Schedule of Investments (Details) - USD ($)
|
9 Months Ended |
12 Months Ended |
|
|
|
|
Sep. 30, 2024 |
Dec. 31, 2023 |
Jun. 30, 2024 |
Sep. 30, 2023 |
Jun. 30, 2023 |
Dec. 31, 2022 |
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available for sale securities, amortized cost |
$ 347,143,698
|
|
$ 390,884,441
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
7,838,153
|
|
4,550,214
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
(8,053,913)
|
[1] |
(13,584,120)
|
[2] |
|
|
|
|
Available for sale securities, allowance for credit losses |
(414,602)
|
|
(314,549)
|
|
$ (394,260)
|
$ (211,500)
|
$ (224,005)
|
|
Available for sale securities, estimated fair value |
346,513,336
|
|
381,535,986
|
|
|
|
|
|
Available-for-sale securities, amortized cost basis |
11,357,095
|
|
10,571,505
|
|
|
|
|
|
Available-for-sale securities, gross unrealized gain |
16,385,571
|
|
13,636,071
|
|
|
|
|
|
Mortgage loans on real estate and construction, unamortized deferred loan fees, net |
(1,978,564)
|
|
(1,623,226)
|
|
|
|
|
|
Mortgage loans on real estate and construction, allowance for losses |
(1,579,746)
|
|
(3,818,653)
|
|
(2,853,852)
|
(2,612,944)
|
(2,663,560)
|
(1,970,311)
|
Mortgage loans on real estate and construction, discount |
(305,994)
|
|
(324,157)
|
|
|
|
|
|
Mortgage loans on real estate and construction |
281,734,182
|
|
275,616,837
|
|
|
|
|
|
Real estate held for investment, net of depreciation |
200,490,556
|
|
183,419,292
|
|
|
|
|
|
Real estate held for sale |
1,001,453
|
|
3,028,973
|
|
|
|
|
|
Policy loans |
13,735,282
|
|
13,264,183
|
|
|
|
|
|
Insurance assignments |
45,954,394
|
|
45,605,322
|
|
|
|
|
|
Federal home loan bank stock |
2,378,200
|
[3] |
2,279,800
|
[4] |
|
|
|
|
Other investments |
9,692,608
|
|
9,809,148
|
|
|
|
|
|
Allowance for credit losses |
(1,540,835)
|
|
(1,553,836)
|
|
(1,535,324)
|
(1,555,261)
|
(1,690,693)
|
(1,609,951)
|
Total policy loans and other investments |
70,219,649
|
|
69,404,617
|
|
|
|
|
|
Accrued investment income |
7,860,824
|
|
10,170,790
|
|
|
|
|
|
Total investments |
924,205,571
|
|
936,812,566
|
|
|
|
|
|
Cash and cash equivalents |
188,938,399
|
|
139,923,399
|
|
|
147,122,807
|
|
133,483,817
|
Total cemetery perpetual care trust investments |
8,945,781
|
|
8,082,917
|
|
|
|
|
|
US Treasury Securities [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available for sale securities, allowance for credit losses |
|
|
|
|
|
|
|
|
US States and Political Subdivisions Debt Securities [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available for sale securities, allowance for credit losses |
|
|
|
|
|
|
|
|
US Treasury Securities [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available for sale securities, amortized cost |
76,328,048
|
|
111,450,753
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
1,233,362
|
|
344,425
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
(451,493)
|
[1] |
(1,416,448)
|
[2] |
|
|
|
|
Available for sale securities, allowance for credit losses |
|
|
|
|
|
|
|
|
Available for sale securities, estimated fair value |
77,109,917
|
|
110,378,730
|
|
|
|
|
|
US States and Political Subdivisions Debt Securities [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available for sale securities, amortized cost |
5,940,034
|
|
6,524,083
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
19,228
|
|
500
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
(145,441)
|
[1] |
(319,260)
|
[2] |
|
|
|
|
Available for sale securities, allowance for credit losses |
|
|
|
|
|
|
|
|
Available for sale securities, estimated fair value |
5,813,821
|
|
6,205,323
|
|
|
|
|
|
Corporate Debt Securities [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available for sale securities, amortized cost |
230,885,585
