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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Cash flows from operating activities:    
Net cash provided by operating activities $ 18,383,768 $ 109,318,230
Cash flows from investing activities:    
Purchases of fixed maturity securities (50,158,586) (115,680,915)
Sales, calls and maturities of fixed maturity securities 33,160,924 11,695,675
Purchases of equity securities (6,464,200) (3,591,283)
Sales of equity securities 5,891,964 2,295,931
Purchases of restricted assets (1,836,290) (1,157,021)
Sales, calls and maturities of restricted assets 387,049
Purchases of cemetery perpetual care trust investments (493,833)
Sales, calls and maturities of perpetual care trust investments 177,932 325,908
Mortgage loans held for investment, other investments and policy loans made (467,172,350) (569,434,389)
Payments received for mortgage loans held for investment, other investments and policy loans 532,511,486 577,997,140
Purchases of property and equipment (791,569) (966,375)
Sales of property and equipment 62,561
Purchases of real estate (17,219,245) (20,892,501)
Sales of real estate 25,727,541 22,941,365
Net cash provided by (used in) investing activities 53,720,823 (96,403,904)
Cash flows from financing activities:    
Investment contract receipts 9,323,700 8,853,710
Investment contract withdrawals (11,657,189) (11,964,046)
Proceeds from stock options exercised 64,959 127,265
Purchases of treasury stock (2,843,365) (7,277,291)
Repayment of bank loans (69,133,305) (48,383,522)
Proceeds from bank loans 68,500,000 59,618,050
Net change in warehouse line borrowings for loans held for sale (52,720,401) (61,081,557)
Net cash used in financing activities (58,465,601) (60,107,391)
Net change in cash, cash equivalents, restricted cash and restricted cash equivalents 13,638,990 (47,193,065)
Cash, cash equivalents, restricted cash and restricted cash equivalents at beginning of period 133,483,817 141,414,282
Cash, cash equivalents, restricted cash and restricted cash equivalents at end of period 147,122,807 94,221,217
Cash paid during the year for:    
Interest 4,182,368 5,646,811
Income taxes (net of refunds) 18,911,907 468,578
Non Cash Operating, Investing and Financing Activities:    
Transfer from mortgage loans held for investment to restricted assets 1,625,961
Transfer from mortgage loans held for investment to cemetery perpetual care trust investments 6,111,550
Transfer from loans held for sale to mortgage loans held for investment 3,017,626 49,428,757
Benefit plans funded with treasury stock 1,702,781 4,214,440
Right-of-use assets obtained in exchange for operating lease liabilities 139,095 1,164,287
Right-of-use assets obtained in exchange for finance lease liabilities 12,332
Accrued real estate construction costs and retainage 1,401,437
Cash and cash equivalents 134,751,854 84,947,720
Restricted assets 10,946,379 8,276,613
Cemetery perpetual care trust investments $ 1,424,574 $ 996,884