XML 88 R74.htm IDEA: XBRL DOCUMENT
v3.5.0.2

7): Fair Value of Financial Instruments: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) | Sep. 30, 2016 | Dec. 31, 2015
--- | --- | ---
Assets accounted for at fair value on a recurring basis |  |
Available-for-sale Securities | $ 10,145,395 |
Restricted assets of cemeteries and mortuaries | 711,926 | $ 686,444
Cemetery perpetual care trust investments | 687,803 | 630,854
Derivatives - interest rate lock commitments | 3,966,966 | 3,440,758
Other investments | 1,780,389 | 1,174,769
Assets, Fair Value Disclosure | 17,292,479 | 14,363,915
Liabilities accounted for at fair value on a recurring basis |  |
Policyholder account balances | (49,739,946) | (50,694,953)
Future policy benefits - annuities | (99,446,330) | (69,398,617)
Derivatives - bank loan interest rate swaps | (8,406) | (13,947)
Derivatives - Call Options | (26,109) | (16,342)
Derivatives - Put Options | (16,161) | (28,829)
Derivatives - Interest rate lock commitments | (566,633) | (107,667)
Liabilities accounted for at fair value | (149,803,585) | (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 | 10,145,395 |
Restricted assets of cemeteries and mortuaries | 711,926 | 686,444
Cemetery perpetual care trust investments | 687,803 | 630,854
Assets, Fair Value Disclosure | 11,545,124 | 9,748,388
Liabilities accounted for at fair value on a recurring basis |  |
Derivatives - Call Options | (26,109) | (16,342)
Derivatives - Put Options | (16,161) | (28,829)
Liabilities accounted for at fair value | (42,270) | (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 | 3,966,966 | 3,440,758
Other investments | 1,780,389 | 1,174,769
Assets, Fair Value Disclosure | 5,747,355 | 4,615,527
Liabilities accounted for at fair value on a recurring basis |  |
Policyholder account balances | (49,739,946) | (50,694,953)
Future policy benefits - annuities | (99,446,330) | (69,398,617)
Derivatives - bank loan interest rate swaps | (8,406) | (13,947)
Derivatives - Interest rate lock commitments | (566,633) | (107,667)
Liabilities accounted for at fair value | $ (149,761,315) | $ (120,215,184)

X
- References No definition available. + Details
Name: | fil_AssetsAccountedForAtFairValueOnARecurringBasisAbstract
Namespace Prefix: | fil_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the monetary amount of Cemetery perpetual care trust investments, as of the indicated date. + References No definition available. + Details
Name: | fil_CemeteryPerpetualCareTrustInvestments1
Namespace Prefix: | fil_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the monetary amount of Derivatives - bank loan interest rate swaps, as of the indicated date. + References No definition available. + Details
Name: | fil_DerivativesBankLoanInterestRateSwaps
Namespace Prefix: | fil_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the monetary amount of Derivatives - Call Options, as of the indicated date. + References No definition available. + Details
Name: | fil_DerivativesCallOptions
Namespace Prefix: | fil_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the monetary amount of Derivatives - interest rate lock commitments, as of the indicated date. + References No definition available. + Details
Name: | fil_DerivativesInterestRateLockCommitments
Namespace Prefix: | fil_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the monetary amount of Derivatives - Interest rate lock commitments, as of the indicated date. + References No definition available. + Details
Name: | fil_DerivativesInterestRateLockCommitments1
Namespace Prefix: | fil_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the monetary amount of Derivatives - Put Options, as of the indicated date. + References No definition available. + Details
Name: | fil_DerivativesPutOptions
Namespace Prefix: | fil_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the monetary amount of Future policy benefits - annuities, as of the indicated date. + References No definition available. + Details
Name: | fil_FuturePolicyBenefitsAnnuities
Namespace Prefix: | fil_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the monetary amount of Liabilities accounted for at fair value, as of the indicated date. + References No definition available. + Details
Name: | fil_LiabilitiesAccountedForAtFairValue
Namespace Prefix: | fil_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | fil_LiabilitiesAccountedForAtFairValueOnARecurringBasisAbstract
Namespace Prefix: | fil_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the monetary amount of Non-redeemable preferred stock, as of the indicated date. + References No definition available. + Details
Name: | fil_NonRedeemablePreferredStock
Namespace Prefix: | fil_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the monetary amount of Policyholder account balances, as of the indicated date. + References No definition available. + Details
Name: | fil_PolicyholderAccountBalances
Namespace Prefix: | fil_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the monetary amount of Restricted assets of cemeteries and mortuaries, as of the indicated date. + References No definition available. + Details
Name: | fil_RestrictedAssetsOfCemeteriesAndMortuaries
Namespace Prefix: | fil_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
Name: | us-gaap_AssetsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 25 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=65884222&loc=d3e22054-111558 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=73527792&loc=d3e27232-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66010992&loc=d3e26610-111562 + Details
Name: | us-gaap_AvailableForSaleSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investments classified as other. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.1(f,g)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
Name: | us-gaap_OtherInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value of investments in trading equity securities and other forms of trading securities that provide ownership interests. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=66010992&loc=d3e26626-111562 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66010992&loc=d3e26610-111562 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.4) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.(a),1(b)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.2) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Trading Securities -URI http://asc.fasb.org/extlink&oid=6526789 + Details
Name: | us-gaap_TradingSecuritiesEquity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |