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v3.23.2

Investments (Details Narrative) - USD ($) | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022 | Dec. 31, 2022
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Credit loss recognized | $ 44,505 |  | $ 224,005 |  |
Maximum borrowing capacity | 84,531,263 |  | 84,531,263 |  |
Other borrowings |  |  |  |  |
Remaining borrowing capacity | $ 76,274,326 |  | $ 76,274,326 |  |
Fixed maturity securities rated investment grade, percent | 98.00% |  | 98.00% |  | 97.70%
Loans Payable to Bank | $ 103,301,721 |  | $ 103,301,721 |  | $ 161,712,804
Interest not accrued on non-performing loans | 145,000 |  | 145,000 |  | $ 226,000
Realized investment gains | 197,580 |  | 251,510 |  |
Realized investment loss |  | 720,135 |  | 995,876 |
Net investment income | 20,171,974 | 15,971,288 | 37,946,857 | 31,165,594 |
Cemeteries and Mortuaries [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Net investment income | $ 1,250,861 | 730,534 | $ 1,852,352 | 1,207,243 |
UTAH |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Loan interest rate | 54.00% |  | 54.00% |  | 64.00%
FLORIDA |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Loan interest rate | 10.00% |  | 10.00% |  | 10.00%
CALIFORNIA |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Loan interest rate | 8.00% |  | 8.00% |  | 5.00%
AZERBAIJAN |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Loan interest rate | 6.00% |  | 6.00% |  |
TEXAS |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Loan interest rate | 5.00% |  | 5.00% |  | 5.00%
Minimum [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Loan interest rate | 2.00% |  | 2.00% |  |
Loan term |  |  | 9 months |  |
Maximum [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Loan interest rate | 10.50% |  | 10.50% |  |
Loan term |  |  | 30 years |  |
Restricted Investments [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Securities and cash on deposit with regulatory | $ 10,953,870 |  | $ 10,953,870 |  | $ 11,032,165
748 Securities [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Average market value over amortized cost | 93.70% |  | 93.70% |  |
713 Securities [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Average market value over amortized cost |  |  |  |  | 93.60%
Commercial Real Estate 1 [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Collateral for bank loans | $ 126,954,484 |  | $ 126,954,484 |  | $ 129,330,119
Loans Payable to Bank | 96,199,103 |  | 96,199,103 |  | 97,112,131
Depreciation expense | 1,576,901 | 1,665,343 | 3,142,828 | 2,989,274 |
Residential Real Estate [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Depreciation expense | 2,648 | $ 2,648 | 5,296 | $ 5,296 |
Residential Real Estate [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Foreclosed real estate expense |  |  |  |  | $ 11,010,029

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