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3) Investments: Held-to-maturity Securities (Details) - USD ($) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2017 | Dec. 31, 2016
AmortizedCost | $ 193,208,660 | $ 184,979,644
Held-to-maturity Securities, Unrecognized Holding Gain | 14,314,294 | 11,078,349
Held-to-maturity Securities, Unrecognized Holding Loss | (2,478,511) | (4,207,244)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 205,044,443 | 191,850,749
Mortgage loans on real estate and construction | 134,999,264 | 149,181,578
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (387,020) |
Mortgage loans on real estate and construction, allowance for losses | (1,921,028) | (1,748,783)
Real estate held for investment, net of depreciation | 151,355,029 | 145,165,921
Policy loans | 6,685,452 | 6,694,148
Insurance assignments | 32,450,071 | 33,548,079
Other investments | 2,925,000 | 1,765,752
Allowance for doubtful accounts | (1,072,529) | (1,119,630)
Total policy loans and other investments | 40,987,994 | 40,937,146
Short-term investments at amortized cost | 23,448,480 | 27,560,040
Promissory notes |  | 48,797
Residential Mortgage |  |
Mortgage loans on real estate and construction | 63,031,000 | 58,593,622
Residential Construction |  |
Mortgage loans on real estate and construction | 34,512,524 | 40,800,117
Commercial Loan |  |
Mortgage loans on real estate and construction | 39,763,788 | 51,536,622
US Treasury and Government |  |
AmortizedCost | 14,420,200 | 4,475,065
Held-to-maturity Securities, Unrecognized Holding Gain | 248,373 | 249,028
Held-to-maturity Securities, Unrecognized Holding Loss | (59,763) | (66,111)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 14,608,810 | 4,657,982
US States and Political Subdivisions Debt Securities |  |
AmortizedCost | 5,973,209 | 6,017,225
Held-to-maturity Securities, Unrecognized Holding Gain | 130,535 | 153,514
Held-to-maturity Securities, Unrecognized Holding Loss | (89,335) | (133,249)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 6,014,409 | 6,037,490
Corporate Debt Securities |  |
AmortizedCost | 161,579,151 | 164,375,636
Held-to-maturity Securities, Unrecognized Holding Gain | 13,657,535 | 10,440,989
Held-to-maturity Securities, Unrecognized Holding Loss | (2,170,322) | (3,727,013)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 173,066,364 | 171,089,612
Collateralized Mortgage Backed Securities |  |
AmortizedCost | 10,612,465 | 9,488,083
Held-to-maturity Securities, Unrecognized Holding Gain | 238,013 | 221,400
Held-to-maturity Securities, Unrecognized Holding Loss | (159,091) | (280,871)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 10,691,387 | 9,428,612
Redeemable Preferred Stock |  |
AmortizedCost | 623,635 | 623,635
Held-to-maturity Securities, Unrecognized Holding Gain | 39,838 | 13,418
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 663,473 | 637,053
Industrial, miscellaneous and all other equity securities |  |
AmortizedCost |  | 10,985,338
Held-to-maturity Securities, Unrecognized Holding Gain |  | 447,110
Held-to-maturity Securities, Unrecognized Holding Loss |  | (859,092)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. |  | 10,573,356
Available-for-sale Securities, Amortized Cost Basis | 6,969,968 |
Available-for-sale Securities, Gross Unrealized Gain | 388,504 |
AvailableForSaleSecuritiesGrossUnrealizedLosses | (859,372) | (859,092)
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. | 6,499,100 |
Equity Securities |  |
AmortizedCost |  | 10,985,338
Held-to-maturity Securities, Unrecognized Holding Gain |  | 447,110
Held-to-maturity Securities, Unrecognized Holding Loss |  | (859,092)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. |  | 10,573,356
Available-for-sale Securities, Amortized Cost Basis | 6,969,968 |
Available-for-sale Securities, Gross Unrealized Gain | 388,504 |
AvailableForSaleSecuritiesGrossUnrealizedLosses | (859,372) | $ (859,092)
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. | $ 6,499,100 |

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- Definition Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. + References No definition available. + Details
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- Definition This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any. + 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 210.5-02.2) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Amount of unrealized gain before deducting unrealized loss on investments in debt and equity securities classified as available-for-sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27161-111563 + Details
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- Definition Amount before other than temporary impairment (OTTI) accretion, of investments in debt securities classified as held-to-maturity. + References No definition available. + Details
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- Definition Amount, after allowance for bad debt, of loan receivables held-for-sale that are not part of a disposal group. Excludes loans and leases covered under loss sharing agreements and loans classified as debt securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82891408&loc=d3e4428-111522 + Details
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