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3) Investments: Held-to-maturity Securities (Details) - USD ($) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2019 | Dec. 31, 2018
AmortizedCost | $ 239,749,797 |
Held to maturity securities, Estimated fair value | 257,437,835 |
Mortgage loans on real estate and construction | 196,508,903 | $ 186,465,069
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (1,366,186) | (1,275,030)
Mortgage loans on real estate and construction | (1,301,476) | 1,347,972
Real estate held for investment, net of depreciation | 117,055,398 | 121,558,222
Policy loans | 6,344,074 | 6,424,325
Insurance assignments | 34,404,766 | 35,239,396
Federal Home Loan Bank stock | 3,006,500 | 2,548,700
Other investments | 4,188,048 | 3,497,762
Allowance for doubtful accounts | (1,495,268) | (1,092,528)
Total other investments and policy loans | 46,448,120 | 46,617,655
Accrued investment income | 4,046,143 | 3,566,146
Total investments | 611,918,139 | 595,844,426
Mortgage loans on real estate and construction, allowance for losses | 1,301,476 | (1,347,972)
Total |  |
AmortizedCost | 239,749,797 | 232,078,723
Held-to-maturity Securities, Unrecognized Holding Gain | 18,461,970 |
Held-to-maturity Securities, Unrecognized Holding Loss | (773,932) |
Held to maturity securities, Estimated fair value | 257,437,835 | 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 | 62,267,359 | 52,017,683
Held-to-maturity Securities, Unrecognized Holding Gain | 703,132 |
Held-to-maturity Securities, Unrecognized Holding Loss | (35,072) |
Held to maturity securities, Estimated fair value | 62,935,419 | 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 | (35,072) | (727,798)
US States and Political Subdivisions Debt Securities |  |
AmortizedCost | 5,877,586 | 6,959,237
Held-to-maturity Securities, Unrecognized Holding Gain | 144,335 |
Held-to-maturity Securities, Unrecognized Holding Loss | 0 |
Held to maturity securities, Estimated fair value | 6,021,921 | 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 |  | (111,271)
Corporate Debt Securities |  |
AmortizedCost | 154,480,928 | 157,639,860
Held-to-maturity Securities, Unrecognized Holding Gain | 16,868,422 |
Held-to-maturity Securities, Unrecognized Holding Loss | (696,122) |
Held to maturity securities, Estimated fair value | 170,653,228 | 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 |  | (3,704,137)
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises |  |
AmortizedCost | 17,020,727 | 15,358,746
Held-to-maturity Securities, Unrecognized Holding Gain | 732,042 |
Held-to-maturity Securities, Unrecognized Holding Loss | (42,738) |
Held to maturity securities, Estimated fair value | 17,710,031 | 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 | (42,738) | (308,864)
Redeemable Preferred Stock |  |
AmortizedCost | 103,197 | 103,197
Held-to-maturity Securities, Unrecognized Holding Gain | 14,039 |
Held-to-maturity Securities, Unrecognized Holding Loss | 0 |
Held to maturity securities, Estimated fair value | 117,236 | 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 | 8,126,632 | 6,312,158
Available-for-sale Securities, Gross Unrealized Gain | 962,133 | 422,528
Available For Sale Securities - Gross Unrealized Losses | (978,987) |
Available for Sale Securities - Estimated Fair Value | 8,109,778 | 5,558,611
AvailableForSaleSecuritiesGrossUnrealizedLosses |  | (1,176,075)
Equity Securities |  |
Available-for-sale Securities, Amortized Cost Basis | 8,126,632 | 6,312,158
Available-for-sale Securities, Gross Unrealized Gain | 962,133 | 422,528
Available For Sale Securities - Gross Unrealized Losses | (978,987) |
Available for Sale Securities - Estimated Fair Value | 8,109,778 | 5,558,611
AvailableForSaleSecuritiesGrossUnrealizedLosses |  | (1,176,075)
Residential Mortgage |  |
Mortgage loans on real estate and construction | 79,853,121 | 89,935,600
Real estate held for investment, net of depreciation | 23,420,598 | 29,507,431
Residential construction |  |
Mortgage loans on real estate and construction | 92,602,632 | 71,366,544
Commercial |  |
Mortgage loans on real estate and construction | 26,720,812 | 27,785,927
Commercial Loan |  |
Real estate held for investment, net of depreciation | $ 93,634,800 | $ 92,050,791

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