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Note 7: Cemetery and Mortuary Endowment Care and Pre need Merchandise Funds: Schedule of the components of the cemetery perpetual care obligation (Tables)
12 Months Ended
Dec. 31, 2016
Tables/Schedules  
Schedule of the components of the cemetery perpetual care obligation

 

December 31

2016

2015

Trust investments, at market value

 $     4,131,885

 $     2,848,759

Note receivables from Cottonwood Mortuary

Singing Hills Cemetery and Memorial Estates

eliminated in consolidation

        1,725,714

        1,780,618

Total trust assets

        5,857,599

        4,629,377

Cemetery perpetual care obligation

      (3,598,580)

      (3,465,771)

Fair value of trust assets in excess of trust obligations

 $     2,259,019

 $     1,163,606