v3.26.1
Schedule of Error Correcetion Prior Period Adjustments (Details) - USD ($)
 3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Benefits and expenses:        
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    
Total benefits and expenses 70,676,462 74,489,390    
Earnings before income taxes 9,052,318 8,250,333    
Income tax expense (2,050,892) (1,836,598)    
Net earnings $ 7,001,426 $ 6,413,735    
Net earnings per Class A equivalent common share [1] $ 0.28 $ 0.26 [2]    
Net earnings per Class A equivalent common share - assuming dilution [1] $ 0.27 $ 0.25 [2]    
Other comprehensive income:        
Unrealized gains on fixed maturity securities available for sale $ (4,316,311) $ 3,861,257    
Interest rate remeasurement of future policy benefits 14,536,081 (8,122,845)    
Other comprehensive income (loss), before income tax 10,216,794 (4,254,485)    
Income tax benefit (expense) (2,142,855) 892,348    
Other comprehensive income (loss), net of income tax 8,073,939 (3,362,137)    
Comprehensive income (loss) 15,075,365 3,051,598    
Accumulated other comprehensive income (loss) 36,836,062 30,357,492 $ 28,762,123 $ 33,719,629
Retained earnings 255,796,901 234,218,174 248,795,475  
Total stockholders’ equity $ 425,515,510 385,325,528 $ 410,368,728 $ 381,898,427
Previously Reported [Member]        
Benefits and expenses:        
Policyholder benefits and claims   26,235,077    
Amortization of deferred policy and pre-need acquisition costs and value of business acquired   4,696,535    
Total benefits and expenses   77,168,829    
Earnings before income taxes   5,570,894    
Income tax expense   (1,232,602)    
Net earnings   $ 4,338,292    
Net earnings per Class A equivalent common share [2]   $ 0.18    
Net earnings per Class A equivalent common share - assuming dilution [2]   $ 0.18    
Other comprehensive income:        
Unrealized gains on fixed maturity securities available for sale   $ 3,788,729    
Interest rate remeasurement of future policy benefits      
Other comprehensive income (loss), before income tax   3,795,832    
Income tax benefit (expense)   (798,220)    
Other comprehensive income (loss), net of income tax   2,997,612    
Comprehensive income (loss)   7,335,904    
Accumulated other comprehensive income (loss)   (3,953,654)    
Retained earnings   229,697,478    
Total stockholders’ equity   346,493,686    
Revision of Prior Period, Adjustment [Member]        
Benefits and expenses:        
Policyholder benefits and claims   (779,903)    
Amortization of deferred policy and pre-need acquisition costs and value of business acquired   (1,899,536)    
Total benefits and expenses   (2,679,439)    
Earnings before income taxes   2,679,439    
Income tax expense   (603,996)    
Net earnings   $ 2,075,443    
Net earnings per Class A equivalent common share [2]   $ 0.08    
Net earnings per Class A equivalent common share - assuming dilution [2]   $ 0.07    
Other comprehensive income:        
Unrealized gains on fixed maturity securities available for sale   $ 72,528    
Interest rate remeasurement of future policy benefits   (8,122,845)    
Other comprehensive income (loss), before income tax   (8,050,317)    
Income tax benefit (expense)   1,690,568    
Other comprehensive income (loss), net of income tax   (6,359,749)    
Comprehensive income (loss)   (4,284,306)    
Accumulated other comprehensive income (loss)   34,311,146    
Retained earnings   4,520,696    
Total stockholders’ equity   $ 38,831,842    
[1] Net earnings per share have been adjusted retroactively for the effect of annual stock dividends. The weighted-average shares outstanding includes the weighted-average Class A common shares and the weighted-average Class C common shares determined on an equivalent Class A common stock basis. Net earnings per common share represent net earnings per equivalent Class A common share.
[2] Adjusted retroactively for the effect of annual stock dividends