CorEnergy Infrastructure Trust, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

CONDENSED FINANCIAL INFORMATION OF REGISTRANT Statements of Income (Details)

CONDENSED FINANCIAL INFORMATION OF REGISTRANT Statements of Income (Details) (USD $)	1 Months Ended		3 Months Ended								12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2014	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Nov. 30, 2012	Aug. 31, 2012	May 31, 2012	Feb. 29, 2012	Dec. 31, 2014	Dec. 31, 2013	Nov. 30, 2012
Revenues [Abstract]
Lease revenue	$ 857,909		$ 7,204,493	$ 7,191,187	$ 7,065,677	$ 6,762,408	$ 5,638,244	$ 5,638,244	$ 5,638,244	$ 5,638,244	$ 28,223,765	$ 22,552,976	$ 2,552,975
Total Revenue	1,726,901us-gaap_Revenues	1,079,612us-gaap_Revenues	11,896,126us-gaap_Revenues	9,345,878us-gaap_Revenues	9,019,012us-gaap_Revenues	10,047,557us-gaap_Revenues	7,990,075us-gaap_Revenues	7,574,112us-gaap_Revenues	7,568,016us-gaap_Revenues	8,153,817us-gaap_Revenues	40,308,573us-gaap_Revenues	31,286,020us-gaap_Revenues	10,573,997us-gaap_Revenues
Expenses
Management fees, net of expense reimbursements	155,242us-gaap_AssetManagementCosts		1,108,606us-gaap_AssetManagementCosts	813,921us-gaap_AssetManagementCosts	761,265us-gaap_AssetManagementCosts	783,868us-gaap_AssetManagementCosts	699,677us-gaap_AssetManagementCosts	647,380us-gaap_AssetManagementCosts	646,394us-gaap_AssetManagementCosts	643,814us-gaap_AssetManagementCosts	3,467,660us-gaap_AssetManagementCosts	2,637,265us-gaap_AssetManagementCosts	1,046,796us-gaap_AssetManagementCosts
Asset acquisition expense	64,733corr_AssetAcquisitionExpense										929,188corr_AssetAcquisitionExpense	806,083corr_AssetAcquisitionExpense	377,834corr_AssetAcquisitionExpense
Professional fees	333,686us-gaap_ProfessionalFees										2,214,028us-gaap_ProfessionalFees	1,678,137us-gaap_ProfessionalFees	1,141,045us-gaap_ProfessionalFees
Depreciation expense	499,357us-gaap_Depreciation										13,133,886us-gaap_Depreciation	11,429,980us-gaap_Depreciation	1,118,269us-gaap_Depreciation
Amortization expense	1,967us-gaap_AmortizationOfIntangibleAssets										61,369us-gaap_AmortizationOfIntangibleAssets	61,305us-gaap_AmortizationOfIntangibleAssets	0us-gaap_AmortizationOfIntangibleAssets
Directors’ fees	8,500us-gaap_NoninterestExpenseDirectorsFees										270,349us-gaap_NoninterestExpenseDirectorsFees	178,196us-gaap_NoninterestExpenseDirectorsFees	85,050us-gaap_NoninterestExpenseDirectorsFees
Other expenses	27,500us-gaap_OtherNoninterestExpense		5,924,786us-gaap_OtherNoninterestExpense	4,490,185us-gaap_OtherNoninterestExpense	4,007,481us-gaap_OtherNoninterestExpense	4,018,806us-gaap_OtherNoninterestExpense	3,880,512us-gaap_OtherNoninterestExpense	4,227,013us-gaap_OtherNoninterestExpense	3,845,005us-gaap_OtherNoninterestExpense	3,705,925us-gaap_OtherNoninterestExpense	991,528us-gaap_OtherNoninterestExpense	580,183us-gaap_OtherNoninterestExpense	231,086us-gaap_OtherNoninterestExpense
Total Expenses	1,826,422us-gaap_CostsAndExpenses	993,919us-gaap_CostsAndExpenses	9,407,165us-gaap_CostsAndExpenses	6,588,817us-gaap_CostsAndExpenses	6,153,744us-gaap_CostsAndExpenses	7,510,032us-gaap_CostsAndExpenses	6,423,549us-gaap_CostsAndExpenses	6,285,711us-gaap_CostsAndExpenses	5,967,747us-gaap_CostsAndExpenses	6,353,378us-gaap_CostsAndExpenses	29,659,758us-gaap_CostsAndExpenses	25,030,385us-gaap_CostsAndExpenses	10,817,701us-gaap_CostsAndExpenses
