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8): Fair Value of Financial Instruments: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Tables)
 9 Months Ended
Sep. 30, 2017
AsOfSeptember302017Member  
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

 

 

Total

Quoted Prices in Active Markets for Identical Assets (Level 1)

Significant Observable Inputs (Level 2)

Significant Unobservable Inputs (Level 3)

Assets accounted for at fair value on a recurring basis

Common stock

 $           5,957,488

 $                5,957,488

 $                 -

 $                          -

Total equity securities available for sale

 $           5,957,488

 $                5,957,488

 $                 -

 $                          -

Loans held for sale

 $       166,990,187

 $                               -

 $                 -

 $       166,990,187

Restricted assets (1)

                   78,421

                        78,421

                    -

                             -

Cemetery perpetual care trust investments (1)

                 676,881

                      676,881

                    -

                             -

Derivatives - loan commitments (2)

              3,140,704

                                  -

                    -

              3,140,704

Total assets accounted for at fair value on a recurring basis

 $       176,843,681

 $                6,712,790

 $                 -

 $       170,130,891

Liabilities accounted for at fair value on a  recurring basis

Derivatives  - bank loan interest rate swaps (3)

 $                   (138)

 $                               -

 $                 -

 $                    (138)

   - call options (4)

                 (50,452)

                       (50,452)

                    -

                             -

   - put options (4)

                 (63,637)

                       (63,637)

                    -

                             -

   - loan commitments (4)

                   (8,926)

                                  -

                    -

                    (8,926)

Total liabilities accounted for at fair value on a recurring basis

 $            (123,153)

 $                  (114,089)

 $                 -

 $                 (9,064)

                 

(1) Excluding cash

(2) Included in other assets on the condensed consolidated balance sheet

(3) Included in bank and other loans payable on the condensed consolidated balance sheet

(4) Included in other liabilities and accrued expenses on the condensed consolidated balance sheet
AsOfDecember312016Member  
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

 

 

Total

Quoted Prices in Active Markets for Identical Assets (Level 1)

Significant Observable Inputs (Level 2)

Significant Unobservable Inputs (Level 3)

Assets accounted for at fair value on a recurring basis

Common stock

 $         9,911,256

 $        9,911,256

 $                -

 $                       -

Total equity securities available for sale

 $         9,911,256

 $        9,911,256

 $                -

 $                       -

 

Restricted assets (1)

 $            736,603

 $           736,603

 $                -

 $                       -

Cemetery perpetual care trust investments (1)

                698,202

               698,202

 -

 -

Derivatives - loan commitments (2)

             6,911,544

 -

 -

             6,911,544

Total assets accounted for at fair value on a recurring basis

 $       18,257,605

 $      11,346,061

 $                -

 $         6,911,544

Liabilities accounted for at fair value on a recurring basis

Derivatives - bank loan interest rate swaps (3)

 $             (3,308)

 -

 -

 $             (3,308)

                   - call options (4)

              (109,474)

             (109,474)

 -

                            -

                   - put options (4)

                (26,494)

               (26,494)

 -

                            -

                   - loan commitments (4)

              (102,212)

 -

 -

              (102,212)

Total liabilities accounted for at fair value on a recurring basis

 $         (241,488)

 $        (135,968)

 $                 -

 $         (105,520)

                 

(1) Excluding cash

(2) Included in other assets on the condensed consolidated balance sheet

(3) Included in bank and other loans payable on the condensed consolidated balance sheet

(4) Included in other liabilities and accrued expenses on the condensed consolidated balance sheet