General form of registration statement for all companies including face-amount certificate companies

Business and summary of significant accounting policies (Restated Statement of Cash Flows) (Details)

v2.4.0.8
Business and summary of significant accounting policies (Restated Statement of Cash Flows) (Details) (USD $)
9 Months Ended 12 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Dec. 31, 2012
Dec. 31, 2011
Dec. 31, 2010
Operating activities:          
Net income $ (2,696,529) $ 6,869,830 $ (2,792,114) $ 1,866,999 $ 721,374
(Income) loss on equity method investments (563,583) 389,053 77,361 95,202   
Changes in operating assets and liabilities:          
Current assets       (92,722)  
Current liabilities       1,695,648  
Other assets       20,530  
Net cash provided by operating activities (1,085,929) 7,171,562 7,780,468 6,476,657 3,298,833
Investing activities:          
Purchase of property and equipment (1,424,476) (4,374,465) (7,225,640) (7,461,338) (1,254,350)
Investment 218,125 (1,790,128) (179,613) (1,456,733) (470,000)
Due from related parties (984,876) (135,220) 696,450 (229,855)   
Other           
Net cash used in investing activities (2,191,227) (6,299,813) (6,708,803) (9,147,926) (1,724,350)
Financing activities:          
Cash overdraft (105,664) 388,512 441,014 20,645 113,382
Contributions from members 520,000 1,466,000 1,629,504 157,000 3,250,000
Net cash provided by (used in) financing activities 3,443,707 (708,154) (1,752,587) 2,116,848 (1,297,779)
Net increase (decrease) in cash 272,262 157,521 (693,014) (554,421) 276,704
Cash and cash equivalents, beginning of year 1,043,730 1,736,744 1,736,744 2,291,265 2,014,461
Cash and cash equivalents, end of year 1,315,992 1,894,265 1,043,730 1,736,744 2,291,265
As Originally Reported [Member]
         
Operating activities:          
Net income       1,379,708  
(Income) loss on equity method investments           
Changes in operating assets and liabilities:          
Current assets       (252,252)  
Current liabilities       1,746,005  
Other assets       (30,501)  
Net cash provided by operating activities       5,733,960  
Investing activities:          
Purchase of property and equipment       (9,160,949)  
Investment       51,000  
Due from related parties       (131,188)  
Other       52,501  
Net cash used in investing activities       (9,188,636)  
Financing activities:          
Cash overdraft       12,135  
Contributions from members       957,000  
Net cash provided by (used in) financing activities       2,908,338  
Net increase (decrease) in cash       (546,338)  
Cash and cash equivalents, beginning of year       2,291,165  
Cash and cash equivalents, end of year       1,744,827  
Effect of Correction of Error [Member]
         
Operating activities:          
Net income       487,291  
(Income) loss on equity method investments       95,202  
Changes in operating assets and liabilities:          
Current assets       159,530  
Current liabilities       (50,357)  
Other assets       51,031  
Net cash provided by operating activities       742,697  
Investing activities:          
Purchase of property and equipment       1,699,611  
Investment       (1,507,733)  
Due from related parties       (98,667)  
Other       (52,501)  
Net cash used in investing activities       40,710  
Financing activities:          
Cash overdraft       8,510  
Contributions from members       (800,000)  
Net cash provided by (used in) financing activities       (791,490)  
Net increase (decrease) in cash       (8,083)  
Cash and cash equivalents, beginning of year           
Cash and cash equivalents, end of year       $ (8,083)