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17) Fair Value of Financial Instruments: Schedule of fair value assets and liabilities measured on a recurring basis (Tables) | 12 Months Ended
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Dec. 31, 2019
As of December 31, 2019 |
Schedule of fair value assets and liabilities measured on a recurring basis |
| Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Assets accounted for at fair value on a recurring basis |  |  |  |  |  |  |
Fixed maturity securities available for sale | $ 355,977,820 |  | $ - |  | $ 352,761,438 |  | $ 3,216,382
Equity securities | 7,271,165 |  | 7,271,165 |  | - |  | -
Loans held for sale | 213,457,632 |  | - |  | - |  | 213,457,632
Restricted assets (1) | 1,008,867 |  | - |  | 1,008,867 |  | -
Restricted assets (2) | 1,976,480 |  | 1,976,480 |  | - |  | -
Cemetery perpetual care trust investments (1) | 975,673 |  | - |  | 975,673 |  | -
Cemetery perpetual care trust investments (2) | 1,605,451 |  | 1,605,451 |  | - |  | -
Derivatives - loan commitments (3) | 2,722,580 |  | - |  | - |  | 2,722,580
Total assets accounted for at fair value on a recurring basis | $ 584,995,668 |  | $ 10,853,096 |  | $ 354,745,978 |  | $ 219,396,594
Liabilities accounted for at fair value on a recurring basis |  |  |  |  |  |  |
Derivatives - call options (4) | $ (62,265) |  | $ (62,265) |  | $ - |  | $ -
Derivatives - put options (4) | (22,282) |  | (22,282) |  | - |  | -
Derivatives - loan commitments (4) | (231,347) |  | - |  | - |  | (231,347)
Total liabilities accounted for at fair value on a recurring basis | $ (315,894) |  | $ (84,547) |  | $ - |  | $ (231,347)
(1) Fixed maturity securities available for sale |  |  |  |  |  |  |
(2) Mutual funds and equity securities |  |  |  |  |  |  |
(3) Included in other assets on the consolidated balance sheets |  |  |  |  |  |
(4) Included in other liabilities and accrued expenses on the consolidated balance sheets |  |
As of December 2018 |
Schedule of fair value assets and liabilities measured on a recurring basis |
| Total |  | Quoted Prices in Active Markets for Identical Assets (Level 1) |  | Significant Observable Inputs (Level 2) |  | Significant Unobservable Inputs (Level 3)
Assets accounted for at fair value on a recurring basis |  |  |  |  |  |  |
Equity securities | $ 5,558,611 |  | $ 5,558,611 |  | $ - |  | $ -
Loans held for sale | 136,210,853 |  | - |  | - |  | 136,210,853
Restricted assets (1) | 744,673 |  | 744,673 |  | - |  | -
Cemetery perpetual care trust investments (1) | 483,353 |  | 483,353 |  | - |  | -
Derivatives - loan commitments (2) | 1,969,967 |  | - |  | - |  | 1,969,967
Total assets accounted for at fair value on a recurring basis | $ 144,967,457 |  | $ 6,786,637 |  | $ - |  | $ 138,180,820
Liabilities accounted for at fair value on a recurring basis |  |  |  |  |  |  |
Derivatives - call options (3) | $ (4,629) |  | $ (4,629) |  | $ - |  | $ -
Derivatives - put options (3) | (296,053) |  | (296,053) |  | - |  | -
Derivatives - loan commitments (3) | (378,151) |  | - |  | - |  | (378,151)
Total liabilities accounted for at fair value on a recurring basis | $ (678,833) |  | $ (300,682) |  | $ - |  | $ (378,151)
(1) Mutual funds and equity securities |  |  |  |  |  |  |
(2) Included in other assets on the consolidated balance sheets |  |  |  |  |  |
(3) Included in other liabilities and accrued expenses on the consolidated balance sheets |  |

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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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