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Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1) <span style="text-decoration: underline"><span id="xdx_829_zCZVQBIlhHX9">Basis of Presentation</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Articles 8 and 10 of Regulation S-X. Accordingly, they do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America for complete financial statements. These financial statements should be read in conjunction with the consolidated financial statements of the Company and notes thereto for the year ended December 31, 2022, included in the Company’s Annual Report on Form 10-K (File Number 000-09341). In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and six month periods ended June 30, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to adopt policies and make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. In applying these policies and estimates, the Company makes judgments that frequently require assumptions about matters that are inherently uncertain. Accordingly, significant estimates used in the preparation of the Company’s financial statements may be subject to significant adjustments in future periods. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Material estimates that are particularly susceptible to significant changes in the near term are those used in determining the value of derivative assets and liabilities; those used in determining deferred acquisition costs and the value of business acquired; those used in determining the value of mortgage loans foreclosed to real estate held for investment or sale; those used in determining the liability for future policy benefits and unearned revenue; those used in determining the estimated future costs for pre-need sales; those used in determining the value of mortgage servicing rights; those used in determining allowances for credit losses; those used in determining loan loss reserve; and those used in determining deferred tax assets and liabilities. Although some variability is inherent in these estimates, management believes the amounts provided are fairly stated in all material respects.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Banking Environment</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 10, 2023 and March 12, 2023, Silicon Valley Bank and Signature Bank were placed in receivership with the Federal Deposit Insurance Corporation (“FDIC”). Normal banking activities resumed shortly thereafter. On May 1, 2023, First Republic bank was placed in receivership with the FDIC and was immediately purchased by a national bank.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company does not maintain any deposit or other accounts or credit facilities with Silicon Valley Bank, Signature Bank or First Republic Bank. The Company may periodically transfer funds to these banks to pay for services rendered by third party vendors that continue to maintain banking relationships with these banks. The Company continues to monitor the banking industry and its relationships with regional and community banks.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_804_eus-gaap--NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zvgPjOkL53J4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2) <span style="text-decoration: underline"><span id="xdx_829_zptDbQtdPvce">Recent Accounting Pronouncements</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Accounting Standards Adopted in 2023</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">ASU No. 2016-13: “Financial Instruments – Credit Losses (Topic 326)”</span> — Issued in September 2016, ASU 2016-13 amends guidance on reporting credit losses for assets held at amortized cost basis (such as mortgage loans held for investment and held to maturity debt securities) and available for sale debt securities. For assets held at amortized cost basis, Topic 326 eliminates the probable initial recognition threshold and, instead, requires an entity to reflect its current estimate of all expected credit losses. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial assets to present the net amount expected to be collected. For available for sale debt securities Topic 326 requires that credit losses be presented as an allowance rather than as a write-down. The Company adopted this standard on January 1, 2023, and after a review of the affected assets, decreased the opening balance of retained earnings in stockholders’ equity by $<span id="xdx_900_ecustom--IncreaseDecreaseInRetainedEarnings_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member_zFo1CiDswYQ6" title="Decrease in retained earnings">671,506</span> on January 1, 2023. The allowances for credit losses increased (decreased) by the following amounts.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eus-gaap--ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zrLGDHxANWSb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span style="display: none"><span id="xdx_8BB_zg8hYG2iYYn7">Schedule of Increased (Decrease) in Allowances for Credit Losses Upon ASU</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amount</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 80%">Residential</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zgME3lB04U5b" style="width: 16%; text-align: right" title="Allowances for credit losses increase (decrease)">(192,607</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Residential construction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z73eJAwtKti" style="text-align: right" title="Allowances for credit losses increase (decrease)">301,830</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_z9fpKMnJz8jj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowances for credit losses increase (decrease)">555,807</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember_zeYOcQW1AHB4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowances for credit losses increase (decrease)">665,030</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restriced assets - mortgage loans held for investment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Residential construction</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zMv1qyrIZZ15" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowances for credit losses increase (decrease)">3,463</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cemetery perpetual care trust investments - mortgage loans held for investment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Residential construction</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--CemeteryPerpetualCareTrustInvestmentsMortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z6pzwUTiG553" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowances for credit losses increase (decrease)">3,013</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Grand Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member_zi7CpS0cu5m4" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowances for credit losses increase (decrease)">671,506</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zn7RJmvtZEm3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Accounting Standards Issued But Not Yet Adopted</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">ASU No. 2018-12: “Financial Services – Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts” </span>— Issued in August 2018, ASU 2018-12 is intended to improve the timeliness of recognizing changes in the liability for future policy benefits on traditional long-duration contracts by requiring that assumptions be updated after contract inception and by modifying the rate used to discount future cash flows. The standard is aimed at improving the accounting for certain market-based options or guarantees associated with deposit or account balance contracts, simplify amortization of deferred acquisition costs while improving and expanding required disclosures. In November 2020, the FASB issued an update to ASU No. 2018-12 that requires the standard to be adopted by the Company commencing on January 1, 2025. The Company has made progress in the implementation of the new standard, including the involvement of actuaries, accountants, and systems specialists. However, the Company has not yet estimated the impact the new guidance will have on the consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has reviewed other recent accounting pronouncements and has determined that they will not significantly impact the Company’s results of operations or financial position.</span></p> <p id="xdx_853_ziiYqKF7PUS1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 671506 <p id="xdx_890_eus-gaap--ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_zrLGDHxANWSb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span style="display: none"><span id="xdx_8BB_zg8hYG2iYYn7">Schedule of Increased (Decrease) in Allowances for Credit Losses Upon ASU</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amount</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 80%">Residential</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zgME3lB04U5b" style="width: 16%; text-align: right" title="Allowances for credit losses increase (decrease)">(192,607</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Residential construction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z73eJAwtKti" style="text-align: right" title="Allowances for credit losses increase (decrease)">301,830</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_z9fpKMnJz8jj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowances for credit losses increase (decrease)">555,807</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Total</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--MortgageLoansHeldForInvestmentMember_zeYOcQW1AHB4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowances for credit losses increase (decrease)">665,030</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restriced assets - mortgage loans held for investment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Residential construction</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zMv1qyrIZZ15" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowances for credit losses increase (decrease)">3,463</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cemetery perpetual care trust investments - mortgage loans held for investment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Residential construction</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member__us-gaap--InvestmentTypeAxis__custom--CemeteryPerpetualCareTrustInvestmentsMortgageLoansHeldForInvestmentMember__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z6pzwUTiG553" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowances for credit losses increase (decrease)">3,013</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Grand Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230101__us-gaap--AdjustmentsForNewAccountingPronouncementsAxis__us-gaap--AccountingStandardsUpdate201613Member_zi7CpS0cu5m4" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowances for credit losses increase (decrease)">671,506</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> -192607 301830 555807 665030 3463 3013 671506 <p id="xdx_805_eus-gaap--InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_zhbY8SuKotk5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline"><span id="xdx_82C_zN9wYgbNSfg6">Investments</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_eus-gaap--ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock_zaaX7BQkslwj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s investments as of June 30, 2023 are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zxI55A5Tb8R1" style="display: none">Schedule of Investments</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Gains</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Losses (1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Allowance for Credit Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">June 30, 2023:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed maturity securities, available for sale, at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 35%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zYIJ515He9el" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">99,323,377</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zEBpDIcy3RQa" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain">50,602</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_fKDEp_zUBVtxN8mXAd" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(2,554,426</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zeHB6I0u5Drc" style="width: 9%; text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl0991">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zZYdFKx7DHi2" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">96,819,553</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zwuFARJdq9fe" style="text-align: right" title="Available for sale securities, amortized cost">6,757,087</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zFn4d6Z4LNA2" style="text-align: right" title="Available for sale securities, unrecognized holding gain">403</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_fKDEp_zfQTxtkC3Lf4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(378,987</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zShWfy75woE8" style="text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1001">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zhuJA8jwEPqe" style="text-align: right" title="Available for sale securities, estimated fair value">6,378,503</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Corporate securities including public utilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zJZn37igZDJ9" style="text-align: right" title="Available for sale securities, amortized cost">232,127,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zCjsY80stPP" style="text-align: right" title="Available for sale securities, unrecognized holding gain">2,177,346</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_fKDEp_z6SSVITYQns4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(11,487,153</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zzyZLdIKYBcd" style="text-align: right" title="Available for sale securities, allowance for credit losses">(224,005</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zPdTpBf1kQVg" style="text-align: right" title="Available for sale securities, estimated fair value">222,593,334</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Mortgage-backed securities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zhnjTKeV4W5c" style="text-align: right" title="Available for sale securities, amortized cost">33,273,655</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zTUNXuo9tQMh" style="text-align: right" title="Available for sale securities, unrecognized holding gain">169,558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_fKDEp_ztweuiU7fZC9" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(4,704,791</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zdWT9sGs17H3" style="text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1021">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zjlkAiRBaFd2" style="text-align: right" title="Available for sale securities, estimated fair value">28,738,422</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Redeemable preferred stock</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zBgfOVkl4CL4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">250,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zI04DT4g82hl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">10,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_fKDEp_zTsgOleDLwz6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl1029">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_ztppwN5KpZac" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1031">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zm4rXwjD3tje" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">260,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total fixed maturity securities available