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17) Fair Value of Financial Instruments: Schedule of Financial Instruments Carried at Other Than Fair Value (Details) - USD ($) | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Residential Mortgage |  |  |  |  |
Carrying Value |  | $ 110,253,678 |  | $ 87,947,566 |
Estimated Carrying Value |  | 115,320,638 |  | 92,503,553 |
Residential construction |  |  |  |  |
Carrying Value |  | 88,651,967 |  | 70,886,702 |
Estimated Carrying Value |  | 88,651,967 |  | 70,886,702 |
Commercial Loan |  |  |  |  |
Carrying Value |  | 37,788,901 |  | 27,630,801 |
Estimated Carrying Value |  | 39,289,462 |  | 28,359,205 |
Mortgage Loans Net |  |  |  |  |
Carrying Value |  | 236,694,546 |  | 186,465,069 |
Estimated Carrying Value |  | 243,262,067 |  | 191,749,460 |
Policy Loan |  |  |  |  |
Carrying Value |  | 14,762,805 |  | 6,424,325 |
Estimated Carrying Value |  | 14,762,805 |  | 6,424,325 |
Insurance Assignments |  |  |  |  |
Carrying Value | [1] | 39,614,939 |  | 34,146,868 |
Estimated Carrying Value | [1] | 39,614,939 |  | 34,168,868 |
Restricted Assets 1 |  |  |  |  |
Carrying Value |  | 2,275,756 | [2] | 1,258,397 | [3]
Estimated Carrying Value |  | 2,289,679 | [2] | 1,271,687 | [3]
Cemetery Perpetual Care Trust Investments |  |  |  |  |
Carrying Value |  | 524,000 | [2] | 990,390 | [3]
Estimated Carrying Value |  | 536,553 | [2] | 983,410 | [3]
Mortgage Servicing Rights |  |  |  |  |
Carrying Value |  | 17,155,529 |  | 20,016,822 |
Estimated Carrying Value |  | 22,784,571 |  | 28,885,316 |
Bank And Other Loans Payable |  |  |  |  |
Carrying Value |  | (217,572,612) |  | (187,521,188) |
Estimated Carrying Value |  | (217,572,612) |  | (187,521,188) |
Policyholder Account Balances |  |  |  |  |
Carrying Value | [4] | (45,154,180) |  | (46,479,853) |
Estimated Carrying Value | [4] | (41,828,469) |  | (37,348,289) |
Future Policy Benefits Annuities |  |  |  |  |
Carrying Value | [4] | (113,579,830) |  | (98,137,615) |
Estimated Carrying Value | [4] | (117,304,614) |  | (97,641,146) |
Fixed Maturity Securities Held To Maturity |  |  |  |  |
Carrying Value |  |  |  | 232,078,723 |
Estimated Carrying Value |  |  |  | 234,750,858 |
Restricted Assets 2 |  |  |  |  |
Carrying Value | [5] |  |  | 1,799,268 |
Estimated Carrying Value | [5] |  |  | 1,810,185 |
Fair Value, Inputs, Level 1 | Residential Mortgage |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 1 | Residential construction |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 1 | Commercial Loan |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 1 | Mortgage Loans Net |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 1 | Policy Loan |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 1 | Insurance Assignments |  |  |  |  |
Estimated Carrying Value | [1] | 0 |  | 0 |
Fair Value, Inputs, Level 1 | Restricted Assets 1 |  |  |  |  |
Estimated Carrying Value |  | 0 | [2] | 0 | [3]
Fair Value, Inputs, Level 1 | Cemetery Perpetual Care Trust Investments |  |  |  |  |
Estimated Carrying Value |  | 0 | [2] | 0 | [3]
Fair Value, Inputs, Level 1 | Mortgage Servicing Rights |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 1 | Bank And Other Loans Payable |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 1 | Policyholder Account Balances |  |  |  |  |
Estimated Carrying Value | [4] | 0 |  | 0 |
Fair Value, Inputs, Level 1 | Future Policy Benefits Annuities |  |  |  |  |
Estimated Carrying Value | [4] | 0 |  | 0 |
Fair Value, Inputs, Level 1 | Fixed Maturity Securities Held To Maturity |  |  |  |  |
Estimated Carrying Value |  |  |  | 0 |
Fair Value, Inputs, Level 1 | Restricted Assets 2 |  |  |  |  |
