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Investments (Tables)

9 Months Ended

Sep. 30, 2021

Investments, Debt and Equity Securities [Abstract]

Schedule of Investments

The Company’s investments as of September 30, 2021 are summarized as follows:

 Schedule of Investments

		Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Estimated Fair Value
September 30, 2021:
Fixed maturity securities, available for sale, at estimated fair value:
U.S. Treasury securities and obligations of U.S. Government agencies		$	22,284,283			$	794,130			$	—			$	23,078,413
Obligations of states and political subdivisions			5,077,822				229,814				(5,226	)			5,302,410
Corporate securities including public utilities			174,862,169				24,331,635				(291,388	)			198,902,416
Mortgage-backed securities			36,316,313				1,148,676				(185,752	)			37,279,237
Redeemable preferred stock			268,941				13,525				—				282,466
Total fixed maturity securities available for sale		$	238,809,528			$	26,517,780			$	(482,366	)		$	264,844,942
Equity securities at estimated fair value:
Common stock:
Industrial, miscellaneous and all other		$	8,198,282			$	2,885,061			$	(353,599	)		$	10,729,744
Total equity securities at estimated fair value		$	8,198,282			$	2,885,061			$	(353,599	)		$	10,729,744
Mortgage loans held for investment at amortized cost:
Residential		$	89,544,581
Residential construction			169,030,287
Commercial			52,087,010
Less: Unamortized deferred loan fees, net			(1,013,925	)
Less: Allowance for loan losses			(1,753,853	)
Less: Net discounts			(503,619	)
Total mortgage loans held for investment		$	307,390,481
Real estate held for investment - net of accumulated depreciation:
Residential		$	46,606,702
Commercial			143,003,658
Total real estate held for investment		$	189,610,360
Real estate held for sale:
Residential		$	1,190,602
Commercial			4,890,553
Total real estate held for sale		$	6,081,155
Other investments and policy loans at amortized cost:
Policy loans		$	13,699,414
Insurance assignments			53,417,350
Federal Home Loan Bank stock (1)			3,105,100
Other investments			5,188,801
Less: Allowance for doubtful accounts			(1,795,037	)
Total policy loans and other investments		$	73,615,628
Accrued investment income		$	5,386,756
Total investments		$	857,659,066

(1) Includes $905,700 of Membership stock and $2,199,440 of Activity stock due to short-term borrowings.

SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

September 30, 2021 (Unaudited)

3) Investments (Continued)

The Company’s investments as of December 31, 2020 are summarized as follows:

		Amortized Cost				Gross Unrealized Gains				Gross Unrealized Losses				Estimated Fair Value
December 31, 2020:
Fixed maturity securities, available for sale, at estimated fair value:
U.S. Treasury securities and obligations of U.S. Government agencies		$	42,381,805			$	1,358,562			$	—			$	43,740,367
Obligations of states and political subdivisions			5,383,762				312,214				(1,261	)			5,694,715
Corporate securities including public utilities			186,067,912				27,216,496				(681,478	)			212,602,930
Mortgage-backed securities			31,047,791				1,565,377				(267,106	)			32,346,062
Redeemable preferred stock			269,214				3,391				—				272,605
Total fixed maturity securities available for sale		$	265,150,484			$	30,456,040			$	(949,845	)		$	294,656,679
Equity securities at estimated fair value:
Common stock:
Industrial, miscellaneous and all other		$	9,698,490			$	2,376,156			$	(750,407	)		$	11,324,239
Total equity securities at estimated fair value		$	9,698,490			$	2,376,156			$	(750,407	)		$	11,324,239
Mortgage loans held for investment at amortized cost:
Residential		$	95,822,448
Residential construction			111,111,777
Commercial			46,836,866
Less: Unamortized deferred loan fees, net			(1,161,132	)
Less: Allowance for loan losses			(2,005,127	)
Less: Net discounts			(1,260,896	)
Total mortgage loans held for investment		$	249,343,936
Real estate held for investment - net of accumulated depreciation:
Residential		$	24,843,743
Commercial			106,840,710
Total real estate held for investment		$	131,684,453
Real estate held for sale:
Residential		$	3,478,254
Commercial			4,400,553
Total real estate held for sale		$	7,878,807
Other investments and policy loans at amortized cost:
Policy loans		$	14,171,589
Insurance assignments			53,231,131
Federal Home Loan Bank stock (1)			2,506,600
Other investments			5,432,816
Less: Allowance for doubtful accounts			(1,645,475	)
Total policy loans and other investments		$	73,696,661
Accrued investment income		$	5,360,523
Total investments		$	773,945,298

(1) Includes $866,900 of Membership stock and $1,639,700 of Activity stock due to short-term borrowings.

