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Schedule of Investments (Details) - USD ($)

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Marketable Securities [Line Items]

Available for sale securities, amortized cost

$ 390,884,441

$ 362,750,511

Available for sale securities, unrecognized holding gain

4,550,214

2,282,842

Available for sale securities, unrecognized holding loss

(13,584,120)

^[1]

(19,174,861)

Available for sale securities, allowance for credit losses

(314,549)

Available for sale securities, estimated fair value

381,535,986

345,858,492

Available-for-sale securities, amortized cost basis

10,571,505

9,942,265

Available-for-sale securities, gross unrealized gain

13,636,071

11,682,526

Mortgage loans on real estate and construction

281,382,873

Mortgage loans on real estate and construction, unamortized deferred loan fees, net

(1,623,226)

(1,746,605)

Mortgage loans on real estate and construction, allowance for losses

(3,818,653)

(1,970,311)

$ (1,699,902)

Mortgage loans on real estate and construction, discount

(324,157)

(342,860)

Mortgage loans on real estate and construction

275,616,837

308,123,927

Real estate held for investment, net of depreciation

183,419,292

191,328,616

Real estate held for sale

3,028,973

11,161,582

Policy loans

13,264,183

13,095,473

Insurance assignments

45,605,322

46,942,536

Federal home loan bank stock

2,279,800

^[2]

2,600,300

^[3]

Other investments

9,809,148

9,479,798

Allowance for credit losses

(1,553,836)

(1,609,951)

(1,686,218)

Total policy loans and other investments

69,404,617

70,508,156

Accrued investment income

10,170,790

10,299,826

Total investments

936,812,566

948,963,125

Allowance for doubtful accounts

(1,609,951)

Cash and cash equivalents

139,923,399

133,483,817

141,414,282

Total cemetery perpetual care trust investments

8,082,917

7,276,210

Cemetery perpetual care obligation

5,326,196

5,099,542

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

111,450,753

93,182,210

Available for sale securities, unrecognized holding gain

344,425

180,643

Available for sale securities, unrecognized holding loss

(1,416,448)

^[1]

(2,685,277)

Available for sale securities, allowance for credit losses

Available for sale securities, estimated fair value

110,378,730

90,677,576

US States and Political Subdivisions Debt Securities [Member]

Marketable Securities [Line Items]

Available for sale securities, amortized cost

6,524,083

6,675,071

Available for sale securities, unrecognized holding gain

500

13,869

Available for sale securities, unrecognized holding loss

(319,260)

^[1]

(458,137)

Available for sale securities, allowance for credit losses

Available for sale securities, estimated fair value

6,205,323

6,230,803

Corporate Debt Securities [Member]

Marketable Securities [Line Items]

Available for sale securities, amortized cost

232,299,727

229,141,544

Available for sale securities, unrecognized holding gain

3,688,642

1,909,630

Available for sale securities, unrecognized holding loss

(7,145,507)

^[1]

(11,930,773)

Available for sale securities, allowance for credit losses

(308,500)

Available for sale securities, estimated fair value

228,534,362

219,120,401

Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member]

Marketable Securities [Line Items]

Available for sale securities, amortized cost

40,359,878

33,501,686

Available for sale securities, unrecognized holding gain

506,647

168,700

Available for sale securities, unrecognized holding loss

(4,702,905)

^[1]

(4,100,674)

Available for sale securities, allowance for credit losses

(6,049)

Available for sale securities, estimated fair value

36,157,571

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

10,571,505

9,942,265

Available for sale securities, unrecognized holding gain

3,504,141

2,688,375

Available for sale securities, unrecognized holding loss

(439,575)

^[1]

(948,114)

Available-for-sale securities, gross unrealized gain

13,636,071

11,682,526

Equity Securities One [Member]

Marketable Securities [Line Items]

Available-for-sale securities, amortized cost basis

10,571,505

9,942,265

Available for sale securities, unrecognized holding gain

3,504,141

2,688,375

Available for sale securities, unrecognized holding loss

(439,575)

^[1]

(948,114)

Available-for-sale securities, gross unrealized gain

13,636,071

11,682,526

Residential Mortgage [Member]

Marketable Securities [Line Items]

