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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, 2019
Tables/Schedules |
Schedule of the components of the cemetery perpetual care obligation |
| December 31
| 2019 |  | 2018
Cash and cash equivalents | $ 1,306,740 |  | $ 1,557,506
Fixed maturity securities, available for sale, at estimated fair value | 975,673 |  | 990,390
Equity securities, at estimated fair value | 1,605,451 |  | 483,353
Commerical mortgage loans held for investment | 524,000 |  | -
Real estate held for investment | - |  | 1,304,620
Note receivables from Cottonwood Mortuary, Singing Hills |  |  |
Cemetery and Memorial Estates eliminated in consolidation | 1,541,120 |  | 1,606,155
Total cemetery perpetual care trust investments | 5,952,984 |  | 5,942,024
Cemetery perpetual care obligation | (3,933,719) |  | (3,821,979)
Trust investments in excess of trust obligations | $ 2,019,265 |  | $ 2,120,045

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