The way it's set up there are 300 total shares. My parents each hold 100, my aunt holds 100. So for tax purposes any gains for the corporation, including, for example, increased equity in the building as the debt is paid down, count as increases in the personal wealth of the shareholders. But it's not as if they could just cash out the shares and actually bring in that money. They don't ever see money used to pay into building equity, for example. So increases in market share value are not necessarily commensurate with take-home income.