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14) Statutory Financial Information and Dividend Limitations: Schedule of statutory accounting practices (Details) - USD ($) | 12 Months Ended
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Dec. 31, 2018 | Dec. 31, 2017
Statutory Accounting Practices, Statutory Net Income Amount | $ 19,011,833 | $ (1,604,821)
Statutory Accounting Practices, Statutory Capital and Surplus, Balance | 56,154,618 | 43,406,134
Security National Life Insurance |  |
Statutory Accounting Practices, Statutory Net Income Amount | 17,963,528 | (3,045,489)
Statutory Accounting Practices, Statutory Capital and Surplus, Balance | 47,184,064 | 35,646,989
First Guaranty Insurance Company |  |
Statutory Accounting Practices, Statutory Net Income Amount | 1,042,683 | 1,437,963
Statutory Accounting Practices, Statutory Capital and Surplus, Balance | 5,786,369 | 4,583,346
Memorial Insurance Company of America |  |
Statutory Accounting Practices, Statutory Net Income Amount | 94 | 36
Statutory Accounting Practices, Statutory Capital and Surplus, Balance | 1,088,880 | 1,081,799
Southern Security Life Insurance Company Inc |  |
Statutory Accounting Practices, Statutory Net Income Amount | 68 | 72
Statutory Accounting Practices, Statutory Capital and Surplus, Balance | 1,586,915 | 1,591,070
Trans-Western Life Insurance Company |  |
Statutory Accounting Practices, Statutory Net Income Amount | 5,460 | 2,597
Statutory Accounting Practices, Statutory Capital and Surplus, Balance | $ 508,390 | $ 502,930

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- Definition The amount of statutory capital and surplus (stockholders' equity) as of the balance sheet date using prescribed or permitted statutory accounting practices (rather than GAAP, if different) of the state or country. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(c)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6486098&loc=d3e24708-158529 + Details
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- Definition Amount of net income for the period determined using accounting principles prescribed or permitted by insurance regulators. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(c)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
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