<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>ssill99.txt
<TEXT>
                                   EXHIBIT 99

                                Stephen M. Sill
                                ---------------


1/       Received pursuant to a 5% stock dividend paid on January 22, 2005.


2/       Owned  jointly by the reporting  person and his wife,  Vorelle P. Sill.
         Does not include 31,172 shares of Class A Common Stock owned indirectly
         by the reporting person,  including (A) 22,126 shares of Class A Common
         Stock acquired pursuant to the Security National Financial  Corporation
         Tax-Favored  Retirement  Savings Plan 401(k) Plan and  allocated to the
         reporting  person's  account  (including  768  shares of Class A Common
         Stock the reporting person acquired under the 401(k) Plan between April
         1, 2004 and December 31, 2004, and 1,054 shares of Class A Common Stock
         that were  allocated to the reporting  person's  account on January 22,
         2005 pursuant to a 5% stock dividend declared on December 10, 2004), of
         which the reporting person disclaims voting and investment  powers with
         respect  to such  shares;  (B)  3,648  shares  of Class A Common  Stock
         acquired under the Security  National  Financial  Corporation  Employee
         Stock  Ownership  Plan  (ESOP),  in  reliance  on old Rule  16a-8(g)(3)
         (including  174 shares of Class A Common  Stock that were  allocated to
         the  reporting  person's  account on January 22, 2005  pursuant to a 5%
         stock dividend  declared on December 10, 2004),  of which the reporting
         person  disclaims  voting and  investment  powers with  respect to such
         shares; and (C) 5,398 shares of Class A Common Stock acquired under the
         Deferred  Compensation  Plan (including  3,172 shares of Class A Common
         Stock the reporting  person  acquired  under the Deferred  Compensation
         Plan between  April 1, 2004 and  December  31, 2004,  and 257 shares of
         Class A Common  Stock that were  allocated  to the  reporting  person's
         account on January 22, 2005 pursuant to a 5% stock dividend on December
         10,  2004),  of  which  the  reporting   person  disclaims  voting  and
         investment  powers with respect to such shares.  The  reporting  person
         disclaims beneficial ownership of the reported securities except to the
         extent of his pecuniary interest therein.

3/       Grant to reporting  person of options to purchase 5,000 shares of Class
         A Common Stock under the Security National  Financial  Corporation 2003
         Stock Option Plan. The options became exercisable on December 10, 2004.

</TEXT>
</DOCUMENT>
