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15) Business Segments Information : Schedule of reporting segment (Details) - USD ($)
12 Months Ended
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Revenues:      
Other revenues $ 9,246,574 $ 7,577,641  
Net investment income 56,329,803 43,019,473  
Total revenues 481,463,322 283,060,930  
Selling, general and administrative expenses:      
Commissions 124,426,297 56,762,891  
Personnel 84,989,971 64,221,270  
Advertising 5,380,896 4,784,558  
Rent and rent related 6,873,561 7,055,456  
Depreciation on property and equipment 2,078,738 1,711,369  
Costs related to funding mortgage loans 9,877,700 6,278,954  
Interest expense:      
Cost of goods and services sold - cemeteries and mortuaries 3,252,655 2,878,169  
Income tax benefit (expense) (15,853,514) (3,050,416)  
Net Earnings (Loss) 55,596,613 10,893,519  
Goodwill 3,519,588 3,519,588 $ 2,765,570
Life Insurance Product Line      
Revenues:      
Revenue from customers 93,020,617 81,860,610  
Net investment income 54,811,486 41,610,831  
Gains on investments and other assets 2,088,541 138,330  
Other than temporary impairments (370,975)    
Other revenues 1,491,585 2,128,961  
Net investment income 8,022,503 4,455,034  
Total revenues 159,063,757 130,193,766  
Expenses:      
Death, surrenders and other policy benefits 62,841,360 44,911,805  
Increase in future policy benefits 23,568,650 23,568,497  
Amortization of deferred policy and pre-need acquisition costs and value of business acquired 13,618,204 14,199,152  
Selling, general and administrative expenses:      
Commissions 4,149,241 3,632,780  
Personnel 25,449,100 20,311,591  
Advertising 614,114 595,118  
Rent and rent related 861,602 451,380  
Depreciation on property and equipment 843,335 477,247  
Provision for loan loss reserve 0    
Costs related to funding mortgage loans 0 0  
Intersegment 621,161 412,853  
Other 11,808,818 11,769,097  
Interest expense:      
Intersegment 410,024 490,756  
Other 2,354,760 2,808,081  
Cost of goods and services sold - cemeteries and mortuaries 0 0  
Total benefits and expenses 147,140,369 123,628,357  
Earnings before income taxes 11,923,388 6,565,409  
Income tax benefit (expense) (1,433,901) (1,085,848)  
Net Earnings (Loss) 10,489,487 5,479,561  
Identifiable Assets 1,171,158,235 1,110,641,526  
Goodwill 2,765,570 2,765,570  
Cemetery and Mortuary      
Revenues:      
Revenue from customers 20,307,435 15,296,235  
Net investment income 807,695 579,995  
Gains on investments and other assets (162,652) 530,098  
Other than temporary impairments 0    
Other revenues 94,349 95,197  
Net investment income 351,505 443,548  
Total revenues 21,398,332 16,945,073  
Expenses:      
Death, surrenders and other policy benefits 0 0  
Increase in future policy benefits 0 0  
Amortization of deferred policy and pre-need acquisition costs and value of business acquired 689,221 435,425  
Selling, general and administrative expenses:      
Commissions 1,506,320 1,084,079  
Personnel 5,669,367 5,177,810  
Advertising 391,836 368,173  
Rent and rent related 89,253 47,525  
Depreciation on property and equipment 488,570 428,633  
Provision for loan loss reserve 0    
Costs related to funding mortgage loans 0 0  
Intersegment 142,999 180,594  
Other 4,417,805 3,241,023  
Interest expense:      
Intersegment 152,175 154,615  
Other 198,968 288,768  
Cost of goods and services sold - cemeteries and mortuaries 3,252,655 2,878,169  
Total benefits and expenses 16,999,169 14,284,814  
Earnings before income taxes 4,399,163 2,660,259  
Income tax benefit (expense) (1,009,137) (649,144)  
Net Earnings (Loss) 3,390,026 2,011,115  
Identifiable Assets 56,335,498 81,014,182  
Goodwill 754,018 754,018  
Mortgage      
Revenues:      
Revenue from customers 298,933,110 131,976,082  
Net investment income 710,622 828,647  