Estimated Carrying Value | [5] |  |  | 0 |
Fair Value, Inputs, Level 2 | Residential Mortgage |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 2 | Residential construction |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 2 | Commercial Loan |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 2 | Mortgage Loans Net |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 2 | Policy Loan |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 2 | Insurance Assignments |  |  |  |  |
Estimated Carrying Value | [1] | 0 |  | 0 |
Fair Value, Inputs, Level 2 | Restricted Assets 1 |  |  |  |  |
Estimated Carrying Value |  | 0 | [2] | 1,271,687 | [3]
Fair Value, Inputs, Level 2 | Cemetery Perpetual Care Trust Investments |  |  |  |  |
Estimated Carrying Value |  | 0 | [2] | 983,410 | [3]
Fair Value, Inputs, Level 2 | Mortgage Servicing Rights |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 2 | Bank And Other Loans Payable |  |  |  |  |
Estimated Carrying Value |  | 0 |  | 0 |
Fair Value, Inputs, Level 2 | Policyholder Account Balances |  |  |  |  |
Estimated Carrying Value | [4] | 0 |  | 0 |
Fair Value, Inputs, Level 2 | Future Policy Benefits Annuities |  |  |  |  |
Estimated Carrying Value | [4] | 0 |  | 0 |
Fair Value, Inputs, Level 2 | Fixed Maturity Securities Held To Maturity |  |  |  |  |
Estimated Carrying Value |  |  |  | 229,668,844 |
Fair Value, Inputs, Level 2 | Restricted Assets 2 |  |  |  |  |
Estimated Carrying Value | [5] |  |  | 0 |
Fair Value, Inputs, Level 3 | Residential Mortgage |  |  |  |  |
Estimated Carrying Value |  | 115,320,638 |  | 92,503,553 |
Fair Value, Inputs, Level 3 | Residential construction |  |  |  |  |
Estimated Carrying Value |  | 88,651,967 |  | 70,886,702 |
Fair Value, Inputs, Level 3 | Commercial Loan |  |  |  |  |
Estimated Carrying Value |  | 39,289,462 |  | 28,359,205 |
Fair Value, Inputs, Level 3 | Mortgage Loans Net |  |  |  |  |
Estimated Carrying Value |  | 243,262,067 |  | 191,749,460 |
Fair Value, Inputs, Level 3 | Policy Loan |  |  |  |  |
Estimated Carrying Value |  | 14,762,805 |  | 6,424,325 |
Fair Value, Inputs, Level 3 | Insurance Assignments |  |  |  |  |
Estimated Carrying Value | [1] | 39,614,939 |  | 34,168,868 |
Fair Value, Inputs, Level 3 | Restricted Assets 1 |  |  |  |  |
Estimated Carrying Value |  | 2,289,679 | [2] | 0 | [3]
Fair Value, Inputs, Level 3 | Cemetery Perpetual Care Trust Investments |  |  |  |  |
Estimated Carrying Value |  | 536,553 | [2] | 0 | [3]
Fair Value, Inputs, Level 3 | Mortgage Servicing Rights |  |  |  |  |
Estimated Carrying Value |  | 22,784,571 |  | 28,885,316 |
Fair Value, Inputs, Level 3 | Bank And Other Loans Payable |  |  |  |  |
Estimated Carrying Value |  | (217,572,612) |  | (187,521,188) |
Fair Value, Inputs, Level 3 | Policyholder Account Balances |  |  |  |  |
Estimated Carrying Value | [4] | (41,828,469) |  | (37,348,289) |
Fair Value, Inputs, Level 3 | Future Policy Benefits Annuities |  |  |  |  |
Estimated Carrying Value | [4] | $ (117,304,614) |  | (97,641,146) |
Fair Value, Inputs, Level 3 | Fixed Maturity Securities Held To Maturity |  |  |  |  |
Estimated Carrying Value |  |  |  | 5,082,014 |
Fair Value, Inputs, Level 3 | Restricted Assets 2 |  |  |  |  |
Estimated Carrying Value | [5] |  |  | $ 1,810,185 |
[1] | Included in other investments and policy loans on the consolidated balance sheets
[2] | Mortgage loans held for investment
[3] | Fixed maturity securities held to maturity
[4] | Included in future policy benefits and unpaid claims on the consolidated balance sheets
[5] | Participation in mortgage loans held for investment

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