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Statement of Cash Flows - USD ($)
6 Months Ended
Jun. 30, 2017
Jun. 30, 2016
Cash flows from operating activities:    
Net cash provided by (used in) operating activities $ 20,042,049 $ (11,694,122)
Securities held to maturity:    
Purchase-fixed maturity securities (14,739,655) (6,011,449)
Calls and maturities - fixed maturity securities 5,780,429 7,461,029
Securities available for sale:    
Purchase - equity securities (4,662,660) (3,092,638)
Sales - equity securities 8,728,231 2,858,859
Purchases of short-term investments (10,545,721) (7,982,751)
Sales of short-term investments 14,657,281 4,122,893
Net changes in restricted assets 234,989 (379,488)
Net changes in perpetual care trusts (138,214) 636,032
Mortgage loans, policy loans, and other investments made (225,709,097) (223,703,013)
Payments received for mortgage loans, policy loans and other investments 243,249,202 213,224,702
Purchase of property and equipment (396,225) (796,922)
Sale of property and equipment 9,973 33,994
Purchase of real estate (9,792,553) (11,122,083)
Sale of real estate 6,955,785 3,559,261
Net cash provided by (used in) investing activities 13,631,765 (21,191,574)
Cash flows from financing activities:    
Investment contract receipts 6,619,919 5,089,479
Investment contract withdrawals $ (8,281,872) (6,138,482)
Proceeds from stock options exercised   61,287
Purchase of treasury stock (185,470)  
Repayment of bank loans $ (1,450,283) (777,883)
Proceeds from borrowing on bank loans 13,785,915 2,472,468
Net change in warehouse line borrowings (891,035) 28,925,507
Net cash provided by financing activities 9,597,174 29,632,376
Net change in cash and cash equivalents 43,270,988 (3,253,320)
Cash and cash equivalents at beginning of period 38,987,430 40,053,242
Cash and cash equivalents at end of period 82,258,418 36,799,922
Cash paid during the year for:    
Interest (net of amount capitalized) 2,617,241 2,315,042
Income taxes (net of refunds) (804,859) 981,981
Non Cash Operating, Investing and Financing Activities:    
Transfer of loans held for sale to mortgage loans held for investment 5,032,147 7,386,432
Accrued real estate construction costs and retainage 3,013,225  
Mortgage loans foreclosed into real estate 1,345,213 573,658
Benefit plans funded with treasury stock $ 724,542 $ 648,656