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3) Investments: Available-for-sale Securities (Details) - USD ($)
3 Months Ended 12 Months Ended
Sep. 30, 2016
Dec. 31, 2015
Available-for-sale Securities, Amortized Cost Basis $ 10,940,465  
AvailableForSaleSecuritiesEstimatedFairValue 10,145,395  
Mortgage loans on real estate and construction 129,873,757 $ 112,546,905
Mortgage loans on real estate and construction, allowance for losses (2,231,362) (1,848,120)
Real estate held for investment, net of depreciation 131,881,535 114,852,432
Loans held for sale policy loans 6,858,019 6,896,457
Loans held for sale insurance assignments 32,400,740 32,369,014
Loans held for sale promissory notes 48,797 48,797
Other investments at estimated fair value 1,780,389 1,174,769
Loans held for sale allowance for doubtful accounts (1,106,374) (906,616)
Total policy loans and other investments 39,981,571 39,582,421
Short-term investments at amortized cost 28,467,741 16,915,808
Residential Mortgage    
Mortgage loans on real estate and construction 50,346,379 46,020,490
Residential Construction    
Mortgage loans on real estate and construction 42,011,069 34,851,557
Commercial Loan    
Mortgage loans on real estate and construction 39,747,671 33,522,978
Common Stock    
Available-for-sale Securities, Amortized Cost Basis 10,940,465  
AvailableForSaleSecuritiesEstimatedFairValue 10,145,395  
Industrial, miscellaneous and all other equity securities    
Available-for-sale Securities, Amortized Cost Basis 10,940,465 9,891,500
Available-for-sale Securities, Gross Unrealized Gain 341,488 213,683
AvailableForSaleSecuritiesGrossUnrealizedLosses (1,136,558) (1,674,093)
AvailableForSaleSecuritiesEstimatedFairValue 10,145,395 8,431,090
Equity Securities    
Available-for-sale Securities, Amortized Cost Basis 10,940,465 9,891,500
Available-for-sale Securities, Gross Unrealized Gain 341,488 213,683
AvailableForSaleSecuritiesGrossUnrealizedLosses (1,136,558) (1,674,093)
AvailableForSaleSecuritiesEstimatedFairValue $ 10,145,395 $ 8,431,090