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v3.23.1

Schedule of Fair Value Assets and Liabilities Measured on a Recurring Basis (Details) - USD ($) | Mar. 31, 2023 | Dec. 31, 2022
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Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |  |  |  |
Fixed maturity securities, available for sale, at estimated fair value (amortized cost of $369,382,018 and $362,750,511 for 2023 and 2022; allowance for credit losses of $179,500 and nil for 2023 and 2022) |  | $ 357,570,527 |  | $ 345,858,492 |
Equity securities |  | 12,354,007 |  | 11,682,526 |
Loans held for sale |  | 173,015,404 |  | 141,179,620 |
Restricted assets (1) |  | 1,217,307 | [1] | 1,217,308 | [2]
Restricted assets (2) |  | 5,660,427 | [3] | 5,348,244 | [4]
Cemetery perpetual care trust investments (1) |  | 256,422 | [1] | 254,731 | [2]
Cemetery perpetual care trust investments (2) |  | 3,691,958 | [3] | 3,605,162 | [4]
Derivatives - loan commitments (3) |  | 6,560,948 | [5] | 4,089,856 | [6]
Total assets accounted for at fair value on a recurring basis |  | 560,327,000 |  | 513,235,939 |
Derivatives - call options (4) | [7] |  |  | (29,715) |
Derivatives - put options (4) | [7] |  |  | (13,888) |
Derivatives - loan commitments (4) |  | (3,176,119) | [8] | (1,382,979) | [7]
Total liabilities accounted for at fair value on a recurring basis |  | (3,176,119) |  | (1,426,582) |
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, at estimated fair value (amortized cost of $369,382,018 and $362,750,511 for 2023 and 2022; allowance for credit losses of $179,500 and nil for 2023 and 2022) |  |  |  |  |
Equity securities |  | 12,354,007 |  | 11,682,526 |
Loans held for sale |  |  |  |  |
Restricted assets (1) |  |  | [1] |  | [2]
Restricted assets (2) |  | 5,660,427 | [3] | 5,348,244 | [4]
Cemetery perpetual care trust investments (1) |  |  | [1] |  | [2]
Cemetery perpetual care trust investments (2) |  | 3,691,958 | [3] | 3,605,162 | [4]
Derivatives - loan commitments (3) |  |  | [5] |  | [6]
Total assets accounted for at fair value on a recurring basis |  | 21,706,392 |  | 20,635,932 |
Derivatives - call options (4) | [7] |  |  | (29,715) |
Derivatives - put options (4) | [7] |  |  | (13,888) |
Derivatives - loan commitments (4) |  |  | [8] |  | [7]
Total liabilities accounted for at fair value on a recurring basis |  |  |  | (43,603) |
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, at estimated fair value (amortized cost of $369,382,018 and $362,750,511 for 2023 and 2022; allowance for credit losses of $179,500 and nil for 2023 and 2022) |  | 356,135,008 |  | 344,422,973 |
Equity securities |  |  |  |  |
Loans held for sale |  |  |  |  |
Restricted assets (1) |  | 1,217,307 | [1] | 1,217,308 | [2]
Restricted assets (2) |  |  | [3] |  | [4]
Cemetery perpetual care trust investments (1) |  | 256,422 | [1] | 254,731 | [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 |  | 357,608,737 |  | 345,895,012 |
Derivatives - call options (4) | [7] |  |  |  |
Derivatives - put options (4) | [7] |  |  |  |
Derivatives - loan commitments (4) |  |  | [8] |  | [7]
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, at estimated fair value (amortized cost of $369,382,018 and $362,750,511 for 2023 and 2022; allowance for credit losses of $179,500 and nil for 2023 and 2022) |  | 1,435,519 |  | 1,435,519 |
Equity securities |  |  |  |  |
Loans held for sale |  | 173,015,404 |  | 141,179,620 |
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) |  | 6,560,948 | [5] | 4,089,856 | [6]
Total assets accounted for at fair value on a recurring basis |  | 181,011,871 |  | 146,704,995 |
Derivatives - call options (4) | [7] |  |  |  |
Derivatives - put options (4) | [7] |  |  |  |
Derivatives - loan commitments (4) |  | (3,176,119) | [8] | (1,382,979) | [7]
Total liabilities accounted for at fair value on a recurring basis |  | $ (3,176,119) |  | $ (1,382,979) |
[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

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