XML 39 R26.htm IDEA: XBRL DOCUMENT
v3.21.1

18) Accumulated Other Comprehensive Income | 12 Months Ended
--- | ---
Dec. 31, 2020
Equity [Abstract] |
18) Accumulated Other Comprehensive Income | 18) Accumulated Other Comprehensive Income The following summarizes the changes in accumulated other comprehensive income:
|  | December 31
|  | 2020 |  | 2019
Unrealized gains on fixed maturity securities available for sale |  | $ 12,016,464 |  | $ 17,315,770
Amounts reclassified into net earnings |  | (2,772) |  | -
Net unrealized gains before taxes |  | 12,013,692 |  | 17,315,770
Tax expense |  | (2,522,876) |  | (3,636,311)
Net |  | 9,490,816 |  | 13,679,459
Unrealized gains on restricted assets (1) |  | 41,225 |  | 35,550
Tax expense |  | (10,269) |  | (8,856)
Net |  | 30,956 |  | 26,694
Unrealized gains on cemetery perpetual care trust investments (1) |  | (6,817) |  | 29,904
Tax expense |  | 1,698 |  | (7,449)
Net |  | (5,119) |  | 22,455
Unrealized gains for foreign currency translations adjustments |  | (46) |  | 972
Tax expense |  | 12 |  | (243)
Net |  | (34) |  | 729
Other comprehensive income changes |  | $ 9,516,619 |  | $ 13,729,337
_______________ |  |  |  |
(1) Fixed maturity securities available for sale |  |  |  |
The following is the accumulated balances of other comprehensive income as of December 31, 2020:
|  | Beginning Balance December 31, 2019 |  | Change for the period |  | Ending Balance December 31, 2020
Unrealized gains on fixed maturity securities available for sale |  | $ 13,679,459 |  | $ 9,490,816 |  | $ 23,170,275
Unrealized gains on restricted assets (1) |  | 26,694 |  | 30,956 |  | 57,650
Unrealized gains (losses) on cemetery perpetual care trust investments (1) |  | 22,455 |  | (5,119) |  | 17,336
Foreign currency translation adjustments |  | (2,094) |  | (34) |  | (2,128)
Other comprehensive income |  | $ 13,726,514 |  | $ 9,516,619 |  | $ 23,243,133
(1) Fixed maturity securities available for sale |  |  |  |  |  |
The following is the accumulated balances of other comprehensive income as of December 31, 2019:
|  | Beginning Balance December 31, 2018 |  | Change for the period |  | Ending Balance December 31, 2019
Unrealized gains on fixed maturity securities available for sale |  | $ - |  | $ 13,679,459 |  | $ 13,679,459
Unrealized gains on restricted assets (1) |  | - |  | 26,694 |  | 26,694
Unrealized gains on cemetery perpetual care trust investments (1) |  | - |  | 22,455 |  | 22,455
Foreign currency translation adjustments |  | (2,823) |  | 729 |  | (2,094)
Other comprehensive income (loss) |  | $ (2,823) |  | $ 13,729,337 |  | $ 13,726,514
(1) Fixed maturity securities available for sale |  |  |  |  |  |

X
- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration