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3) Investments: Residential Real Estate Investment (Details) - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2021 | Dec. 31, 2020
Real estate held for investment (net of accumulated depreciation) |  | $ 157,040,536 | $ 131,684,453
Real estate held for sale |  | 5,556,866 | 7,878,807
Residential Real Estate |  |  |
Real estate held for investment (net of accumulated depreciation) |  | 39,752,530 | 24,843,743
Real estate held for sale |  | 1,156,313 | 3,478,254
Nevada | Residential Real Estate |  |  |
Real estate held for investment (net of accumulated depreciation) |  |  | 293,516
Real estate held for sale |  | 979,640 | 979,640
Florida | Residential Real Estate |  |  |
Real estate held for investment (net of accumulated depreciation) |  |  | 2,487,723
Real estate held for sale |  | 166,673 | 744,322
Ohio | Residential Real Estate |  |  |
Real estate held for sale |  | 10,000 | 10,000
Washington | Residential Real Estate |  |  |
Real estate held for investment (net of accumulated depreciation) | [1] | 286,181 | 286,181
Utah |  |  |
Real estate held for investment (net of accumulated depreciation) | [2] | 39,251,557 | 23,777,478
Lots available for sale |  | 81 | 36
Lots to be developed |  | 369 | 350
Utah | Residential Real Estate |  |  |
Real estate held for investment (net of accumulated depreciation) | [3] | 39,466,349 | 24,557,562
Real estate held for sale |  | $ 0 | $ 1,744,292
[1] | Improved residential lots
[2] | The estimated remaining cost to complete the undeveloped lots is $15,613,000 and $17,354,000 as of March 31, 2021 and December 31, 2020, respectively.
[3] | Includes subdivision land developments

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- Definition Amount of real estate investment property, net of accumulated depreciation, which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments. + 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 210.7-03.1(d)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 + Details
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