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Investments: Commercial Real Estate Held for Investment (Details) | Jun. 30, 2021 USD ($) ft² | Dec. 31, 2020 USD ($) ft²
--- | --- | ---
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 178,437,646 | $ 131,684,453
Real estate held for sale |  | 6,221,164 | 7,878,807
Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 128,169,133 | $ 106,840,710
Total Square Footage | ft² |  | 435,237 | 485,428
Real estate held for sale |  | $ 4,890,553 | $ 4,400,553
Square Footage | ft² |  | 275,742 | 234,979
Utah [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) | [1] | $ 49,770,193 | $ 23,777,478
Utah [Member] | Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 122,439,551 | $ 100,927,528
Total Square Footage | ft² |  | 379,066 | 379,066
Louisiana | Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 2,449,494 | $ 2,998,684
Total Square Footage | ft² |  | 31,778 | 84,841
Real estate held for sale |  | $ 490,000 | $ 0
Square Footage | ft² |  | 53,063 | 0
Mississippi | Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 2,890,943 | $ 2,914,498
Total Square Footage | ft² |  | 21,521 | 21,521
Real estate held for sale |  | $ 151,553 | $ 151,553
Square Footage | ft² |  | 0 | 12,300
California | Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for investment (net of accumulated depreciation) |  | $ 389,145 | $ 0
Total Square Footage | ft² |  | 2,872 | 0
Kansas | Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for sale |  | $ 4,000,000 | $ 4,000,000
Square Footage | ft² |  | 222,679 | 222,679
Texas | Commercial Real Estate 1 [Member] |  |  |
Net Investment Income [Line Items] |  |  |
Real estate held for sale | [2] | $ 249,000 | $ 249,000
Square Footage | ft² | [2] | 0 | 0
[1] | The estimated remaining cost to complete the undeveloped lots is $42,965,000 and $17,354,000 as of June 30, 2021 and December 31, 2020, respectively.
[2] | Improved commercial pad

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- Definition Carrying amount as of the balance sheet date of investments in land and buildings held for sale, excluding real estate considered to be inventory of the entity. + 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(f)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 + Details
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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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