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16) Fair Value of Financial Instruments: Schedule of fair value assets and liabilities measured on a recurring basis (Details) (USD $) | Dec. 31, 2013 | Dec. 31, 2012
--- | --- | ---
Trading Securities, Equity | $ 4,498,756 | $ 5,386,317
Available-for-sale Securities | 4,498,756 | 5,405,112
Restricted assets of cemeteries and mortuaries | 667,149 | 585,412
Cemetery perpetual care trust investments | 695,616 | 626,048
Derivatives - interest rate lock commitments | 1,511,111 | 3,127,689
Assets, Fair Value Disclosure | 7,372,632 | 9,744,261
Policyholder account balances | (48,000,668) | (49,746,337)
Future policy benefits - annuities | (65,052,928) | (65,171,687)
Derivatives - bank loan interest rate swaps | (58,310) | (93,572)
Derivatives - bank loan interest rate swaps, Call Options | (124,174) | (126,215)
Derivatives - bank loan interest rate swaps, Interest rate lock commitments | (23,203) | (166,224)
Liabilities accounted for at fair value | (113,259,283) | (115,304,035)
Non-redeemable preferred stock |  | 18,795
Fair Value, Inputs, Level 1 |  |
Trading Securities, Equity | 4,498,756 | 5,386,317
Available-for-sale Securities | 4,498,756 | 5,405,112
Restricted assets of cemeteries and mortuaries | 667,149 | 585,412
Cemetery perpetual care trust investments | 695,616 | 626,048
Assets, Fair Value Disclosure | 5,861,521 | 6,616,572
Derivatives - bank loan interest rate swaps, Call Options | (124,174) | (126,215)
Liabilities accounted for at fair value | (124,174) | (126,215)
Non-redeemable preferred stock |  | 18,795
Fair Value, Inputs, Level 3 |  |
Derivatives - interest rate lock commitments | 1,511,111 | 3,127,689
Assets, Fair Value Disclosure | 1,511,111 | 3,127,689
Policyholder account balances | (48,000,668) | (49,746,337)
Future policy benefits - annuities | (65,052,928) | (65,171,687)
Derivatives - bank loan interest rate swaps | (58,310) | (93,572)
Derivatives - bank loan interest rate swaps, Interest rate lock commitments | (23,203) | (166,224)
Liabilities accounted for at fair value | $ (113,135,109) | $ (115,177,820)

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