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17) Fair Value of Financial Instruments: Schedule of Financial Instruments Carried at Other Than Fair Value (Details) - USD ($) | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Residential Mortgage |  |
Carrying Value | $ 92,757,613 | $ 110,253,678
Estimated Carrying Value | 100,384,283 | 115,320,638
Residential construction |  |
Carrying Value | 110,849,864 | 88,651,967
Estimated Carrying Value | 110,849,864 | 88,651,967
Commercial Loan |  |
Carrying Value | 45,736,459 | 37,788,901
Estimated Carrying Value | 45,259,425 | 39,289,462
Mortgage Loans Net |  |
Carrying Value | 249,343,936 | 236,694,546
Estimated Carrying Value | 256,493,572 | 243,262,067
Policy Loan |  |
Carrying Value | 14,171,589 | 14,762,805
Estimated Carrying Value | 14,171,589 | 14,762,805
Insurance Assignments |  |
Carrying Value | 51,585,656 | 39,614,939
Estimated Carrying Value | 51,585,656 | 39,614,939
Restricted Assets 1 |  |
Carrying Value | 3,317,877 | 2,275,756
Estimated Carrying Value | 3,317,877 | 2,289,679
Cemetery Perpetual Care Trust Investments |  |
Carrying Value | 1,468,600 | 524,000
Estimated Carrying Value | 1,468,600 | 536,553
Mortgage Servicing Rights |  |
Carrying Value | 35,210,516 | 17,155,529
Estimated Carrying Value | 38,702,358 | 22,784,571
Bank And Other Loans Payable |  |
Carrying Value | (297,824,368) | (217,572,612)
Estimated Carrying Value | (297,824,368) | (217,572,612)
Policyholder Account Balances |  |
Carrying Value | (44,026,809) | (45,154,180)
Estimated Carrying Value | (42,220,725) | (41,828,469)
Future Policy Benefits Annuities |  |
Carrying Value | (106,522,113) | (113,579,830)
Estimated Carrying Value | (112,354,186) | (117,304,614)
Fair Value, Inputs, Level 1 | Residential Mortgage |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 1 | Residential construction |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 1 | Commercial Loan |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 1 | Mortgage Loans Net |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 1 | Policy Loan |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 1 | Insurance Assignments |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 1 | Restricted Assets 1 |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 1 | Cemetery Perpetual Care Trust Investments |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 1 | Mortgage Servicing Rights |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 1 | Bank And Other Loans Payable |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 1 | Policyholder Account Balances |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 1 | Future Policy Benefits Annuities |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 2 | Residential Mortgage |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 2 | Residential construction |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 2 | Commercial Loan |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 2 | Mortgage Loans Net |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 2 | Policy Loan |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 2 | Insurance Assignments |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 2 | Restricted Assets 1 |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 2 | Cemetery Perpetual Care Trust Investments |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 2 | Mortgage Servicing Rights |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 2 | Bank And Other Loans Payable |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 2 | Policyholder Account Balances |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 2 | Future Policy Benefits Annuities |  |
Estimated Carrying Value | 0 | 0
Fair Value, Inputs, Level 3 | Residential Mortgage |  |
Estimated Carrying Value | 100,384,283 | 115,320,638
Fair Value, Inputs, Level 3 | Residential construction |  |
Estimated Carrying Value | 110,849,864 | 88,651,967
Fair Value, Inputs, Level 3 | Commercial Loan |  |
Estimated Carrying Value | 45,259,425 | 39,289,462
Fair Value, Inputs, Level 3 | Mortgage Loans Net |  |
Estimated Carrying Value | 256,493,572 | 243,262,067
Fair Value, Inputs, Level 3 | Policy Loan |  |
Estimated Carrying Value | 14,171,589 | 14,762,805
Fair Value, Inputs, Level 3 | Insurance Assignments |  |
Estimated Carrying Value | 51,585,656 | 39,614,939
Fair Value, Inputs, Level 3 | Restricted Assets 1 |  |
Estimated Carrying Value | 3,317,877 | 2,289,679
Fair Value, Inputs, Level 3 | Cemetery Perpetual Care Trust Investments |  |
Estimated Carrying Value | 1,468,600 | 536,553
Fair Value, Inputs, Level 3 | Mortgage Servicing Rights |  |
Estimated Carrying Value | 38,702,358 | 22,784,571
Fair Value, Inputs, Level 3 | Bank And Other Loans Payable |  |
Estimated Carrying Value | (297,824,368) | (217,572,612)
Fair Value, Inputs, Level 3 | Policyholder Account Balances |  |
Estimated Carrying Value | (42,220,725) | (41,828,469)
Fair Value, Inputs, Level 3 | Future Policy Benefits Annuities |  |
Estimated Carrying Value | $ (112,354,186) | $ (117,304,614)

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