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3) Investments (Details) - USD ($)
3 Months Ended
Mar. 31, 2016
Mar. 31, 2015
Dec. 31, 2015
Average market value over amortized cost 84.50%   87.20%
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Period Increase (Decrease) $ 30,000 $ 30,000  
Real estate held for investment, net of accumulated depreciation of $12,940,497 and $12,210,346 for 2016 and 2015 116,700,727   $ 114,852,432
Commercial Real Estate 1      
Real estate held for investment, net of accumulated depreciation of $12,940,497 and $12,210,346 for 2016 and 2015 $ 36,392,697   $ 33,180,397
Square Footage 520,384   515,663
Commercial Real Estate 1 | ArizonaMember      
Real estate held for investment, net of accumulated depreciation of $12,940,497 and $12,210,346 for 2016 and 2015 $ 460,465   $ 463,774
Square Footage 16,270   16,270
Commercial Real Estate 1 | ArkansasMember      
Real estate held for investment, net of accumulated depreciation of $12,940,497 and $12,210,346 for 2016 and 2015 $ 103,527    
Square Footage 3,200    
Commercial Real Estate 1 | KansasMember      
Real estate held for investment, net of accumulated depreciation of $12,940,497 and $12,210,346 for 2016 and 2015 $ 11,720,154   $ 11,537,335
Square Footage 222,679   222,679
Commercial Real Estate 1 | MississippiMember      
Real estate held for investment, net of accumulated depreciation of $12,940,497 and $12,210,346 for 2016 and 2015 $ 3,152,040    
Square Footage 21,521    
Commercial Real Estate 1 | NewMexicoMember      
Real estate held for investment, net of accumulated depreciation of $12,940,497 and $12,210,346 for 2016 and 2015 $ 7,000   $ 7,000
Commercial Real Estate 1 | TexasMember      
Real estate held for investment, net of accumulated depreciation of $12,940,497 and $12,210,346 for 2016 and 2015 $ 3,755,070   $ 3,768,542
Square Footage 23,470   23,470
Commercial Real Estate 1 | UtahMember      
Real estate held for investment, net of accumulated depreciation of $12,940,497 and $12,210,346 for 2016 and 2015 $ 17,194,441   $ 17,403,746
Square Footage 233,244   253,244