for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630_zSnIeu1Qhgkg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">371,731,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630_zktdfzaHDtpe" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">2,407,909</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630_fKDEp_z9I23RMu9Tmd" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(19,125,357</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20230630_zUCHXVEZXKlk" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, allowance for credit losses">(224,005</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630_zqqAaCJajsY5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">354,789,812</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Equity securities at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Industrial, miscellaneous and all other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--EquitySecuritiesFvNiCost_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_ztfwRn7yIhtb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">10,416,580</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zNrN8tVixSAj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">2,976,949</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_fKDEp_zJNcbzN1v1ij" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities - gross unrealized losses">(591,604</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNi_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z0HZdgINEFfa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">12,801,925</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--EquitySecuritiesFvNiCost_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zVf1CkNearf7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">10,416,580</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zIRK4d0HMeMk" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">2,976,949</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_fKDEp_znMUpN23PcP8" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities - gross unrealized losses">(591,604</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNi_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_z7lgVwzJVEse" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">12,801,925</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--NotesReceivableGross_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zmc2x3WE56Pl" style="text-align: right" title="Mortgage loans on real estate and construction">95,208,040</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Residential construction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--NotesReceivableGross_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zobaAKQShmuj" style="text-align: right" title="Mortgage loans on real estate and construction">121,322,532</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Commercial</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--NotesReceivableGross_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zC81kFVfaIAi" style="text-align: right" title="Mortgage loans on real estate and construction">59,205,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Less: Unamortized deferred loan fees, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20230630_zEHcsBWH60bi" style="text-align: right" title="Mortgage loans on real estate and construction, unamortized deferred loan fees, net">(1,689,405</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Less: Allowance for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_c20230630_zDSiedQHSOia" style="text-align: right" title="Mortgage loans on real estate and construction, allowance for losses">(2,663,560</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Less: Net discounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20230630_zGHZaIw6pTC4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction, discount">(333,509</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total mortgage loans held for investment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20230630_zMIoz5BKLxRj" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">271,049,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Real estate held for investment - net of accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zGOtdk2G45Kl" style="text-align: right" title="Real estate held for investment, net of depreciation">30,680,836</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zLv9obc0fKca" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for investment, net of depreciation">150,282,066</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total real estate held for investment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630_zKcTWrZiQxhd" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment, net of depreciation">180,962,902</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Real estate held for sale:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--RealEstateHeldforsale_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zWE4OZcrGdAj" style="text-align: right" title="Real estate held for sale">1,675,921</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--RealEstateHeldforsale_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zuAQDYnDyzd5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for sale">151,553</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total real estate held for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--RealEstateHeldforsale_iI_c20230630_zs8kCFttkc41" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">1,827,474</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other investments and policy loans at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Policy loans</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_ecustom--PolicyLoansAmortizedCost_iI_c20230630_zexCx5XYhGZh" style="text-align: right" title="Policy loans">13,020,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Insurance assignments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--InsuranceAssignmentsAmortizedCost_iI_c20230630_zp4CeKeFE1v5" style="text-align: right" title="Insurance assignments">41,157,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Federal Home Loan Bank stock (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FederalHomeLoanBankStock_iI_c20230630_fKDIp_zo3Mw2Al32T2" style="text-align: right" title="Federal home loan bank stock">2,677,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Other investments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--OtherInvestmentsAmortizedCost_iI_c20230630_zBhTpjFnwrKe" style="text-align: right" title="Other investments">9,389,786</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Less: Allowance for credit losses for insurance assignments</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceForDoubtfulAccounts_iNI_di_c20230630_zYGzL5y5EZef" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for doubtful accounts">(1,690,693</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total other investments and policy loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630_zPtxTtqGuO34" style="border-bottom: Black 2.5pt double; text-align: right" title="Total policy loans and other investments">64,554,148</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Accrued investment income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AccruedInvestmentIncomeReceivable_iI_c20230630_zO4rZfmgyN2d" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued investment income">10,188,551</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total investments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Investments_iI_c20230630_ziC80LoZ95oi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total investments"> 896,174,397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F06_zKVjlWWhzxFf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span id="xdx_F18_zkLCuN8Bkni3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross unrealized losses are net of allowance for credit losses</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F0B_ztN1nDRFaTVf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span id="xdx_F13_zz2kOEcOMLZf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_90B_eus-gaap--FederalHomeLoanBankStock_iI_c20230630__srt--ProductOrServiceAxis__us-gaap--MembershipMember_z4fHXw0BP2bk" title="Short term investment">84,800</span> of Membership stock and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_908_eus-gaap--FederalHomeLoanBankStock_iI_c20230630__srt--ProductOrServiceAxis__custom--ActivityStockDueMember_zciDAuQU0Xze" title="Short term investment">2,592,300</span> of Activity stock attributable to short-term borrowings and letters of credit.