XML 35 R23.htm IDEA: XBRL DOCUMENT
v3.25.3

Accumulated Other Comprehensive Income (loss) | 9 Months Ended
--- | ---
Sep. 30, 2025
Equity [Abstract] |
Accumulated Other Comprehensive Income (loss) | 16) Accumulated Other Comprehensive Income (loss) The following table summarizes the changes in accumulated other comprehensive income (loss): Schedule of Changes in Accumulated Other Comprehensive Income (Loss)
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Unrealized gains on fixed maturity securities available for sale |  | $ | 3,546,952 |  |  | $ | 10,595,637 |  |  | $ | 9,978,130 |  |  | $ | 8,809,823 |
Amounts reclassified into net earnings |  |  | (193,672 | ) |  |  | (152,147 | ) |  |  | (142,876 | ) |  |  | (148,472 | )
Net unrealized gains before taxes |  |  | 3,353,280 |  |  |  | 10,443,490 |  |  |  | 9,835,254 |  |  |  | 8,661,351 |
Tax (expense) |  |  | (704,684 | ) |  |  | (2,198,474 | ) |  |  | (2,066,384 | ) |  |  | (1,824,502 | )
Net |  |  | 2,648,596 |  |  |  | 8,245,016 |  |  |  | 7,768,870 |  |  |  | 6,836,849 |
Unrealized gains on restricted assets (1) |  |  | 7,118 |  |  |  | 9,353 |  |  |  | 6,586 |  |  |  | 5,770 |
Tax (expense) |  |  | (1,773 | ) |  |  | (2,330 | ) |  |  | (1,641 | ) |  |  | (1,437 | )
Net |  |  | 5,345 |  |  |  | 7,023 |  |  |  | 4,945 |  |  |  | 4,333 |
Unrealized gains on cemetery perpetual care trust investments (1) |  |  | 4,056 |  |  |  | 4,263 |  |  |  | 5,720 |  |  |  | 2,438 |
Unrealized gains |  |  | 4,056 |  |  |  | 4,263 |  |  |  | 5,720 |  |  |  | 2,438 |
Tax (expense) |  |  | (1,010 | ) |  |  | (1,062 | ) |  |  | (1,425 | ) |  |  | (607 | )
Net |  |  | 3,046 |  |  |  | 3,201 |  |  |  | 4,295 |  |  |  | 1,831 |
Other comprehensive income changes |  | $ | 2,656,987 |  |  | $ | 8,255,240 |  |  | $ | 7,778,110 |  |  | $ | 6,843,013 |
(1) | Fixed maturity securities available for sale
The following table presents the accumulated balances of other comprehensive income (loss) as of September 30, 2025: Schedule of Accumulated Balances of Other Comprehensive Income
|  | Beginning Balance December 31, 2024 |  |  | Change for the period |  |  | Ending Balance September 30, 2025 |
Unrealized gains (losses) on fixed maturity securities available for sale |  | $ | (6,941,915 | ) |  | $ | 7,768,870 |  |  | $ | 826,955 |
Unrealized gains (losses) on restricted assets (1) |  |  | (4,126 | ) |  |  | 4,945 |  |  |  | 819 |
Unrealized gains (losses) on cemetery perpetual care trust investments (1) |  |  | (5,225 | ) |  |  | 4,295 |  |  |  | (930 | )
Other comprehensive income (loss) |  | $ | (6,951,266 | ) |  | $ | 7,778,110 |  |  | $ | 826,844 |
(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

X
- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration