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Statement of Cash Flows - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2017
Mar. 31, 2016
Dec. 31, 2016
Cash flows from operating activities:      
Net cash provided by operating activities $ 30,431,376 $ 27,275,404  
Securities held to maturity:      
Purchase-fixed maturity securities (2,575,997) (4,481,397)  
Calls and maturities - fixed maturity securities 830,595 2,470,005  
Securities available for sale:      
Purchase - equity securities (4,190,458) (1,651,302)  
Sales - equity securities 4,092,734 1,487,110  
Purchase of short-term investments (3,053,797) (3,258,070)  
Sales of short-term investments 2,266,915 2,364,571  
Purchase of restricted assets 174,197 1,242,342  
Changes in assets for perpetual care trusts (104,731) (51,461)  
Amount received for perpetual care trusts 26,315 11,735  
Mortgage loans, policy loans, and other investments made (108,649,435) (112,920,364)  
Payments received for mortgage loans, policy loans and other investments 127,506,014 99,348,725  
Purchase of property and equipment (312,640) (1,084,975)  
Purchase of real estate (3,103,471) (3,432,051)  
Sale of real estate 2,891,887 843,701  
Net cash provided by (used in) investing activities 15,798,128 (19,111,431)  
Cash flows from financing activities:      
Annuity contract receipts 3,051,883 2,516,596  
Annuity contract withdrawals (4,468,624) (3,025,833)  
Proceeds from stock options exercised   61,287  
Purchase of treasury stock (185,470)    
Repayment of bank loans on notes and contracts (673,454) (390,168)  
Proceeds from borrowing on bank loans 7,255,187 737,232  
Net change in warehouse line borrowings (6,376,739) (1,412,370)  
Change in line of credit borrowings 1,250,000    
Net cash used in financing activities (147,217) (1,513,256)  
Net change in cash and cash equivalents 46,082,287 6,650,717  
Cash and cash equivalents at beginning of period 38,987,430 40,053,242 $ 40,053,242
Cash and cash equivalents at end of period 85,069,717 46,703,959 $ 38,987,430
Cash paid during the year for:      
Interest (net of amount capitalized) 1,234,420 1,079,891  
Income taxes (net of refunds) (3,215) 12,321  
Non Cash Investing and Financing Activities:      
Accrued real estate construction costs and retainage 6,794,065    
Transfer of loans held for sale to mortgage loans held for investment 5,032,147 7,386,432  
Mortgage loans foreclosed into real estate $ 204,839 $ 87,000