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16) Fair Value of Financial Instruments: Fair Value Assets Measured on a Nonrecurring Basis (Tables)

12 Months Ended

Dec. 31, 2012

AsOfDecember312012Member

Tables/Schedules

Fair Value Assets Measured on a Nonrecurring Basis

The following tables summarize Level 1, 2 and 3 financial assets and financial liabilities measured at fair value on a nonrecurring basis by their classification in the consolidated balance sheet at December 31, 2012.

	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets accounted for at fair value on a    nonrecurring basis
Mortgage servicing rights	$2,797,470						$2,797,470
Mortgage loans on real estate	4,621,500		-		-		4,621,500
Other real estate owned held for investment	985,219		-		-		985,219
Total assets accounted for at fair value on    a nonrecurring basis	$8,404,189		$-		$-		$8,404,189

as of December 31, 2011

Tables/Schedules

Fair Value Assets Measured on a Nonrecurring Basis

The following tables summarize Level 1, 2 and 3 financial assets and financial liabilities measured at fair value on a nonrecurring basis by their classification in the consolidated balance sheet at December 31, 2011.

	Total		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets accounted for at fair value on a    nonrecurring basis
Mortgage loans on real estate	$5,354,600		-		-		$5,354,600
Other real estate ownd held for investment	5,419,103		-		-		5,419,103
Other real estate owned held for sale	514,000		-		-		514,000
Total assets accounted for at fair value on    a nonrecurring basis	$11,287,703		$-		$-		$11,287,703

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- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 33

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19296-110258

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