,967
 
$
16,920,967