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3) Investments: Held-to-maturity Securities (Details) - USD ($) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2017 | Dec. 31, 2016
AmortizedCost | $ 230,811,272 | $ 184,979,644
Held-to-maturity Securities, Unrecognized Holding Gain | 14,756,889 | 11,078,349
Held-to-maturity Securities, Unrecognized Holding Loss | (1,760,599) | (4,207,244)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 243,807,562 | 191,850,749
Mortgage loans on real estate and construction | 147,300,691 | 148,990,732
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (637,735) | (190,846)
Mortgage loans on real estate and construction, allowance for losses | (2,051,818) | (1,748,783)
Real estate held for investment, net of depreciation | 150,568,998 | 145,165,921
Policy loans | 6,677,924 | 6,694,148
Insurance assignments | 33,340,431 | 33,548,079
Federal Home Loan Bank stock | 689,400 | 662,100
Other investments | 2,923,681 | 1,765,752
Allowance for doubtful accounts | (1,142,287) | (1,119,630)
Total policy loans and other investments | 42,489,149 | 41,599,246
Short-term investments at amortized cost | 17,830,990 | 27,560,040
Accrued investment income | 3,391,688 | 2,972,596
Promissory notes |  | 48,797
Residential Mortgage |  |
Mortgage loans on real estate and construction | 65,759,761 | 58,593,622
Real estate held for investment, net of depreciation | 69,469,220 | 76,191,985
Residential Construction |  |
Mortgage loans on real estate and construction | 41,306,722 | 40,800,117
Commercial Loan |  |
Mortgage loans on real estate and construction | 42,923,761 | 51,536,622
Real estate held for investment, net of depreciation | 81,099,778 | 68,973,936
US Treasury and Government |  |
AmortizedCost | 54,279,156 | 4,475,065
Held-to-maturity Securities, Unrecognized Holding Gain | 237,071 | 249,028
Held-to-maturity Securities, Unrecognized Holding Loss | (226,543) | (66,111)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 54,289,684 | 4,657,982
US States and Political Subdivisions Debt Securities |  |
AmortizedCost | 5,865,790 | 6,017,225
Held-to-maturity Securities, Unrecognized Holding Gain | 124,685 | 153,514
Held-to-maturity Securities, Unrecognized Holding Loss | (77,272) | (133,249)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 5,913,203 | 6,037,490
Corporate Debt Securities |  |
AmortizedCost | 160,278,125 | 164,375,636
Held-to-maturity Securities, Unrecognized Holding Gain | 14,088,157 | 10,440,989
Held-to-maturity Securities, Unrecognized Holding Loss | (1,285,361) | (3,727,013)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 173,080,921 | 171,089,612
Collateralized Mortgage Backed Securities |  |
AmortizedCost | 9,764,566 | 9,488,083
Held-to-maturity Securities, Unrecognized Holding Gain | 253,573 | 221,400
Held-to-maturity Securities, Unrecognized Holding Loss | (171,423) | (280,871)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 9,846,716 | 9,428,612
Redeemable Preferred Stock |  |
AmortizedCost | 623,635 | 623,635
Held-to-maturity Securities, Unrecognized Holding Gain | 53,403 | 13,418
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 677,038 | 637,053
Industrial, miscellaneous and all other equity securities |  |
Available-for-sale Securities, Amortized Cost Basis | 6,310,307 | 10,323,238
Available-for-sale Securities, Gross Unrealized Gain | 467,132 | 447,110
AvailableForSaleSecuritiesGrossUnrealizedLosses | (819,951) | (859,092)
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. | 5,957,488 | 9,911,256
Equity Securities |  |
Available-for-sale Securities, Amortized Cost Basis | 6,310,307 | 10,323,238
Available-for-sale Securities, Gross Unrealized Gain | 467,132 | 447,110
AvailableForSaleSecuritiesGrossUnrealizedLosses | (819,951) | (859,092)
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. | $ 5,957,488 | $ 9,911,256

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