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3) Investments: Held-to-maturity Securities (Details) - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2018 | Dec. 31, 2017
AmortizedCost | $ 231,474,083 | $ 228,397,623
Held-to-maturity Securities, Unrecognized Holding Gain | 11,045,675 | 14,921,048
Held-to-maturity Securities, Unrecognized Holding Loss | (2,660,816) | (1,820,262)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 239,858,942 | 241,498,409
Available-for-sale Securities, Amortized Cost Basis | 596,853,436 | 629,484,618
Mortgage loans on real estate and construction | 204,989,906 | 204,210,885
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (1,617,517) | (1,659,828)
Mortgage loans on real estate and construction, allowance for losses | (1,696,371) | (1,768,796)
Real estate held for investment, net of depreciation | 105,063,331 | 141,298,706
Policy loans | 6,403,888 | 6,531,352
Insurance assignments | 35,088,585 | 36,301,739
Federal Home Loan Bank stock | 708,700 | 689,400
Other investments | 4,280,651 | 3,219,622
Allowance for doubtful accounts | (931,029) | (846,641)
Total policy loans and other investments | 45,550,795 | 45,895,472
Accrued investment income | 3,886,170 | 3,644,077
Residential Mortgage |  |
Mortgage loans on real estate and construction | 101,665,364 | 102,527,111
Real estate held for investment, net of depreciation | 31,874,263 | 68,329,917
Residential Construction |  |
Mortgage loans on real estate and construction | 54,254,054 | 50,157,533
Commercial Loan |  |
Mortgage loans on real estate and construction | 52,384,376 | 54,954,865
Real estate held for investment, net of depreciation | 73,189,068 | 72,968,789
US Treasury and Government |  |
AmortizedCost | 54,286,773 | 54,077,069
Held-to-maturity Securities, Unrecognized Holding Gain | 178,830 | 211,824
Held-to-maturity Securities, Unrecognized Holding Loss | (960,777) | (579,423)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 53,504,826 | 53,709,470
US States and Political Subdivisions Debt Securities |  |
AmortizedCost | 6,742,875 | 5,843,176
Held-to-maturity Securities, Unrecognized Holding Gain | 71,014 | 112,372
Held-to-maturity Securities, Unrecognized Holding Loss | (145,551) | (71,013)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 6,668,338 | 5,884,535
Corporate Debt Securities |  |
AmortizedCost | 157,715,073 | 158,350,727
Held-to-maturity Securities, Unrecognized Holding Gain | 10,498,181 | 14,336,452
Held-to-maturity Securities, Unrecognized Holding Loss | (1,305,125) | (1,007,504)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 166,908,129 | 171,679,675
Collateralized Mortgage Backed Securities |  |
AmortizedCost | 12,105,727 | 9,503,016
Held-to-maturity Securities, Unrecognized Holding Gain | 268,842 | 210,652
Held-to-maturity Securities, Unrecognized Holding Loss | (249,019) | (162,131)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 12,125,550 | 9,551,537
Redeemable Preferred Stock |  |
AmortizedCost | 623,635 | 623,635
Held-to-maturity Securities, Unrecognized Holding Gain | 28,808 | 49,748
Held-to-maturity Securities, Unrecognized Holding Loss | (344) | (191)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 652,099 | 673,192
Industrial, miscellaneous and all other equity securities |  |
Available-for-sale Securities, Amortized Cost Basis | 6,230,113 | 6,002,931
Available-for-sale Securities, Gross Unrealized Gain | 498,655 | 667,593
AvailableForSaleSecuritiesGrossUnrealizedLosses | (839,617) | (632,669)
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. | 5,889,151 | 6,037,855
Equity Securities |  |
Available-for-sale Securities, Amortized Cost Basis | 6,230,113 | 6,002,931
Available-for-sale Securities, Gross Unrealized Gain | 498,655 | 667,593
AvailableForSaleSecuritiesGrossUnrealizedLosses | (839,617) | (632,669)
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. | $ 5,889,151 | $ 6,037,855

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