XML 67 R57.htm IDEA: XBRL DOCUMENT v3.22.2.2
Schedule of Fair Value Assets and Liabilities Measured on a Recurring Basis (Details) - USD ($)
Jun. 30, 2022
Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fixed maturity securities available for sale $ 270,676,282 $ 259,287,603
Equity securities 11,198,403 11,596,414
Loans held for sale 209,860,409 302,776,827
Restricted assets (1) 1,851,887 [1] 1,601,688 [2]
Restricted assets (2) 3,741,011 [3] 3,603,822 [4]
Cemetery perpetual care trust investments (1) 653,462 [1] 784,765 [2]
Cemetery perpetual care trust investments (2) 2,441,876 [3] 3,302,480 [4]
Derivatives - loan commitments (3) 9,864,213 [5] 8,563,410 [6]
Total assets accounted for at fair value on a recurring basis 510,287,543 591,517,009
Derivatives - call options (4) (13,683) [7] (50,936) [8]
Derivatives - put options (4) (19,545) [7] (4,493) [8]
Derivatives - loan commitments (4) (2,420,571) [7] (1,547,895) [8]
Total liabilities accounted for at fair value on a recurring basis (2,453,799) (1,603,324)
Fair Value, Inputs, Level 1 [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fixed maturity securities available for sale
Equity securities 11,198,403 11,596,414
Loans held for sale
Restricted assets (1) [1] [2]
Restricted assets (2) 3,741,011 [3] 3,603,822 [4]
Cemetery perpetual care trust investments (1) [1] [2]
Cemetery perpetual care trust investments (2) 2,441,876 [3] 3,302,480 [4]
Derivatives - loan commitments (3) [5] [6]
Total assets accounted for at fair value on a recurring basis 17,381,290 18,502,716
Derivatives - call options (4) (13,683) [7] (50,936) [8]
Derivatives - put options (4) (19,545) [7] (4,493) [8]
Derivatives - loan commitments (4) [7] [8]
Total liabilities accounted for at fair value on a recurring basis (33,228) (55,429)
Fair Value, Inputs, Level 2 [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fixed maturity securities available for sale 268,713,493 257,264,255
Equity securities
Loans held for sale
Restricted assets (1) 1,851,887 [1] 1,601,688 [2]
Restricted assets (2) [3] [4]
Cemetery perpetual care trust investments (1) 653,462 [1] 784,765 [2]
Cemetery perpetual care trust investments (2) [3] [4]
Derivatives - loan commitments (3) [5] [6]
Total assets accounted for at fair value on a recurring basis 271,218,842 259,650,708
Derivatives - call options (4) [7] [8]
Derivatives - put options (4) [7] [8]
Derivatives - loan commitments (4) [7] [8]
Total liabilities accounted for at fair value on a recurring basis
Fair Value, Inputs, Level 3 [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fixed maturity securities available for sale 1,962,789 2,023,348
Equity securities
Loans held for sale 209,860,409 302,776,827
Restricted assets (1) [1] [2]
Restricted assets (2) [3] [4]
Cemetery perpetual care trust investments (1) [1] [2]
Cemetery perpetual care trust investments (2) [3] [4]
Derivatives - loan commitments (3) 9,864,213 [5] 8,563,410 [6]
Total assets accounted for at fair value on a recurring basis 221,687,411 313,363,585
Derivatives - call options (4) [7] [8]
Derivatives - put options (4) [7] [8]
Derivatives - loan commitments (4) (2,420,571) [7] (1,547,895) [8]
Total liabilities accounted for at fair value on a recurring basis $ (2,420,571) $ (1,547,895)
[1] Fixed maturity securities available for sale
[2] Fixed maturity securities available for sale
[3] Equity securities
[4] Equity securities
[5] Included in other assets on the consolidated balance sheets
[6] Included in other assets on the consolidated balance sheets
[7] Included in other liabilities and accrued expenses on the consolidated balance sheets
[8] Included in other liabilities and accrued expenses on the consolidated balance sheets