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v3.23.1

Schedule of Restricted Assets in Cemetery and Mortuary Endowment Care and Pre need Merchandise Funds (Details) - USD ($) | 3 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | ---
Mar. 31, 2023 | Dec. 31, 2022 | Mar. 31, 2022 | Dec. 31, 2021
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | $ 369,382,018 |  | $ 362,750,511 |  |  |
Available for sale securities, unrecognized holding gain | 4,002,139 |  | 2,282,842 |  |  |
Available for sale securities, unrecognized holding loss | (15,634,130) |  | (19,174,861) |  |  |
Available for sale securities, estimated fair value | 357,570,527 |  | 345,858,492 |  |  |
Available-for-sale securities, amortized cost basis | 10,356,783 |  | 9,942,265 |  |  |
Available-for-sale securities, gross unrealized gain | 12,354,007 |  | 11,682,526 |  |  |
Mortgage loans held for investment (net of allowance for credit losses of $2,735,419 and $1,970,311 for 2023 and 2022) | 286,546,639 |  | 308,123,927 |  |  |
Cash and cash equivalents | 109,532,247 |  | 133,483,817 |  | $ 156,924,145 | $ 141,414,282
Total restricted assets | 19,036,870 |  | 18,935,055 |  |  |
Restricted Assets [Member] |  |  |  |  |  |
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 1,230,685 |  | 1,234,818 |  |  |
Available for sale securities, unrecognized holding gain | 679 |  | 866 |  |  |
Available for sale securities, unrecognized holding loss | (14,056) |  | (18,376) |  |  |
Allowance for Credit Losses |  |  |  |  |  |
Available for sale securities, estimated fair value | 1,217,307 |  | 1,217,308 |  |  |
Cash and cash equivalents | 9,228,113 | [1] | 10,638,034 | [2] |  |
Total restricted assets | 19,036,870 |  | 18,935,055 |  |  |
US States and Political Subdivisions Debt Securities [Member] | Restricted Assets [Member] |  |  |  |  |  |
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 1,030,141 |  | 1,033,047 |  |  |
Available for sale securities, unrecognized holding gain | 679 |  | 866 |  |  |
Available for sale securities, unrecognized holding loss | (12,436) |  | (15,360) |  |  |
Allowance for Credit Losses |  |  |  |  |  |
Available for sale securities, estimated fair value | 1,018,384 |  | 1,018,553 |  |  |
Corporate Debt Securities [Member] | Restricted Assets [Member] |  |  |  |  |  |
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 200,543 |  | 201,771 |  |  |
Available for sale securities, unrecognized holding gain |  |  |  |  |  |
Available for sale securities, unrecognized holding loss | (1,620) |  | (3,016) |  |  |
Allowance for Credit Losses |  |  |  |  |  |
Available for sale securities, estimated fair value | 198,923 |  | 198,755 |  |  |
Industrial Miscellaneous And All Other [Member] | Restricted Assets [Member] |  |  |  |  |  |
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |  |
Available-for-sale securities, amortized cost basis | 5,241,033 |  | 4,955,360 |  |  |
Available for sale securities, unrecognized holding gain | 692,339 |  | 703,049 |  |  |
Available for sale securities, unrecognized holding loss | (272,945) |  | (310,165) |  |  |
Available-for-sale securities, gross unrealized gain | 5,660,427 |  | 5,348,244 |  |  |
Equity Securities One [Member] | Restricted Assets [Member] |  |  |  |  |  |
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |  |
Available-for-sale securities, amortized cost basis | 5,241,033 |  | 4,955,360 |  |  |
Available for sale securities, unrecognized holding gain | 692,339 |  | 703,049 |  |  |
Available for sale securities, unrecognized holding loss | (272,945) |  | (310,165) |  |  |
Available-for-sale securities, gross unrealized gain | 5,660,427 |  | 5,348,244 |  |  |
Residential Construction [Member] | Restricted Assets [Member] |  |  |  |  |  |
Impairment Effects on Earnings Per Share [Line Items] |  |  |  |  |  |
Mortgage loans on real estate and construction | 2,936,896 |  | $ 1,731,469 |  |  |
Fair value allowance for credit losse | (5,874) |  |  |  |  |
Mortgage loans held for investment (net of allowance for credit losses of $2,735,419 and $1,970,311 for 2023 and 2022) | $ 2,931,023 |  |  |  |  |
[1] | Including cash and cash equivalents of $8,232,615 for the life insurance and mortgage segments.
[2] | Including cash and cash equivalents of $8,527,620 for the life insurance and mortgage segments.

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