|
|
232,299,727
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
6,223,923
|
|
3,688,642
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
(3,885,889)
|
[1] |
(7,145,507)
|
[2] |
|
|
|
|
Available for sale securities, allowance for credit losses |
(402,553)
|
|
(308,500)
|
|
|
|
|
|
Available for sale securities, estimated fair value |
232,821,066
|
|
228,534,362
|
|
|
|
|
|
Mortgage-Backed Security, Issued by US Government-Sponsored Enterprise [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available for sale securities, amortized cost |
33,740,031
|
|
40,359,878
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
361,640
|
|
506,647
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
(3,571,090)
|
[1] |
(4,702,905)
|
[2] |
|
|
|
|
Available for sale securities, allowance for credit losses |
(12,049)
|
|
(6,049)
|
|
|
|
|
|
Available for sale securities, estimated fair value |
30,518,532
|
|
36,157,571
|
|
|
|
|
|
Redeemable Preferred Stock [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available for sale securities, amortized cost |
250,000
|
|
250,000
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
|
|
10,000
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
|
[1] |
|
[2] |
|
|
|
|
Available for sale securities, allowance for credit losses |
|
|
|
|
|
|
|
|
Available for sale securities, estimated fair value |
250,000
|
|
260,000
|
|
|
|
|
|
Industrial Miscellaneous and All Other [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available-for-sale securities, amortized cost basis |
11,357,095
|
|
10,571,505
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
5,299,178
|
|
3,504,141
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
(270,702)
|
[1] |
(439,575)
|
[2] |
|
|
|
|
Available-for-sale securities, gross unrealized gain |
16,385,571
|
|
13,636,071
|
|
|
|
|
|
Equity Securities One [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available-for-sale securities, amortized cost basis |
11,357,095
|
|
10,571,505
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
5,299,178
|
|
3,504,141
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
(270,702)
|
[1] |
(439,575)
|
[2] |
|
|
|
|
Available-for-sale securities, gross unrealized gain |
16,385,571
|
|
13,636,071
|
|
|
|
|
|
Residential Mortgage [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Mortgage loans on real estate and construction |
88,452,336
|
|
103,153,587
|
|
|
|
|
|
Mortgage loans on real estate and construction, unamortized deferred loan fees, net |
(1,194,377)
|
|
(1,135,491)
|
|
|
|
|
|
Mortgage loans on real estate and construction, allowance for losses |
(556,662)
|
|
(2,390,894)
|
|
(1,779,386)
|
(1,600,170)
|
(1,589,860)
|
(1,739,980)
|
Mortgage loans on real estate and construction, discount |
(153,156)
|
|
(107,452)
|
|
|
|
|
|
Mortgage loans on real estate and construction |
86,548,141
|
|
99,519,750
|
|
|
|
|
|
Real estate held for investment, net of depreciation |
73,610,520
|
|
40,924,865
|
|
|
|
|
|
Real estate held for sale |
849,900
|
|
|
|
|
|
|
|
Residential Construction [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Mortgage loans on real estate and construction |
130,683,596
|
|
104,052,748
|
|
|
|
|
|
Mortgage loans on real estate and construction, unamortized deferred loan fees, net |
(689,339)
|
|
(314,746)
|
|
|
|
|
|
Mortgage loans on real estate and construction, allowance for losses |
(261,372)
|
|
(208,106)
|
|
$ (225,143)
|
$ (202,592)
|
$ (242,645)
|
$ (43,202)
|
Mortgage loans on real estate and construction, discount |
|
|
|
|
|
|
|
|
Mortgage loans on real estate and construction |
129,732,885
|
|
103,529,896
|
|
|
|
|
|
Commercial [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Mortgage loans on real estate and construction |
