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7): Fair Value of Financial Instruments: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) | Sep. 30, 2015 | Dec. 31, 2014
--- | --- | ---
Assets accounted for at fair value on a recurring basis |  |
Available-for-sale Securities | $ 7,208,726 |
Restricted assets of cemeteries and mortuaries | 670,390 | $ 715,202
Cemetery perpetual care trust investments | 609,303 | 695,235
Derivatives - interest rate lock commitments | 4,756,170 | 2,111,529
Assets, Fair Value Disclosure | 13,244,589 | 10,274,716
Liabilities accounted for at fair value on a recurring basis |  |
Policyholder account balances | (50,915,543) | (45,310,699)
Future policy benefits - annuities | (63,289,669) | (65,540,985)
Derivatives - bank loan interest rate swaps, Call Options | (6,715) | (116,036)
Derivatives - bank loan interest rate swaps, Put Options | (103,684) | (11,867)
Derivatives - bank loan interest rate swaps, Interest rate lock commitments | (518,227) | (181,678)
Liabilities accounted for at fair value | (114,833,838) | (111,192,635)
Non-redeemable preferred stock |  | 6,752,750
Trading Securities, Equity |  | 6,752,750
Derivatives - bank loan interest rate swaps |  | (31,370)
Fair Value, Inputs, Level 1 |  |
Assets accounted for at fair value on a recurring basis |  |
Available-for-sale Securities | 7,208,726 |
Restricted assets of cemeteries and mortuaries | 670,390 | 715,202
Cemetery perpetual care trust investments | 609,303 | 695,235
Assets, Fair Value Disclosure | 8,488,419 | 8,163,187
Liabilities accounted for at fair value on a recurring basis |  |
Derivatives - bank loan interest rate swaps, Call Options | (6,715) | (116,036)
Derivatives - bank loan interest rate swaps, Put Options | (103,684) | (11,867)
Liabilities accounted for at fair value | (110,399) | (127,903)
Non-redeemable preferred stock |  | 6,752,750
Trading Securities, Equity |  | 6,752,750
Fair Value, Inputs, Level 3 |  |
Assets accounted for at fair value on a recurring basis |  |
Derivatives - interest rate lock commitments | 4,756,170 | 2,111,529
Assets, Fair Value Disclosure | 4,756,170 | 2,111,529
Liabilities accounted for at fair value on a recurring basis |  |
Policyholder account balances | (50,915,543) | (45,310,699)
Future policy benefits - annuities | (63,289,669) | (65,540,985)
Derivatives - bank loan interest rate swaps, Interest rate lock commitments | (518,227) | (181,678)
Liabilities accounted for at fair value | $ (114,723,439) | (111,064,732)
Derivatives - bank loan interest rate swaps |  | $ (31,370)

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