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3) Investments: Available-for-sale Securities (Tables) | 9 Months Ended
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Sep. 30, 2016
Available-for-sale Securities |
Equity securities available for sale at estimated fair value: |  |  |  |  |  |  |  |
Common stock: |  |  |  |  |  |  |  |
Industrial, miscellaneous and all other |  | $ 10,940,465 |  | $ 341,488 |  | $ (1,136,558) |  | $ 10,145,395
Total equity securities available for sale at estimated fair value |  | $ 10,940,465 |  | $ 341,488 |  | $ (1,136,558) |  | $ 10,145,395
Mortgage loans on real estate and construction loans held for investment at amortized cost: |  |  |  |  |  |  |  |
Residential |  | $ 50,346,379 |  |  |  |  |  |
Residential construction |  | 42,011,069 |  |  |  |  |  |
Commercial |  | 39,747,671 |  |  |  |  |  |
Less: Allowance for loan losses |  | (2,231,362) |  |  |  |  |  |
Total mortgage loans on real estate and construction loans held for investment |  | $ 129,873,757 |  |  |  |  |  |
Real estate held for investment - net of depreciation |  | $ 131,881,535 |  |  |  |  |  |
Policy loans and other investments are shown at amortized cost except for other investments that are shown at estimated fair value: |  |  |  |  |  |  |  |
Policy loans |  | $ 6,858,019 |  |  |  |  |  |
Insurance assignments |  | 32,400,740 |  |  |  |  |  |
Promissory notes |  | 48,797 |  |  |  |  |  |
Other investments at estimated fair value |  | 1,780,389 |  |  |  |  |  |
Less: Allowance for doubtful accounts |  | (1,106,374) |  |  |  |  |  |
Total policy loans and other investments |  | $ 39,981,571 |  |  |  |  |  |
Short-term investments at amortized cost |  | $ 28,467,741 |  |  |  |  |  |
AsOfDecember312015Member |
Available-for-sale Securities |
Equity securities available for sale at estimated fair value: |  |  |  |  |  |  |  |
Common stock: |  |  |  |  |  |  |  |
Industrial, miscellaneous and all other |  | $ 9,891,500 |  | $ 213,683 |  | $ (1,674,093) |  | $ 8,431,090
Total securities available for sale carried at estimated fair value |  | $ 9,891,500 |  | $ 213,683 |  | $ (1,674,093) |  | $ 8,431,090
Mortgage loans on real estate and construction loans held for investment at amortized cost: |  |  |  |  |  |  |  |
Residential |  | $ 46,020,490 |  |  |  |  |  |
Residential construction |  | 34,851,557 |  |  |  |  |  |
Commercial |  | 33,522,978 |  |  |  |  |  |
Less: Allowance for loan losses |  | (1,848,120) |  |  |  |  |  |
Total mortgage loans on real estate and construction loans held for investment |  | $ 112,546,905 |  |  |  |  |  |
Real estate held for investment - net of depreciation |  | $ 114,852,432 |  |  |  |  |  |
Policy loans and other investments are shown at amortized cost except for other investments that are shown at estimated fair value: |  |  |  |  |  |  |  |
Policy loans |  | $ 6,896,457 |  |  |  |  |  |
Insurance assignments |  | 32,369,014 |  |  |  |  |  |
Promissory notes |  | 48,797 |  |  |  |  |  |
Other investments at estimated fair value |  | 1,174,769 |  |  |  |  |  |
Less: Allowance for doubtful accounts |  | (906,616) |  |  |  |  |  |
Total policy loans and other investments |  | $ 39,582,421 |  |  |  |  |  |
Short-term investments at amortized cost |  | $ 16,915,808 |  |  |  |  |  |

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- Definition Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=73527792&loc=d3e27337-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=73527792&loc=d3e27198-111563 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=73527792&loc=d3e27161-111563 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=73527792&loc=d3e27357-111563 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=73527792&loc=d3e27290-111563 + Details
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