XML 54 R43.htm IDEA: XBRL DOCUMENT
v3.8.0.1

8): Fair Value of Financial Instruments: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2017
AsOfSeptember302017Member |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis |
|  | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Assets accounted for at fair value on a recurring basis |  |  |  |  |  |  |  |
Common stock |  | $ 5,957,488 |  | $ 5,957,488 |  | $ - |  | $ -
Total equity securities available for sale |  | $ 5,957,488 |  | $ 5,957,488 |  | $ - |  | $ -
Loans held for sale |  | $ 166,990,187 |  | $ - |  | $ - |  | $ 166,990,187
Restricted assets (1) |  | 78,421 |  | 78,421 |  | - |  | -
Cemetery perpetual care trust investments (1) |  | 676,881 |  | 676,881 |  | - |  | -
Derivatives - loan commitments (2) |  | 3,140,704 |  | - |  | - |  | 3,140,704
Total assets accounted for at fair value on a recurring basis |  | $ 176,843,681 |  | $ 6,712,790 |  | $ - |  | $ 170,130,891
Liabilities accounted for at fair value on a recurring basis |  |  |  |  |  |  |  |
Derivatives - bank loan interest rate swaps (3) |  | $ (138) |  | $ - |  | $ - |  | $ (138)
- call options (4) |  | (50,452) |  | (50,452) |  | - |  | -
- put options (4) |  | (63,637) |  | (63,637) |  | - |  | -
- loan commitments (4) |  | (8,926) |  | - |  | - |  | (8,926)
Total liabilities accounted for at fair value on a recurring basis |  | $ (123,153) |  | $ (114,089) |  | $ - |  | $ (9,064)
(1) Excluding cash |  |  |  |  |  |  |  |
(2) Included in other assets on the condensed consolidated balance sheet |  |  |  |
(3) Included in bank and other loans payable on the condensed consolidated balance sheet |  |  |  |
(4) Included in other liabilities and accrued expenses on the condensed consolidated balance sheet |  |
AsOfDecember312016Member |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis |
|  | Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Assets accounted for at fair value on a recurring basis |  |  |  |  |  |  |  |
Common stock |  | $ 9,911,256 |  | $ 9,911,256 |  | $ - |  | $ -
Total equity securities available for sale |  | $ 9,911,256 |  | $ 9,911,256 |  | $ - |  | $ -
Restricted assets (1) |  | $ 736,603 |  | $ 736,603 |  | $ - |  | $ -
Cemetery perpetual care trust investments (1) |  | 698,202 |  | 698,202 |  | - |  | -
Derivatives - loan commitments (2) |  | 6,911,544 |  | - |  | - |  | 6,911,544
Total assets accounted for at fair value on a recurring basis |  | $ 18,257,605 |  | $ 11,346,061 |  | $ - |  | $ 6,911,544
Liabilities accounted for at fair value on a recurring basis |  |  |  |  |  |  |  |
Derivatives - bank loan interest rate swaps (3) |  | $ (3,308) |  | - |  | - |  | $ (3,308)
- call options (4) |  | (109,474) |  | (109,474) |  | - |  | -
- put options (4) |  | (26,494) |  | (26,494) |  | - |  | -
- loan commitments (4) |  | (102,212) |  | - |  | - |  | (102,212)
Total liabilities accounted for at fair value on a recurring basis |  | $ (241,488) |  | $ (135,968) |  | $ - |  | $ (105,520)
(1) Excluding cash |  |  |  |  |  |  |  |
(2) Included in other assets on the condensed consolidated balance sheet |  |  |  |  |
(3) Included in bank and other loans payable on the condensed consolidated balance sheet |  |  |  |
(4) Included in other liabilities and accrued expenses on the condensed consolidated balance sheet |  |

X
- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19190-110258 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_StatementScenarioAxis=fil_AsOfSeptember302017Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementScenarioAxis=fil_AsOfDecember312016Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |