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3) Investments: Held-to-maturity Securities (Details) - USD ($) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2018 | Dec. 31, 2017
AmortizedCost | $ 218,409,812 | $ 228,397,623
Held-to-maturity Securities, Unrecognized Holding Gain | 8,650,068 | 14,921,048
Held-to-maturity Securities, Unrecognized Holding Loss | (3,536,222) | (1,820,262)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 223,523,658 | 241,498,409
Available-for-sale Securities, Amortized Cost Basis | 590,898,600 | 629,484,618
Mortgage loans on real estate and construction | 193,068,837 | 204,210,885
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (1,471,151) | (1,659,828)
Mortgage loans on real estate and construction, allowance for losses | (1,563,664) | (1,768,796)
Real estate held for investment, net of depreciation | 124,578,839 | 141,298,706
Policy loans | 6,310,614 | 6,531,352
Insurance assignments | 32,705,857 | 36,301,739
Federal Home Loan Bank stock | 2,508,700 | 689,400
Other investments | 4,280,651 | 3,219,622
Allowance for doubtful accounts | (1,011,924) | (846,641)
Total policy loans and other investments | 44,793,898 | 45,895,472
Accrued investment income | 3,968,447 | 3,644,077
Residential Mortgage |  |
Mortgage loans on real estate and construction | 87,960,136 | 102,527,111
Real estate held for investment, net of depreciation | 31,111,447 | 68,329,917
Residential Construction |  |
Mortgage loans on real estate and construction | 63,461,371 | 50,157,533
Commercial Loan |  |
Mortgage loans on real estate and construction | 44,682,145 | 54,954,865
Real estate held for investment, net of depreciation | 93,467,392 | 72,968,789
US Treasury and Government |  |
AmortizedCost | 44,290,515 | 54,077,069
Held-to-maturity Securities, Unrecognized Holding Gain | 161,391 | 211,824
Held-to-maturity Securities, Unrecognized Holding Loss | (1,053,070) | (579,423)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 43,398,836 | 53,709,470
US States and Political Subdivisions Debt Securities |  |
AmortizedCost | 6,715,254 | 5,843,176
Held-to-maturity Securities, Unrecognized Holding Gain | 56,035 | 112,372
Held-to-maturity Securities, Unrecognized Holding Loss | (154,442) | (71,013)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 6,616,847 | 5,884,535
Corporate Debt Securities |  |
AmortizedCost | 154,368,566 | 158,350,727
Held-to-maturity Securities, Unrecognized Holding Gain | 8,196,301 | 14,336,452
Held-to-maturity Securities, Unrecognized Holding Loss | (2,033,410) | (1,007,504)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 160,531,457 | 171,679,675
Collateralized Mortgage Backed Securities |  |
AmortizedCost | 12,411,842 | 9,503,016
Held-to-maturity Securities, Unrecognized Holding Gain | 199,574 | 210,652
Held-to-maturity Securities, Unrecognized Holding Loss | (295,001) | (162,131)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 12,316,415 | 9,551,537
Redeemable Preferred Stock |  |
AmortizedCost | 623,635 | 623,635
Held-to-maturity Securities, Unrecognized Holding Gain | 36,767 | 49,748
Held-to-maturity Securities, Unrecognized Holding Loss | (299) | (191)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. | 660,103 | 673,192
Industrial, miscellaneous and all other equity securities |  |
Available-for-sale Securities, Amortized Cost Basis | 6,267,290 | 6,002,931
Available-for-sale Securities, Gross Unrealized Gain | 557,705 | 667,593
AvailableForSaleSecuritiesGrossUnrealizedLosses | (746,228) | (632,669)
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. | 6,078,767 | 6,037,855
Equity Securities |  |
Available-for-sale Securities, Amortized Cost Basis | 6,267,290 | 6,002,931
Available-for-sale Securities, Gross Unrealized Gain | 557,705 | 667,593
AvailableForSaleSecuritiesGrossUnrealizedLosses | (746,228) | (632,669)
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. | $ 6,078,767 | $ 6,037,855

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