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17) Accumulated Other Comprehensive Income | 12 Months Ended
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Dec. 31, 2013
Notes |
17) Accumulated Other Comprehensive Income | 17) Accumulated Other Comprehensive Income The following summarizes the changes in accumulated other comprehensive income:
|  | December 31
|  | 2013 |  | 2012
Unrealized losses on available for-sale securities |  | $ (12,299) |  | $ (28,700)
Reclassification adjustment for net realized gains in net income |  | 538,311 |  | 386,328
Net unrealized gains before taxes |  | 526,012 |  | 357,628
Tax (expense) benefit |  | (221,221) |  | 70,120
Net |  | 304,791 |  | 427,748
Potential unrealized gains for derivative bank loans (interest rate swaps) before taxes |  | 35,262 |  | 24,240
Tax expense |  | (9,073) |  | (8,242)
Net |  | 26,189 |  | 15,998
Potential unrealized gains (losses) for derivative mortgage loans before taxes |  | (1,473,557) |  | 1,266,924
Tax (expense) benefit |  | 426,614 |  | (430,754)
Net |  | (1,046,943) |  | 836,170
Other comprehensive income (loss) changes |  | $ (715,963) |  | $ 1,279,916
The following is the accumulated balances of other comprehensive income as of December 31, 2013:
|  | Beginning Balance December 31, 2012 |  | Change for the period |  | Ending Balance December 31, 2013
Unrealized net gains on available-for-sale securities and trust investments |  | $ 41,550 |  | $ 304,791 |  | $ 346,341
Unrealized gains (losses) on derivative mortgage loans |  | 1,954,567 |  | (1,046,943) |  | 907,624
Unrealized gains (losses) on derivative bank loan interest rate swaps |  | (61,758) |  | 26,189 |  | (35,569)
Other comprehensive income |  | $ 1,934,359 |  | $ (715,963) |  | $ 1,218,396
The following is the accumulated balances of other comprehensive income as of December 31, 2012:
|  | Beginning Balance December 31, 2011 |  | Change for the period |  | Ending Balance December 31, 2012
Unrealized net gains (losses) on available-for-sale securities and trust investments |  | $ (386,198) |  | $ 427,748 |  | $ 41,550
Unrealized gains on derivative mortgage loans |  | 1,118,397 |  | 836,170 |  | 1,954,567
Unrealized gains (losses) on derivative bank loan interest rate swaps |  | (77,756) |  | 15,998 |  | (61,758)
Other comprehensive income |  | $ 654,443 |  | $ 1,279,916 |  | $ 1,934,359

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 14-26 -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 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e689-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669619-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e640-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e709-108580 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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