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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
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