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3) Investments: Schedule of Allowance for loan losses as a contra-asset account (Details) - USD ($) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2020 | Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss | $ 1,453,037 | $ 1,347,972
Allowance for credit losses, Charge-offs | 0 | (32,692)
Allowance for Credit Losses, Provision | 613,444 | 137,757
Financing Receivable, Allowance for Credit Loss | 2,066,481 | 1,453,037
Financing Receivable, Allowance for Credit Losses, Individually Evaluated for Impairment | 238,997 | 195,993
Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment | 1,827,484 | 1,257,044
Mortgage loans | 249,729,688 | 241,192,422
Financing Receivable, Individually Evaluated for Impairment | 9,239,158 | 8,895,926
Financing Receivable, Collectively Evaluated for Impairment | 240,490,530 | 232,296,496
Commercial Loan |  |
Financing Receivable, Allowance for Credit Loss | 187,129 | 187,129
Allowance for credit losses, Charge-offs | 0 | 0
Allowance for Credit Losses, Provision | 0 | 0
Financing Receivable, Allowance for Credit Loss | 187,129 | 187,129
Financing Receivable, Allowance for Credit Losses, Individually Evaluated for Impairment | 0 | 0
Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment | 187,129 | 187,129
Mortgage loans | 49,378,938 | 38,718,220
Financing Receivable, Individually Evaluated for Impairment | 3,414,719 | 4,488,719
Financing Receivable, Collectively Evaluated for Impairment | 45,964,219 | 34,229,501
Residential Mortgage |  |
Financing Receivable, Allowance for Credit Loss | 1,222,706 | 1,125,623
Allowance for credit losses, Charge-offs | 0 | (32,692)
Allowance for Credit Losses, Provision | 613,444 | 129,775
Financing Receivable, Allowance for Credit Loss | 1,836,150 | 1,222,706
Financing Receivable, Allowance for Credit Losses, Individually Evaluated for Impairment | 238,997 | 195,993
Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment | 1,597,153 | 1,026,713
Mortgage loans | 80,051,914 | 113,043,965
Financing Receivable, Individually Evaluated for Impairment | 5,193,865 | 3,752,207
Financing Receivable, Collectively Evaluated for Impairment | 74,858,049 | 109,291,758
Residential construction |  |
Financing Receivable, Allowance for Credit Loss | 43,202 | 35,220
Allowance for credit losses, Charge-offs | 0 | 0
Allowance for Credit Losses, Provision | 0 | 7,982
Financing Receivable, Allowance for Credit Loss | 43,202 | 43,202
Financing Receivable, Allowance for Credit Losses, Individually Evaluated for Impairment | 0 | 0
Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment | 43,202 | 43,202
Mortgage loans | 120,298,836 | 89,430,237
Financing Receivable, Individually Evaluated for Impairment | 630,574 | 655,000
Financing Receivable, Collectively Evaluated for Impairment | $ 119,668,262 | $ 88,775,237

X
- Definition Represents the monetary amount of Allowance for credit losses, Charge-offs, during the indicated time period. + References No definition available. + Details
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- Definition Represents the monetary amount of Allowance for Credit Losses, Provision, during the indicated time period. + References No definition available. + Details
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- Definition Represents the monetary amount of Mortgage loans, as of the indicated date. + References No definition available. + Details
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- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(2)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121599878&loc=SL82895884-210446 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
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- Definition The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 + Details
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