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v3.23.3

Schedule of Fair Value Assets and Liabilities Measured on a Recurring Basis (Details) - USD ($) | Sep. 30, 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 $380,283,562 and $362,750,511 for 2023 and 2022, respectively; net of allowance for credit losses of $211,500 and nil for 2023 and 2022, respectively) |  | $ 356,448,259 |  | $ 345,858,492 |
Equity securities |  | 12,309,544 |  | 11,682,526 |
Loans held for sale |  | 152,546,566 |  | 141,179,620 |
Restricted assets |  | 1,534,526 | [1] | 1,217,308 | [2]
Restricted assets |  | 6,312,610 | [3] | 5,348,244 | [4]
Cemetery perpetual care trust investments |  | 367,392 | [1] | 254,731 | [2]
Cemetery perpetual care trust investments |  | 3,855,805 | [3] | 3,605,162 | [4]
Derivatives - loan commitments |  | 4,817,703 | [5] | 4,089,856 | [6]
Total assets accounted for at fair value on a recurring basis |  | 538,192,405 |  | 513,235,939 |
Derivatives - loan commitments |  | (3,088,542) | [7] | (1,382,979) | [8]
Total liabilities accounted for at fair value on a recurring basis |  | (3,088,542) |  | (1,426,582) |
Derivatives - call options | [8] |  |  | (29,715) |
Derivatives - put options | [8] |  |  | (13,888) |
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 $380,283,562 and $362,750,511 for 2023 and 2022, respectively; net of allowance for credit losses of $211,500 and nil for 2023 and 2022, respectively) |  |  |  |  |
Equity securities |  | 12,309,544 |  | 11,682,526 |
Loans held for sale |  |  |  |  |
Restricted assets |  |  | [1] |  | [2]
Restricted assets |  | 6,312,610 | [3] | 5,348,244 | [4]
Cemetery perpetual care trust investments |  |  | [1] |  | [2]
Cemetery perpetual care trust investments |  | 3,855,805 | [3] | 3,605,162 | [4]
Derivatives - loan commitments |  |  | [5] |  | [6]
Total assets accounted for at fair value on a recurring basis |  | 22,477,959 |  | 20,635,932 |
Derivatives - loan commitments |  |  | [7] |  | [8]
Total liabilities accounted for at fair value on a recurring basis |  |  |  | (43,603) |
Derivatives - call options | [8] |  |  | (29,715) |
Derivatives - put options | [8] |  |  | (13,888) |
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 $380,283,562 and $362,750,511 for 2023 and 2022, respectively; net of allowance for credit losses of $211,500 and nil for 2023 and 2022, respectively) |  | 355,216,072 |  | 344,422,973 |
Equity securities |  |  |  |  |
Loans held for sale |  |  |  |  |
Restricted assets |  | 1,534,526 | [1] | 1,217,308 | [2]
Restricted assets |  |  | [3] |  | [4]
Cemetery perpetual care trust investments |  | 367,392 | [1] | 254,731 | [2]
Cemetery perpetual care trust investments |  |  | [3] |  | [4]
Derivatives - loan commitments |  |  | [5] |  | [6]
Total assets accounted for at fair value on a recurring basis |  | 357,117,990 |  | 345,895,012 |
Derivatives - loan commitments |  |  | [7] |  | [8]
Total liabilities accounted for at fair value on a recurring basis |  |  |  |  |
Derivatives - call options | [8] |  |  |  |
Derivatives - put options | [8] |  |  |  |
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 $380,283,562 and $362,750,511 for 2023 and 2022, respectively; net of allowance for credit losses of $211,500 and nil for 2023 and 2022, respectively) |  | 1,232,187 |  | 1,435,519 |
Equity securities |  |  |  |  |
Loans held for sale |  | 152,546,566 |  | 141,179,620 |
Restricted assets |  |  | [1] |  | [2]
Restricted assets |  |  | [3] |  | [4]
Cemetery perpetual care trust investments |  |  | [1] |  | [2]
Cemetery perpetual care trust investments |  |  | [3] |  | [4]
Derivatives - loan commitments |  | 4,817,703 | [5] | 4,089,856 | [6]
Total assets accounted for at fair value on a recurring basis |  | 158,596,456 |  | 146,704,995 |
Derivatives - loan commitments |  | (3,088,542) | [7] | (1,382,979) | [8]
Total liabilities accounted for at fair value on a recurring basis |  | $ (3,088,542) |  | (1,382,979) |
Derivatives - call options | [8] |  |  |  |
Derivatives - put options | [8] |  |  |  |
[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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