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2) Investments: Held-to-maturity Securities (Details) - USD ($) | 12 Months Ended
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Dec. 31, 2017 | Dec. 31, 2016
HeldToMaturitySecuritiesEstimatedFairValue | $ 241,498,409 | $ 191,850,749
Held-to-maturity Securities, Amortized Cost before Other than Temporary Impairment | 228,397,623 | 184,979,644
Held-to-maturity Securities, Unrecognized Holding Gain | 14,921,048 | 11,078,349
Held-to-maturity Securities, Unrecognized Holding Loss | (1,820,262) | (4,207,244)
Mortgage loans held for investment | 204,210,885 | 148,990,732
Mortgage loans held for investment, unamortized deferred loan fees, net | (1,659,828) | (190,846)
Allowance for losses on mortgage loans held for investment | (1,768,796) | (1,748,783)
Real estate held for investment, net of depreciation | 141,298,706 | 145,165,921
Policy loans | 6,531,352 | 6,694,148
Insurance assignments | 36,301,739 | 33,548,079
Federal Home Loan Bank stock | 689,400 | 662,100
Other investments at estimated fair value | 3,219,622 | 1,765,752
Allowance for doubtful accounts on other investments and policy loans | (846,641) | (1,119,630)
Policy loans and other investments | 45,895,472 | 41,599,246
Accrued investment income | 3,644,077 | 2,972,596
Total investments | 629,484,618 | 561,179,435
Promissory notes |  | 48,797
Short-term investments at amortized cost |  | 27,560,040
Residential Mortgage |  |
Mortgage loans held for investment | 102,527,111 | 58,593,622
Real estate held for investment, net of depreciation | 68,329,917 | 76,191,985
Residential Construction |  |
Mortgage loans held for investment | 50,157,533 | 40,800,117
Commercial Loan |  |
Mortgage loans held for investment | 54,954,865 | 51,536,622
Real estate held for investment, net of depreciation | 72,968,789 | 68,973,936
US Treasury and Government |  |
HeldToMaturitySecuritiesEstimatedFairValue | 53,709,470 | 4,657,982
Held-to-maturity Securities, Amortized Cost before Other than Temporary Impairment | 54,077,069 | 4,475,065
Held-to-maturity Securities, Unrecognized Holding Gain | 211,824 | 249,028
Held-to-maturity Securities, Unrecognized Holding Loss | (579,423) | (66,111)
US States and Political Subdivisions Debt Securities |  |
HeldToMaturitySecuritiesEstimatedFairValue | 5,884,535 | 6,037,490
Held-to-maturity Securities, Amortized Cost before Other than Temporary Impairment | 5,843,176 | 6,017,225
Held-to-maturity Securities, Unrecognized Holding Gain | 112,372 | 153,514
Held-to-maturity Securities, Unrecognized Holding Loss | (71,013) | (133,249)
Corporate Debt Securities |  |
HeldToMaturitySecuritiesEstimatedFairValue | 171,679,675 | 171,089,612
Held-to-maturity Securities, Amortized Cost before Other than Temporary Impairment | 158,350,727 | 164,375,636
Held-to-maturity Securities, Unrecognized Holding Gain | 14,336,452 | 10,440,989
Held-to-maturity Securities, Unrecognized Holding Loss | (1,007,504) | (3,727,013)
Collateralized Mortgage Backed Securities |  |
HeldToMaturitySecuritiesEstimatedFairValue | 9,551,537 | 9,428,612
Held-to-maturity Securities, Amortized Cost before Other than Temporary Impairment | 9,503,016 | 9,488,083
Held-to-maturity Securities, Unrecognized Holding Gain | 210,652 | 221,400
Held-to-maturity Securities, Unrecognized Holding Loss | (162,131) | (280,871)
Redeemable Preferred Stock |  |
HeldToMaturitySecuritiesEstimatedFairValue | 673,192 | 637,053
Held-to-maturity Securities, Amortized Cost before Other than Temporary Impairment | 623,635 | 623,635
Held-to-maturity Securities, Unrecognized Holding Gain | 49,748 | 13,418
Held-to-maturity Securities, Unrecognized Holding Loss | (191) |
Industrial, miscellaneous and all other equity securities |  |
Available-for-sale Securities, Amortized Cost Basis | 6,002,931 | 10,323,238
Available-for-sale Debt Securities Gross Unrealized Gain | 667,593 | 447,110
Available-for-sale Debt Securities, Gross Unrealized Loss | (632,669) | (859,092)
AvailableForSaleSecuritiesEstimatedFairValue | 6,037,855 | 9,911,256
Equity Securities |  |
Available-for-sale Securities, Amortized Cost Basis | 6,002,931 | 10,323,238
Available-for-sale Debt Securities Gross Unrealized Gain | 667,593 | 447,110
Available-for-sale Debt Securities, Gross Unrealized Loss | (632,669) | (859,092)
AvailableForSaleSecuritiesEstimatedFairValue | $ 6,037,855 | $ 9,911,256

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- Definition Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments. + 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(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(4)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
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- Definition The reserve to cover probable credit losses related to specifically identified fixed maturity real estate loans as well as probable credit losses inherent in the remainder of that loan portfolio. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 310 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=82921503&loc=d3e21338-158488 + 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 unrecognized gain before loss on investments in held-to-maturity securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=82897076&loc=d3e27232-111563 + Details
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