XML 51 R39.htm IDEA: XBRL DOCUMENT v3.22.1
Cemetery Perpetual Care Trust Investments and Obligation and Restricted Assets (Tables)
 12 Months Ended
Dec. 31, 2021
Cemetery Perpetual Care Trust Investments And Obligation And Restricted Assets  
Schedule of The Components of The Cemetery Perpetual Care Obligation

The components of the cemetery perpetual care investments and obligation are as follows:

 

   2021   2020 
   December 31 
   2021   2020 
Cash and cash equivalents  $1,059,519   $402,913 
Fixed maturity securities, available for sale, at estimated fair value   784,765    747,767 
Equity securities, at estimated fair value   3,302,480    2,062,303 
Participating interests in residential construction mortgage loans held for investment with Security National Life   1,823,533    1,468,600 
Real estate held for investment   865,424    1,731,584 
Total cemetery perpetual care trust investments   7,835,721    6,413,167 
Cemetery perpetual care obligation   (4,915,285)   (4,087,704)
Trust investments in excess of trust obligations  $2,920,436   $2,325,463 
Schedule of Restricted Assets in Cemetery and Mortuary Endowment Care and Pre need Merchandise Funds

Restricted assets are summarized as follows:

 

   2021   2020 
   December 31 
   2021   2020 
Cash and cash equivalents (1)  $9,000,293   $8,842,744 
Fixed maturity securities, available for sale, at estimated fair value   1,601,688    1,473,637 
Equity securities, at estimated fair value   3,603,822    2,515,778 
Participating interests in mortgage loans held for investment with Security National Life   2,732,319    3,317,877 
Total  $16,938,122   $16,150,036