XML 90 R76.htm IDEA: XBRL DOCUMENT v3.7.0.1

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
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)

X

- References

No definition available.

+ Details

Name:	fil_AssetsAccountedForAtFairValueOnARecurringBasisAbstract
Namespace Prefix:	fil_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the monetary amount of Cemetery perpetual care trust investments, as of the indicated date.

+ References

No definition available.

+ Details

Name:	fil_CemeteryPerpetualCareTrustInvestments1
Namespace Prefix:	fil_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Represents the monetary amount of Derivatives - bank loan interest rate swaps, as of the indicated date.

+ References

No definition available.

+ Details

Name:	fil_DerivativesBankLoanInterestRateSwaps
Namespace Prefix:	fil_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Represents the monetary amount of Derivatives - Call Options, as of the indicated date.

+ References

No definition available.

+ Details

Name:	fil_DerivativesCallOptions
Namespace Prefix:	fil_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Represents the monetary amount of Derivatives - loan commitments, as of the indicated date.

+ References

No definition available.

+ Details

Name:	fil_DerivativesLoanCommitments
Namespace Prefix:	fil_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Represents the monetary amount of Derivatives - loan commitments1, as of the indicated date.

+ References

No definition available.

+ Details

Name:	fil_DerivativesLoanCommitments1
Namespace Prefix:	fil_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Represents the monetary amount of Derivatives - Put Options, as of the indicated date.

+ References

No definition available.

+ Details

Name:	fil_DerivativesPutOptions
Namespace Prefix:	fil_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Represents the monetary amount of Liabilities accounted for at fair value, as of the indicated date.

+ References

No definition available.

+ Details

Name:	fil_LiabilitiesAccountedForAtFairValue
Namespace Prefix:	fil_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	fil_LiabilitiesAccountedForAtFairValueOnARecurringBasisAbstract
Namespace Prefix:	fil_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents the monetary amount of Restricted assets of cemeteries and mortuaries, as of the indicated date.

+ References

No definition available.

+ Details

Name:	fil_RestrictedAssetsOfCemeteriesAndMortuaries
Namespace Prefix:	fil_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258

+ Details

Name:	us-gaap_AssetsFairValueDisclosure
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 25
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=75030427&loc=d3e22054-111558

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 5
-Subparagraph (aa)
-URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=82896770&loc=d3e26610-111562

+ Details

Name:	us-gaap_AvailableForSaleSecurities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: