Fair Value of Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2018

Notes to Financial Statements

Fair Value Financial Instruments

	June 30, 2018		December 31, 2017
	Carrying	Fair	Carrying	Fair
	Amount	Value	Amount	Value
Cash and equivalents	$     2,929,684	$     2,929,684	$   502,490	$   502,490
Accounts receivable	255,400	255,400	260,785	260,785
Interest receivable	178,745	178,745	176,365	176,365
Mortgage loans receivable	22,735,396	22,753,220	24,158,787	25,353,731
Bond portfolio	15,294,755	15,294,755	14,687,775	14,687,775
Secured investor certificates	29,106,000	36,761,624	27,323,000	34,811,519