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2) Investments: Commercial Real Estate Held for Investment (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019
Bank and other loans payable | $ 297,824,368 | $ 217,572,612
Impairment losses on commercial real estate held for sale | 897,980 | 2,768,979
Kansas |  |
Impairment losses on commercial real estate held for sale | 846,980 | 2,768,979
Texas |  |
Impairment losses on commercial real estate held for sale | 51,000 |
Commercial Real Estate |  |
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Gross | 71,517,902 | 87,814,860
Bank and other loans payable | $ 46,153,283 | $ 54,917,279

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