Gains on investments and other assets (39) 59,939  
Other than temporary impairments 0    
Other revenues 9,731,548 7,956,005  
Net investment income 716,240 508,637  
Total revenues 310,091,481 141,329,310  
Expenses:      
Death, surrenders and other policy benefits 0 0  
Increase in future policy benefits 0 0  
Amortization of deferred policy and pre-need acquisition costs and value of business acquired 0 0  
Selling, general and administrative expenses:      
Commissions 118,770,736 52,046,032  
Personnel 53,871,504 38,731,869  
Advertising 4,374,946 3,821,267  
Rent and rent related 5,922,706 6,556,551  
Depreciation on property and equipment 746,833 805,489  
Provision for loan loss reserve 16,506,030    
Costs related to funding mortgage loans 9,877,700 6,278,954  
Intersegment 580,976 544,463  
Other 31,104,479 19,912,641  
Interest expense:      
Intersegment 7,182,913 3,623,938  
Other 6,025,082 4,289,839  
Cost of goods and services sold - cemeteries and mortuaries 0 0  
Total benefits and expenses 254,963,905 136,611,043  
Earnings before income taxes 55,127,576 4,718,267  
Income tax benefit (expense) (13,410,476) (1,315,424)  
Net Earnings (Loss) 41,717,100 3,402,843  
Identifiable Assets 408,325,196 249,970,323  
Goodwill 0 0  
Intercompany Eliminations      
Revenues:      
Revenue from customers 0 0  
Net investment income 0 0  
Gains on investments and other assets 0 0  
Other than temporary impairments 0    
Other revenues 0 0  
Net investment income (9,090,248) (5,407,219)  
Total revenues (9,090,248) (5,407,219)  
Expenses:      
Death, surrenders and other policy benefits 0 0  
Increase in future policy benefits 0 0  
Amortization of deferred policy and pre-need acquisition costs and value of business acquired 0 0  
Selling, general and administrative expenses:      
Commissions 0 0  
Personnel 0 0  
Advertising 0 0  
Rent and rent related 0 0  
Depreciation on property and equipment 0 0  
Provision for loan loss reserve 0    
Costs related to funding mortgage loans 0 0  
Intersegment (1,345,136) (1,137,910)  
Other 0 0  
Interest expense:      
Intersegment (7,745,112) (4,269,309)  
Other 0 0  
Cost of goods and services sold - cemeteries and mortuaries 0 0  
Total benefits and expenses (9,090,248) (5,407,219)  
Earnings before income taxes 0 0  
Income tax benefit (expense) 0 0  
Net Earnings (Loss) 0 0  
Identifiable Assets (90,398,039) (110,701,544)  
Goodwill 0 0  
Consolidated      
Revenues:      
Revenue from customers 412,261,162 229,132,927  
Net investment income 56,329,803 43,019,473  
Gains on investments and other assets 1,925,850 728,367  
Other than temporary impairments (370,975)    
Other revenues 11,317,482 10,180,163  
Net investment income 0 0  
Total revenues 481,463,322 283,060,930  
Expenses:      
Death, surrenders and other policy benefits 62,841,360 44,911,805  
Increase in future policy benefits 23,568,650 23,568,497  
Amortization of deferred policy and pre-need acquisition costs and value of business acquired 14,307,425 14,634,577  
Selling, general and administrative expenses:      
Commissions 124,426,297 56,762,891  
Personnel 84,989,971 64,221,270  
Advertising 5,380,896 4,784,558  
Rent and rent related 6,873,561 7,055,456  
Depreciation on property and equipment 2,078,738 1,711,369  
Provision for loan loss reserve 16,506,030 0  
Costs related to funding mortgage loans 9,877,700 6,278,954  
Intersegment 0 0  
Other 47,331,102 34,922,761  
Interest expense:      
Intersegment 0 0  
Other 8,578,810 7,386,688  
Cost of goods and services sold - cemeteries and mortuaries 3,252,655 2,878,169  
Total benefits and expenses 410,013,195 269,116,995  
Earnings before income taxes 71,450,127 13,943,935  
Income tax benefit (expense) (15,853,514) (3,050,416)  
Net Earnings (Loss) 55,596,613 10,893,519  
Identifiable Assets 1,545,420,890 1,330,924,487  
Goodwill $ 3,519,588 $ 3,519,588