Schedule of Unrealized Loss on Investments

Schedule of Unrealized Loss on Investments

		Unrealized Losses for Less than Twelve Months				Fair Value				Unrealized Losses for More than Twelve Months				Fair Value				Total Unrealized Loss				Fair Value
At September 30, 2021
Obligations of States and Political Subdivisions		$	5,226			$	756,793			$	—			$	—			$	5,226			$	756,793
Corporate Securities			62,966				3,633,271				228,422				4,226,222				291,388				7,859,493
Mortgage and other asset-backed securities			67,554				7,858,646				118,198				1,759,305				185,752				9,617,951
Total unrealized losses		$	135,746			$	12,248,710			$	346,620			$	5,985,527			$	482,366			$	18,234,237
At December 31, 2020
Obligations of States and Political Subdivisions		$	1,261			$	206,812			$	—			$	—			$	1,261			$	206,812
Corporate Securities			242,596				9,919,298				438,882				2,593,026				681,478				12,512,324
Mortgage and other asset-backed securities			266,522				3,455,574				584				51,961				267,106				3,507,535
Total unrealized losses		$	510,379			$	13,581,684			$	439,466			$	2,644,987			$	949,845			$	16,226,671

Schedule of Earnings on Fixed Maturity Securities

The following table presents a rollforward of the Company’s cumulative other than temporary credit impairments (“OTTI”) recognized in earnings on fixed maturity securities available for sale for the nine months ended September 30:

 Schedule of Earnings on Fixed Maturity Securities

		2021				2020
Balance of credit-related OTTI at January 1		$	370,975			$	—
Additions for credit impairments recognized on:
Securities not previously impaired			—				—
Securities previously impaired			—				—
Reductions for credit impairments previously recognized on:
Securities that matured or were sold during the period (realized)			—				—
Securities due to an increase in expected cash flows			—				—
Balance of credit-related OTTI at September 30		$	370,975			$	—

Schedule of Investments Classified by Contractual Maturity Date

The amortized cost and estimated fair value of fixed maturity securities available for sale at September 30, 2021, by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because certain borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.

 Schedule of Investments Classified by Contractual Maturity Date

		Amortized Cost				Estimated Fair Value
Due in 1 year		$	469,744			$	474,140
Due in 2-5 years			62,693,405				66,205,403
Due in 5-10 years			71,364,711				79,246,211
Due in more than 10 years			67,696,414				81,357,485
Mortgage-backed securities			36,316,313				37,279,237
Redeemable preferred stock			268,941				282,466
Total		$	238,809,528			$	264,844,942

Schedule of Gain (Loss) on Investments

The Company’s net realized gains and losses from sales, calls, and maturities, unrealized gains and losses on equity securities, and other than temporary impairments are summarized as follows:

 Schedule of Gain (Loss) on Investments

		Three Months Ended September 30								Nine Months Ended September 30
		2021				2020				2021				2020
Fixed maturity securities:
Gross realized gains		$	244,275			$	50,171			$	517,934			$	201,130
Gross realized losses			(16,812	)			(39,130	)			(31,698	)			(51,219	)
Equity securities:
Gains (losses) on securities sold			119,614				95,331				372,194				(12,141	)
Unrealized gains and (losses) on securities held at the end of the period			(122,505	)			511,168				1,319,919				(512,629	)
Other assets:
Gross realized gains			855,282				1,480,053				2,702,084				1,985,817
Gross realized losses			(102,954	)			(1,297,086	)			(466,216	)			(1,784,419	)
Total		$	976,900			$	800,507			$	4,414,217			$	(173,461	)

Schedule of Major Categories of Net Investment Income

Information regarding sales of fixed maturity securities available for sale is summarized as follows:

 Schedule of Major Categories of Net Investment Income

		Three Months Ended September 30								Nine Months Ended Nine 30
		2021				2020				2021				2020
Proceeds from sales		$	843,151			$	214,200			$	2,826,082			$	2,967,531
Gross realized gains			13,878				16,302				223,010				149,641
Gross realized losses			(3,249	)			(906	)			(3,249	)			(1,043	)

Major categories of net investment income are as follows:

		Three Months Ended September 30								Nine Months Ended September 30
		2021				2020				2021				2020
Fixed maturity securities		$	2,667,848			$	3,191,064			$	8,189,971			$	9,258,850
Equity securities			111,213				126,369				345,482				329,534
Mortgage loans held for investment			7,040,773				6,918,081				20,027,656				18,154,123
Real estate			3,307,980				2,998,806				9,353,459				8,940,072
Policy loans			229,857				264,422				694,345				755,914
Insurance assignments			4,781,079				4,561,574				14,298,126				13,244,176
Other investments			35,118				—				88,124				25,421
Cash and cash equivalents			81,186				65,460				154,810				385,848
Gross investment income			18,255,054				18,125,776				53,151,973				51,093,938
Investment expenses			(3,162,092	)			(3,416,634	)			(9,587,806	)			(10,021,552	)
Net investment income		$	15,092,962			$	14,709,142			$	43,564,167			$	41,072,386

Schedule of Commercial Real Estate Investment

The following is a summary of the Company’s commercial real estate held for investment for the periods presented:

 Schedule of Commercial Real Estate Investment

		Net Ending Balance								Total Square Footage
		September 30 2021				December 31 2020				September 30 2021				December 31 2020
Utah (1)		$	137,296,733			$	100,927,528				369,899				379,066
Louisiana			2,438,053				2,998,684				31,778				84,841
Mississippi			2,879,727				2,914,498				19,694				21,521
California			389,145				—				2,872				—
		$	143,003,658			$	106,840,710				424,243				485,428

(1) Includes Center53 phase 1 completed and phase 2, which is currently under construction.

The following is a summary of the Company’s commercial real estate held for sale for the periods presented:

		Net Ending Balance								Total Square Footage
		September 30 2021				December 31 2020				September 30 2021				December 31 2020
Kansas		$	4,000,000			$	4,000,000				222,679				222,679
Louisiana			490,000				—				53,063				—
Texas (1)			249,000				249,000				—				—
Mississippi			151,553				151,553				—				12,300
		$	4,890,553			$	4,400,553				275,742				234,979

(1) Improved commercial pad

Schedule of Residential Real Estate Investment

The following is a summary of the Company’s residential real estate held for investment for the periods presented:

Schedule of Residential Real Estate Investment 

		Net Ending Balance
		September 30 2021				December 31 2020
Utah (1)		$	46,520,521			$	24,557,562
Washington (2)			286,181				286,181
		$	46,606,702			$	24,843,743

(1)	Includes subdivision land developments
(2)	Improved residential lots

Additional information regarding the Company’s subdivision land developments in Utah is summarized as follows:

		September 30 2021				December 31 2020
Lots available for sale			106				36
Lots to be developed			1,254				350
Ending Balance		$	46,111,025			$	23,777,478

The following is a summary of the Company’s residential real estate held for sale for the periods presented:

		Net Ending Balance
		September 30 2021				December 31 2020
Nevada		$	979,640			$	979,640
Florida			—				744,322
Texas			200,962				—
Ohio			10,000				10,000
Utah			—				1,744,292
		$	1,190,602			$	3,478,254

Schedule of Real Estate Owned and Occupied by the Company

The primary business units of the Company occupy a portion of the real estate owned by the Company. As of September 30, 2021, real estate owned and occupied by the Company is summarized as follows:

 Schedule of Real Estate Owned and Occupied by the Company

Location		Business Segment		Approximate Square Footage				Square Footage Occupied by the Company
121 W. Election Rd., Draper, UT		Corporate Offices, Life Insurance and Cemetery/Mortuary Operations			78,979				18	%
5201 Green Street, Salt Lake City, UT (1)		Life Insurance and Mortgage Operations			39,157				73	%
1044 River Oaks Dr., Flowood, MS		Life Insurance Operations			19,694				28	%
1818 Marshall Street, Shreveport, LA (1)		Life Insurance Operations			12,274				100	%
909 Foisy Street, Alexandria, LA (1)		Life Insurance Sales			8,059				100	%
812 Sheppard Street, Minden, LA (1)		Life Insurance Sales			1,560				100	%
1550 N 3rd Street, Jena, LA (1)		Life Insurance Sales			1,737				100	%

(1) Included in property and equipment on the condensed consolidated balance sheets

Schedule of Allowance for Loan Losses as Contra-Asset Account

The Company establishes a valuation allowance for credit losses in its mortgage loans held for investment portfolio. The following is a summary of the allowance for loan losses as a contra-asset account for the periods presented:

 Schedule of Allowance for Loan Losses as Contra-Asset Account

		Commercial				Residential				Residential Construction				Total
September 30, 2021
Allowance for credit losses:
Beginning balance - January 1, 2021		$	187,129			$	1,774,796			$	43,202			$	2,005,127
Charge-offs			—				—				—				—
Provision			—				(251,274	)			—				(251,273	)
Ending balance - September 30, 2021		$	187,129			$	1,523,522			$	43,202			$	1,753,853
Ending balance: individually evaluated for impairment		$	—			$	131,576			$	—			$	131,576
Ending balance: collectively evaluated for impairment		$	187,129			$	1,391,946			$	43,202			$	1,622,277
Mortgage loans:
Ending balance – September 30, 2021		$	52,087,010			$	89,544,581			$	169,030,287			$	310,661,878
Ending balance: individually evaluated for impairment		$	575,260			$	3,170,462			$	—			$	3,745,722
Ending balance: collectively evaluated for impairment		$	51,511,750			$	86,374,119			$	169,030,287			$	306,916,156
December 31, 2020
Allowance for credit losses:
Beginning balance - January 1, 2020		$	187,129			$	1,222,706			$	43,202			$	1,453,037
Charge-offs			—				—				—				—
Provision			—				552,090				—				552,090
Ending balance – December 31, 2020		$	187,129			$	1,774,796			$	43,202			$	2,005,127
Ending balance: individually evaluated for impairment		$	—			$	219,905			$	—			$	219,905
Ending balance: collectively evaluated for impairment		$	187,129			$	1,554,891			$	43,202			$	1,785,222
Mortgage loans:
Ending balance - December 31, 2020		$	46,836,866			$	111,111,777			$	95,822,448			$	253,771,091
Ending balance: individually evaluated for impairment		$	2,148,827			$	7,932,680			$	200,963			$	10,282,470
Ending balance: collectively evaluated for impairment		$	44,688,039			$	103,179,097			$	95,621,485			$	243,488,621

Schedule of Aging of Mortgage Loans

The following is a summary of the aging of mortgage loans held for investment for the periods presented:

 Schedule of Aging of Mortgage Loans

		Commercial				Residential				Residential Construction				Total
September 30, 2021
30-59 Days Past Due		$	5,920,000			$	2,675,378			$	—			$	8,595,378
60-89 Days Past Due			451,337				861,848				1,799,000				3,112,185
Greater Than 90 Days (1)			473,372				2,021,311				—				2,494,683
In Process of Foreclosure (1)			101,888				1,149,151				—				1,251,039
Total Past Due			6,946,597				6,707,686				1,799,000				15,453,285
Current			45,140,413				82,836,895				167,231,287				295,208,595
Total Mortgage Loans			52,087,010				89,544,581				169,030,287				310,661,878
Allowance for Loan Losses			(187,129	)			(1,523,522	)			(43,202	)			(1,753,853	)
Unamortized deferred loan fees, net			(27,735	)			(695,987	)			(290,203	)			(1,013,925	)
Unamortized discounts, net			(269,363	)			(234,256	)			—				(503,619	)
Net Mortgage Loans		$	51,602,783			$	87,090,816			$	168,696,882			$	307,390,481
December 31, 2020
30-59 Days Past Due		$	233,200			$	5,866,505			$	127,191			$	6,226,896
60-89 Days Past Due			812,780				2,048,148				—				2,860,928
Greater Than 90 Days (1)			2,148,827				5,669,583				—				7,818,410
In Process of Foreclosure (1)			—				2,263,097				200,963				2,464,060
Total Past Due			3,194,807				15,847,333				328,154				19,370,294
Current			43,642,059				79,975,115				110,783,623				234,400,797
Total Mortgage Loans			46,836,866				95,822,448				111,111,777				253,771,091
Allowance for Loan Losses			(187,129	)			(1,774,796	)			(43,202	)			(2,005,127	)
Unamortized deferred loan fees, net			(32,557	)			(909,864	)			(218,711	)			(1,161,132	)
Unamortized discounts, net			(880,721	)			(380,175	)			—				(1,260,896	)
Net Mortgage Loans		$	45,736,459			$	92,757,613			$	110,849,864			$	249,343,936

