17) Fair Value of Financial Instruments: Schedule of fair value assets and liabilities measured on a recurring basis (Tables)

12 Months Ended

Dec. 31, 2017

AsOfDecember312017Member

Schedule of fair value assets and liabilities measured on a 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	$           6,037,855	$          6,037,855	$                 -	$                         -
Total securities available for sale	$           6,037,855	$          6,037,855	$                 -	$                         -
Loans held for sale	133,414,188			133,414,188
Restricted assets (1)	809,958	809,958	-	-
Cemetery perpetual care trust investments (1)	682,315	682,315	-	-
Derivatives - loan commitments (2)	2,032,782	-	-	2,032,782
Total assets accounted for at fair value on a    recurring basis	$           9,562,910	$          7,530,128	$                 -	$          2,032,782
Liabilities accounted for at fair value on a    recurring basis
Derivatives - call options (3)	$              (64,689)	$             (64,689)	$                 -	$                         -
Derivatives - put options (3)	(20,568)	(20,568)	-	-
Derivatives - loan commitments (3)	(36,193)	-	-	(36,193)
Total liabilities accounted for at fair value    on a recurring basis	$            (121,450)	$             (85,257)	$                 -	$             (36,193)
(1) Mutual funds and equity securities
(2) Included in other assets on the consolidated balance sheets
(3) Included in other liabilities and accrued expenses on the consolidated balance sheets

AsOfDecember312016Member

Schedule of fair value assets and liabilities measured on a 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	$           9,911,256	$          9,911,256	$                 -	$                         -
Total securities available for sale	$           9,911,256	$          9,911,256	$                 -	$                         -
Restricted assets (1)	$              736,603	$             736,603	$                 -	$                         -
Cemetery perpetual care trust investments (1)	698,202	698,202	-	-
Derivatives - loan commitments (2)	6,911,544	-	-	6,911,544
Total assets accounted for at fair value on a    recurring basis	$         18,257,605	$        11,346,061	$                 -	$          6,911,544
Liabilities accounted for at fair value on a    recurring basis
Derivatives  - bank loan interest rate swaps (3)	$                (3,308)		$                 -	$               (3,308)
- call options (4)	(109,474)	(109,474)	-	-
- put options (4)	(26,494)	(26,494)	-	-
- loan commitments (4)	(102,212)	-	-	(102,212)
Total liabilities accounted for at fair value    on a recurring basis	$            (241,488)	$           (135,968)	$                 -	$           (105,520)
(1) Mutual funds and equity securities
(2) Included in other assets on the consolidated balance sheets
(3) Included in bank and other loans payable on the consolidated balance sheets
(4) Included in other liabilities and accrued expenses on the consolidated balance sheets