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3) Investments: Held-to-maturity Securities (Details) - USD ($)
9 Months Ended 12 Months Ended
Sep. 30, 2017
Dec. 31, 2016
AmortizedCost $ 230,811,272 $ 184,979,644
Held-to-maturity Securities, Unrecognized Holding Gain 14,756,889 11,078,349
Held-to-maturity Securities, Unrecognized Holding Loss (1,760,599) (4,207,244)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. 243,807,562 191,850,749
Mortgage loans on real estate and construction 147,300,691 148,990,732
Mortgage loans on real estate and construction, unamortized deferred loan fees, net (637,735) (190,846)
Mortgage loans on real estate and construction, allowance for losses (2,051,818) (1,748,783)
Real estate held for investment, net of depreciation 150,568,998 145,165,921
Policy loans 6,677,924 6,694,148
Insurance assignments 33,340,431 33,548,079
Federal Home Loan Bank stock 689,400 662,100
Other investments 2,923,681 1,765,752
Allowance for doubtful accounts (1,142,287) (1,119,630)
Total policy loans and other investments 42,489,149 41,599,246
Short-term investments at amortized cost 17,830,990 27,560,040
Accrued investment income 3,391,688 2,972,596
Promissory notes   48,797
Residential Mortgage    
Mortgage loans on real estate and construction 65,759,761 58,593,622
Real estate held for investment, net of depreciation 69,469,220 76,191,985
Residential Construction    
Mortgage loans on real estate and construction 41,306,722 40,800,117
Commercial Loan    
Mortgage loans on real estate and construction 42,923,761 51,536,622
Real estate held for investment, net of depreciation 81,099,778 68,973,936
US Treasury and Government    
AmortizedCost 54,279,156 4,475,065
Held-to-maturity Securities, Unrecognized Holding Gain 237,071 249,028
Held-to-maturity Securities, Unrecognized Holding Loss (226,543) (66,111)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. 54,289,684 4,657,982
US States and Political Subdivisions Debt Securities    
AmortizedCost 5,865,790 6,017,225
Held-to-maturity Securities, Unrecognized Holding Gain 124,685 153,514
Held-to-maturity Securities, Unrecognized Holding Loss (77,272) (133,249)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. 5,913,203 6,037,490
Corporate Debt Securities    
AmortizedCost 160,278,125 164,375,636
Held-to-maturity Securities, Unrecognized Holding Gain 14,088,157 10,440,989
Held-to-maturity Securities, Unrecognized Holding Loss (1,285,361) (3,727,013)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. 173,080,921 171,089,612
Collateralized Mortgage Backed Securities    
AmortizedCost 9,764,566 9,488,083
Held-to-maturity Securities, Unrecognized Holding Gain 253,573 221,400
Held-to-maturity Securities, Unrecognized Holding Loss (171,423) (280,871)
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. 9,846,716 9,428,612
Redeemable Preferred Stock    
AmortizedCost 623,635 623,635
Held-to-maturity Securities, Unrecognized Holding Gain 53,403 13,418
Represents the monetary amount of HeldToMaturitySecuritiesEstimatedFairValue, as of the indicated date. 677,038 637,053
Industrial, miscellaneous and all other equity securities    
Available-for-sale Securities, Amortized Cost Basis 6,310,307 10,323,238
Available-for-sale Securities, Gross Unrealized Gain 467,132 447,110
AvailableForSaleSecuritiesGrossUnrealizedLosses (819,951) (859,092)
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. 5,957,488 9,911,256
Equity Securities    
Available-for-sale Securities, Amortized Cost Basis 6,310,307 10,323,238
Available-for-sale Securities, Gross Unrealized Gain 467,132 447,110
AvailableForSaleSecuritiesGrossUnrealizedLosses (819,951) (859,092)
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. $ 5,957,488 $ 9,911,256