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4) Loans Held For Sale: Schedule of loan loss reserve which is included in other liabilities and accrued expenses (Details) - USD ($)
Sep. 30, 2017
Dec. 31, 2016
Details    
Beginning, Loan Loss Reserve $ 627,733 $ 2,805,900
Loan loss reserve, Provisions for losses 1,435,180 2,988,754
Additional loan loss reserve, Provisions for losses   1,700,000
Loan loss reserve, Charge-offs 108,175 (6,866,921)
Ending, Loan Loss Reserve $ 2,171,088 $ 627,733