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Revenues from Contracts with Customers (Tables)

12 Months Ended

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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Reconciliation of Revenues from Cemetery and mortuary contracts to Business Segment Information [Table Text Block]

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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

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