XML 87 R75.htm IDEA: XBRL DOCUMENT
v3.24.3

Schedule of Fair Value Assets and Liabilities Measured on a Recurring Basis (Details) - USD ($) | Sep. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |  |  |
Fixed maturity securities, available for sale, at estimated fair value (amortized cost of $347,143,698 and $390,884,441 for 2024 and 2023, respectively; net of allowance for credit losses of $414,602 and $314,549 for 2024 and 2023, respectively) | $ 346,513,336 |  | $ 381,535,986 |
Equity securities | 16,385,571 |  | 13,636,071 |
Loans held for sale | 142,897,741 |  | 126,549,190 |
Restricted assets (1) | 1,747,584 | [1] | 1,853,860 | [2]
Restricted assets (2) | 9,860,911 | [3] | 7,385,203 | [4]
Cemetery perpetual care trust investments (1) | 771,935 |  | 641,704 |
Cemetery perpetual care trust investments (2) | 5,072,421 |  | 4,327,301 |
Derivatives - loan commitments (3) | 5,563,882 | [5] | 4,995,486 | [6]
Total assets accounted for at fair value on a recurring basis | 528,813,381 |  | 540,924,801 |
Derivatives - loan commitments (4) | (3,168,855) | [7] | (3,412,224) | [8]
Total liabilities accounted for at fair value on a recurring basis | (3,168,855) |  | (3,412,224) |
Fair Value, Inputs, Level 1 [Member] |  |  |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |  |  |
Fixed maturity securities, available for sale, at estimated fair value (amortized cost of $347,143,698 and $390,884,441 for 2024 and 2023, respectively; net of allowance for credit losses of $414,602 and $314,549 for 2024 and 2023, respectively) |  |  |  |
Equity securities | 16,385,571 |  | 13,636,071 |
Loans held for sale |  |  |  |
Restricted assets (1) |  | [1] |  | [2]
Restricted assets (2) | 9,860,911 | [3] | 7,385,203 | [4]
Cemetery perpetual care trust investments (1) |  |  |  |
Cemetery perpetual care trust investments (2) | 5,072,421 |  | 4,327,301 |
Derivatives - loan commitments (3) |  | [5] |  | [6]
Total assets accounted for at fair value on a recurring basis | 31,318,903 |  | 25,348,575 |
Derivatives - loan commitments (4) |  | [7] |  | [8]
Total liabilities accounted for at fair value on a recurring basis |  |  |  |
Fair Value, Inputs, Level 2 [Member] |  |  |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |  |  |
Fixed maturity securities, available for sale, at estimated fair value (amortized cost of $347,143,698 and $390,884,441 for 2024 and 2023, respectively; net of allowance for credit losses of $414,602 and $314,549 for 2024 and 2023, respectively) | 345,281,782 |  | 380,297,330 |
Equity securities |  |  |  |
Loans held for sale |  |  |  |
Restricted assets (1) | 1,747,584 | [1] | 1,853,860 | [2]
Restricted assets (2) |  | [3] |  | [4]
Cemetery perpetual care trust investments (1) | 771,935 |  | 641,704 |
Cemetery perpetual care trust investments (2) |  |  |  |
Derivatives - loan commitments (3) |  | [5] |  | [6]
Total assets accounted for at fair value on a recurring basis | 347,801,301 |  | 382,792,894 |
Derivatives - loan commitments (4) |  | [7] |  | [8]
Total liabilities accounted for at fair value on a recurring basis |  |  |  |
Fair Value, Inputs, Level 3 [Member] |  |  |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |  |  |
Fixed maturity securities, available for sale, at estimated fair value (amortized cost of $347,143,698 and $390,884,441 for 2024 and 2023, respectively; net of allowance for credit losses of $414,602 and $314,549 for 2024 and 2023, respectively) | 1,231,554 |  | 1,238,656 |
Equity securities |  |  |  |
Loans held for sale | 142,897,741 |  | 126,549,190 |
Restricted assets (1) |  | [1] |  | [2]
Restricted assets (2) |  | [3] |  | [4]
Cemetery perpetual care trust investments (1) |  |  |  |
Cemetery perpetual care trust investments (2) |  |  |  |
Derivatives - loan commitments (3) | 5,563,882 | [5] | 4,995,486 | [6]
Total assets accounted for at fair value on a recurring basis | 149,693,177 |  | 132,783,332 |
Derivatives - loan commitments (4) | (3,168,855) | [7] | (3,412,224) | [8]
Total liabilities accounted for at fair value on a recurring basis | $ (3,168,855) |  | $ (3,412,224) |
[1] | Fixed maturity securities available for sale
[2] | Fixed maturity securities available for sale
[3] | Equity securities
[4] | Equity securities
[5] | Included in other assets on the consolidated balance sheets
[6] | Included in other assets on the consolidated balance sheets
[7] | Included in other liabilities and accrued expenses on the consolidated balance sheets
[8] | Included in other liabilities and accrued expenses on the consolidated balance sheets

X
- Definition Represents the monetary amount of Assets, Fair Value Disclosure, Recurring, as of the indicated date. + References No definition available. + Details
Name: | SNFCA_AssetsFairValueDisclosureRecurring1
Namespace Prefix: | SNFCA_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Cemetery perpetual care trust investments. + References No definition available. + Details
Name: | SNFCA_CemeteryPerpetualCareTrustInvestments1
Namespace Prefix: | SNFCA_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Cemetery perpetual care trust investments. + References No definition available. + Details
Name: | SNFCA_CemeteryPerpetualCareTrustInvestments2
Namespace Prefix: | SNFCA_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the monetary amount of Derivatives - bank loan interest rate swaps, Interest rate lock commitments, as of the indicated date. + References No definition available. + Details
Name: | SNFCA_DerivativesBankLoanInterestRateSwapsInterestRateLockCommitments
Namespace Prefix: | SNFCA_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the monetary amount of Derivatives - interest rate lock commitments, as of the indicated date. + References No definition available. + Details
Name: | SNFCA_DerivativesInterestRateLockCommitments
Namespace Prefix: | SNFCA_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481830/320-10-45-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479130/326-30-45-1 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecuritiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of restricted investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 860 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (b)(1)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481420/860-30-50-1A Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 954 -SubTopic 210 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477220/954-210-45-4 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 954 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478600/954-210-50-2 + Details
Name: | us-gaap_DebtSecuritiesAvailableForSaleRestricted
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI), classified as current. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482736/825-10-45-1A + Details
Name: | us-gaap_EquitySecuritiesFvNi
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of restricted investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 860 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (b)(1)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481420/860-30-50-1A Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 954 -SubTopic 210 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477220/954-210-45-4 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 954 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478600/954-210-50-2 + Details
Name: | us-gaap_EquitySecuritiesFvNiRestricted
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value of obligations measured on a recurring basis. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2E -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisObligations
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, before valuation allowance, of financing receivable classified as held-for-sale. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481990/310-10-45-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 948 -SubTopic 310 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477011/948-310-45-1 + Details
Name: | us-gaap_LoansReceivableHeldForSaleAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |