7): Fair Value of Financial Instruments: Schedule of Changes in the consolidated balance sheet line items measured using level 3 inputs (Tables)

3 Months Ended

Mar. 31, 2017

AsOfMarch312017Member

Schedule of Changes in the consolidated balance sheet line items measured using level 3 inputs

	Policyholder Account Balances	Future Policy Benefits - Annuities	Loan Commitments	Bank Loan Interest Rate Swaps
Balance - December 31, 2016, as restated	$(49,421,125)	$(99,388,662)	$6,809,332	$(3,308)
Total gains (losses):
Included in earnings	265,685	673,850	2,167,593	-
Included in other comprehensive income	-	-	-	1,595
Balance - March 31, 2017, as restated	$(49,155,440)	$(98,714,812)	$8,976,925	$(1,713)

AsOfDecember312016Member

Schedule of Changes in the consolidated balance sheet line items measured using level 3 inputs

	Policyholder Account Balances	Future Policy Benefits - Annuities	Loan Commitments	Bank Loan Interest Rate Swaps
Balance - December 31, 2015, as restated	$(50,694,953)	$(69,398,617)	$7,671,495	$(13,947)
Purchases	-	(30,294,480)	-	-
Total gains (losses):
Included in earnings	1,273,828	304,435	(862,163)	-
Included in other
comprehensive income	-	-	-	10,639
Balance - December 31, 2016, as restated	$(49,421,125)	$(99,388,662)	$6,809,332	$(3,308)