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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, 2018
Tables/Schedules |
Schedule of the components of the cemetery perpetual care obligation |
| December 31
| 2018 |  | 2017
Cash and cash equivalents | $ 1,557,506 |  | $ 997,498
Fixed maturity securities, held to maturity, at amortized cost | 990,390 |  | 943,211
Equity securities, at estimated fair value | 483,353 |  | 682,315
Participating interests in mortgage loans held for investment with Security National Life | - |  | 4,128
Real estate | 1,304,620 |  | 1,996,411
Note receivables from Cottonwood Mortuary |  |  |
Singing Hills Cemetery and Memorial Estates |  |  |
eliminated in consolidation | 1,606,155 |  | 1,667,621
Total cemetery perpetual care trust investments | 5,942,024 |  | 6,291,184
Cemetery perpetual care obligation | (3,821,979) |  | (3,710,740)
Trust investments in excess of trust obligations | $ 2,120,045 |  | $ 2,580,444

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