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8): Fair Value of Financial Instruments: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Tables)
 9 Months Ended
Sep. 30, 2014
As of September 30, 2014
  
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

 $           6,725,976

 $                6,725,976

 $                 -

 $                          -

Total securities available for sale

 $           6,725,976

 $                6,725,976

 $                 -

 $                          -

Restricted assets of cemeteries and mortuaries

 $              701,543

 $                   701,543

 $                 -

 $                          -

Cemetery perpetual care trust investments

                 678,433

                      678,433

                    -

                             -

Derivatives - interest rate lock commitments

              2,181,504

                                  -

                    -

              2,181,504

Total assets accounted for at fair value on a recurring basis

 $         10,287,456

 $                8,105,952

 $                 -

 $           2,181,504

Liabilities accounted for at fair value on a  recurring basis

Policyholder account balances

 $       (46,854,900)

 $                               -

 $                 -

 $        (46,854,900)

Future policy benefits - annuities

          (65,476,458)

                                  -

                    -

           (65,476,458)

Derivatives - bank loan interest rate swaps

                 (36,355)

                                  -

                    -

                  (36,355)

   - call options

                 (56,030)

                       (56,030)

                    -

                             -

   - interest rate lock commitments

               (168,460)

                                  -

                    -

                (168,460)

Total liabilities accounted for at fair value on a recurring basis

 $     (112,592,203)

 $                    (56,030)

 $                 -

 $      (112,536,173)
AsOfDecember312013Member
  
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)