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14) Statutory Financial Information and Dividend Limitations: Schedule of statutory accounting practices (Details) - USD ($) | 12 Months Ended
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Dec. 31, 2020 | Dec. 31, 2019
Statutory Net Income Amount | $ 8,417,824 | $ 17,424,138
Statutory Capital and Surplus, Balance | 78,493,142 | 74,140,040
Security National Life Insurance |  |
Statutory Net Income Amount | 6,054,764 | 3,589,552
Statutory Capital and Surplus, Balance | 53,089,185 | 49,390,181
Kilpatrick Life Insurance Company |  |
Statutory Net Income Amount | 1,574,128 | 12,752,100
Statutory Capital and Surplus, Balance | 15,177,996 | 15,208,071
First Guaranty Insurance Company |  |
Statutory Net Income Amount | 790,221 | 1,078,733
Statutory Capital and Surplus, Balance | 7,045,644 | 6,352,670
Memorial Insurance Company of America |  |
Statutory Net Income Amount | 55 | (107)
Statutory Capital and Surplus, Balance | 1,088,034 | 1,088,559
Southern Security Life Insurance Company Inc |  |
Statutory Net Income Amount | 183 | 87
Statutory Capital and Surplus, Balance | 1,581,647 | 1,588,396
Trans-Western Life Insurance Company |  |
Statutory Net Income Amount | (1,527) | 3,773
Statutory Capital and Surplus, Balance | $ 510,636 | $ 512,163

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- Definition The amount of statutory capital and surplus (stockholders' equity) as of the balance sheet date using prescribed or permitted statutory accounting practices (rather than GAAP, if different) of the state or country. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(c)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6486098&loc=d3e24708-158529 + Details
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- Definition Amount of net income for the period determined using accounting principles prescribed or permitted by insurance regulators. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(c)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 + Details
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