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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