(1) Interest income is not recognized on loans past due greater than 90 days or in foreclosure.

Schedule of Impaired Mortgage Loans

 Schedule of Impaired Mortgage Loans

		Recorded Investment				Unpaid Principal Balance				Related Allowance				Average Recorded Investment				Interest Income Recognized
September 30, 2021
With no related allowance recorded:
Commercial		$	575,260			$	575,260			$	—			$	830,696			$	—
Residential			2,268,746				2,268,746				—				2,868,607				—
Residential construction			—				—				—				133,975				—
With an allowance recorded:
Commercial		$	—			$	—			$	—			$	—			$	—
Residential			901,716				901,716				131,576				892,335				—
Residential construction			—				—				—				—				—
Total:
Commercial		$	575,260			$	575,260			$	—			$	830,696			$	—
Residential			3,170,462				3,170,462				131,576				3,760,942				—
Residential construction			—				—				—				133,975				—
December 31, 2020
With no related allowance recorded:
Commercial		$	2,148,827			$	2,148,827			$	—			$	1,866,819			$	—
Residential			6,415,419				6,415,419				—				5,010,078				—
Residential construction			200,963				200,963				—				555,278				—
With an allowance recorded:
Commercial		$	—			$	—			$	—			$	—			$	—
Residential			1,517,261				1,517,261				219,905				1,182,368				—
Residential construction			—				—				—				—				—
Total:
Commercial		$	2,148,827			$	2,148,827			$	—			$	1,866,819			$	—
Residential			7,932,680				7,932,680				219,905				6,192,446				—
Residential construction			200,963				200,963				—				555,278				—

Schedule Of Credit Risk Of Mortgage Loans Based on Performance Status

The Company’s performing and non-performing mortgage loans held for investment were as follows:

Schedule Of Credit Risk Of Mortgage Loans Based on Performance Status 

		Commercial								Residential								Residential Construction								Total
		September 30, 2021				December 31, 2020				September 30, 2021				December 31, 2020				September 30, 2021				December 31, 2020				September 30, 2021				December 31, 2020
Performing		$	51,511,750			$	44,688,039			$	86,374,119			$	87,889,768			$	169,030,287			$	110,910,814			$	306,916,156			$	243,488,621
Non-performing			575,260				2,148,827				3,170,462				7,932,680				—				200,963				3,745,722				10,282,470
Total		$	52,087,011			$	46,836,866			$	89,544,581			$	95,822,448			$	169,030,287			$	111,111,777			$	310,661,878			$	253,771,091

Schedule of Mortgage loans on a Nonaccrual Status

The following is a summary of mortgage loans held for investment on a non-accrual status for the periods presented.

 Schedule of Mortgage loans on a Nonaccrual Status

		As of September 30 2021				As of December 31 2020
Commercial		$	575,260			$	2,148,827
Residential			3,170,462				7,932,680
Residential construction			—				200,963
Total		$	3,745,222			$	10,282,470

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- References

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- Definition

Tabular disclosure of realized and unrealized gain (loss) on investment in security.

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No definition available.

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- Definition

Tabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments.

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No definition available.

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- Definition

Tabular disclosure of nonconsolidated investments in real estate including interests in corporations, partnerships and joint ventures. Disclosures may include summarized aggregate financial statements for the real estate investments.

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No definition available.

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The entire disclosure for real estate owned (as defined). Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 45
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Tabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value.

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No definition available.

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For all investments in an unrealized loss position, including those for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), a tabular disclosure of the aggregate related fair value of investments with unrealized losses and the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=123581744&loc=d3e27290-111563

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