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s investments as of December 31, 2022 are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Gains</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">December 31, 2022:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed maturity securities, available for sale, at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 44%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zUmAJ9I3DkD7" style="width: 10%; text-align: right" title="Available for sale securities, amortized cost">93,182,210</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zcllecWYuqV1" style="width: 10%; text-align: right" title="Available for sale securities, unrecognized holding gain">180,643</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zV3th1p20TA9" style="width: 10%; text-align: right" title="Available for sale securities, unrecognized holding loss">(2,685,277</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z9UWZ8Jy8rzl" style="width: 10%; text-align: right" title="Available for sale securities, estimated fair value">90,677,576</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zbwTynqdrEz1" style="text-align: right" title="Available for sale securities, amortized cost">6,675,071</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zsIs2tG1Rw4j" style="text-align: right" title="Available for sale securities, unrecognized holding gain">13,869</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zlflI2fDezag" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(458,137</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zYwNd0MYpEhf" style="text-align: right" title="Available for sale securities, estimated fair value">6,230,803</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Corporate securities including public utilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zQqa1DcUu4Ge" style="text-align: right" title="Available for sale securities, amortized cost">229,141,544</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zLqc7L3azwIg" style="text-align: right" title="Available for sale securities, unrecognized holding gain">1,909,630</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zJR12E4f9Alb" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(11,930,773</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zXJXiOhMPcYh" style="text-align: right" title="Available for sale securities, estimated fair value">219,120,401</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Mortgage-backed securities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zBxWC86OMK5k" style="text-align: right" title="Available for sale securities, amortized cost">33,501,686</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zSrv1B7VNtX9" style="text-align: right" title="Available for sale securities, unrecognized holding gain">168,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zYNrSQRnPPhj" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(4,100,674</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zqFHMgpKVDs5" style="text-align: right" title="Available for sale securities, estimated fair value">29,569,712</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Redeemable preferred stock</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zsanO21YmEsd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">250,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zPSLNCY13DO2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">10,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zMOQEI4MEDcf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl1145">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zh1JTB6kc2Fe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">260,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total fixed maturity securities available for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231_zpTyHIeVHeB9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">362,750,511</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231_zSV9Dvn4729" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">2,282,842</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231_zXM2ig8Fvdfl" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(19,174,861</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231_zmx8ElDXPRO8" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">345,858,492</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Equity securities at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Industrial, miscellaneous and all other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquitySecuritiesFvNiCost_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zNf4Is0UD0t5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">9,942,265</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zBug7Bu9qg01" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">2,688,375</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z8idMSkCixud" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities - gross unrealized losses">(948,114</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNi_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z6SprtDB8Ktf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">11,682,526</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--EquitySecuritiesFvNiCost_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_z4AaSyIX9E0i" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">9,942,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zmrth37oABr6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">2,688,375</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zKJ0JvK0ifId" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities - gross unrealized losses">(948,114</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNi_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zxn24vvfePAk" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">11,682,526</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--NotesReceivableGross_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zp9G9e4D7wxf" style="text-align: right" title="Mortgage loans on real estate and construction">93,355,623</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Residential construction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--NotesReceivableGross_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zVjjTE4jSvg3" style="text-align: right" title="Mortgage loans on real estate and construction">172,516,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Commercial</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--NotesReceivableGross_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zqUHwVpnVsIj" style="text-align: right" title="Mortgage loans on real estate and construction">46,311,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Less: Unamortized deferred loan fees, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20221231_z9UkfOXpSYVj" style="text-align: right" title="Mortgage loans on real estate and construction, unamortized deferred loan fees, net">(1,746,605</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Less: Allowance for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_c20221231_zAR3tNTQ04p6" style="text-align: right" title="Mortgage loans on real estate and construction, allowance for losses">(1,970,311</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Less: Net discounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20221231_z32r4y7lDHDb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction, discount">(342,860</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total mortgage loans held for