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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

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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

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-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

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