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3) Investments: Commercial Real Estate Investment (Details)
Mar. 31, 2021
USD ($)
ft²
Dec. 31, 2020
USD ($)
ft²
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
Commercial Real Estate    
Real estate held for investment (net of accumulated depreciation) $ 117,288,006 $ 106,840,710
Total Square Footage | ft² 488,300 485,428
Real estate held for sale $ 4,400,553 $ 4,400,553
Square Footage | ft² 222,679 222,679
Utah    
Real estate held for investment (net of accumulated depreciation) [1] $ 39,251,557 $ 23,777,478
Utah | Commercial Real Estate    
Real estate held for investment (net of accumulated depreciation) $ 111,008,057 $ 100,927,528
Total Square Footage | ft² 379,066 379,066
Louisiana | Commercial Real Estate    
Real estate held for investment (net of accumulated depreciation) $ 2,981,296 $ 2,998,684
Total Square Footage | ft² 84,841 84,841
Mississippi | Commercial Real Estate    
Real estate held for investment (net of accumulated depreciation) $ 2,909,508 $ 2,914,498
Total Square Footage | ft² 21,521 21,521
Real estate held for sale $ 151,553 $ 151,553
Square Footage | ft² 0 0
California | Commercial Real Estate    
Real estate held for investment (net of accumulated depreciation) $ 389,145 $ 0
Total Square Footage | ft² 2,872 0
Kansas | Commercial Real Estate    
Real estate held for sale $ 4,000,000 $ 4,000,000
Square Footage | ft² 222,679 222,679
Texas | Commercial Real Estate    
Real estate held for sale $ 249,000 $ 249,000
Square Footage | ft² 0 0
[1] 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.