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Accumulated Other Comprehensive Income (loss) | 3 Months Ended
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Mar. 31, 2023
Equity [Abstract] |
Accumulated Other Comprehensive Income (loss) | 16) Accumulated Other Comprehensive Income (loss) The following summarizes the changes in accumulated other comprehensive income (loss): Schedule of Changes in Accumulated Other Comprehensive Income
|  | 2023 |  |  | 2022 |
|  | Three Months Ended March 31 |
|  | 2023 |  |  | 2022 |
Unrealized gains (losses) on fixed maturity securities available for sale |  | $ | 5,436,929 |  |  | $ | (15,372,096 | )
Amounts reclassified into net earnings |  |  | (218,900 | ) |  |  | 45,193 |
Net unrealized gains (losses) before taxes |  |  | 5,218,029 |  |  |  | (15,326,903 | )
Tax (expense) benefit |  |  | (1,095,787 | ) |  |  | 3,218,648 |
Net |  |  | 4,122,242 |  |  |  | (12,108,255 | )
Unrealized gains (losses) on restricted assets (1) |  |  | 4,133 |  |  |  | (71,946 | )
Tax (expense) benefit |  |  | (1,029 | ) |  |  | 17,922 |
Net |  |  | 3,104 |  |  |  | (54,024 | )
Unrealized gains (losses) on cemetery perpetual care trust investments (1) |  |  | 2,926 |  |  |  | (37,357 | )
Tax (expense) benefit |  |  | (714 | ) |  |  | 9,306 |
Net |  |  | 2,212 |  |  |  | (28,051 | )
Other comprehensive income (loss) changes |  | $ | 4,127,558 |  |  | $ | (12,190,330 | )
(1) | Fixed maturity securities available for sale
SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements March 31, 2023 (Unaudited) 16) Accumulated Other Comprehensive Income (loss) (Continued) The following is the accumulated balances of other comprehensive income (loss) as of March 31, 2023: Schedule of Accumulated Balances of Other Comprehensive Income
|  | Beginning Balance December 31, 2022 |  |  | Change for the period |  |  | Ending Balance March 31, 2023 |
Unrealized gains (losses) on fixed maturity securities available for sale |  | $ | (13,050,767 | ) |  | $ | 4,122,242 |  |  | $ | (8,928,525 | )
Unrealized gains (losses) on restricted assets (1) |  |  | (13,148 | ) |  |  | 3,104 |  |  |  | (10,044 | )
Unrealized gains (losses) on cemetery perpetual care trust investments (1) |  |  | (6,362 | ) |  |  | 2,212 |  |  |  | (4,150 | )
Other comprehensive income (loss) |  | $ | (13,070,277 | ) |  | $ | 4,127,558 |  |  | $ | (8,942,719 | )
(1) | Fixed maturity securities available for sale
The following is the accumulated balances of other comprehensive income (loss) as of December 31, 2022:
|  | Beginning Balance December 31, 2021 |  |  | Change for the period |  |  | Ending Balance December 31, 2022 |
Unrealized gains (losses) on fixed maturity securities available for sale |  | $ | 18,021,265 |  |  | $ | (31,072,032 | ) |  | $ | (13,050,767 | )
Unrealized gains (losses) on restricted assets (1) |  |  | 40,192 |  |  |  | (53,340 | ) |  |  | (13,148 | )
Unrealized gains (losses) on cemetery perpetual care trust investments (1) |  |  | 8,991 |  |  |  | (15,353 | ) |  |  | (6,362 | )
Other comprehensive income (loss) |  | $ | 18,070,448 |  |  | $ | (31,140,725 | ) |  | $ | (13,070,277 | )
(1) | Fixed maturity securities available for sale

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//220/tableOfContent + Details
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