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2) Investments: Commercial Real Estate Investment (Details) | Dec. 31, 2020 USD ($) Decimal | Dec. 31, 2019 USD ($) Decimal
--- | --- | ---
Real estate held for investment (net of accumulated depreciation) |  | $ 131,684,453 | $ 102,756,946
Real estate held for sale |  | 7,878,807 | 14,097,627
Commercial Real Estate |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 106,840,710 | $ 90,226,640
Total Square Footage | Decimal |  | 485,428 | 611,865
Real estate held for sale |  | $ 4,400,553 | $ 6,076,321
Square Footage | Decimal |  | 234,979 | 239,779
Louisiana | Commercial Real Estate |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 2,998,684 | $ 6,009,079
Total Square Footage | Decimal |  | 84,841 | 125,114
Utah |  |  |
Real estate held for investment (net of accumulated depreciation) | [1] | $ 23,777,478 | $ 7,889,576
Utah | Commercial Real Estate |  |  |
Real estate held for investment (net of accumulated depreciation) | [2] | $ 100,927,528 | $ 81,266,083
Total Square Footage | Decimal | [2] | 379,066 | 465,230
Arizona | Commercial Real Estate |  |  |
Real estate held for sale | [3] | $ 0 | $ 2,500
Square Footage | Decimal | [3] | 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) |  | $ 2,914,498 | $ 2,951,478
Total Square Footage | Decimal |  | 21,521 | 21,521
Real estate held for sale |  | $ 151,553 | $ 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 | [4] | $ 249,000 | $ 300,000
Square Footage | Decimal | [4] | 0 | 0
[1] | The estimated remaining cost to complete the undeveloped lots is $17,354,000 and $1,900,000 as of December 31, 2020 and 2019, respectively
[2] | Includes Center53 phase 1 and phase 2 which is under construction
[3] | Undeveloped land
[4] | Improved commercial pad

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