investment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20221231_z3JpMGWtUM3g" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">308,123,927</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Real estate held for investment - net of accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zwjOvynTyLZ7" style="text-align: right" title="Real estate held for investment, net of depreciation">38,437,960</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zWL6X9XaSyH4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for investment, net of depreciation">152,890,656</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total real estate held for investment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231_zAluCaLQnNMk" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment, net of depreciation">191,328,616</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Real estate held for sale:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--RealEstateHeldforsale_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zb0sdZKnq3r8" style="text-align: right" title="Real estate held for sale">11,010,029</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RealEstateHeldforsale_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zO6tXVKDSz3c" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for sale">151,553</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total real estate held for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--RealEstateHeldforsale_iI_c20221231_zKL03UQJw9xa" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">11,161,582</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other investments and policy loans at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Policy loans</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--PolicyLoansAmortizedCost_iI_c20221231_zcUcQOJxCPl6" style="text-align: right" title="Policy loans">13,095,473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Insurance assignments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--InsuranceAssignmentsAmortizedCost_iI_c20221231_z1g2dBQnnqZ3" style="text-align: right" title="Insurance assignments">46,942,536</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Federal Home Loan Bank stock (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FederalHomeLoanBankStock_iI_c20221231_fKDEp_zu2kdy4SKws2" style="text-align: right" title="Federal home loan bank stock">2,600,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Other investments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--OtherInvestmentsAmortizedCost_iI_c20221231_z5CoR16ACA67" style="text-align: right" title="Other investments">9,479,798</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Less: Allowance for credit losses for insurance assignments</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--AllowanceForDoubtfulAccounts_iNI_di_c20221231_zxiJOMQwgZVc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for doubtful accounts">(1,609,951</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total other investments and policy loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231_zOx8TxSws5tl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total policy loans and other investments">70,508,156</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Accrued investment income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccruedInvestmentIncomeReceivable_iI_c20221231_zGKsCfLdg0Eh" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued investment income">10,299,826</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total investments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--Investments_iI_c20221231_z3F5PbX0PJm5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total investments">948,963,125</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F02_ztJLdMyvHMn6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F13_zBFIfLCJt421" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_908_eus-gaap--FederalHomeLoanBankStock_iI_c20221231__srt--ProductOrServiceAxis__us-gaap--MembershipMember_zz6D8y4tcUGa" title="Short term investment">938,500</span> of Membership stock and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_901_eus-gaap--FederalHomeLoanBankStock_iI_c20221231__srt--ProductOrServiceAxis__custom--ActivityStockDueMember_zfWyHaJ8yrDh" title="Short term investment">1,661,800</span> of Activity stock attributable to short-term borrowings and letters of credit.</span></td> </tr></table> <p id="xdx_8AA_zCj3ObruPdGb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></span> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fixed Maturity Securities</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below summarizes unrealized losses on fixed maturity securities available for sale that were carried at estimated fair value at June 30, 2023 and at December 31, 2022. The unrealized losses were primarily related to interest rate fluctuations and inflation. The fair values of fixed maturity securities are based on quoted market prices, when available. For fixed maturity securities not actively traded, fair values are estimated using values obtained from independent pricing services, or in the case of private placements, are estimated by discounting expected future cash flows using a current market value applicable to the coupon rate, credit and maturity of the investments. The table below sets forth unrealized losses by duration with the fair value of the related fixed maturity securities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_ecustom--ScheduleOfFairValueOfFixedMaturitySecuritiesTableTextBlock_zzuiojEsOhI3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_zKKKchPtxxvk" style="display: none">Schedule of Fair Value of Fixed Maturity Securities</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Losses for Less than Twelve Months</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Losses for More than Twelve Months</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total Unrealized Loss</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Combined Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">At June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">U.S. Treasury Securities And Obligations of U.S. Government Agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z5dNoArJfP79" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">872,936</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zYl3HsARLxxd" style="width: 6%; text-align: right" title="Available for sale securities, fair value">56,265,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z0ltXxSFE2eb" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">1,681,490</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zawCFEPnxqS4" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">28,818,980</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z3NGkW27jZ55" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">2,554,426</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zF3dCL7b3RE1" style="width: 6%; text-align: right" title="Available for sale securities, fair value">85,084,009</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Obligations of States and Political Subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zAOTGFz44IS8" style="text-align: right" title="Available for sale securities, unrecognized holding loss">159,415</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zcQehTrJgO2f" style="text-align: right" title="Available for sale securities, fair value">3,758,985</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zEuGoyiWkxx2" style="text-align: right" title="Available for sale securities, unrecognized holding loss">219,572</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zwMIhiME1kVa" style="text-align: right" title="Available for sale securities, fair value">2,149,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zWgYBLKjhE34" style="text-align: right" title="Available for sale securities, unrecognized holding loss">378,987</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zVcCapA0O6pb" style="text-align: right" title="Available for sale securities, fair value">5,908,100</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Corporate