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8) Cemetery Perpetual Care Trust Investments and Obligation and Restricted Assets: Schedule of the components of the cemetery perpetual care obligation (Tables) | 12 Months Ended
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Dec. 31, 2017
Tables/Schedules |
Schedule of the components of the cemetery perpetual care obligation |
| December 31
| 2017 |  | 2016
Cash and cash equivalents | $ 997,498 |  | $ 865,699
Fixed maturity securities, held to maturity, at amortized cost | 943,211 |  | 885,729
Equity securities, at estimated fair value | 682,315 |  | 698,202
Participating interests in mortgage loans held for investment with Security National Life | 4,128 |  | 3,821
Real estate | 1,996,411 |  | 1,678,434
Note receivables from Cottonwood Mortuary |  |  |
Singing Hills Cemetery and Memorial Estates |  |  |
eliminated in consolidation | 1,667,621 |  | 1,725,714
Total cemetery perpetual care trust investments | 6,291,184 |  | 5,857,599
Cemetery perpetual care obligation | (3,710,740) |  | (3,598,580)
Trust investments in excess of trust obligations | $ 2,580,444 |  | $ 2,259,019

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