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3) Investments: Schedule of Mortgage loans on a nonaccrual status (Details) - USD ($) | Sep. 30, 2020 | Dec. 31, 2019
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Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest | $ 9,239,158 | $ 8,895,926
Commercial |  |
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest | 3,414,719 | 4,488,719
Residential Mortgage |  |
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest | 5,193,865 | 3,752,207
Residential construction |  |
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest | $ 630,574 | $ 655,000

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- Definition Reflects the carrying amount of loans deemed to be questionable as to collection on which no interest is continuing to be recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121611835&loc=d3e5111-111524 + Details
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