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Condensed Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Cash flows from operating activities:    
Net earnings $ 10,893,519 $ 21,686,079
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities    
Gains on investments and other assets (728,367) (23,941,179)
Depreciation 5,183,658 5,456,185
Provision for loan losses and doubtful accounts 1,202,688 377,683
Net amortization of deferred fees and costs, premiums and discounts (887,605) (1,110,363)
Provision for deferred income taxes (1,857,897) (2,605,401)
Policy and pre-need acquisition costs deferred (19,176,531) (19,544,569)
Policy and pre-need acquisition costs amortized 13,787,037 10,807,777
Value of business acquired amortized 847,540 823,569
Mortgage servicing rights, additions (4,194,502) (3,922,816)
Amortization of mortgage servicing rights 7,055,795 5,282,931
Stock based compensation expense 256,996 237,123
Benefit plans funded with treasury stock 695,560 1,480,913
Change in fair value of loans held for sale (2,498,097) (3,736,209)
Originations of loans held for sale (2,606,839,175) (2,194,607,543)
Proceeds from sales of loans held for sale 2,580,875,055 2,259,145,473
Net gains on sales of loans held for sale (80,666,413) (74,426,183)
Change in assets and liabilities:    
Increase (Decrease) in Assets Held-for-sale 358,477 64,506
Future policy benefits and unpaid claims 18,394,928 21,710,347
Increase (Decrease) in Other Current Assets and Liabilities, Net 1,695,259 3,830,947
Net cash provided by (used in) operating activities (75,602,075) 7,009,270
Cash flows from investing activities:    
Purchases of fixed maturity securities (110,601,438) (37,488,774)
Calls and maturities of fixed maturity securities 26,624,182 32,993,161
Purchase of equity securities (3,264,028) (3,354,274)
Sales of equity securities 2,639,729 2,886,492
Net changes in restricted assets (1,254,991) (241,665)
Net changes in cemetery perpetual care trust investments 299,897 1,207,622
Mortgage loans held for investment, other investments and policy loans made (572,171,590) (505,060,464)
Payments received for mortgage loans held for investment, other investments and policy loans 556,352,676 535,354,544
Purchases of property and equipment (1,839,293) (1,282,704)
Sales of property and equipment 54,496 2,016,156
Purchases of real estate held for investment (8,572,556) (29,193,332)
Sales of real estate held for investment 11,614,927 68,875,269
Cash received for reinsurance assumed 158,358,594 0
Cash paid for purchase of subsidiaries, net of cash acquired (20,141,074) (3,405,783)
Net cash provided by investing activities 38,099,531 63,306,248
Cash flows from financing activities:    
Investment contract receipts 12,141,627 11,571,551
Investment contract withdrawals (16,911,841) (15,356,571)
Proceeds from stock options exercised 863,910 57,412
Payments to acquire treasury stock (1,539,888) (215,521)
Repayment of bank loans (236,790,722) (133,123,024)
Proceeds from bank borrowings 196,610,127 162,653,177
Net change in warehouse line borrowings for loans held for sale 69,928,331 (717,792)
Net change in line of credit borrowings 0 1,250,000
Net cash provided by financing activities 24,301,544 26,119,232
Net change in cash, cash equivalents, restricted cash and restricted cash equivalents (13,201,000) 96,434,750
Restricted Cash and Cash Equivalents, Current 150,936,673 54,501,923
Restricted Cash and Cash Equivalents, Current 137,735,673 150,936,673
Supplemental Cash Flow Information    
Interest Paid, Including Capitalized Interest, Operating and Investing Activities 7,284,078 6,878,048
Income Taxes Paid, Net 4,861,318 5,701,565
Non Cash Investing and Financing Activities:    
Transfer of loans held for sale to mortgage loans held for investment 31,881,851 10,827,797
Right-of-use assets obtained in exchange for operating lease liabilities 16,544,406 0
Transfer of Cemetery Land and Improvements to Property and Equipment 3,261,259 0
Mortgage loans held for investment foreclosed into real estate held for investment 1,704,015 670,601
Accrued real estate construction costs and retainage 590,256 214,200
Right-of-use assets obtained in exchange for finance lease liabilities 252,763 0
Mortgage loans held for investment foreclosed into receivables $ 155,347 $ 0