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Acquisitions (Tables)
 12 Months Ended
Dec. 31, 2022
Rivera Funerals Cremations and Memorial Gardens [Member]  
Business Acquisition [Line Items]  
Estimated Fair Values of Assets Acquired and Liabilities Assumed

The estimated fair values of the assets acquired and liabilities assumed as of the date of acquisition were as follows:

 

      
Restricted assets (1)  $618,006 
Property and equipment (2)   6,255,836 
Cemetery land and improvements   658,280 
Goodwill   1,338,763 
Other (3)   2,440,516 
Total assets acquired   11,311,401 
      
Cemetery perpetual care obligation   (618,006)
Other liabilities - holdback   (1,120,000)
Total liabilities assumed   (1,738,006)
Fair value of net assets acquired/consideration paid  $9,573,395 

 

 
(1)Includes $39,000 of cash and $579,006 of fixed maturity securities, available for sale, at estimated fair value which is a Level 2 asset in the fair value hierarchy
(2)At estimated fair value which is a Level 3 asset in the fair value hierarchy
(3)Including $2,310,000 of intangible assets
Holbrook Mortuary [Member]  
Business Acquisition [Line Items]  
Estimated Fair Values of Assets Acquired and Liabilities Assumed

The estimated fair values of the assets acquired and liabilities assumed as of the date of acquisition were as follows:

 

      
Property and equipment (1)  $2,641,210 
Goodwill   395,432 
Other   15,105 
Total assets acquired   3,051,747 
      
Fair value of net assets acquired/consideration paid  $3,051,747 

 

 
(1)At estimated fair value which is a Level 3 asset in the fair value hierarchy