EXHIBIT 99

                               J. Lynn Beckstead
                               -----------------


1/       Received pursuant to a 5% stock dividend paid on January 22, 2005.


2/       Owned jointly by the reporting  person and his wife,  Karen  Beckstead.
         Does not include 48,386 shares of Class A Common Stock owned indirectly
         by the reporting person,  including (A) 35,744 shares of Class A Common
         Stock acquired pursuant to the Security National Financial  Corporation
         Tax-Favored  Retirement Savings Plan (401(k) Plan) and allocated to the
         reporting  person's  account  (including 2,261 shares of Class A Common
         Stock the reporting person acquired under the 401(k) Plan between April
         1, 2004 and December 31, 2004, and 1,702 shares of Class A Common Stock
         that were  allocated to the reporting  person's  account on January 22,
         2004 pursuant to a 5% stock dividend declared on December 10, 2004), of
         which the reporting person disclaims voting and investment  powers with
         respect  to such  shares;  (B)  4,155  shares  of Class A Common  Stock
         acquired under the Security  National  Financial  Corporation  Employee
         Stock  Ownership Plan (ESOP),  in reliance on old Rule  16a-8(g)(3) and
         198 shares of Class A Common Stock that were allocated to the reporting
         person's  account on January 22, 2005  pursuant to a 5% stock  dividend
         declared on December 10, 2004), of which the reporting person disclaims
         voting and investment powers with respect to such shares; and (C) 8,487
         shares of Class A Common Stock acquired under the Deferred Compensation
         Plan  (including  5,983  shares of Class A Common  Stock the  reporting
         person acquired under the Deferred  Compensation  Plan between April 1,
         2004 and December 31, 2004, and 404 shares of Class A Common Stock that
         were  allocated to the reporting  person's  account on January 22, 2005
         pursuant to a 5% stock  dividend on December  10,  2004),  of which the
         reporting person disclaims voting and investment powers with respect to
         such shares. The reporting person disclaims beneficial ownership of the
         reported  securities  except to the  extent of his  pecuniary  interest
         therein.

3/       Grant to reporting person of options to purchase 15,000 shares of Class
         A Common Stock under the Security National  Financial  Corporation 1993
         Stock Option Plan.  The options  became  exercisable on March 21, 2003,
         but any shares of Class A Common  Stock  acquired  from the exercise of
         the options shall be forfeited if the reporting  person does not remain
         employed by the Company for the later of (i) five years  following  the
         date of grant,  or March 21, 2008, or (ii) two years following the date
         these options have been exercised by the reporting person.

4/       Grant to reporting  person of options to purchase 5,000 shares of Class
         A Common Stock under the Security National  Financial  Corporation 2003
         Stock Option Plan. The options became exercisable on December 10, 2004.