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Accumulated Other Comprehensive Income (loss) (Tables)

6 Months Ended

Jun. 30, 2025

The following table summarizes the changes in accumulated other comprehensive income (loss):

	2025			2024			2025			2024
	Three Months Ended June 30,						Six Months Ended June 30,
	2025			2024			2025			2024

Unrealized gains (losses) on fixed maturity securities available for sale	$	2,642,449		$	(654,164	)	$	6,558,703		$	(1,689,264	)
Amounts reclassified into net earnings		50,796			3,675			(76,729	)		(92,876	)
Net unrealized gains (losses) before taxes		2,693,245			(650,489	)		6,481,974			(1,782,140	)
Tax (expense) benefit		(565,252	)		135,422			(1,361,701	)		373,973
Net		2,127,993			(515,067	)		5,120,273			(1,408,167	)
Unrealized losses on restricted assets (1)		(4,819	)		(1,694	)		(532	)		(3,583	)
Tax benefit		1,200			422			132			893
Net		(3,619	)		(1,272	)		(400	)		(2,690	)
Unrealized gains (losses) on cemetery perpetual care trust investments (1)		(1,150	)		(1,052	)		1,665			(1,825	)
Unrealized gains (losses)		(1,150	)		(1,052	)		1,665			(1,825	)
Tax (expense) benefit		287			262			(415	)		455
Net		(863	)		(790	)		1,250			(1,370	)
Other comprehensive income (loss) changes	$	2,123,511		$	(517,129	)	$	5,121,123		$	(1,412,227	)

(1)	Fixed maturity securities available for sale

The following table presents the accumulated balances of other comprehensive income (loss) as of June 30, 2025:

	Beginning Balance December 31, 2024			Change for the period			Ending Balance June 30, 2025
Unrealized gains (losses) on fixed maturity securities available for sale	$	(6,941,915	)	$	5,120,273		$	(1,821,642	)
Unrealized losses on restricted assets (1)		(4,126	)		(400	)		(4,526	)
Unrealized gains (losses) on cemetery perpetual care trust investments (1)		(5,225	)		1,250			(3,975	)
Other comprehensive income (loss)	$	(6,951,266	)	$	5,121,123		$	(1,830,143	)

(1)	Fixed maturity securities available for sale

The following table presents the accumulated balances of other comprehensive income (loss) as of December 31, 2024:

	Beginning Balance December 31, 2023			Change for the period			Ending Balance December 31, 2024
Unrealized losses on fixed maturity securities available for sale	$	(6,876,629	)	$	(65,286	)	$	(6,941,915	)
Unrealized gains (losses) on restricted assets (1)		(4,757	)		631			(4,126	)
Unrealized losses on cemetery perpetual care trust investments (1)		(4,172	)		(1,053	)		(5,225	)
Other comprehensive loss	$	(6,885,558	)	$	(65,708	)	$	(6,951,266	)

(1)	Fixed maturity securities available for sale