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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Cash flows from operating activities:    
Net cash provided by operating activities $ 2,181,039 $ 97,638,887
Cash flows from investing activities:    
Purchases of fixed maturity securities (28,549,767) (49,382,284)
Sales, calls and maturities of fixed maturity securities 19,851,603 9,286,436
Purchases of equity securities (5,949,902) (3,166,256)
Sales of equity securities 5,430,156 1,918,057
Net changes in restricted assets (635,844)
Purchases of restricted assets (1,148,199)
Sales, calls and maturities of restricted assets 64,746
Net changes in cemetery perpetual care trust investments 330,999
Purchases of cemetery perpetual care trust investments (355,152)
Sales, calls and maturities of perpetual care trust investments 91,504
Mortgage loans held for investment, other investments and policy loans made (326,286,179) (382,449,025)
Payments received for mortgage loans held for investment, other investments and policy loans 369,206,657 386,898,902
Purchases of property and equipment (527,285) (706,058)
Sales of property and equipment 10,973 64,579
Purchases of real estate (3,971,593) (11,853,775)
Sales of real estate 20,684,319 13,549,696
Net cash provided by (used in) investing activities 48,551,881 (36,144,573)
Cash flows from financing activities:    
Investment contract receipts 6,103,142 5,770,353
Investment contract withdrawals (7,663,735) (8,160,796)
Proceeds from stock options exercised 38,879 127,265
Purchases of treasury stock (2,591,416) (7,277,291)
Repayment of bank loans (68,658,021) (45,217,295)
Proceeds from bank loans 66,000,000 59,618,052
Net change in warehouse line borrowings for loans held for sale (55,805,126) (65,362,776)
Net cash used in financing activities (62,576,277) (60,502,488)
Net change in cash, cash equivalents, restricted cash and restricted cash equivalents (11,843,357) 991,826
Cash, cash equivalents, restricted cash and restricted cash equivalents at beginning of period 133,483,817 141,414,282
Cash, cash equivalents, restricted cash and restricted cash equivalents at end of period 121,640,460 142,406,108
Cash paid during the year for:    
Interest 3,056,099 3,568,862
Income taxes (net of refunds) 17,458,807 407,958
Non Cash Operating, Investing and Financing Activities:    
Transfer from mortgage loans held for investment to restricted assets 1,625,961
Transfer from mortgage loans held for investment to cemetery perpetual care trust investments 1,611,550
Transfer from loans held for sale to mortgage loans held for investment 1,150,074
Benefit plans funded with treasury stock 1,145,864 3,073,973
Right-of-use assets obtained in exchange for operating lease liabilities 139,095 732,005
Right-of-use assets obtained in exchange for finance lease liabilities 12,332
Accrued real estate construction costs and retainage 1,782,556
Cash and cash equivalents 110,285,941 131,296,538
Restricted assets 10,276,918 9,654,673
Cemetery perpetual care trust investments $ 1,077,601 $ 1,454,897