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Schedule of Investments (Details) - USD ($) | 9 Months Ended | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Sep. 30, 2023 | Dec. 31, 2022 | Jun. 30, 2023 | Sep. 30, 2022 | Dec. 31, 2021
Marketable Securities [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, allowance for credit losses | (211,500) |  |  |  | $ (224,005) |  |
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 on real estate and construction, unamortized deferred loan fees, net | (1,629,546) |  | (1,746,605) |  |  |  |
Mortgage loans on real estate and construction, allowance for losses | (2,612,944) |  | (1,970,311) |  |  |  | $ (1,699,902)
Mortgage loans on real estate and construction, discount | (328,833) |  | (342,860) |  |  |  |
Mortgage loans on real estate and construction | 249,307,098 |  | 308,123,927 |  |  |  |
Real estate held for investment: Residential | 184,691,463 |  | 191,328,616 |  |  |  |
Real estate held for sale | 4,764,367 |  | 11,161,582 |  |  |  |
Policy loans | 13,154,845 |  | 13,095,473 |  |  |  |
Insurance assignments | 42,624,001 |  | 46,942,536 |  |  |  |
Federal home loan bank stock | 2,699,300 | [2] | 2,600,300 | [3] |  |  |
Other investments | 9,330,532 |  | 9,479,798 |  |  |  |
Allowance for doubtful accounts | (1,555,261) |  | (1,609,951) |  |  |  |
Total policy loans and other investments | 66,253,417 |  | 70,508,156 |  |  |  |
Accrued investment income | 12,266,695 |  | 10,299,826 |  |  |  |
Total investments | 886,040,843 |  | 948,963,125 |  |  |  |
Cash and cash equivalents | 147,122,807 |  | 133,483,817 |  |  | $ 94,221,217 | 141,414,282
Total cemetery perpetual care trust investments | 7,640,990 |  | 7,276,210 |  |  |  |
Cemetery perpetual care obligation | 5,265,166 |  | 5,099,542 |  |  |  |
Real estate held for investment: Residential | (184,691,463) |  | (191,328,616) |  |  |  |
US Treasury Securities [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Available for sale securities, allowance for credit losses |  |  |  |  |  |  |
US States and Political Subdivisions Debt Securities [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Available for sale securities, allowance for credit losses |  |  |  |  |  |  |
US Treasury Securities [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Available for sale securities, amortized cost | 108,680,913 |  | 93,182,210 |  |  |  |
Available for sale securities, unrecognized holding gain | 5,981 |  | 180,643 |  |  |  |
Available for sale securities, unrecognized holding loss | (2,498,554) | [1] | (2,685,277) |  |  |  |
Available for sale securities, allowance for credit losses |  |  |  |  |  |  |
Available for sale securities, estimated fair value | 106,188,340 |  | 90,677,576 |  |  |  |
US States and Political Subdivisions Debt Securities [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Available for sale securities, amortized cost | 6,649,289 |  | 6,675,071 |  |  |  |
Available for sale securities, unrecognized holding gain | 218 |  | 13,869 |  |  |  |
Available for sale securities, unrecognized holding loss | (586,789) | [1] | (458,137) |  |  |  |
Available for sale securities, allowance for credit losses |  |  |  |  |  |  |
Available for sale securities, estimated fair value | 6,062,718 |  | 6,230,803 |  |  |  |
Corporate Debt Securities [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Available for sale securities, amortized cost | 231,814,067 |  | 229,141,544 |  |  |  |
Available for sale securities, unrecognized holding gain | 600,075 |  | 1,909,630 |  |  |  |
Available for sale securities, unrecognized holding loss | (15,412,932) | [1] | (11,930,773) |  |  |  |
Available for sale securities, allowance for credit losses | (211,500) |  |  |  |  |  |
Available for sale securities, estimated fair value | 216,789,710 |  | 219,120,401 |  |  |  |
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Available for sale securities, amortized cost | 32,889,293 |  | 33,501,686 |  |  |  |
Available for sale securities, unrecognized holding gain | 13,422 |  | 168,700 |  |  |  |
Available for sale securities, unrecognized holding loss | (5,755,224) | [1] | (4,100,674) |  |  |  |
Available for sale securities, allowance for credit losses |  |  |  |  |  |  |
Available for sale securities, estimated fair value | 27,147,491 |  | 29,569,712 |  |  |  |
Redeemable Preferred Stock [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Available for sale securities, amortized cost | 250,000 |  | 250,000 |  |  |  |
Available for sale securities, unrecognized holding gain | 10,000 |  | 10,000 |  |  |  |
Available for sale securities, unrecognized holding loss |  | [1] |  |  |  |  |
Available for sale securities, allowance for credit losses |  |  |  |  |  |  |
Available for sale securities, estimated fair value | 260,000 |  | 260,000 |  |  |  |
Industrial Miscellaneous And All Other [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Available-for-sale securities, amortized cost basis | 10,470,974 |  | 9,942,265 |  |  |  |
Available for sale securities, unrecognized holding gain | 2,684,920 |  | 2,688,375 |  |  |  |
Available for sale securities, unrecognized holding loss | (846,350) | [1] | (948,114) |  |  |  |
Available-for-sale securities, gross unrealized gain | 12,309,544 |  | 11,682,526 |  |  |  |
Equity Securities One [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Available-for-sale securities, amortized cost basis | 10,470,974 |  | 9,942,265 |  |  |  |
Available for sale securities, unrecognized holding gain | 2,684,920 |  | 2,688,375 |  |  |  |
Available for sale securities, unrecognized holding loss | (846,350) | [1] | (948,114) |  |  |  |
Available-for-sale securities, gross unrealized gain | 12,309,544 |  | 11,682,526 |  |  |  |
Equity Securities One [Member] | Industrial Miscellaneous And All Other [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Available for sale securities, unrecognized holding gain | 624,037 |  | 584,383 |  |  |  |
Residential Mortgage [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Mortgage loans on real estate and construction | 96,591,643 |  | 93,355,623 |  |  |  |
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (1,129,517) |  | (1,212,994) |  |  |  |
Mortgage loans on real estate and construction, allowance for losses | (1,600,170) |  | (1,739,980) |  |  |  | (1,469,571)
Mortgage loans on real estate and construction, discount | (108,557) |  | (111,873) |  |  |  |
Mortgage loans on real estate and construction | 93,753,399 |  | 90,290,776 |  |  |  |
Real estate held for investment: Residential | 38,034,997 |  | 38,437,960 |  |  |  |
Real estate held for sale | 2,285,707 |  | 11,010,029 |  |  |  |
Real estate held for investment: Residential | (38,034,997) |  | (38,437,960) |  |  |  |
Residential Construction [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Mortgage loans on real estate and construction | 101,295,751 |  | 172,516,125 |  |  |  |
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (354,457) |  | (333,846) |  |  |  |
Mortgage loans on real estate and construction, allowance for losses | (202,592) |  | (43,202) |  |  |  | $ (43,202)
Mortgage loans on real estate and construction, discount |  |  |  |  |  |  |
Mortgage loans on real estate and construction | 100,738,702 |  | 172,139,077 |  |  |  |
Commercial [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Mortgage loans on real estate and construction | 55,991,027 |  | 46,311,955 |  |  |  |
Real estate held for investment: Residential | 146,656,466 |  | 152,890,656 |  |  |  |
Real estate held for sale | 2,478,660 |  | 151,553 |  |  |  |
Real estate held for investment: Residential | (146,656,466) |  | (152,890,656) |  |  |  |
Cemetery Perpectual Care Oblication [Member] |  |  |  |  |  |  |
Marketable Securities [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) |  |  |  |
Available for sale securities, estimated fair value | 367,392 |  | 254,731 |  |  |  |
Allowance for Credit Losses |  |  |  |  |  |  |
Cash and cash equivalents | 1,424,574 |  | 1,925,978 |  |  |  |
Total cemetery perpetual care trust investments | 7,640,990 |  | 7,276,210 |  |  |  |
Cemetery perpetual care obligation | (5,265,166) |  | (5,099,542) |  |  |  |
Trust investments in excess of trust obligations | 2,375,824 |  | 2,176,668 |  |  |  |
Cemetery Perpectual Care Oblication [Member] | US Treasury Securities [Member] |  |  |  |  |  |  |
Marketable Securities [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) |  |  |  |
Available for sale securities, estimated fair value | 206,939 |  | 89,008 |  |  |  |
Allowance for Credit Losses |  |  |  |  |  |  |
Cemetery Perpectual Care Oblication [Member] | US States and Political Subdivisions Debt Securities [Member] |  |  |  |  |  |  |
Marketable Securities [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) |  |  |  |
Available for sale securities, estimated fair value | 120,340 |  | 165,723 |  |  |  |
Allowance for Credit Losses |  |  |  |  |  |  |
Cemetery Perpectual Care Oblication [Member] | US Government Corporations and Agencies Securities [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Available for sale securities, amortized cost | 41,086 |  |  |  |  |  |
Available for sale securities, unrecognized holding gain |  |  |  |  |  |  |
Available for sale securities, unrecognized holding loss | (973) |  |  |  |  |  |
Available for sale securities, estimated fair value | 40,113 |  |  |  |  |  |
Allowance for Credit Losses |  |  |  |  |  |  |
Cemetery Perpectual Care Oblication [Member] | Industrial Miscellaneous And All Other [Member] |  |  |  |  |  |  |
Marketable Securities [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] |  |  |  |  |  |  |
Marketable Securities [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 on real estate and construction | 1,962,587 |  |  |  |  |  |
Cemetery Perpectual Care Oblication [Member] | Residential Construction [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Mortgage loans on real estate and construction | 1,966,520 |  | 1,506,517 |  |  |  |
Mortgage loans on real estate and construction | (3,933) |  |  |  |  |  |
Cemetery Perpectual Care Oblication [Member] | Residential Mortgage [Member] |  |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |  |
Real estate held for investment: Residential | 30,632 |  | 16,178 |  |  |  |
Real estate held for investment: Residential | $ (30,632) |  | $ (16,178) |  |  |  |
[1] | Gross unrealized losses are net of allowance for credit losses
[2] | Includes $978,600 of Membership stock and $1,720,700 of Activity stock attributable to short-term borrowings and letters of credit.
[3] | Includes $938,500 of Membership stock and $1,661,800 of Activity stock attributable to short-term borrowings and letters of credit.

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