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Note 7: Cemetery and Mortuary Endowment Care and Pre need Merchandise Funds: Schedule of the components of the cemetery perpetual care obligation (Tables)

12 Months Ended

Dec. 31, 2012

Tables/Schedules

Schedule of the components of the cemetery perpetual care obligation

The components of the cemetery perpetual care obligation are as follows:

		December 31
		2012		2011
Trust investments, at market value	$	2,090,111	$	1,810,185
Note receivables from Cottonwood Mortuary
Singing Hills Cemetery and Memorial Estates - Pinehill
eliminated in consolidation		1,927,926		1,971,750
Total trust assets		4,018,037		3,781,935
Cemetery perpetual care obligation		(3,153,001)		(2,983,077)
Fair value of trust assets in excess of trust obligations	$	865,036	$	798,858

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