December 31,
		2016				2015
Refinery and facilities		$	50,814,309			$	40,195,928
Pipelines and facilities			—				2,127,207
Onshore separation and handling facilities			—				325,435
Land			602,938				602,938
Other property and equipment			652,795				644,795
			52,070,042				43,896,303
Less: Accumulated depletion, depreciation, and amortization			(6,685,244	)			(6,234,161	)
			45,384,798				37,662,142
Construction in progress			16,939,665				11,179,670
		$	62,324,463			$	48,841,812