XML 88 R76.htm IDEA: XBRL DOCUMENT v3.25.2
Schedule of Financial Instruments Carried at Other Than Fair Value (Details) - USD ($)
Jun. 30, 2025
Dec. 31, 2024
Dec. 31, 2023
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment $ 324,403,996 $ 301,747,358  
Other investments and policy loans (net of allowance for credit losses of $1,481,032 and $1,536,926 for 2025 and 2024, respectively) 85,691,489 74,855,041  
Restricted assets 29,461,821 23,806,836  
Cemetery perpetual care trust investments 9,282,641 8,836,503  
Mortgage servicing rights 2,714,310 2,939,878 $ 3,461,146
Mortgage servicing rights, estimated fair value 4,160,130 4,552,316  
Bank and other loans payable (122,931,941) (106,740,104)  
Future policy benefits and unpaid claims (959,492,863) (944,811,843)  
Residential Mortgage [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment 90,130,844 89,780,350  
Other investments and policy loans, estimated fair value 91,001,081 90,168,328  
Residential Mortgage [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment  
Residential Mortgage [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment  
Residential Mortgage [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment 91,001,081 90,168,328  
Residential Construction [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment 164,679,678 150,211,240  
Other investments and policy loans, estimated fair value 164,679,678 150,211,240  
Residential Construction [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment  
Residential Construction [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment  
Residential Construction [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment 164,679,678 150,211,240  
Commercial Loan [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment 69,593,474 61,755,768  
Other investments and policy loans, estimated fair value 71,148,434 60,864,775  
Commercial Loan [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment  
Commercial Loan [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment  
Commercial Loan [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment 71,148,434 60,864,775  
Mortgage Loans Net 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment 324,403,996 301,747,358  
Other investments and policy loans, estimated fair value 326,829,193 301,244,343  
Other investments and policy loans (net of allowance for credit losses of $1,481,032 and $1,536,926 for 2025 and 2024, respectively) 14,208,030 14,019,248  
Mortgage Loans Net 1 [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment  
Mortgage Loans Net 1 [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment  
Mortgage Loans Net 1 [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage loans held for investment 326,829,193 301,244,343  
Policy Loan [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Other investments and policy loans, estimated fair value 14,208,030 14,019,248  
Policy Loan [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Other investments and policy loans (net of allowance for credit losses of $1,481,032 and $1,536,926 for 2025 and 2024, respectively)  
Policy Loan [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Other investments and policy loans (net of allowance for credit losses of $1,481,032 and $1,536,926 for 2025 and 2024, respectively)  
Policy Loan [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Other investments and policy loans (net of allowance for credit losses of $1,481,032 and $1,536,926 for 2025 and 2024, respectively) 14,208,030 14,019,248  
Insurance Assignments [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Other investments and policy loans (net of allowance for credit losses of $1,481,032 and $1,536,926 for 2025 and 2024, respectively) 43,680,960 [1] 46,956,932 [2]  
Other investments and policy loans, estimated fair value 43,680,960 [1] 46,956,932 [2]  
Insurance Assignments [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Other investments and policy loans (net of allowance for credit losses of $1,481,032 and $1,536,926 for 2025 and 2024, respectively) [1] [2]  
Insurance Assignments [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Other investments and policy loans (net of allowance for credit losses of $1,481,032 and $1,536,926 for 2025 and 2024, respectively) [1] [2]  
Insurance Assignments [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Other investments and policy loans (net of allowance for credit losses of $1,481,032 and $1,536,926 for 2025 and 2024, respectively) 43,680,960 [1] 46,956,932 [2]  
Restricted Assets [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Restricted assets 1,143,987 [3] 983,834 [4]  
Restricted assets, estimated fair value 1,143,987 [3] 983,834 [4]  
Restricted Assets [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Restricted assets [3] [4]  
Restricted Assets [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Restricted assets [3] [4]  
Restricted Assets [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Restricted assets 1,143,987 [3] 983,834 [4]  
Cemetery Perpetual Care Trust Investments [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Cemetery perpetual care trust investments 1,723,637 [3] 2,141,464 [4]  
Cemetery perpetual care trust investments, estimated fair value 1,723,637 [3] 2,141,464 [4]  
Cemetery Perpetual Care Trust Investments [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Cemetery perpetual care trust investments [3] [4]  
Cemetery Perpetual Care Trust Investments [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Cemetery perpetual care trust investments [3] [4]  
Cemetery Perpetual Care Trust Investments [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Cemetery perpetual care trust investments 1,723,637 [3] 2,141,464 [4]  
Mortgage Servicing Rights [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage servicing rights 2,714,310 2,939,878  
Mortgage servicing rights, estimated fair value 4,160,130 4,552,316  
Mortgage Servicing Rights [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage servicing rights  
Mortgage Servicing Rights [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage servicing rights  
Mortgage Servicing Rights [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Mortgage servicing rights 4,160,130 4,552,316  
Bank And Other Loans Payable [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Bank and other loans payable (122,931,941) (106,740,104)  
Bank and other loans payable, estimated fair value (109,365,273) (90,455,678)  
Bank And Other Loans Payable [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Bank and other loans payable  
Bank And Other Loans Payable [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Bank and other loans payable  
Future policy benefits and unpaid claims [5] [6]  
Bank And Other Loans Payable [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Bank and other loans payable (109,365,273) (90,455,678)  
Policyholder Account Balances [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Future policy benefits and unpaid claims (36,350,373) [5] (37,066,043) [6]  
Future policy benefits and unpaid claims, estimated fair value (36,396,788) [5] (37,626,593) [6]  
Policyholder Account Balances [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Future policy benefits and unpaid claims [5] [6]  
Policyholder Account Balances [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Future policy benefits and unpaid claims (36,396,788) [5] (37,626,593) [6]  
Future Policy Benefits Annuities [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Future policy benefits and unpaid claims (105,422,065) [5] (105,716,087) [6]  
Future policy benefits and unpaid claims, estimated fair value (104,473,330) [5] (104,611,544) [6]  
Future Policy Benefits Annuities [Member] | Fair Value, Inputs, Level 1 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Future policy benefits and unpaid claims [5] [6]  
Future Policy Benefits Annuities [Member] | Fair Value, Inputs, Level 2 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Future policy benefits and unpaid claims [5] [6]  
Future Policy Benefits Annuities [Member] | Fair Value, Inputs, Level 3 [Member]      
Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]      
Future policy benefits and unpaid claims $ (104,473,330) [5] $ (104,611,544) [6]  
[1] Included in other investments and policy loans on the condensed consolidated balance sheets
[2] Included in other investments and policy loans on the consolidated balance sheets
[3] Mortgage loans held for investment
[4] Mortgage loans held for investment
[5] Included in future policy benefits and unpaid claims on the condensed consolidated balance sheets
[6] Included in future policy benefits and unpaid claims on the consolidated balance sheets