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Income Statement (USD $) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2013 | Sep. 30, 2012
Revenues: |  |  |  |
Insurance premiums and other considerations | $ 12,593,886 | $ 12,045,553 | $ 37,920,272 | $ 36,915,237
Net investment income | 5,254,047 | 5,570,951 | 15,281,108 | 16,721,369
Net mortuary and cemetery sales | 2,887,855 | 2,619,605 | 9,024,671 | 8,121,244
Realized gains on investments and other assets | 194,727 | 222,621 | 1,177,487 | 580,607
Other than temporary impairments on investments | (30,000) | (440,315) | (205,922) | (530,315)
Mortgage fee income | 28,897,521 | 43,456,537 | 101,660,436 | 105,075,705
Other income | 754,755 | 272,951 | 1,879,262 | 715,490
Total revenues | 50,552,791 | 63,747,903 | 166,737,314 | 167,599,337
Benefits and expenses: |  |  |  |
Death benefits | 6,144,319 | 5,914,468 | 19,464,984 | 16,024,565
Surrenders and other policy benefits | 632,374 | 453,838 | 2,061,202 | 1,566,828
Increase in future policy benefits | 5,079,645 | 5,642,818 | 14,494,056 | 17,694,810
Amortization of deferred policy and pre-need acquisition costs and value of business acquired | 1,178,579 | 1,094,886 | 3,764,103 | 3,853,189
Commissions | 14,361,623 | 23,486,730 | 52,809,618 | 58,766,750
Salaries | 8,492,420 | 6,924,095 | 24,237,358 | 19,358,604
Provision for loan losses and loss reserve | 395,605 | 1,763,090 | 1,663,895 | 3,263,437
Costs related to funding mortgage loans | 1,544,229 | 1,980,512 | 5,190,829 | 5,141,164
Other expenses | 9,626,035 | 8,749,357 | 29,568,910 | 24,340,043
Interest expense | 667,237 | 1,142,428 | 2,352,319 | 2,758,313
Cost of goods and services sold-mortuaries and cemeteries | 466,441 | 463,386 | 1,468,613 | 1,334,369
Total benefits and expenses | 48,588,507 | 57,615,608 | 157,075,887 | 154,102,072
Earnings before income taxes | 1,964,284 | 6,132,295 | 9,661,427 | 13,497,265
Income tax expense | (697,793) | (2,142,249) | (3,562,425) | (4,252,003)
Net earnings | $ 1,266,491 | $ 3,990,046 | $ 6,099,002 | $ 9,245,262
Net earnings per Class A Equivalent common share (1) | $ 0.11 | $ 0.39 | $ 0.55 | $ 0.92
Net earnings per Class A Equivalent common share-assuming dilution (1) | $ 0.11 | $ 0.36 | $ 0.52 | $ 0.92
Weighted-average Class A equivalent common share outstanding (1) | 11,307,249 | 10,104,202 | 11,097,776 | 10,059,548
Weighted-average Class A equivalent common shares outstanding-assuming dilution (1) | 11,828,052 | 11,000,772 | 11,666,680 | 10,072,952

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