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Schedule of Investments (Details) - USD ($) | 3 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | ---
Mar. 31, 2024 | Dec. 31, 2023 | Mar. 31, 2023 | Dec. 31, 2022
Marketable Securities [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | $ 386,405,977 |  | $ 390,884,441 |  |  |
Available for sale securities, unrecognized holding gain | 3,144,806 |  | 4,550,214 |  |  |
Available for sale securities, unrecognized holding loss | (13,306,827) | [1] | (13,584,120) | [2] |  |
Available for sale securities, allowance for credit losses | (410,549) |  | (314,549) |  | $ (179,500) |
Available for sale securities, estimated fair value | 375,833,407 |  | 381,535,986 |  |  |
Available-for-sale securities, amortized cost basis | 11,160,744 |  | 10,571,505 |  |  |
Available-for-sale securities, gross unrealized gain | 15,161,999 |  | 13,636,071 |  |  |
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (1,711,491) |  | (1,623,226) |  |  |
Mortgage loans on real estate and construction, allowance for losses | (2,921,614) |  | (3,818,653) |  | (2,735,419) | (1,970,311)
Mortgage loans on real estate and construction, discount | (319,236) |  | (324,157) |  |  |
Mortgage loans on real estate and construction | 268,636,784 |  | 275,616,837 |  |  |
Real estate held for investment, net of depreciation | 183,562,322 |  | 183,419,292 |  |  |
Real estate held for sale | 13,122,924 |  | 3,028,973 |  |  |
Policy loans | 13,248,999 |  | 13,264,183 |  |  |
Insurance assignments | 46,710,578 |  | 45,605,322 |  |  |
Federal home loan bank stock | 2,325,900 | [3] | 2,279,800 | [4] |  |
Other investments | 9,813,032 |  | 9,809,148 |  |  |
Allowance for credit losses | (1,587,525) |  | (1,553,836) |  | (1,685,901) | (1,609,951)
Total policy loans and other investments | 70,510,984 |  | 69,404,617 |  |  |
Accrued investment income | 8,961,065 |  | 10,170,790 |  |  |
Total investments | 935,789,485 |  | 936,812,566 |  |  |
Cash and cash equivalents | 164,550,756 |  | 139,923,399 |  | 109,532,247 | 133,483,817
Total cemetery perpetual care trust investments | 8,368,975 |  | 8,082,917 |  |  |
Cemetery perpetual care obligation | 5,384,115 |  | 5,326,196 |  |  |
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 | 108,273,666 |  | 111,450,753 |  |  |
Available for sale securities, unrecognized holding gain | 21,718 |  | 344,425 |  |  |
Available for sale securities, unrecognized holding loss | (1,168,930) | [1] | (1,416,448) | [2] |  |
Available for sale securities, allowance for credit losses |  |  |  |  |  |
Available for sale securities, estimated fair value | 107,126,454 |  | 110,378,730 |  |  |
US States and Political Subdivisions Debt Securities [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 6,314,947 |  | 6,524,083 |  |  |
Available for sale securities, unrecognized holding gain | 327 |  | 500 |  |  |
Available for sale securities, unrecognized holding loss | (312,669) | [1] | (319,260) | [2] |  |
Available for sale securities, allowance for credit losses |  |  |  |  |  |
Available for sale securities, estimated fair value | 6,002,605 |  | 6,205,323 |  |  |
Corporate Debt Securities [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 231,778,966 |  | 232,299,727 |  |  |
Available for sale securities, unrecognized holding gain | 2,770,637 |  | 3,688,642 |  |  |
Available for sale securities, unrecognized holding loss | (7,446,098) | [1] | (7,145,507) | [2] |  |
Available for sale securities, allowance for credit losses | (398,500) |  | (308,500) |  |  |
Available for sale securities, estimated fair value | 226,705,005 |  | 228,534,362 |  |  |
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 39,788,398 |  | 40,359,878 |  |  |
Available for sale securities, unrecognized holding gain | 342,124 |  | 506,647 |  |  |
Available for sale securities, unrecognized holding loss | (4,379,130) | [1] | (4,702,905) | [2] |  |
Available for sale securities, allowance for credit losses | (12,049) |  | (6,049) |  |  |
Available for sale securities, estimated fair value | 35,739,343 |  | 36,157,571 |  |  |
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] |  | [2] |  |
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 | 11,160,744 |  | 10,571,505 |  |  |
Available for sale securities, unrecognized holding gain | 4,284,537 |  | 3,504,141 |  |  |
Available for sale securities, unrecognized holding loss | (283,282) | [1] | (439,575) | [2] |  |
Available-for-sale securities, gross unrealized gain | 15,161,999 |  | 13,636,071 |  |  |
Equity Securities One [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Available-for-sale securities, amortized cost basis | 11,160,744 |  | 10,571,505 |  |  |
Available for sale securities, unrecognized holding gain | 4,284,537 |  | 3,504,141 |  |  |
Available for sale securities, unrecognized holding loss | (283,282) | [1] | (439,575) | [2] |  |
Available-for-sale securities, gross unrealized gain | 15,161,999 |  | 13,636,071 |  |  |
Residential Mortgage [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Mortgage loans on real estate and construction | 106,764,632 |  | 103,153,587 |  |  |
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (1,168,387) |  | (1,135,491) |  |  |
