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v3.25.3

Investments (Details Narrative) - USD ($) | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2025 | Sep. 30, 2024 | Sep. 30, 2025 | Sep. 30, 2024 | Dec. 31, 2024
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Credit loss recognized | $ 45,882 | $ 20,342 | $ 111,875 | $ 100,053 |
Fixed maturity securities rated investment grade, percent | 98.50% |  | 98.50% |  | 97.70%
Bank loan carrying values | $ 123,096,234 |  | $ 123,096,234 |  | $ 106,740,104
Interest not accrued on non-performing loans | 1,043,517 |  | 1,043,517 |  | 244,000
Loan commitment | 221,215,527 |  | 221,215,527 |  |
Loan amount drawn | 168,880,381 |  | 168,880,381 |  |
Restricted assets | 1,445,769 |  | 1,445,769 |  | 1,939,269
Net investment income | 20,109,600 | 17,799,096 | 59,893,212 | 55,790,472 |
Cemeteries and Mortuaries [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Net investment income | 1,168,268 |  | 1,168,268 |  | 2,124,268
Net realized gains | 711,436 | 1,140,136 | 1,196,591 | 1,519,487 |
Net investment income | $ 319,480 | 393,811 | $ 686,952 | 1,798,170 |
HHH Real Estate LLC [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Ownership interest | 50.00% |  | 50.00% |  |
Carrying value of the equity investment | $ 11,163,125 |  | $ 11,163,125 |  |
SN Oquirrh LLC [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Carrying value of the equity investment | 870,063 |  | 870,063 |  | 1,500,000
SN Towns LLC [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Carrying value of the equity investment | $ 2,614,037 |  | $ 2,614,037 |  | $ 4,063,537
UTAH |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Loan percentage | 59.00% |  | 59.00% |  | 56.00%
FLORIDA |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Loan percentage | 8.00% |  | 8.00% |  | 8.00%
ARIZONA |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Loan percentage | 6.00% |  | 6.00% |  | 9.00%
CALIFORNIA |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Loan percentage | 6.00% |  | 6.00% |  |
TEXAS |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Loan percentage | 4.00% |  | 4.00% |  | 6.00%
Minimum [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Interest rate | 2.00% |  | 2.00% |  |
Mortgage loans term |  |  | 9 months |  |
Mortgage loans amortization period |  |  | 0 years |  |
Minimum [Member] | Loans [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Interest rate | 5.25% |  | 5.25% |  |
Loan commitment ranges | 50.00% |  | 50.00% |  |
Maximum [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Interest rate | 10.50% |  | 10.50% |  |
Mortgage loans term |  |  | 30 years |  |
Mortgage loans amortization period |  |  | 30 years |  |
Maximum [Member] | Loans [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Interest rate | 8.50% |  | 8.50% |  |
Loan commitment ranges | 85.00% |  | 85.00% |  |
Federal Home Loan Bank of Des Moines and Dallas [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
FHLB advances owed | $ 21,000,000 |  | $ 21,000,000 |  |
Advances received from FHLB | $ 69,000,000 |  | 69,000,000 |  |
Advances repaid to FHLB |  |  | $ 48,000,000 |  |
359 Securities [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Average market value over amortized cost | 94.10% |  | 94.10% |  |
706 Securities [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Average market value over amortized cost |  |  |  |  | 94.90%
Commercial Real Estate [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Collateral for bank loans | $ 116,012,235 |  | $ 116,012,235 |  | $ 119,889,846
Bank loan carrying values | 94,597,809 |  | 94,597,809 |  | 96,007,488
Depreciation expense | 1,432,750 | 1,420,367 | 4,287,687 | 4,366,462 |
Residential Real Estate [Member] |  |  |  |  |
Debt Securities, Available-for-Sale [Line Items] |  |  |  |  |
Depreciation expense | 2,732 | $ 2,653 | 8,139 | $ 7,958 |
Foreclosed real estate expense | $ 1,467,850 |  | $ 1,467,850 |  | $ 1,126,480

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