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7): Fair Value of Financial Instruments: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) | Mar. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Assets accounted for at fair value on a recurring basis |  |
Available-for-sale Securities | $ 10,735,239 | $ 10,573,356
Restricted assets of cemeteries and mortuaries | 752,814 | 736,603
Cemetery perpetual care trust investments | 672,922 | 698,202
Derivatives - loan commitments | 5,285,366 | 3,389,618
Assets, Fair Value Disclosure | 17,446,341 | 15,397,779
Liabilities accounted for at fair value on a recurring basis |  |
Policyholder account balances | (49,155,440) | (49,421,125)
Future policy benefits - annuities | (98,714,812) | (99,388,662)
Derivatives - bank loan interest rate swaps | (1,713) | (3,308)
Derivatives - Call Options | (38,628) | (109,474)
Derivatives - Put Options | (13,700) | (26,494)
Derivatives - loan commitments1 | (564,025) | (102,212)
Liabilities accounted for at fair value | (148,488,318) | (149,051,275)
Fair Value, Inputs, Level 1 |  |
Assets accounted for at fair value on a recurring basis |  |
Available-for-sale Securities | 10,735,239 | 10,573,356
Restricted assets of cemeteries and mortuaries | 752,814 | 736,603
Cemetery perpetual care trust investments | 672,922 | 698,202
Assets, Fair Value Disclosure | 12,160,975 | 12,008,161
Liabilities accounted for at fair value on a recurring basis |  |
Derivatives - Call Options | (38,628) | (109,474)
Derivatives - Put Options | (13,700) | (26,494)
Liabilities accounted for at fair value | (52,328) | (135,968)
Fair Value, Inputs, Level 3 |  |
Assets accounted for at fair value on a recurring basis |  |
Derivatives - loan commitments | 5,285,366 | 3,389,618
Assets, Fair Value Disclosure | 5,285,366 | 3,389,618
Liabilities accounted for at fair value on a recurring basis |  |
Policyholder account balances | (49,155,440) | (49,421,125)
Future policy benefits - annuities | (98,714,812) | (99,388,662)
Derivatives - bank loan interest rate swaps | (1,713) | (3,308)
Derivatives - loan commitments1 | (564,025) | (102,212)
Liabilities accounted for at fair value | $ (148,435,990) | $ (148,915,307)

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