Securities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zTvi55NBYYZc" style="text-align: right" title="Available for sale securities, unrecognized holding loss">3,664,905</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zks3koACYkH9" style="text-align: right" title="Available for sale securities, fair value">96,981,686</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zuT83nUBBgTg" style="text-align: right" title="Available for sale securities, unrecognized holding loss">7,822,248</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zN93YGO8rg66" style="text-align: right" title="Available for sale securities, fair value">71,988,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zOhLfXEtzDh7" style="text-align: right" title="Available for sale securities, unrecognized holding loss">11,487,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_z8FycfXAflGl" style="text-align: right" title="Available for sale securities, fair value">168,969,944</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Mortgage and other asset-backed securities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zx5rG2OWbNC2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">497,345</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z55XCfilyF0i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">5,241,798</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zqqU6Ys4cRfa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,207,446</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z4YMK0e8Cr07" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">20,951,604</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zdNU9TQFL4Rb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,704,791</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zGNSprJYn5a5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">26,193,402</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Totals</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630_ziMetjDLplh" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">5,194,601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630_z0watGK5Nbxi" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">162,247,498</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630_zP52AySdmbNf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">13,930,756</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630_zqJpoYZgFjPg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">123,907,957</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630_zzzkHjiS3fN1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">19,125,357</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630_zfHZVfJ4ZVm7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">286,155,455</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline">At December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">U.S. Treasury Securities And Obligations of U.S. Government Agencies</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zJd3KcvFjvGh" style="text-align: right" title="Available for sale securities, unrecognized holding loss">2,685,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zxoaemzKUAg7" style="text-align: right" title="Available for sale securities, fair value">79,400,753</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zqj6OXDEalHe" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl1286">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zJIy858WKddl" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl1288">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zZoz3qAKhhdc" style="text-align: right" title="Available for sale securities, unrecognized holding loss">2,685,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zgKnxAxKLuR2" style="text-align: right" title="Available for sale securities, fair value">79,400,753</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Obligations of States and Political Subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z76nLpKiNZZ6" style="text-align: right" title="Available for sale securities, unrecognized holding loss">378,067</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z4q5yvA2u2r3" style="text-align: right" title="Available for sale securities, fair value">5,467,910</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z6lbcMQzcMi3" style="text-align: right" title="Available for sale securities, unrecognized holding loss">80,070</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zUSdcWCocGpj" style="text-align: right" title="Available for sale securities, fair value">429,020</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zs7uHjMXrhVk" style="text-align: right" title="Available for sale securities, fair value">458,137</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zbNfQtcuADJ8" style="text-align: right" title="Available for sale securities, fair value">5,896,930</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Corporate Securities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zkQ3N6A6Pzcd" style="text-align: right" title="Available for sale securities, unrecognized holding loss">10,935,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zuXuNX3YT6H5" style="text-align: right" title="Available for sale securities, fair value">162,995,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zbxKI3B3BFZ9" style="text-align: right" title="Available for sale securities, unrecognized holding loss">995,659</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_z52UmEIWG2Cd" style="text-align: right" title="Available for sale securities, fair value">5,781,822</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zxjkEfsFxIec" style="text-align: right" title="Available for sale securities, unrecognized holding loss">11,930,773</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_z4FCujh8w9Yl" style="text-align: right" title="Available for sale securities, fair value">168,777,791</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Mortgage and other asset-backed securities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zxH8bWaSjtDd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">2,884,731</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zAsC1qJ3UPSd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">19,909,907</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zIzITSOEEdfb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">1,215,943</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zozRW5k5zxV2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">6,978,745</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zYK1mbeNYkOh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,100,674</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z0jLXxjekI6k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">26,888,652</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Totals</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231_zRlWaoyVZLB3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss"> 16,883,189</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231_zUIX02TZJR4d" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value"> 267,774,539</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231_znA0VtxY1JTg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">2,291,672</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231_zNUNW45x3cv1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">13,189,587</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231_zLoQfn9o3mC9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss"> 19,174,861</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231_z75Id4rGUn4" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value"> 280,964,126</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zPy3r5Dsir4d" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Relevant holdings were comprised of 748 securities with fair value of <span id="xdx_903_ecustom--AverageMarketValueOverAmortizedCost_iI_pid_dp_uPure_c20230630__us-gaap--InvestmentTypeAxis__custom--SevenHundredFortyEightMember_zRnWoOEa8QF2" title="Average market value over amortized cost">93.7</span>% of amortized cost at June 30, 2023. Relevant holdings were comprised