3) Investments: Available-for-sale Securities (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Available-for-sale Securities, Amortized Cost Basis	$ 5,583,487
AvailableForSaleSecuritiesEstimatedFairValue	5,129,640
Mortgage loans on real estate and construction	90,971,516	84,462,205
Mortgage loans on real estate and construction, allowance for losses	(4,150,360)	(4,239,861)
Real estate held for investment, net of depreciation	40,610,932	3,543,751
Other real estate owned, held for investment, net of depreciation	58,985,129	55,027,669
Other real estate owned held for sale		5,682,610
Real estate held	99,596,061	64,254,030
Loans Held-for-sale, Consumer, Installment, Student	19,548,139	20,188,516
Short-term investments at amortized cost	18,457,264	40,925,390
Residential Mortgage
Mortgage loans on real estate and construction	47,668,697	50,584,923
Residential Construction
Mortgage loans on real estate and construction	9,885,587	3,161,112
Commercial Loan
Mortgage loans on real estate and construction	37,567,592	34,956,031
Industrial, miscellaneous and all other equity securities
Available-for-sale Securities, Amortized Cost Basis	5,583,487	6,047,474
Available-for-sale Securities, Gross Unrealized Gains	365,385	309,752
AvailableForSaleSecuritiesGrossUnrealizedLosses	(819,232)	(970,909)
AvailableForSaleSecuritiesEstimatedFairValue	5,129,640	5,386,317
Equity Securities
Available-for-sale Securities, Amortized Cost Basis	5,583,487	6,067,755
Available-for-sale Securities, Gross Unrealized Gains	365,385	309,752
AvailableForSaleSecuritiesGrossUnrealizedLosses	(819,232)	(972,395)
AvailableForSaleSecuritiesEstimatedFairValue	5,129,640	5,405,112
Nonredeemable Preferred Stock
Available-for-sale Securities, Amortized Cost Basis		20,281
AvailableForSaleSecuritiesGrossUnrealizedLosses		(1,486)
AvailableForSaleSecuritiesEstimatedFairValue		18,795
Common Stock
Available-for-sale Securities, Amortized Cost Basis	5,583,487
AvailableForSaleSecuritiesEstimatedFairValue	$ 5,129,640

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This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.

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

-Publisher FASB

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This item represents the gross unrealized gains for securities, at a point in time, which are categorized neither as held-to-maturity nor trading securities.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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Carrying amount of loans classified as held-for-sale which are offered to individuals to assist in payment of the costs of higher education or qualifying vocational and professional schools. This item represents a broad category of loans including federally subsidized and personal loans. Personal loans include direct and cosigned loans.

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Carrying amount as of the balance sheet date of investments in land and buildings held for sale, excluding real estate considered to be inventory of the entity.

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Amount of real estate owned for income production and capital accretion potential, not otherwise specified in the existing taxonomy. Such real estate excludes that which is occupied or used in the business, for entertainment purposes, or held in inventory for specific purposes.

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