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7): Fair Value of Financial Instruments: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) | Jun. 30, 2016 | Dec. 31, 2015
--- | --- | ---
Assets accounted for at fair value on a recurring basis |  |
Available-for-sale Securities | $ 9,103,276 |
Restricted assets of cemeteries and mortuaries | 687,214 | $ 686,444
Cemetery perpetual care trust investments | 669,366 | 630,854
Derivatives - interest rate lock commitments | 5,367,361 | 3,440,758
Other investments | 1,522,188 | 1,174,769
Assets, Fair Value Disclosure | 17,349,405 | 14,363,915
Liabilities accounted for at fair value on a recurring basis |  |
Policyholder account balances | (49,986,987) | (50,694,953)
Future policy benefits - annuities | (69,164,566) | (69,398,617)
Derivatives - bank loan interest rate swaps | (8,406) | (13,947)
Derivatives - Call Options | (26,232) | (16,342)
Derivatives - Put Options | (29,876) | (28,829)
Derivatives - Interest rate lock commitments | (1,120,687) | (107,667)
Liabilities accounted for at fair value | (120,336,754) | (120,260,355)
Non-redeemable preferred stock |  | 8,431,090
Trading Securities, Equity |  | 8,431,090
Fair Value, Inputs, Level 1 |  |
Assets accounted for at fair value on a recurring basis |  |
Available-for-sale Securities | 9,103,276 |
Restricted assets of cemeteries and mortuaries | 687,214 | 686,444
Cemetery perpetual care trust investments | 669,366 | 630,854
Assets, Fair Value Disclosure | 10,459,856 | 9,748,388
Liabilities accounted for at fair value on a recurring basis |  |
Derivatives - Call Options | (26,232) | (16,342)
Derivatives - Put Options | (29,876) | (28,829)
Liabilities accounted for at fair value | (56,108) | (45,171)
Non-redeemable preferred stock |  | 8,431,090
Trading Securities, Equity |  | 8,431,090
Fair Value, Inputs, Level 3 |  |
Assets accounted for at fair value on a recurring basis |  |
Derivatives - interest rate lock commitments | 5,367,361 | 3,440,758
Other investments | 1,522,188 | 1,174,769
Assets, Fair Value Disclosure | 6,889,549 | 4,615,527
Liabilities accounted for at fair value on a recurring basis |  |
Policyholder account balances | (49,986,987) | (50,694,953)
Future policy benefits - annuities | (69,164,566) | (69,398,617)
Derivatives - bank loan interest rate swaps | (8,406) | (13,947)
Derivatives - Interest rate lock commitments | (1,120,687) | (107,667)
Liabilities accounted for at fair value | $ (120,280,646) | $ (120,215,184)

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