3) Investments: Available-for-sale Securities (Tables)

3 Months Ended

Mar. 31, 2014

Available-for-sale Securities

	Amortized Cost	Gross Unrealized Gains	Gross Unrealized Losses	Estimated Fair Value
March 31, 2014:
Equity securities available for sale at estimated fair value:
Common stock:
Industrial, miscellaneous and all other	$         6,249,495	$    301,155	$       (531,554)	$    6,019,096
Total equity securities available for sale at estimated fair value	$         6,249,495	$    301,155	$       (531,554)	$    6,019,096
Mortgage loans on real estate and construction loans held for investment at amortized cost:
Residential	$       55,147,389
Residential construction	13,978,754
Commercial	48,640,505
Less: Allowance for loan losses	(1,689,154)
Total mortgage loans on real estate and construction loans held for investment	$     116,077,494
Real estate held for investment - net of depreciation	$     100,179,474
Policy and other loans at amortized cost:
Policy loans	$         7,408,878
Other loans	15,314,651
Less: Allowance for doubtful accounts	(322,985)
Total policy and other loans at amortized cost	$       22,400,544
Short-term investments at amortized cost	$       16,818,276

AsOfDecember312012Member

Available-for-sale Securities

	Amortized Cost	Gross Unrealized Gains	Gross Unrealized Losses	Estimated Fair Value
December 31, 2013:
Equity securities available for sale at estimated fair value:
Common stock:
Industrial, miscellaneous and all other	$         4,783,936	$      240,206	$      (525,385)	$    4,498,756
Total securities available for sale carried at estimated fair value	$         4,783,936	$      240,206	$      (525,385)	$    4,498,756
Mortgage loans on real estate and construction loans held for investment at amortized cost:
Residential	$       49,868,486
Residential construction	12,912,473
Commercial	41,653,009
Less: Allowance for loan losses	(1,652,090)
Total mortgage loans on real estate and construction loans held for investment	$     102,781,878
Real estate held for investment - net of depreciation	$       99,760,475
Policy and other loans at amortized cost:
Policy loans	$         7,520,376
Other loans	12,472,805
Less: Allowance for doubtful accounts	(269,175)
Total policy and other loans at amortized cost	$       19,724,006
Short-term investments at amortized cost	$       12,135,719