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Schedule of Restricted Assets in Cemetery and Mortuary Endowment Care and Pre need Merchandise Funds (Details) - USD ($) | 9 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022 | Sep. 30, 2022 | Dec. 31, 2021
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | $ 380,283,562 |  | $ 362,750,511 |  |  |
Available for sale securities, unrecognized holding gain | 629,696 |  | 2,282,842 |  |  |
Available for sale securities, unrecognized holding loss | (24,253,499) | [1] | (19,174,861) |  |  |
Available for sale securities, estimated fair value | 356,448,259 |  | 345,858,492 |  |  |
Available-for-sale securities, amortized cost basis | 10,470,974 |  | 9,942,265 |  |  |
Available-for-sale securities, gross unrealized gain | 12,309,544 |  | 11,682,526 |  |  |
Mortgage loans held for investment (net of allowance for credit losses of $2,612,944 and $1,970,311 for 2023 and 2022, respectively) | 249,307,098 |  | 308,123,927 |  |  |
Cash and cash equivalents | 147,122,807 |  | 133,483,817 |  | $ 94,221,217 | $ 141,414,282
Total restricted assets | 19,907,485 |  | 18,935,055 |  |  |
Cemetery Perpectual Care Oblication [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 379,163 |  | 263,205 |  |  |
Available for sale securities, unrecognized holding gain | 668 |  | 42 |  |  |
Available for sale securities, unrecognized holding loss | (12,439) |  | (8,516) |  |  |
Allowance for Credit Losses |  |  |  |  |  |
Available for sale securities, estimated fair value | 367,392 |  | 254,731 |  |  |
Cash and cash equivalents | 1,424,574 |  | 1,925,978 |  |  |
Cemetery Perpectual Care Oblication [Member] | Restricted Assets [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 389,641 |  |  |  |  |
Available for sale securities, unrecognized holding gain | 924 |  |  |  |  |
Available for sale securities, unrecognized holding loss | (4,002) |  |  |  |  |
Cemetery Perpectual Care Oblication [Member] | US Treasury Securities [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 208,568 |  | 89,004 |  |  |
Available for sale securities, unrecognized holding gain | 668 |  | 42 |  |  |
Available for sale securities, unrecognized holding loss | (2,297) |  | (38) |  |  |
Allowance for Credit Losses |  |  |  |  |  |
Available for sale securities, estimated fair value | 206,939 |  | 89,008 |  |  |
Cemetery Perpectual Care Oblication [Member] | US States and Political Subdivisions Debt Securities [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 129,509 |  | 174,201 |  |  |
Available for sale securities, unrecognized holding gain |  |  |  |  |  |
Available for sale securities, unrecognized holding loss | (9,169) |  | (8,478) |  |  |
Allowance for Credit Losses |  |  |  |  |  |
Available for sale securities, estimated fair value | 120,340 |  | 165,723 |  |  |
Cemetery Perpectual Care Oblication [Member] | Industrial Miscellaneous And All Other [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Available-for-sale securities, amortized cost basis | 3,507,720 |  | 3,195,942 |  |  |
Available for sale securities, unrecognized holding gain | 624,037 |  | 584,383 |  |  |
Available for sale securities, unrecognized holding loss | (275,952) |  | (175,163) |  |  |
Available-for-sale securities, gross unrealized gain | 3,855,805 |  | 3,605,162 |  |  |
Cemetery Perpectual Care Oblication [Member] | Equity Securities One [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Available-for-sale securities, amortized cost basis | 3,507,720 |  | 3,195,942 |  |  |
Available for sale securities, unrecognized holding loss | (275,952) |  | (175,163) |  |  |
Available-for-sale securities, gross unrealized gain | 3,855,805 |  | 3,605,162 |  |  |
Mortgage loans held for investment (net of allowance for credit losses of $2,612,944 and $1,970,311 for 2023 and 2022, respectively) | 1,962,587 |  |  |  |  |
Cemetery Perpectual Care Oblication [Member] | Residential Construction [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Mortgage loans on real estate and construction | 1,966,520 |  | 1,506,517 |  |  |
Restricted Assets [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 1,566,376 |  | 1,234,818 |  |  |
Available for sale securities, unrecognized holding gain | 1,125 |  | 866 |  |  |
Available for sale securities, unrecognized holding loss | (32,975) |  | (18,376) |  |  |
Available for sale securities, estimated fair value | 1,534,526 |  | 1,217,308 |  |  |
Available-for-sale securities, amortized cost basis | 6,011,816 |  |  |  |  |
Cash and cash equivalents | 10,946,379 | [2] | 10,638,034 | [3] |  |
Total restricted assets | 19,907,485 |  | 18,935,055 |  |  |
Restricted Assets [Member] | US Treasury Securities [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Allowance for Credit Losses |  |  |  |  |  |
Available for sale securities, estimated fair value | 386,563 |  |  |  |  |
Restricted Assets [Member] | US States and Political Subdivisions Debt Securities [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 771,564 |  | 1,033,047 |  |  |
Available for sale securities, unrecognized holding gain | 201 |  | 866 |  |  |
Available for sale securities, unrecognized holding loss | (19,526) |  | (15,360) |  |  |
Allowance for Credit Losses |  |  |  |  |  |
Available for sale securities, estimated fair value | 752,239 |  | 1,018,553 |  |  |
Restricted Assets [Member] | Corporate Debt Securities [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 405,171 |  | 201,771 |  |  |
Available for sale securities, unrecognized holding gain |  |  |  |  |  |
Available for sale securities, unrecognized holding loss | (9,447) |  | (3,016) |  |  |
Allowance for Credit Losses |  |  |  |  |  |
Available for sale securities, estimated fair value | 395,724 |  | 198,755 |  |  |
Restricted Assets [Member] | Industrial Miscellaneous And All Other [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Available-for-sale securities, amortized cost basis |  |  | 4,955,360 |  |  |
Available for sale securities, unrecognized holding gain | 739,197 |  | 703,049 |  |  |
Available for sale securities, unrecognized holding loss | (438,403) |  | (310,165) |  |  |
Available-for-sale securities, gross unrealized gain | 6,312,610 |  | 5,348,244 |  |  |
Restricted Assets [Member] | Equity Securities One [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Available-for-sale securities, amortized cost basis | 6,011,816 |  | 4,955,360 |  |  |
Available for sale securities, unrecognized holding gain | 739,197 |  | 703,049 |  |  |
Available for sale securities, unrecognized holding loss | (438,403) |  | (310,165) |  |  |
Available-for-sale securities, gross unrealized gain | 6,312,610 |  | 5,348,244 |  |  |
Restricted Assets [Member] | Residential Construction [Member] |  |  |  |  |  |
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Mortgage loans on real estate and construction | 1,116,202 |  | $ 1,731,469 |  |  |
Fair value allowance for credit losse | (2,232) |  |  |  |  |
Mortgage loans held for investment (net of allowance for credit losses of $2,612,944 and $1,970,311 for 2023 and 2022, respectively) | $ 1,113,970 |  |  |  |  |
[1] | Gross unrealized losses are net of allowance for credit losses
[2] | Including cash and cash equivalents of $8,224,592 for the life insurance and mortgage segments.
[3] | Including cash and cash equivalents of $8,527,620 for the life insurance and mortgage segments.

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