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Statement of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Cash flows from operating activities:      
Net earnings $ 14,279,504 $ 13,478,857 $ 8,024,233
Adjustments to reconcile net earnings to net cash provided by (used in) operating activities:      
Realized losses (gains) on investments and other assets 176,387 (2,401,359) (1,918,176)
Other than temporary impairments 270,358 605,430 164,240
Depreciation 5,579,259 5,023,985 4,389,472
Provision for loan losses and doubtful accounts 1,188,599 524,237 743,386
Amortization of premiums and discounts 653,761 269,681 238,687
Provision for deferred and other income taxes 5,076,899 4,909,927 3,245,004
Policy and pre-need acquisition costs deferred (16,943,538) (13,061,573) (10,159,895)
Policy and pre-need acquisition costs amortized 6,829,702 4,364,167 5,590,332
Value of business acquired amortized 1,173,473 1,277,126 1,302,646
Servicing asset at amortized cost, additions (8,603,154) (6,217,551) (3,741,381)
Amortization of mortgage servicing rights 2,410,547 1,372,543 750,735
Stock based compensation expense 343,577 387,608 391,220
Benefit plans funded with treasury stock 1,429,962 1,197,236 899,850
Change in assets and liabilities:      
Land and improvements held for sale 108,160 67,089 (216,512)
Future life and other benefits 18,143,832 15,232,634 14,084,894
Receivables for mortgage loans sold 20,216,621 (47,752,055) 7,362,353
Other operating assets and liabilities (8,473,503) 4,890,770 (135,279)
Net cash provided by (used in) operating activities 43,860,446 (15,831,248) 31,015,809
Securities held to maturity:      
Purchase - fixed maturity securities (11,386,383) (22,604,453) (3,449,187)
Calls and maturities - fixed maturity securities 15,343,488 11,952,402 11,850,864
Securities available for sale:      
Purchase - equity securities (4,980,320) (9,336,175) (5,996,993)
Sales - equity securities 4,523,034 6,559,555 3,851,664
Purchases of short-term investments (18,228,912) (47,160,050) (18,587,022)
Sales of short-term investments 12,943,083 57,188,522 3,663,246
Sales (purchases) of restricted assets (981,433) (40,763) (2,628,764)
Change in assets for perpetual care trusts (1,215,778) (267,717) (230,921)
Amount received for perpetual care trusts 132,809 59,053 140,587
Mortgage, policy, and other loans made (469,593,661) (372,334,883) (286,974,069)
Payments received for mortgage, policy, and other loans 446,242,429 371,254,833 267,763,998
Purchases of property and equipment (3,566,511) (3,632,690) (1,520,443)
Disposal of property and equipment 47,293 2,899,322 894,805
Purchases of real estate held for investment (26,634,840) (16,725,475) (19,317,567)
Sale of real estate held for investment 6,093,308 13,540,913 7,269,475
Cash received from reinsurance   24,020,215 13,553,864
Cash paid for purchase of subsidiaries, net of cash acquired (4,328,520)   (15,011,193)
Net cash provided by (used in) investing activities (55,590,914) 15,372,609 (44,727,656)
Cash flows from financing activities:      
Annuity contract receipts 11,349,276 10,172,170 10,051,662
Annuity contract withdrawals (13,620,998) (12,273,707) (14,519,563)
Proceeds from stock options exercised 116,106 33,677 74,024
Purchase of treasury stock   (181,539)  
Repayment of bank and other loans payable (1,680,678) (1,967,197) (2,357,468)
Proceeds from bank borrowings 14,500,950 13,873,157 13,115,348
Net cash provided by financing activities 10,664,656 9,656,561 6,364,003
Net change in cash and cash equivalents (1,065,812) 9,197,922 (7,347,844)
Cash and cash equivalents at beginning of year 40,053,242 30,855,320 38,203,164
Cash and cash equivalents at end of year 38,987,430 40,053,242 30,855,320
Cash paid during the year for:      
Interest (net of amount capitalized) 5,119,459 4,347,062 2,901,492
Income taxes 2,667,918 2,716,161 408,939
Non Cash Investing and Financing Activities:      
Mortgage loans foreclosed into real estate $ 2,075,714 $ 3,246,712 $ 981,820