Operating Income (Loss)	(99,521)us-gaap_OperatingIncomeLoss	85,693us-gaap_OperatingIncomeLoss	2,488,961us-gaap_OperatingIncomeLoss	2,757,061us-gaap_OperatingIncomeLoss	2,865,268us-gaap_OperatingIncomeLoss	2,537,525us-gaap_OperatingIncomeLoss	1,566,526us-gaap_OperatingIncomeLoss	1,288,401us-gaap_OperatingIncomeLoss	1,600,269us-gaap_OperatingIncomeLoss	1,800,439us-gaap_OperatingIncomeLoss	10,648,815us-gaap_OperatingIncomeLoss	6,255,635us-gaap_OperatingIncomeLoss	(243,704)us-gaap_OperatingIncomeLoss
Other Income (Expense)
Net distributions and dividend income	2,325us-gaap_OtherInterestAndDividendIncome										1,836,783us-gaap_OtherInterestAndDividendIncome	584,814us-gaap_OtherInterestAndDividendIncome	(279,395)us-gaap_OtherInterestAndDividendIncome
Net realized and unrealized gain (loss) on trading securities	(1,769,058)										0	(251,213)	4,009,933
Net realized and unrealized gain (loss) on other equity securities	(159,495)		(2,978,764)	(865,470)	2,084,026	1,294,182	1,783,460	872,020	(30,976)	2,742,049	(466,026)	5,617,766	16,171,944
Interest income (expense)	(416,137)us-gaap_InterestExpense		(1,051,151)us-gaap_InterestExpense	(977,635)us-gaap_InterestExpense	(819,360)us-gaap_InterestExpense	(826,976)us-gaap_InterestExpense	(825,588)us-gaap_InterestExpense	(818,134)us-gaap_InterestExpense	(907,275)us-gaap_InterestExpense	(737,381)us-gaap_InterestExpense	(3,675,122)us-gaap_InterestExpense	(3,288,378)us-gaap_InterestExpense	(81,123)us-gaap_InterestExpense
Total Other Income (Expense)	(2,342,365)us-gaap_NonoperatingIncomeExpense	1,601,084us-gaap_NonoperatingIncomeExpense	(3,893,006)us-gaap_NonoperatingIncomeExpense	(154,275)us-gaap_NonoperatingIncomeExpense	1,270,654us-gaap_NonoperatingIncomeExpense	472,262us-gaap_NonoperatingIncomeExpense	958,529us-gaap_NonoperatingIncomeExpense	622,218us-gaap_NonoperatingIncomeExpense	(935,550)us-gaap_NonoperatingIncomeExpense	2,017,792us-gaap_NonoperatingIncomeExpense	(2,304,365)us-gaap_NonoperatingIncomeExpense	2,662,989us-gaap_NonoperatingIncomeExpense	19,821,359us-gaap_NonoperatingIncomeExpense
Income (Loss) before income taxes	(2,441,886)		(1,404,045)	2,602,786	4,135,922	3,009,787	2,525,055	1,910,619	664,719	3,818,231	8,344,450	8,918,624	19,577,655
Taxes
Current tax expense	3,855,947us-gaap_CurrentIncomeTaxExpenseBenefit										3,843,937us-gaap_CurrentIncomeTaxExpenseBenefit	13,474us-gaap_CurrentIncomeTaxExpenseBenefit	29,265us-gaap_CurrentIncomeTaxExpenseBenefit
Deferred tax expense (benefit)	(4,776,090)us-gaap_DeferredIncomeTaxExpenseBenefit										(4,069,500)us-gaap_DeferredIncomeTaxExpenseBenefit	2,936,044us-gaap_DeferredIncomeTaxExpenseBenefit	7,199,669us-gaap_DeferredIncomeTaxExpenseBenefit
Income tax expense (benefit), net	(920,143)us-gaap_IncomeTaxExpenseBenefit	(628,493)us-gaap_IncomeTaxExpenseBenefit	(1,806,838)us-gaap_IncomeTaxExpenseBenefit	324,883us-gaap_IncomeTaxExpenseBenefit	742,879us-gaap_IncomeTaxExpenseBenefit	513,513us-gaap_IncomeTaxExpenseBenefit	581,695us-gaap_IncomeTaxExpenseBenefit	1,105,125us-gaap_IncomeTaxExpenseBenefit	241,754us-gaap_IncomeTaxExpenseBenefit	1,020,944us-gaap_IncomeTaxExpenseBenefit	(225,563)us-gaap_IncomeTaxExpenseBenefit	2,949,518us-gaap_IncomeTaxExpenseBenefit	7,228,934us-gaap_IncomeTaxExpenseBenefit