of 713 securities with fair value of <span id="xdx_904_ecustom--AverageMarketValueOverAmortizedCost_iI_pid_dp_uPure_c20221231__us-gaap--InvestmentTypeAxis__custom--SevenOneThreeSecuritiesMember_zfgY813tnTcj" title="Average market value over amortized cost">93.6</span>% of amortized cost at December 31, 2022. Credit losses of $<span id="xdx_90A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossPeriodIncreaseDecrease_c20230401__20230630_zCvXsriV1und" title="Credit loss recognized">44,505</span> and <span id="xdx_904_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossPeriodIncreaseDecrease_dxL_c20220401__20220630_zmVDhtwM0Xi7" title="Credit loss recognized::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1348">nil</span></span> have been recognized for the three month periods ended June 30, 2023 and 2022, respectively. Credit losses of $<span id="xdx_90C_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossPeriodIncreaseDecrease_c20230101__20230630_zOT6d8M8DLki" title="Credit loss recognized">224,005</span> and <span id="xdx_902_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossPeriodIncreaseDecrease_dxL_c20220101__20220630_zx6MJMKi2Hn9" title="Credit loss recognized::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1352">nil</span></span> have been recognized for the six month periods ended June 30, 2023 and 2022, respectively. Credit losses are included in gains (losses) on investments and other assets on the condensed consolidated statements of earnings. Other unrealized losses for which no credit loss was recognized are primarily the result of the recent increases in interest and inflation rates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Evaluation of Allowance for Credit Losses</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 2 regarding the adoption of ASU 2016-13.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On a quarterly basis, the Company evaluates its fixed maturity securities classified as available for sale to identify any potential credit losses. This evaluation includes a review of current ratings by the National Association of Insurance Commissions (“NAIC”). Securities with a rating of 1 or 2 are considered investment grade and are not reviewed for credit loss, unless current market or recent company news could lead to a credit downgrade. Securities with ratings of 3 to 5 are evaluated for credit loss. Securities with a rating of 6 are automatically determined to be impaired and a credit loss is recognized in earnings. The evaluation involves assessing all facts and circumstances surrounding each security including, but not limited to, historical values, interest payment history, projected earnings, and revenue growth rates as well as a review of the reason for a downgrade in the NAIC rating. Based on the analysis of a security that is rated 3 to 5, a determination is made whether the security will likely make interest and principal payments in accordance with the terms of the financial instrument.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where the decline in fair value of fixed maturity securities is attributable to changes in market interest rates or to factors such as market volatility, liquidity and spread widening, and the Company anticipates recovery of all contractual or expected cash flows, the Company does not consider these securities to have credit loss because the Company does not intend to sell these securities and it is not more likely than not the Company will be required to sell these securities before a recovery of amortized cost, which may be at maturity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the Company intends to sell a fixed maturity security or if it is more likely than not that the Company will be required to sell a security before recovery of its amortized cost basis, a credit loss has occurred and the difference between the amortized cost and the fair value that relates to the expected credit loss is recognized as a loss in earnings, included in gains (losses) on investments and other assets on the condensed consolidated statements of earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the Company does not intend to sell and it is not more likely than not that the Company will be required to sell the debt security but also do not expect to recover the entire amortized cost basis of the security, a credit loss is recognized in earnings for the amount of the expected credit loss with a corresponding allowance for credit losses as a contra-asset account. The credit loss is included in gains (losses) on investments and other assets on the condensed consolidated statements of earnings. The recognized credit loss is limited to the total unrealized loss on the security due to a change in credit.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amounts on available for sale fixed maturities that are deemed to be uncollectible are written off and removed from the allowance for credit loss. A write-off may also occur if the Company intends to sell a security or when it is more likely than not that the Company will be required to sell the security before the recovery of its amortized cost.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company does not measure a credit loss allowance on accrued interest receivable, included in accrued investment income on the condensed consolidated balance sheets, as the Company writes off any accrued interest receivable balance to net investment income in a timely manner (after 90 days) when the Company has concerns regarding collectability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossTableTextBlock_zgF5RWdNhsDb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents a roll forward of the Company’s allowance for credit losses on fixed maturity securities available for sale:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zz2xBO0exjX5" style="display: none">Schedule of Allowance for Credit Losses on Fixed Maturity Securities Available for Sale</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4B2_us-gaap--FairValueByAssetClassAxis_us-gaap--USTreasurySecuritiesMember_zxJIIdMJO1k2" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4B6_us-gaap--FairValueByAssetClassAxis_us-gaap--USStatesAndPoliticalSubdivisionsMember_zXs9ZOOy3Cri" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4BF_us-gaap--FairValueByAssetClassAxis_us-gaap--CorporateDebtSecuritiesMember_zelqwQxtlMIg" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4BC_us-gaap--FairValueByAssetClassAxis_us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zNrXchtaoS95" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4BF_zsq0wiBDAMMf" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="18" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">U.S. Treasury Securities And Obligations of U.S. Government Agencies</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Obligations of states and political subdivisions</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corporate securities</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Mortgage-backed securities</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_43B_c20230101__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iS_zGbkoFVpHTg7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Beginning balance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1356">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">          <span style="-sec-ix-hidden: xdx2ixbrl1357">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1358">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1359">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1360">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossNotPreviouslyRecorded_zrv9W7JoET61" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 35%; text-align: left">Additions for credit losses not previously recorded</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1362">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1363">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">179,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1365">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">179,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DebtSecuritiesAvailableForSaleAllowancesForCreditLossPeriodIncreaseDecrease_zvb30yqgVNTd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Change