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

Income Taxes (Details)

v3.20.4
Income Taxes (Details) - USD ($)
 3 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2020
Sep. 30, 2019
Sep. 30, 2020
Sep. 30, 2019
Dec. 31, 2019
Dec. 31, 2018
Dec. 31, 2017
Federal              
Current     $ 242,002   $ 547,749 $ 311,183  
Deferred     (455,865)   (40,546) (119,993)  
Current tax provision     113,897   675,854    
State and Local              
Current        
Deferred       13,984  
Change in Valuation allowance     327,760   168,651 106,009  
Provision (benefit) for income taxes $ (25,379) $ 174,369 113,897 $ 552,968 675,854 311,183  
Landsea Homes [Member]              
Federal              
Current         4,766,000 8,372,000
Deferred         (705,000) (5,442,000)
Current tax provision         7,271,000 12,151,000 158,000
State and Local              
Current         2,505,000 3,779,000 158,000
Deferred         (407,000) (2,096,000)
Deferred tax provision         (1,112,000) (7,538,000)
Provision (benefit) for income taxes     $ (6,738,000) $ 2,597,000 $ 6,159,000 $ 4,613,000 $ 158,000