Fair Value of Financial Instruments - Fair Value Financial Instruments (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Cash and equivalents	$ 50,853	$ 191,987
Fair Value
Cash and equivalents	50,583	191,987
Accounts receivable	90,806	125,539
Interest receivable	174,702	185,190
Mortgage loans receivable	23,748,139	24,573,176
Bond portfolio	17,619,937	16,055,937
Secured investor certificates	31,893,329	32,389,253
Carrying Amount
Cash and equivalents	50,583	191,987
Accounts receivable	90,806	125,539
Interest receivable	174,702	185,190
Mortgage loans receivable	19,436,425	22,425,177
Bond portfolio	17,619,937	16,055,937
Secured investor certificates	$ 25,567,250	$ 26,850,000

Fair value portion of amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.

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Fair value of firm holdings in corporate fixed income securities. Includes pledged and unpledged holdings.

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Carrying amount as of the balance sheet date of current interest earned but not received. Also called accrued interest or accrued interest receivable. For classified balance sheets, represents the current amount receivable, that is amounts expected to be collected within one year or the normal operating cycle, if longer.

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Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.

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