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3) Investments: Commercial Real Estate Held for Investment (Details) - USD ($) | 3 Months Ended |
--- | --- | ---
Mar. 31, 2021 | Mar. 31, 2020 | Dec. 31, 2020
Bank and other loans payable | $ 245,973,378 |  | $ 297,824,368
Impairment losses on commercial real estate held for sale | 0 | $ 31,429 |
Commercial Real Estate |  |  |
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate, Gross | 99,547,615 |  | 71,517,902
Bank and other loans payable | $ 55,831,600 |  | $ 46,153,283

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