Mortgage loans on real estate and construction

103,153,587

93,355,623

Mortgage loans on real estate and construction, unamortized deferred loan fees, net

(1,135,491)

(1,212,994)

Mortgage loans on real estate and construction, allowance for losses

(2,390,894)

(1,739,980)

(1,469,571)

Mortgage loans on real estate and construction, discount

(107,452)

(111,873)

Mortgage loans on real estate and construction

99,519,750

90,290,776

Real estate held for investment, net of depreciation

40,924,865

38,437,960

Real estate held for sale

11,010,029

Residential Construction [Member]

Marketable Securities [Line Items]

Mortgage loans on real estate and construction

104,052,748

172,516,125

Mortgage loans on real estate and construction, unamortized deferred loan fees, net

(314,746)

(333,846)

Mortgage loans on real estate and construction, allowance for losses

(208,106)

(43,202)

$ (43,202)

Mortgage loans on real estate and construction, discount

Mortgage loans on real estate and construction

103,529,896

172,139,077

Commercial [Member]

Marketable Securities [Line Items]

Mortgage loans on real estate and construction

74,176,538

46,311,955

Real estate held for investment, net of depreciation

142,494,427

152,890,656

Real estate held for sale

3,028,973

151,553

Cemetery Perpectual Care Obligation [Member]

Marketable Securities [Line Items]

Available for sale securities, amortized cost

647,261

263,205

Available for sale securities, unrecognized holding gain

302

42

Available for sale securities, unrecognized holding loss

(5,859)

(8,516)

Available for sale securities, estimated fair value

641,704

254,731

Cash and cash equivalents

2,867,047

1,925,978

Total cemetery perpetual care trust investments

8,082,917

7,276,210

Cemetery perpetual care obligation

(5,326,196)

(5,099,542)

Trust investments in excess of trust obligations

2,756,721

2,176,668

Cemetery Perpectual Care Obligation [Member] | US Treasury Securities [Member]

Marketable Securities [Line Items]

Available for sale securities, amortized cost

477,797

89,004

Available for sale securities, unrecognized holding gain

302

42

Available for sale securities, unrecognized holding loss

(574)

(38)

Available for sale securities, estimated fair value

477,525

89,008

Cemetery Perpectual Care Obligation [Member] | US States and Political Subdivisions Debt Securities [Member]

Marketable Securities [Line Items]

Available for sale securities, amortized cost

115,792

174,201

Available for sale securities, unrecognized holding gain

Available for sale securities, unrecognized holding loss

(5,114)

(8,478)

Available for sale securities, estimated fair value

110,678

165,723

Cemetery Perpectual Care Obligation [Member] | Industrial Miscellaneous and All Other [Member]

Marketable Securities [Line Items]

Available-for-sale securities, amortized cost basis

3,614,392

3,195,942

Available for sale securities, unrecognized holding gain

859,680

584,383

Available for sale securities, unrecognized holding loss

(146,771)

(175,163)

Available-for-sale securities, gross unrealized gain

4,327,301

3,605,162

Cemetery Perpectual Care Obligation [Member] | Equity Securities One [Member]

Marketable Securities [Line Items]

Available-for-sale securities, amortized cost basis

3,614,392

3,195,942

Available for sale securities, unrecognized holding gain

859,680

584,383

Available for sale securities, unrecognized holding loss

(146,771)

(175,163)

Available-for-sale securities, gross unrealized gain

4,327,301

3,605,162

Mortgage loans on real estate and construction

246,865

Cemetery Perpectual Care Obligation [Member] | Residential Construction [Member]

Marketable Securities [Line Items]

Mortgage loans on real estate and construction

247,360

1,506,517

Real estate held for investment, net of depreciation

$ 16,178

Cemetery Perpectual Care Oblication [Member]

Marketable Securities [Line Items]

Available for sale securities, amortized cost

$ 647,261

[1]	Gross unrealized losses are net of allowance for credit losses
[2]	Includes $530,900 of Membership stock and $1,748,900 of Activity stock due to short-term advances and letters of credit.
[3]	Includes $938,500 of Membership stock and $1,661,800 of Activity stock due to short-term advances and letters of credit.

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