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Cemetery and Mortuary Endowment Care and Pre-need Merchandise Funds | 12 Months Ended
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Dec. 31, 2011
Cemetery and Mortuary Endowment Care and Pre-need Merchandise Funds |
Cemetery and Mortuary Endowment Care and Pre-need Merchandise Funds | 7) Cemetery and Mortuary Endowment Care and Pre-need Merchandise Funds The Company is required by state law to pay into perpetual care trusts a portion of the proceeds from the sale of cemetery property interment rights. The related cemetery perpetual care trusts are defined as variable interest entities pursuant to generally accepted accounting principles. Also, management has determined that the Company is the primary beneficiary of these trusts, as it absorbs both a majority of the losses and returns associated with the trusts. The Company has consolidated cemetery perpetual care trust investments with a corresponding amount recorded as Cemetery Perpetual Care Obligation in the accompanying consolidated balance sheets. The components of the cemetery perpetual care obligation are as follows:
|  | December 31, |
|  | 2011 |  |  | 2010 |
Trust investments, at market value |  | $ | 1,810,185 |  |  | $ | 1,454,694 |
Note receivables from Cottonwood Mortuary |  |  |  |  |  |  |  |
Singing Hills Cemetery and Memorial Estates - Pinehill eliminated in consolidation |  |  | 1,971,750 |  |  |  | 2,013,174 |
Total trust assets |  |  | 3,781,935 |  |  |  | 3,467,868 |
Cemetery perpetual care obligation |  |  | (2,983,077 | ) |  |  | (2,853,727 | )
Fair value of trust assets in excess of trust obligations |  | $ | 798,858 |  |  | $ | 614,141 |
The Company has established and maintains certain restricted trust investments to provide for future merchandise and service obligations incurred in connection with its pre-need sales. Such amounts are reported as restricted assets of cemeteries and mortuaries in the accompanying consolidated balance sheets. Assets in the restricted asset account are summarized as follows:
|  | December 31, |
|  | 2011 |  |  | 2010 |
Cash and cash equivalents |  | $ | 1,765,415 |  |  | $ | 1,522,295 |
Mutual funds |  |  | 470,049 |  |  |  | 467,413 |
Fixed maturity securities |  |  | 8,775 |  |  |  | 8,775 |
Equity securities |  |  | 78,712 |  |  |  | 78,020 |
Participating in Mortgage loans with Security National Life |  |  | 1,069,546 |  |  |  | 989,876 |
Total |  | $ | 3,392,497 |  |  | $ | 3,066,379 |
A surplus note receivable and interest, at December 31, 2010 and December 31, 2011 in the amount of $4,000,000 from Security National Life was eliminated in consolidation.

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