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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, 2017 | Dec. 31, 2016
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Assets accounted for at fair value on a recurring basis |  |
Available-for-sale Securities | $ 6,499,100 | $ 10,573,356
Restricted assets of cemeteries and mortuaries | 761,409 | 736,603
Cemetery perpetual care trust investments | 670,407 | 698,202
Derivatives - loan commitments | 7,986,876 | 6,911,544
Assets, Fair Value Disclosure | 15,917,792 | 18,919,705
Liabilities accounted for at fair value on a recurring basis |  |
Derivatives - bank loan interest rate swaps | (692) | (3,308)
Derivatives - Call Options | (24,670) | (109,474)
Derivatives - Put Options | (44,573) | (26,494)
Derivatives - loan commitments1 | (21,830) | (102,212)
Liabilities accounted for at fair value | (91,765) | (241,488)
Fair Value, Inputs, Level 1 |  |
Assets accounted for at fair value on a recurring basis |  |
Available-for-sale Securities | 6,499,100 | 10,573,356
Restricted assets of cemeteries and mortuaries | 761,409 | 736,603
Cemetery perpetual care trust investments | 670,407 | 698,202
Assets, Fair Value Disclosure | 7,930,916 | 12,008,161
Liabilities accounted for at fair value on a recurring basis |  |
Derivatives - Call Options | (24,670) | (109,474)
Derivatives - Put Options | (44,573) | (26,494)
Liabilities accounted for at fair value | (69,243) | (135,968)
Fair Value, Inputs, Level 3 |  |
Assets accounted for at fair value on a recurring basis |  |
Derivatives - loan commitments | 7,986,876 | 6,911,544
Assets, Fair Value Disclosure | 7,986,876 | 6,911,544
Liabilities accounted for at fair value on a recurring basis |  |
Derivatives - bank loan interest rate swaps | (692) | (3,308)
Derivatives - loan commitments1 | (21,830) | (102,212)
Liabilities accounted for at fair value | $ (22,522) | $ (105,520)

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