v3.26.1
Schedule of Revenues and Expenses by Reportable Segment (Details) - USD ($)
 3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Segment Reporting [Line Items]    
Revenue from external customers $ 60,078,736 $ 61,888,987
Net investment income 18,501,348 19,202,624
Gains on investments and other assets 350,748 586,021
Other revenues 797,948 1,062,091
Intersegment revenues 1,679,288 1,525,627
Total segment revenues 81,408,068 84,265,350
Elimination of intersegment revenues (1,679,288) (1,525,627)
Total consolidated revenues 79,728,780 82,739,723
Policyholder benefits and claims 24,539,397 25,455,174
Amortization of deferred policy and pre-need acquisition costs and value of business acquired 2,979,318 2,796,999
Selling, general and administrative expenses:    
Commissions 8,793,860 10,438,381
Personnel 20,601,636 22,182,408
Advertising 737,063 823,945
Rent and rent related 822,277 988,611
Depreciation on property and equipment 580,090 615,135
Cost related to funding mortgage loans 1,673,977 1,415,252
Costs of goods and services sold-mortuaries and cemeteries 1,233,449 1,253,270
Income tax expense (benefit) 2,050,892 1,836,598
Segment net earnings (loss) 7,001,426 6,413,735
Net earnings 7,001,426 6,413,735
Segment assets 1,602,037,081 1,561,577,933
Elimination of intersegment assets (21,253,140) (30,644,368)
Total consolidated assets 1,580,783,941 1,530,933,565
Expenditures for long-lived assets 31,660,107 17,084,737
Life Insurance [Member]    
Segment Reporting [Line Items]    
Revenue from external customers 28,855,254 29,779,525
Net investment income 17,717,277 18,630,945
Gains on investments and other assets 382,514 290,534
Other revenues 375,052 585,598
Intersegment revenues 1,523,146 1,319,923
Total segment revenues 48,853,243 50,606,525
Policyholder benefits and claims 24,539,397 25,455,174
Amortization of deferred policy and pre-need acquisition costs and value of business acquired 2,689,374 2,623,034
Selling, general and administrative expenses:    
Commissions 472,826 862,343
Personnel 8,738,857 8,526,188
Advertising 90,904 99,976
Rent and rent related 94,375 99,790
Depreciation on property and equipment 213,559 242,812
Cost related to funding mortgage loans
Data processing and IT related 354,819 [1] 235,788 [2]
Premium taxes on insurance premiums and other considerations 659,615 [1] 718,071 [2]
Other segment items 2,349,313 [1],[3] 2,624,538 [2],[4]
Intersegment expenses 156,141 [5] 205,558 [6]
Interest expense 892,777 906,447
Costs of goods and services sold-mortuaries and cemeteries
Income tax expense (benefit) 1,663,288 1,785,207
Segment net earnings (loss) 5,937,998 6,221,599
Segment assets 1,412,106,259 1,360,748,004
Expenditures for long-lived assets 31,477,400 16,717,670
Cemetery/Mortuary [Member]    
Segment Reporting [Line Items]    
Revenue from external customers 7,733,823 7,300,221
Net investment income 652,531 421,253
Gains on investments and other assets (74,328) 209,970
Other revenues 160,642 187,850
Intersegment revenues 83,836 83,836
Total segment revenues 8,556,504 8,203,130
Policyholder benefits and claims
Amortization of deferred policy and pre-need acquisition costs and value of business acquired 289,944 173,965
Selling, general and administrative expenses:    
Commissions 238,209 208,420
Personnel 2,733,070 2,538,026
Advertising 101,937 151,609
Rent and rent related 37,903 38,038
Depreciation on property and equipment 241,226 212,361
Cost related to funding mortgage loans
Data processing and IT related 88,667 [1] 70,526 [2]
Premium taxes on insurance premiums and other considerations [1] [2]
Other segment items 1,362,050 [1],[3] 1,231,210 [2],[4]
Intersegment expenses 80,089 [5] 87,441 [6]
Interest expense 708 163
Costs of goods and services sold-mortuaries and cemeteries 1,233,449 1,253,270
Income tax expense (benefit) 518,697 534,844
Segment net earnings (loss) 1,630,555 1,703,257
Segment assets 108,161,913 100,073,999
Expenditures for long-lived assets 182,707 257,933
Mortgage [Member]    
Segment Reporting [Line Items]    
Revenue from external customers 23,489,659 24,809,241
Net investment income 131,540 150,426
Gains on investments and other assets 42,562 85,517
Other revenues 262,254 288,643
Intersegment revenues 72,306 121,868
Total segment revenues 23,998,321 25,455,695
Policyholder benefits and claims
Amortization of deferred policy and pre-need acquisition costs and value of business acquired
Selling, general and administrative expenses:    
Commissions 8,082,825 9,367,618
Personnel 9,129,709 11,118,194
Advertising 544,222 572,360
Rent and rent related 689,999 850,783
Depreciation on property and equipment 125,305 159,962
Cost related to funding mortgage loans 1,673,977 1,415,252
Data processing and IT related 1,031,269 [1] 878,110 [2]
Premium taxes on insurance premiums and other considerations [1] [2]
Other segment items 1,873,463 [1],[3] 1,642,444 [2],[4]
Intersegment expenses 1,443,058 [5] 1,232,628 [6]
Interest expense 102,714 212,918
Costs of goods and services sold-mortuaries and cemeteries
Income tax expense (benefit) (131,093) (483,453)
Segment net earnings (loss) (567,127) (1,511,121)
Segment assets 81,768,909 100,755,930
Expenditures for long-lived assets $ 109,134
[1] Included in other expenses on the condensed consolidated statements of earnings. Data processing and IT related expenses includes various software subscriptions, maintenance, consulting, support and storage fees.
[2] Included in other expenses on the condensed consolidated statements of earnings. Data processing and IT related expenses includes various software subscriptions, maintenance, consulting, support and storage fees.
[3] For each reportable segment, other segment items includes:
[4] For each reportable segment, other segment items includes:
[5] For each reportable segment, intersegment expenses includes:
[6] For each reportable segment, intersegment expenses includes: