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Income Statement (USD $) | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2013 | Jun. 30, 2012 | Jun. 30, 2013 | Jun. 30, 2012
Revenues: |  |  |  |
Insurance premiums and other considerations | $ 12,904,843 | $ 12,281,896 | $ 25,326,386 | $ 24,869,684
Net investment income | 5,026,044 | 5,565,372 | 10,027,061 | 11,150,418
Net mortuary and cemetery sales | 3,259,293 | 2,626,690 | 6,136,816 | 5,501,639
Realized gains on investments and other assets | 140,182 | 186,926 | 982,760 | 357,986
Other than temporary impairments on investments | (145,922) | (45,000) | (175,922) | (90,000)
Mortgage fee income | 39,500,034 | 35,659,582 | 72,762,915 | 61,619,167
Other income | 647,815 | 252,744 | 1,124,507 | 442,539
Total revenues | 61,332,289 | 56,528,210 | 116,184,523 | 103,851,433
Benefits and expenses: |  |  |  |
Death benefits | 6,564,246 | 4,923,798 | 13,320,665 | 10,110,097
Surrenders and other policy benefits | 678,579 | 274,250 | 1,428,828 | 1,112,990
Increase in future policy benefits | 4,862,670 | 5,901,845 | 9,414,411 | 12,051,992
Amortization of deferred policy and pre-need acquisition costs and value of business acquired | 1,091,619 | 1,346,074 | 2,585,524 | 2,758,303
Commissions | 20,877,410 | 20,394,230 | 38,447,995 | 35,280,020
Salaries | 8,734,195 | 6,807,364 | 16,912,893 | 13,320,207
Provision for loan losses and loss reserve | 716,001 | 1,097,873 | 1,268,290 | 1,500,347
Costs related to funding mortgage loans | 2,039,365 | 1,800,348 | 3,646,600 | 3,160,652
Other expenses | 9,918,320 | 7,706,098 | 18,774,920 | 14,704,988
Interest expense | 877,806 | 847,141 | 1,685,082 | 1,615,885
Cost of goods and services sold-mortuaries and cemeteries | 502,558 | 392,812 | 1,002,172 | 870,983
Total benefits and expenses | 56,862,769 | 51,491,833 | 108,487,380 | 96,486,464
Earnings before income taxes | 4,469,520 | 5,036,377 | 7,697,143 | 7,364,969
Income tax expense | (1,670,275) | (1,443,345) | (2,864,632) | (2,109,754)
Net earnings | $ 2,799,245 | $ 3,593,032 | $ 4,832,511 | $ 5,255,215
Net earnings per Class A Equivalent common share (1) | $ 0.25 | $ 0.36 | $ 0.44 | $ 0.52
Net earnings per Class A Equivalent common share-assuming dilution (1) | $ 0.24 | $ 0.34 | $ 0.41 | $ 0.51
Weighted-average Class A equivalent common share outstanding (1) | 11,046,283 | 10,059,155 | 10,991,303 | 10,036,975
Weighted-average Class A equivalent common shares outstanding-assuming dilution (1) | 11,852,940 | 10,438,757 | 11,837,108 | 10,212,126

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