XML 88 R74.htm IDEA: XBRL DOCUMENT v3.5.0.2
7): Fair Value of Financial Instruments: Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)
Sep. 30, 2016
Dec. 31, 2015
Assets accounted for at fair value on a recurring basis    
Available-for-sale Securities $ 10,145,395  
Restricted assets of cemeteries and mortuaries 711,926 $ 686,444
Cemetery perpetual care trust investments 687,803 630,854
Derivatives - interest rate lock commitments 3,966,966 3,440,758
Other investments 1,780,389 1,174,769
Assets, Fair Value Disclosure 17,292,479 14,363,915
Liabilities accounted for at fair value on a recurring basis    
Policyholder account balances (49,739,946) (50,694,953)
Future policy benefits - annuities (99,446,330) (69,398,617)
Derivatives - bank loan interest rate swaps (8,406) (13,947)
Derivatives - Call Options (26,109) (16,342)
Derivatives - Put Options (16,161) (28,829)
Derivatives - Interest rate lock commitments (566,633) (107,667)
Liabilities accounted for at fair value (149,803,585) (120,260,355)
Non-redeemable preferred stock   8,431,090
Trading Securities, Equity   8,431,090
Fair Value, Inputs, Level 1    
Assets accounted for at fair value on a recurring basis    
Available-for-sale Securities 10,145,395  
Restricted assets of cemeteries and mortuaries 711,926 686,444
Cemetery perpetual care trust investments 687,803 630,854
Assets, Fair Value Disclosure 11,545,124 9,748,388
Liabilities accounted for at fair value on a recurring basis    
Derivatives - Call Options (26,109) (16,342)
Derivatives - Put Options (16,161) (28,829)
Liabilities accounted for at fair value (42,270) (45,171)
Non-redeemable preferred stock   8,431,090
Trading Securities, Equity   8,431,090
Fair Value, Inputs, Level 3    
Assets accounted for at fair value on a recurring basis    
Derivatives - interest rate lock commitments 3,966,966 3,440,758
Other investments 1,780,389 1,174,769
Assets, Fair Value Disclosure 5,747,355 4,615,527
Liabilities accounted for at fair value on a recurring basis    
Policyholder account balances (49,739,946) (50,694,953)
Future policy benefits - annuities (99,446,330) (69,398,617)
Derivatives - bank loan interest rate swaps (8,406) (13,947)
Derivatives - Interest rate lock commitments (566,633) (107,667)
Liabilities accounted for at fair value $ (149,761,315) $ (120,215,184)