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3) Investments: Commercial Real Estate Investment (Details) | Sep. 30, 2020 USD ($) Decimal | Dec. 31, 2019 USD ($) Decimal
--- | --- | ---
Real estate held for investment (net of accumulated depreciation) | $ 123,002,683 | $ 102,756,946
Real estate held for sale | 7,990,181 | 14,097,627
Commercial Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | $ 97,836,409 | $ 90,226,640
Total Square Footage | Decimal | 609,365 | 611,865
Real estate held for sale | $ 4,534,937 | $ 6,076,321
Square Footage | Decimal | 234,979 | 239,779
Arizona | Commercial Real Estate |  |
Real estate held for sale | $ 0 | $ 2,500
Square Footage | Decimal | 0 | 0
Kansas | Commercial Real Estate |  |
Real estate held for sale | $ 4,000,000 | $ 4,800,000
Square Footage | Decimal | 222,679 | 222,679
Mississippi | Commercial Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | $ 2,932,976 | $ 2,951,478
Total Square Footage | Decimal | 21,521 | 21,521
Real estate held for sale | $ 234,937 | $ 318,322
Square Footage | Decimal | 12,300 | 12,300
Nevada | Commercial Real Estate |  |
Real estate held for sale | $ 0 | $ 655,499
Square Footage | Decimal | 0 | 4,800
Texas | Commercial Real Estate |  |
Real estate held for sale | $ 300,000 | $ 300,000
Square Footage | Decimal | 0 | 0
Louisiana | Commercial Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | $ 5,889,327 | $ 6,009,079
Total Square Footage | Decimal | 125,114 | 125,114
Utah | Commercial Real Estate |  |
Real estate held for investment (net of accumulated depreciation) | $ 89,014,106 | $ 81,266,083
Total Square Footage | Decimal | 462,730 | 465,230

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