Net Income (Loss)	(1,521,743)us-gaap_ProfitLoss	1,058,284us-gaap_ProfitLoss	402,793us-gaap_ProfitLoss	2,277,903us-gaap_ProfitLoss	3,393,043us-gaap_ProfitLoss	2,496,274us-gaap_ProfitLoss	1,943,360us-gaap_ProfitLoss	805,494us-gaap_ProfitLoss	422,965us-gaap_ProfitLoss	2,797,287us-gaap_ProfitLoss	8,570,013us-gaap_ProfitLoss	5,969,106us-gaap_ProfitLoss	12,348,721us-gaap_ProfitLoss
Changes in fair value of qualifying hedges attributable to CORR Stockholders	0											777,403	0
Other Comprehensive Income (Loss), Net of Tax	0										(399,881)	959,165	0
Basic and Diluted (in dollars per share)	$ (0.10)us-gaap_EarningsPerShareBasicAndDiluted		$ 0.00us-gaap_EarningsPerShareBasicAndDiluted	$ 0.06us-gaap_EarningsPerShareBasicAndDiluted	$ 0.10us-gaap_EarningsPerShareBasicAndDiluted	$ 0.07us-gaap_EarningsPerShareBasicAndDiluted	$ 0.06us-gaap_EarningsPerShareBasicAndDiluted	$ 0.02us-gaap_EarningsPerShareBasicAndDiluted	$ 0.00us-gaap_EarningsPerShareBasicAndDiluted	$ 0.10us-gaap_EarningsPerShareBasicAndDiluted	$ 0.21us-gaap_EarningsPerShareBasicAndDiluted	$ 0.19us-gaap_EarningsPerShareBasicAndDiluted	$ 1.34us-gaap_EarningsPerShareBasicAndDiluted
Parent Company [Member]
Revenues [Abstract]
Lease revenue	212,748										2,552,976	2,552,976	2,552,975
Earnings (loss) from subsidiary	(22,313)										6,730,060	5,720,413	356,336
Total Revenue	190,435										9,283,036	8,273,389	2,909,311
Expenses
Management fees, net of expense reimbursements	155,242										195,517	366,863	1,046,796
Asset acquisition expense	64,734										304,527	806,083	377,834
Professional fees	282,303										425,475	198,562	1,141,045
Depreciation expense	195,838										2,463,062	2,463,052	837,371
Amortization expense	172										5,318	5,320	0
Directors’ fees	6,000										15,245	24,788	85,050
Other expenses	27,500										120,657	113,001	232,248
Total Expenses	731,789										3,529,801	3,977,669	3,720,344
Operating Income (Loss)	(541,354)										5,753,235	4,295,720	(811,033)
Other Income (Expense)
Net distributions and dividend income	48,136										13,117	6,681	261,472
Net realized and unrealized gain (loss) on trading securities	(1,769,058)										0	0	4,009,933
Net realized and unrealized gain (loss) on other equity securities	(159,495)										0	0	16,171,944
Interest income (expense)	(1,768)										1,247,504	703,091	(54,661)
Total Other Income (Expense)	(1,882,185)										1,260,621	709,772	20,388,688
Income (Loss) before income taxes	(2,423,539)										7,013,856	5,005,492	19,577,655
Taxes
Current tax expense	3,855,947										0	(540,111)	29,265
Deferred tax expense (benefit)	(4,776,090)										0	1,043,264	7,199,669
Income tax expense (benefit), net	(920,143)										0	503,153	7,228,934
Net Income (Loss)	(1,503,396)										7,013,856	4,502,339	12,348,721
Changes in fair value of qualifying hedges attributable to CORR Stockholders	0										(324,101)	777,403	0
Other Comprehensive Income (Loss), Net of Tax	$ (1,503,396)										$ 6,689,755	$ 5,279,742	$ 12,348,721