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Statement of Cash Flows - USD ($)
9 Months Ended
Sep. 30, 2015
Sep. 30, 2014
Cash flows from operating activities:    
Net cash provided by (used in) operating activities $ (3,677,377) $ 36,391,145
Securities held to maturity:    
Purchase-fixed maturity securities (8,866,792) (1,089,843)
Calls and maturities - fixed maturity securities 10,500,608 8,930,341
Securities available for sale:    
Purchase - equity securities (3,457,180) (4,859,850)
Sales - equity securities 1,823,404 2,679,292
Purchase of short-term investments (31,768,007) (15,166,706)
Sales of short-term investments 38,731,918 2,278,147
Purchases of restricted assets (1,027,533) (2,818,985)
Changes in assets for perpetual care trusts (217,025) (173,172)
Amount received for perpetual care trusts 59,472 97,207
Mortgage, policy, and other loans made (272,667,236) (212,307,189)
Payments received for mortgage, policy and other loans 278,315,445 177,332,341
Purchase of property and equipment (2,286,053) (1,093,783)
Sale of property and equipment 2,899,322  
Purchase of real estate (11,652,845) (10,484,664)
Sale of real estate 11,194,483 3,491,378
Cash received from reinsurance 24,020,215 13,553,864
Cash paid for purchase of subsidiaries, net of cash acquired   (3,000,000)
Net cash provided by (used in) investing activities 35,602,196 (42,631,622)
Cash flows from financing activities:    
Annuity contract receipts 7,793,428 7,735,783
Annuity contract withdrawals (9,249,285) (11,079,789)
Proceeds from stock options exercised 24,691 58,072
Repayment of bank loans on notes and contracts (1,583,942) (1,772,665)
Proceeds from borrowing on bank loans 12,130,898 5,646,518
Net cash provided by financing activities 9,115,790 587,919
Net change in cash and cash equivalents 41,040,609 (5,652,558)
Cash and cash equivalents at beginning of period 30,855,320 38,203,164
Cash and cash equivalents at end of period 71,895,929 32,550,606
Non Cash Investing and Financing Activities    
Mortgage loans foreclosed into real estate $ 2,659,985 $ 886,576