Mortgage loans on real estate and construction, allowance for losses | (1,862,495) |  | (2,390,894) |  | (1,685,100) | (1,739,980)
Mortgage loans on real estate and construction, discount | (159,257) |  | (107,452) |  |  |
Mortgage loans on real estate and construction | 103,574,492 |  | 99,519,750 |  |  |
Real estate held for investment, net of depreciation | 54,638,976 |  | 40,924,865 |  |  |
Real estate held for sale | 859,599 |  |  |  |  |
Residential Construction [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Mortgage loans on real estate and construction | 99,748,408 |  | 104,052,748 |  |  |
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (398,123) |  | (314,746) |  |  |
Mortgage loans on real estate and construction, allowance for losses | (199,497) |  | (208,106) |  | $ (292,188) | $ (43,202)
Mortgage loans on real estate and construction, discount |  |  |  |  |  |
Mortgage loans on real estate and construction | 99,150,788 |  | 103,529,896 |  |  |
Commercial [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Mortgage loans on real estate and construction | 67,076,085 |  | 74,176,538 |  |  |
Real estate held for investment, net of depreciation | 128,923,346 |  | 142,494,427 |  |  |
Real estate held for sale | 12,263,325 |  | 3,028,973 |  |  |
Cemetery Perpectual Care Obligation [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost |  |  | 647,261 |  |  |
Available for sale securities, unrecognized holding gain | 458 |  | 302 |  |  |
Available for sale securities, unrecognized holding loss | (6,788) |  | (5,859) |  |  |
Available for sale securities, estimated fair value | 640,779 |  | 641,704 |  |  |
Accrued investment income | 6,968 |  |  |  |  |
Cash and cash equivalents | 3,021,586 |  | 2,867,047 |  |  |
Total cemetery perpetual care trust investments | 8,368,975 |  | 8,082,917 |  |  |
Cemetery perpetual care obligation | (5,384,115) |  | (5,326,196) |  |  |
Trust investments in excess of trust obligations | 2,984,860 |  | 2,756,721 |  |  |
Cemetery Perpectual Care Obligation [Member] | US Treasury Securities [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 478,900 |  | 477,797 |  |  |
Available for sale securities, unrecognized holding gain | 458 |  | 302 |  |  |
Available for sale securities, unrecognized holding loss | (786) |  | (574) |  |  |
Available for sale securities, estimated fair value | 478,572 |  | 477,525 |  |  |
Cemetery Perpectual Care Obligation [Member] | US States and Political Subdivisions Debt Securities [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 168,209 |  | 115,792 |  |  |
Available for sale securities, unrecognized holding gain |  |  |  |  |  |
Available for sale securities, unrecognized holding loss | (6,002) |  | (5,114) |  |  |
Available for sale securities, estimated fair value | 162,207 |  | 110,678 |  |  |
Cemetery Perpectual Care Obligation [Member] | Industrial Miscellaneous and All Other [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Available-for-sale securities, amortized cost basis | 3,657,164 |  | 3,614,392 |  |  |
Available for sale securities, unrecognized holding gain | 1,066,760 |  | 859,680 |  |  |
Available for sale securities, unrecognized holding loss | (147,635) |  | (146,771) |  |  |
Available-for-sale securities, gross unrealized gain | 4,576,289 |  | 4,327,301 |  |  |
Cemetery Perpectual Care Obligation [Member] | Equity Securities One [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Available-for-sale securities, amortized cost basis | 3,657,164 |  | 3,614,392 |  |  |
Available for sale securities, unrecognized holding gain | 1,066,760 |  | 859,680 |  |  |
Available for sale securities, unrecognized holding loss | (147,635) |  | (146,771) |  |  |
Available-for-sale securities, gross unrealized gain | 4,576,289 |  | 4,327,301 |  |  |
Mortgage loans on real estate and construction | 123,353 |  | 246,865 |  |  |
Cemetery Perpectual Care Obligation [Member] | Residential Construction [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Mortgage loans on real estate and construction | 123,600 |  | $ 247,360 |  |  |
Cemetery Perpectual Care Oblication [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Available for sale securities, amortized cost | 647,109 |  |  |  |  |
Available for sale securities, estimated fair value | 640,779 |  |  |  |  |
Allowance for Credit Losses |  |  |  |  |  |
Cemetery Perpectual Care Oblication [Member] | US Treasury Securities [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Allowance for Credit Losses |  |  |  |  |  |
Cemetery Perpectual Care Oblication [Member] | US States and Political Subdivisions Debt Securities [Member] |  |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |  |
Allowance for Credit Losses |  |  |  |  |  |
[1] | Gross unrealized losses are net of allowance for credit losses
[2] | Gross unrealized losses are net of allowance for credit losses
[3] | Includes $552,600 of Membership stock and $1,773,300 of Activity stock attributable to short-term borrowings and letters of credit.
[4] | Includes $530,900 of Membership stock and $1,748,900 of Activity stock due to short-term advances and letters of credit.

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