8): Fair Value of Financial Instruments: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Tables)

3 Months Ended

Mar. 31, 2014

AsOfJune302013Member

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

	Total	Quoted Prices in Active Markets for Identical Assets (Level 1)	Significant Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Assets accounted for at fair value on a recurring basis
Common stock	$           6,019,096	$                6,019,096	$                 -	$                          -
Total securities available for sale	$           6,019,096	$                6,019,096	$                 -	$                          -
Restricted assets of cemeteries and mortuaries	681,003	681,003	-	-
Cemetery perpetual care trust investments	685,376	685,376	-	-
Derivatives - interest rate lock commitments	1,974,488	-	-	1,974,488
Total assets accounted for at fair value on a recurring basis	$           9,359,963	$                7,385,475	$                 -	$           1,974,488
Liabilities accounted for at fair value on a  recurring basis
Policyholder account balances	$       (47,842,949)	$                               -	$                 -	$        (47,842,949)
Future policy benefits - annuities	(64,873,893)	-	-	(64,873,893)
Derivatives - bank loan interest rate swaps	(51,458)	-	-	(51,458)
- call options	(131,227)	(131,227)	-	-
- interest rate lock commitments	(37,317)	-	-	(37,317)
Total liabilities accounted for at fair value on a recurring basis	$     (112,936,844)	$                  (131,227)	$                 -	$      (112,805,617)

AsOfDecember312012Member

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

	Total	Quoted Prices in Active Markets for Identical Assets (Level 1)	Significant Observable Inputs (Level 2)	Significant Unobservable Inputs (Level 3)
Assets accounted for at fair value on a recurring basis
Common stock	$          4,498,756	$         4,498,756	$                 -	$                         -
Total securities available for sale	$          4,498,756	$         4,498,756	$                 -	$                         -
Restricted assets of cemeteries and mortuaries	667,149	667,149	-	-
Cemetery perpetual care trust investments	695,616	695,616	-	-
Derivatives - interest rate lock commitments	1,511,111	-	-	1,511,111
Total assets accounted for at fair value on a recurring basis	$          7,372,632	$         5,861,521	$                 -	$          1,511,111
Liabilities accounted for at fair value on a recurring basis
Policyholder account balances	$      (48,000,668)	$                        -	$                 -	$      (48,000,668)
Future policy benefits - annuities	(65,052,928)	-	-	(65,052,928)
Derivatives - bank loan interest rate swaps	(58,310)	-	-	(58,310)
- call options	(124,174)	(124,174)	-	-
- interest rate lock commitment	(23,203)	-	-	(23,203)
Total liabilities accounted for at fair value on a recurring basis	$    (113,259,283)	$          (124,174)	$                 -	$    (113,135,109)