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Accumulated Other Comprehensive Income (loss) (Tables)

9 Months Ended

Sep. 30, 2025

The following table summarizes the 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:

	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