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3) Investments: Available-for-sale Securities (Details) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2017
Dec. 31, 2016
Available-for-sale Securities, Amortized Cost Basis $ 11,139,482  
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. 10,735,239  
Mortgage loans on real estate and construction 134,123,773 $ 149,181,578
Mortgage loans on real estate and construction, allowance for losses (1,955,443) (1,748,783)
Real estate held for investment, net of depreciation 151,417,470 145,165,921
Policy loans 6,666,500 6,694,148
Insurance assignments 33,857,966 33,548,079
Promissory notes 48,797 48,797
Other investments 2,250,000 1,765,752
Allowance for doubtful accounts (1,050,111) (1,119,630)
Total policy loans and other investments 41,773,152 40,937,146
Short-term investments at amortized cost 28,346,922 27,560,040
Residential Mortgage    
Mortgage loans on real estate and construction 64,629,906 58,593,622
Residential Construction    
Mortgage loans on real estate and construction 33,917,309 40,800,117
Commercial Loan    
Mortgage loans on real estate and construction 37,532,001 51,536,622
Common Stock    
Available-for-sale Securities, Amortized Cost Basis 11,139,482  
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. 10,735,239  
Industrial, miscellaneous and all other equity securities    
Available-for-sale Securities, Amortized Cost Basis 11,139,482 10,985,338
Available-for-sale Securities, Gross Unrealized Gain 412,535 447,110
AvailableForSaleSecuritiesGrossUnrealizedLosses (816,778) (859,092)
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. 10,735,239 10,573,356
Equity Securities    
Available-for-sale Securities, Amortized Cost Basis 11,139,482 10,985,338
Available-for-sale Securities, Gross Unrealized Gain 412,535 447,110
AvailableForSaleSecuritiesGrossUnrealizedLosses (816,778) (859,092)
Represents the monetary amount of AvailableForSaleSecuritiesEstimatedFairValue, as of the indicated date. $ 10,735,239 $ 10,573,356