v3.26.1
Schedule of Error Correcetion Prior Period Adjustments (Details) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2026
Mar. 31, 2026
Jun. 30, 2025
Mar. 31, 2025
Jun. 30, 2026
Jun. 30, 2025
Dec. 31, 2025
Dec. 31, 2024
Benefits and expenses:                
Policyholder benefits and claims $ 24,317,248   $ 25,515,540   $ 48,856,645 $ 50,970,714    
Amortization of deferred policy and pre-need acquisition costs and value of business acquired 2,937,896   2,873,507   5,917,214 5,670,506    
Total benefits and expenses 72,267,339   78,802,480   142,943,801 153,291,870    
Earnings before income taxes 11,658,709   10,738,669   20,711,027 18,989,002    
Income tax expense (2,677,012)   (2,367,914)   (4,727,904) (4,204,512)    
Net earnings $ 8,981,697 $ 7,001,426 $ 8,370,755 $ 6,413,735 $ 15,983,123 $ 14,784,490    
Net earnings per Class A equivalent common share [1] $ 0.34   $ 0.32 [2]   $ 0.61 $ 0.57 [2]    
Net earnings per Class A equivalent common share - assuming dilution [1] $ 0.33   $ 0.31 [2]   $ 0.60 $ 0.55 [2]    
Other comprehensive income:                
Unrealized gains on fixed maturity securities available for sale $ (473,827)   $ 2,772,234   $ (4,790,137) $ 6,633,491    
Interest rate remeasurement of future policy benefits (1,632,362)   (2,038,836)   12,903,719 (10,161,681)    
Other comprehensive income (loss), before income tax (2,105,208)   727,429   8,111,587 (3,527,057)    
Income tax benefit (expense) 443,850   (152,197)   (1,699,006) 740,152    
Other comprehensive income (loss), net of income tax (1,661,358)   575,232   6,412,581 (2,786,905)    
Comprehensive income (loss) 7,320,339   8,945,987   22,395,704 11,997,585    
Accumulated other comprehensive income (loss) 35,174,704   30,932,724   35,174,704 30,932,724 $ 28,762,123 $ 33,719,629
Retained earnings 251,835,042   231,428,889   251,835,042 231,428,889 248,795,475  
Total stockholders’ equity $ 433,035,918 $ 425,515,510 393,902,681 $ 385,325,528 $ 433,035,918 393,902,681 $ 410,368,728 $ 381,898,427
Previously Reported [Member]                
Benefits and expenses:                
Policyholder benefits and claims     25,053,422     51,288,499    
Amortization of deferred policy and pre-need acquisition costs and value of business acquired     5,737,675     10,434,210    
Total benefits and expenses     81,204,530     158,373,359    
Earnings before income taxes     8,336,619     13,907,513    
Income tax expense     (1,830,264)     (3,062,866)    
Net earnings     $ 6,506,355     $ 10,844,647    
Net earnings per Class A equivalent common share [2]     $ 0.25     $ 0.42    
Net earnings per Class A equivalent common share - assuming dilution [2]     $ 0.24     $ 0.40    
Other comprehensive income:                
Unrealized gains on fixed maturity securities available for sale     $ 2,693,245     $ 6,481,974    
Interest rate remeasurement of future policy benefits            
Other comprehensive income (loss), before income tax     2,687,276     6,483,107    
Income tax benefit (expense)     (563,765)     (1,361,984)    
Other comprehensive income (loss), net of income tax     2,123,511     5,121,123    
Comprehensive income (loss)     8,629,866     15,965,770    
Accumulated other comprehensive income (loss)     (1,830,143)     (1,830,143)    
Retained earnings     225,043,793     225,043,793    
Total stockholders’ equity     354,754,718     354,754,718    
Revision of Prior Period, Adjustment [Member]                
Benefits and expenses:                
Policyholder benefits and claims     462,118     (317,785)    
Amortization of deferred policy and pre-need acquisition costs and value of business acquired     (2,864,168)     (4,763,704)    
Total benefits and expenses     (2,402,050)     (5,081,489)    
Earnings before income taxes     2,402,050     5,081,489    
Income tax expense     (537,650)     (1,141,646)    
Net earnings     $ 1,864,400     $ 3,939,843    
Net earnings per Class A equivalent common share [2]     $ 0.07     $ 0.15    
Net earnings per Class A equivalent common share - assuming dilution [2]     $ 0.07     $ 0.15    
Other comprehensive income:                
Unrealized gains on fixed maturity securities available for sale     $ 78,989     $ 151,517    
Interest rate remeasurement of future policy benefits     (2,038,836)     (10,161,681)    
Other comprehensive income (loss), before income tax     (1,959,847)     (10,010,164)    
Income tax benefit (expense)     411,568     2,102,136    
Other comprehensive income (loss), net of income tax     (1,548,279)     (7,908,028)    
Comprehensive income (loss)     316,121     (3,968,185)    
Accumulated other comprehensive income (loss)     32,762,867     32,762,867    
Retained earnings     6,385,096     6,385,096    
Total stockholders’ equity     $ 39,147,963     $ 39,147,963    
[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