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Schedule of Value of Business Acquired (Details) - USD ($) | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |  |  |
Balance at beginning of year |  | $ 9,803,736 | $ 8,421,432
Value of business acquired |  |  | 2,136,085
Imputed interest at 7% included in earnings | [1] | 626,666 | 642,919
Amortization included in earnings | [1] | (1,926,668) | (1,907,250)
Shadow amortization included in other comprehensive income |  | (36,121) | 510,550
Net amortization |  | (1,336,123) | (753,781)
Balance at end of year |  | $ 8,467,613 | $ 9,803,736
[1] | Included in Amortization of deferred policy and pre-need acquisition costs and value of business acquired on the consolidated statements of earnings

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- Definition Value of business acquired net amortization charged to income. + References No definition available. + Details
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- Definition The adjustment that represents the periodic charge against earnings to reduce the value of business acquired (VOBA) over the expected life of the underlying insurance contracts. VOBA reflects the estimated fair value of a life insurance business in force and represents the portion of the cost to acquire the business that is allocated to the value of the right to receive future cash flows from insurance contracts existing at the date of acquisition. Such value is the present value of the actuarially determined projected cash flows for the acquired policies. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 + Details
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- Definition Amount of adjustment to reflect the effect that would have been recognized had the unrealized holding gain (loss) actually been realized on the present value of future insurance profits being amortized using the gross profit method and the present value of future profits recognized as a result of a purchase of an insurance entity holding long-duration contracts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section S99 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480667/320-10-S99-2 + Details
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- Definition Amount of addition for present value of future profits of insurance contract acquired in business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 20 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479735/944-20-S99-2 + Details
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- Definition Amount, after accumulated amortization, of present value of future profits of insurance contract acquired in business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 20 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479735/944-20-S99-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(10)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 + Details
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