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8) Cemetery Perpetual Care Trust Investments and Obligation and Restricted Assets: Schedule of cemetery perpetual (Details) - USD ($) | Dec. 31, 2020 | Dec. 31, 2019
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Total Cemetery Perpetual Care Trust Investments | $ 6,413,167 | $ 5,952,984
Cemetery perpetual care obligation | (4,087,704) | (3,933,719)
Trust investments in excess of trust obligations | 2,325,463 | 2,019,265
Cash and cash equivalents |  |
Total Cemetery Perpetual Care Trust Investments | 402,913 | 1,306,740
Fixed Maturities |  |
Total Cemetery Perpetual Care Trust Investments | 747,767 | 975,673
Equity Securities |  |
Total Cemetery Perpetual Care Trust Investments | 2,062,303 | 1,605,451
Commercial Mortgage Loans Held for Investment |  |
Total Cemetery Perpetual Care Trust Investments | 0 | 524,000
Residential Mortgage |  |
Total Cemetery Perpetual Care Trust Investments | 1,468,600 | 0
Real estate |  |
Total Cemetery Perpetual Care Trust Investments | 1,731,584 | 0
Note receivables |  |
Total Cemetery Perpetual Care Trust Investments | 0 | 0
Cemetery and Memorial Estates |  |
Total Cemetery Perpetual Care Trust Investments | $ 0 | $ 1,541,120

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