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

12 Months Ended

Dec. 31, 2019

As of December 31, 2019

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
Fixed maturity securities available for sale	$       355,977,820	$                        -	$     352,761,438	$          3,216,382
Equity securities	7,271,165	7,271,165	-	-
Loans held for sale	213,457,632	-	-	213,457,632
Restricted assets (1)	1,008,867	-	1,008,867	-
Restricted assets (2)	1,976,480	1,976,480	-	-
Cemetery perpetual care trust investments (1)	975,673	-	975,673	-
Cemetery perpetual care trust investments (2)	1,605,451	1,605,451	-	-
Derivatives - loan commitments (3)	2,722,580	-	-	2,722,580
Total assets accounted for at fair value on a   recurring basis	$       584,995,668	$        10,853,096	$     354,745,978	$      219,396,594
Liabilities accounted for at fair value on a   recurring basis
Derivatives - call options (4)	$              (62,265)	$             (62,265)	$                        -	$                         -
Derivatives - put options (4)	(22,282)	(22,282)	-	-
Derivatives - loan commitments (4)	(231,347)	-	-	(231,347)
Total liabilities accounted for at fair value   on a recurring basis	$            (315,894)	$             (84,547)	$                        -	$           (231,347)
(1) Fixed maturity securities available for sale
(2) Mutual funds and equity securities
(3) Included in other assets on the consolidated balance sheets
(4) Included in other liabilities and accrued expenses on the consolidated balance sheets

As of December 2018

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
Equity securities	$           5,558,611	$          5,558,611	$                 -	$                         -
Loans held for sale	136,210,853	-	-	136,210,853
Restricted assets (1)	744,673	744,673	-	-
Cemetery perpetual care trust investments (1)	483,353	483,353	-	-
Derivatives - loan commitments (2)	1,969,967	-	-	1,969,967
Total assets accounted for at fair value on a   recurring basis	$       144,967,457	$          6,786,637	$                 -	$      138,180,820
Liabilities accounted for at fair value on a   recurring basis
Derivatives - call options (3)	$                (4,629)	$               (4,629)	$                 -	$                         -
Derivatives - put options (3)	(296,053)	(296,053)	-	-
Derivatives - loan commitments (3)	(378,151)	-	-	(378,151)
Total liabilities accounted for at fair value   on a recurring basis	$            (678,833)	$           (300,682)	$                 -	$           (378,151)
(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