66,462,554
|
|
74,176,538
|
|
|
|
|
|
Real estate held for investment, net of depreciation |
126,880,036
|
|
142,494,427
|
|
|
|
|
|
Real estate held for sale |
151,553
|
|
3,028,973
|
|
|
|
|
|
Cemetery Perpectual Care Obligation [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available for sale securities, amortized cost |
|
|
647,261
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
1,815
|
|
302
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
(4,934)
|
|
(5,859)
|
|
|
|
|
|
Available for sale securities, estimated fair value |
771,935
|
|
641,704
|
|
|
|
|
|
Accrued investment income |
2,369
|
|
|
|
|
|
|
|
Cash and cash equivalents |
2,999,256
|
|
2,867,047
|
|
|
|
|
|
Total cemetery perpetual care trust investments |
8,945,781
|
|
8,082,917
|
|
|
|
|
|
Cemetery perpetual care obligation |
(5,565,003)
|
|
(5,326,196)
|
|
|
|
|
|
Trust investments in excess of trust obligations |
3,380,778
|
|
2,756,721
|
|
|
|
|
|
Cemetery Perpectual Care Obligation [Member] | US Treasury Securities [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available for sale securities, amortized cost |
649,256
|
|
477,797
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
1,815
|
|
302
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
(385)
|
|
(574)
|
|
|
|
|
|
Available for sale securities, estimated fair value |
650,686
|
|
477,525
|
|
|
|
|
|
Cemetery Perpectual Care Obligation [Member] | US States and Political Subdivisions Debt Securities [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available for sale securities, amortized cost |
125,798
|
|
115,792
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
|
|
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
(4,549)
|
|
(5,114)
|
|
|
|
|
|
Available for sale securities, estimated fair value |
121,249
|
|
110,678
|
|
|
|
|
|
Cemetery Perpectual Care Obligation [Member] | Industrial Miscellaneous and All Other [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available-for-sale securities, amortized cost basis |
3,830,983
|
|
3,614,392
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
1,362,684
|
|
859,680
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
(121,246)
|
|
(146,771)
|
|
|
|
|
|
Available-for-sale securities, gross unrealized gain |
5,072,421
|
|
4,327,301
|
|
|
|
|
|
Cemetery Perpectual Care Obligation [Member] | Equity Securities One [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available-for-sale securities, amortized cost basis |
3,830,983
|
|
3,614,392
|
|
|
|
|
|
Available for sale securities, unrecognized holding gain |
1,362,684
|
|
859,680
|
|
|
|
|
|
Available for sale securities, unrecognized holding loss |
(121,246)
|
|
(146,771)
|
|
|
|
|
|
Available-for-sale securities, gross unrealized gain |
5,072,421
|
|
4,327,301
|
|
|
|
|
|
Mortgage loans on real estate and construction |
99,800
|
|
246,865
|
|
|
|
|
|
Cemetery Perpectual Care Obligation [Member] | Residential Construction [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Mortgage loans on real estate and construction |
100,000
|
|
$ 247,360
|
|
|
|
|
|
Cemetery Perpectual Care Oblication [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Available for sale securities, amortized cost |
775,054
|
|
|
|
|
|
|
|
Available for sale securities, estimated fair value |
771,935
|
|
|
|
|
|
|
|
Allowance for Credit Losses |
|
|
|
|
|
|
|
|
Cemetery Perpectual Care Oblication [Member] | US Treasury Securities [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Allowance for Credit Losses |
|
|
|
|
|
|
|
|
Cemetery Perpectual Care Oblication [Member] | US States and Political Subdivisions Debt Securities [Member] |
|
|
|
|
|
|
|
|
Marketable Securities [Line Items] |
|
|
|
|
|
|
|
|
Allowance for Credit Losses |
|
|
|
|
|
|
|
|
|
|