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3) Investments: Held-to-maturity Securities (Details) - USD ($) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2019 | Dec. 31, 2018
AmortizedCost | $ 222,824,099 |
Held to maturity securities, Estimated fair value | 237,144,147 |
Mortgage loans on real estate and construction | 188,322,005 | $ 186,465,069
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (1,200,446) | (1,275,030)
Mortgage loans on real estate and construction | (1,292,914) | 1,347,972
Real estate held for investment, net of depreciation | 119,469,347 | 121,558,222
Policy loans | 6,265,560 | 6,424,325
Insurance assignments | 35,789,203 | 35,239,396
Federal Home Loan Bank stock | 2,606,500 | 2,548,700
Other investments | 4,348,750 | 3,497,762
Allowance for doubtful accounts | (1,399,272) | (1,092,528)
Total other investments and policy loans | 47,610,741 | 46,617,655
Accrued investment income | 3,894,701 | 3,566,146
Total investments | 589,722,454 | 595,844,426
Mortgage loans on real estate and construction, allowance for losses | 1,292,914 | (1,347,972)
Total |  |
AmortizedCost | 222,824,099 | 232,078,723
Held-to-maturity Securities, Unrecognized Holding Gain | 15,314,024 |
Held-to-maturity Securities, Unrecognized Holding Loss | (993,976) |
Held to maturity securities, Estimated fair value | 237,144,147 | 234,750,858
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain |  | 7,529,330
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss |  | (4,857,195)
US Treasury Securities |  |
AmortizedCost | 42,197,238 | 52,017,683
Held-to-maturity Securities, Unrecognized Holding Gain | 592,789 |
Held-to-maturity Securities, Unrecognized Holding Loss | (82,086) |
Held to maturity securities, Estimated fair value | 42,707,941 | 51,554,776
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain |  | 264,891
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss |  | (727,798)
US Treasury Securities | Total |  |
Held-to-maturity Securities, Unrecognized Holding Loss | (82,086) | (727,798)
US States and Political Subdivisions Debt Securities |  |
AmortizedCost | 6,103,022 | 6,959,237
Held-to-maturity Securities, Unrecognized Holding Gain | 79,100 |
Held-to-maturity Securities, Unrecognized Holding Loss | (10,582) |
Held to maturity securities, Estimated fair value | 6,171,540 | 6,880,240
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain |  | 32,274
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss |  | (111,271)
US States and Political Subdivisions Debt Securities | Total |  |
Held-to-maturity Securities, Unrecognized Holding Loss | (10,582) | (111,271)
Corporate Debt Securities |  |
AmortizedCost | 157,441,604 | 157,639,860
Held-to-maturity Securities, Unrecognized Holding Gain | 14,001,117 |
Held-to-maturity Securities, Unrecognized Holding Loss | (846,167) |
Held to maturity securities, Estimated fair value | 170,596,554 | 160,938,587
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain |  | 7,002,864
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss |  | (3,704,137)
Corporate Debt Securities | Total |  |
Held-to-maturity Securities, Unrecognized Holding Loss | (846,167) | (3,704,137)
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises |  |
AmortizedCost | 16,979,038 | 15,358,746
Held-to-maturity Securities, Unrecognized Holding Gain | 628,906 |
Held-to-maturity Securities, Unrecognized Holding Loss | (55,141) |
Held to maturity securities, Estimated fair value | 17,552,803 | 15,277,280
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain |  | 227,398
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss |  | (308,864)
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises | Total |  |
Held-to-maturity Securities, Unrecognized Holding Loss | (55,141) | (308,864)
Redeemable Preferred Stock |  |
AmortizedCost | 103,197 | 103,197
Held-to-maturity Securities, Unrecognized Holding Gain | 12,112 |
Held to maturity securities, Estimated fair value | 115,309 | 99,975
Debt Securities, Held-to-maturity, Accumulated Unrecognized Gain |  | 1,903
Debt Securities, Held-to-maturity, Accumulated Unrecognized Loss |  | (5,125)
Redeemable Preferred Stock | Total |  |
Held-to-maturity Securities, Unrecognized Holding Loss |  | (5,125)
Industrial, miscellaneous and all other |  |
Available-for-sale Securities, Amortized Cost Basis | 7,558,408 | 6,312,158
Available-for-sale Securities, Gross Unrealized Gain | 891,797 | 422,528
Available For Sale Securities - Gross Unrealized Losses | (848,644) |
Available for Sale Securities - Estimated Fair Value | 7,601,561 | 5,558,611
AvailableForSaleSecuritiesGrossUnrealizedLosses |  | (1,176,075)
Equity Securities |  |
Available-for-sale Securities, Amortized Cost Basis | 7,558,408 | 6,312,158
Available-for-sale Securities, Gross Unrealized Gain | 891,797 | 422,528
Available For Sale Securities - Gross Unrealized Losses | (848,644) |
Available for Sale Securities - Estimated Fair Value | 7,601,561 | 5,558,611
AvailableForSaleSecuritiesGrossUnrealizedLosses |  | (1,176,075)
Residential Mortgage |  |
Mortgage loans on real estate and construction | 84,093,609 | 89,935,600
Real estate held for investment, net of depreciation | 26,386,608 | 29,507,431
Residential construction |  |
Mortgage loans on real estate and construction | 74,712,638 | 71,366,544
Commercial |  |
Mortgage loans on real estate and construction | 32,009,118 | 27,785,927
Commercial Loan |  |
Real estate held for investment, net of depreciation | $ 93,082,739 | $ 92,050,791

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