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Revenues from Contracts with Customers (Tables) | 12 Months Ended
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Dec. 31, 2023
Revenue from Contract with Customer [Abstract] |
Schedule of Opening and Closing Balances of Receivables, Contract Assets and Contract Liabilities | The opening and closing balances of the Company’s receivables, contract assets and contract liabilities are as follows: Schedule of Opening and Closing Balances of Receivables, Contract Assets and Contract Liabilities
|  | Contract Balances |
|  | Receivables (1) |  |  | Contract Asset |  |  | Contract Liability |
Opening (1/1/2023) |  | $ | 5,392,779 |  |  | $ | - |  |  | $ | 16,226,836 |
Closing (12/31/2023) |  |  | 6,321,573 |  |  |  | - |  |  |  | 18,237,246 |
Increase/(decrease) |  |  | 928,794 |  |  |  | - |  |  |  | 2,010,410 |
|  | Contract Balances |
|  | Receivables (1) |  |  | Contract Asset |  |  | Contract Liability |
Opening (1/1/2022) |  | $ | 5,298,636 |  |  | $ | - |  |  | $ | 14,508,022 |
Closing (12/31/2022) |  |  | 5,392,779 |  |  |  | - |  |  |  | 16,226,836 |
Increase/(decrease) |  |  | 94,143 |  |  |  | - |  |  |  | 1,718,814 |
(1) |  | Included in Receivables, net on the consolidated balance sheets
Schedule of Opening and Closing Balances of the Assets and Liabilities | The following table disaggregates the opening and closing balances of the Company’s contract balances. Schedule of Opening and Closing Balances of the Assets and Liabilities
|  | Contract Balances |
|  | Contract Asset |  |  | Contract Liability |
Pre-need merchandise and services |  | $ | - |  |  | $ | 15,289,901 |
At-need specialty merchandise |  |  | - |  |  |  | 936,935 |
Pre-need land sales |  |  | - |  |  |  | - |
Opening (1/1/2023) |  | $ | - |  |  | $ | 16,226,836 |
Pre-need merchandise and services |  | $ | - |  |  | $ | 17,424,764 |
At-need specialty merchandise |  |  | - |  |  |  | 812,482 |
Pre-need land sales |  |  | - |  |  |  | - |
Closing (12/31/2023) |  | $ | - |  |  | $ | 18,237,246 |
|  | Contract Balances |
|  | Contract Asset |  |  | Contract Liability |
Pre-need merchandise and services |  | $ | - |  |  | $ | 13,722,348 |
At-need specialty merchandise |  |  | - |  |  |  | 785,674 |
Pre-need land sales |  |  | - |  |  |  | - |
Opening (1/1/2022) |  | $ | - |  |  | $ | 14,508,022 |
Pre-need merchandise and services |  | $ | - |  |  | $ | 15,289,901 |
At-need specialty merchandise |  |  | - |  |  |  | 936,935 |
Pre-need land sales |  |  | - |  |  |  | - |
Closing (12/31/2022) |  | $ | - |  |  | $ | 16,226,836 |
Schedule of Revenues of the Cemetery and Mortuary Contracts | The following table disaggregates revenue for the Company’s cemetery and mortuary contracts. Schedule of Revenues of the Cemetery and Mortuary Contracts
|  | 2023 |  |  | 2022 |
|  | Years Ended December 31 |
|  | 2023 |  |  | 2022 |
Major goods/service lines |  |  |  |  |  |  |  |
At-need |  | $ | 19,957,735 |  |  | $ | 21,283,237 |
Pre-need |  |  | 7,907,076 |  |  |  | 5,710,618 |
Net mortuary and cemetery sales |  | $ | 27,864,811 |  |  | $ | 26,993,855 |
Timing of Revenue Recognition |  |  |  |  |  |  |  |
Goods transferred at a point in time |  | $ | 17,560,899 |  |  | $ | 16,412,963 |
Services transferred at a point in time |  |  | 10,303,912 |  |  |  | 10,580,892 |
Net mortuary and cemetery sales |  | $ | 27,864,811 |  |  | $ | 26,993,855 |
Schedule of Reconciliation of Revenues from Cemetery and mortuary contracts to Business Segment Information | The following table disaggregates contract costs that are included in the deferred policy and pre-need contract acquisition costs on the consolidated balances sheets. Schedule of Reconciliation of Revenues from Cemetery and mortuary contracts to Business Segment Information
|  | 2023 |  |  | 2022 |
|  | Years Ended December 31 |
|  | 2023 |  |  | 2022 |
Pre-need merchandise and services |  | $ | 3,951,267 |  |  | $ | 3,780,173 |
At-need specialty merchandise |  |  | 23,090 |  |  |  | 35,371 |
Pre-need land sales |  |  | - |  |  |  | - |
Deferred policy and pre-need contract acquisition costs |  | $ | 3,974,357 |  |  | $ | 3,815,544 |

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