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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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