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7): Fair Value of Financial Instruments: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Tables) | 9 Months Ended
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Sep. 30, 2016
AsOfSeptember302016Member |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis |
|  | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Assets accounted for at fair value on a recurring basis |  |  |  |  |  |  |  |
Common stock |  | $ 10,145,395 |  | $ 10,145,395 |  | $ - |  | $ -
Total securities available for sale |  | $ 10,145,395 |  | $ 10,145,395 |  | $ - |  | $ -
Restricted assets of cemeteries and mortuaries |  | $ 711,926 |  | $ 711,926 |  | $ - |  | $ -
Cemetery perpetual care trust investments |  | 687,803 |  | 687,803 |  | - |  | -
Derivatives - interest rate lock commitments |  | 3,966,966 |  | - |  | - |  | 3,966,966
Other investments |  | 1,780,389 |  | - |  | - |  | 1,780,389
Total assets accounted for at fair value on a recurring basis |  | $ 17,292,479 |  | $ 11,545,124 |  | $ - |  | $ 5,747,355
Liabilities accounted for at fair value on a recurring basis |  |  |  |  |  |  |  |
Policyholder account balances |  | $ (49,739,946) |  | $ - |  | $ - |  | $ (49,739,946)
Future policy benefits - annuities |  | (99,446,330) |  | - |  | - |  | (99,446,330)
Derivatives - bank loan interest rate swaps |  | (8,406) |  | - |  | - |  | (8,406)
- call options |  | (26,109) |  | (26,109) |  | - |  | -
- put options |  | (16,161) |  | (16,161) |  | - |  | -
- interest rate lock commitments |  | (566,633) |  | - |  | - |  | (566,633)
Total liabilities accounted for at fair value on a recurring basis |  | $ (149,803,585) |  | $ (42,270) |  | $ - |  | $ (149,761,315)
AsOfDecember312015Member |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis |
|  | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Assets accounted for at fair value on a recurring basis |  |  |  |  |  |  |  |
Common stock |  | $ 8,431,090 |  | $ 8,431,090 |  | $ - |  | $ -
Total securities available for sale |  | $ 8,431,090 |  | $ 8,431,090 |  | $ - |  | $ -
Restricted assets of cemeteries and mortuaries |  | $ 686,444 |  | $ 686,444 |  | $ - |  | $ -
Cemetery perpetual care trust investments |  | 630,854 |  | 630,854 |  | - |  | -
Derivatives - interest rate lock commitments |  | 3,440,758 |  | - |  | - |  | 3,440,758
Other investments |  | 1,174,769 |  | - |  | - |  | 1,174,769
Total assets accounted for at fair value on a recurring basis |  | $ 14,363,915 |  | $ 9,748,388 |  | $ - |  | $ 4,615,527
Liabilities accounted for at fair value on a recurring basis |  |  |  |  |  |  |  |
Policyholder account balances |  | $ (50,694,953) |  | $ - |  | $ - |  | $ (50,694,953)
Future policy benefits - annuities |  | (69,398,617) |  | - |  | - |  | (69,398,617)
Derivatives - bank loan interest rate swaps |  | (13,947) |  | - |  | - |  | (13,947)
- call options |  | (16,342) |  | (16,342) |  | - |  | -
- put options |  | (28,829) |  | (28,829) |  | - |  | -
- interest rate lock commitment |  | (107,667) |  | - |  | - |  | (107,667)
Total liabilities accounted for at fair value on a recurring basis |  | $ (120,260,355) |  | $ (45,171) |  | $ - |  | $ (120,215,184)

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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 + Details
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