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

9 Months Ended

Sep. 30, 2016

AsOfSeptember302016Member

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	$         10,145,395	$              10,145,395	$                 -	$                          -
Total securities available for sale	$         10,145,395	$              10,145,395	$                 -	$                          -
Restricted assets of cemeteries and mortuaries	$              711,926	$                   711,926	$                 -	$                          -
Cemetery perpetual care trust investments	687,803	687,803	-	-
Derivatives - interest rate lock commitments	3,966,966	-	-	3,966,966
Other investments	1,780,389	-	-	1,780,389
Total assets accounted for at fair value on a recurring basis	$         17,292,479	$              11,545,124	$                 -	$           5,747,355
Liabilities accounted for at fair value on a  recurring basis
Policyholder account balances	$       (49,739,946)	$                               -	$                 -	$        (49,739,946)
Future policy benefits - annuities	(99,446,330)	-	-	(99,446,330)
Derivatives  - bank loan interest rate swaps	(8,406)	-	-	(8,406)
- call options	(26,109)	(26,109)	-	-
- put options	(16,161)	(16,161)	-	-
- interest rate lock commitments	(566,633)	-	-	(566,633)
Total liabilities accounted for at fair value on a recurring basis	$     (149,803,585)	$                    (42,270)	$                 -	$      (149,761,315)

AsOfDecember312015Member

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	$          8,431,090	$         8,431,090	$                 -	$                         -
Total securities available for sale	$          8,431,090	$         8,431,090	$                 -	$                         -
Restricted assets of cemeteries and mortuaries	$             686,444	$            686,444	$                 -	$                         -
Cemetery perpetual care trust investments	630,854	630,854	-	-
Derivatives - interest rate lock commitments	3,440,758	-	-	3,440,758
Other investments	1,174,769	-	-	1,174,769
Total assets accounted for at fair value on a recurring basis	$        14,363,915	$         9,748,388	$                 -	$          4,615,527
Liabilities accounted for at fair value on a recurring basis
Policyholder account balances	$      (50,694,953)	$                        -	$                 -	$      (50,694,953)
Future policy benefits - annuities	(69,398,617)	-	-	(69,398,617)
Derivatives - bank loan interest rate swaps	(13,947)	-	-	(13,947)
- call options	(16,342)	(16,342)	-	-
- put options	(28,829)	(28,829)	-	-
- interest rate lock commitment	(107,667)	-	-	(107,667)
Total liabilities accounted for at fair value on a recurring basis	$    (120,260,355)	$            (45,171)	$                 -	$    (120,215,184)