in allowance on securities with previous allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1368">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1369">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,505</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1371">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,505</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSecuritiesSold_zFiX5IVeAnIk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Reductions for securities sold during the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1374">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1375">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1376">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1377">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1378">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSellBeforeRecovery_zJL5SXR4dT81" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Reductions for securities with credit losses due to intent to sell</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1380">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1381">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1382">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1383">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1384">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossWriteoff_zUAhDClZ1Qi3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Write-offs charged against the allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1386">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1387">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1388">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1389">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1390">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossRecovery_z5Pq3d3mDTYh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Recoveries of amounts previously written off</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1392">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1393">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1394">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1395">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1396">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20230101__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iE_zSLjlu59Pr0k" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending Balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1398">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1399">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">224,005</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1401">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">224,005</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_z5btI0b5EPRd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> </p> <p id="xdx_893_ecustom--ScheduleOfEarningsOnFixedMaturitySecuritiesTableTextBlock_zMYOgOyBJpLg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents a roll forward of the Company’s cumulative other than temporary credit impairments (“OTTI”) recognized in earnings on fixed maturity securities available for sale which was required to be presented prior to the adoption of ASU 2016-13:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BA_zV1HdOKOJcUk" style="display: none">Schedule of Earnings on Fixed Maturity Securities</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20220101__20220630_zmllfrQMiVL7" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_409_eus-gaap--OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsCreditLossesOnDebtSecuritiesHeld_iS_zMdmR5bXQH25" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Balance of credit-related OTTI at January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">264,977</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additions for credit impairments recognized on:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsAdditionsNoPreviousImpairment_zVafXwBdH0aj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Securities not previously impaired</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1408">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsAdditionsAdditionalCreditLosses_zpEbFIU1f8td" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Securities previously impaired</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1410">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reductions for credit impairments previously recognized on:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsReductionsSecuritiesSold_iN_di_zs8rvAHeggne" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Securities that matured or were sold during the period (realized)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,502</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsReductionsCashFlows_z1dJhu2na9M4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Securities due to an increase in expected cash flows</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1414">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsCreditLossesOnDebtSecuritiesHeld_iE_zGmrqEgjW6dd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Balance of credit-related OTTI at June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">225,475</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zRyncz01O6vd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_zC6nIuYORBF3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below presents the amortized cost and the estimated fair value of fixed maturity securities available for sale at June 30, 2023, by contractual maturity. Actual or expected maturities may differ from contractual maturities because certain borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BB_zgq7ObNSPxSj" style="display: none">Schedule of Investments Classified by Contractual Maturity Date</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Due in 1 year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zl7Fwf6Ys2Hh" style="width: 16%; text-align: right" title="Amortized cost">19,976,902</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zNACLfo0hNzk" style="width: 16%; text-align: right" title="Estimated fair value">19,882,628</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due in 2-5 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zFx391hksZF5" style="text-align: right" title="Amortized cost">149,667,318</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zTyXwtrRXHM1" style="text-align: right" title="Estimated fair value">144,707,290</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due in 5-10 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_z34gIs20FRw8" style="text-align: right" title="Amortized cost">82,678,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zPS2xc5SJdRc" style="text-align: right" title="Estimated fair value">79,333,563</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due in more than 10 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zc1nk0esOL92" style="text-align: right" title="Amortized cost">85,884,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zk07hETp6tvl" style="text-align: right" title="Estimated fair value">81,867,909</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage-backed securities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zyskw8oDyA1" style="text-align: right" title="Amortized cost">33,273,655</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_za2Yv2gpTTUb" style="text-align: right" title="Estimated fair value">28,738,422</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Redeemable preferred stock</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zt6yIfvXYDE7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">250,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zn6YCpe9Wvt2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">260,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630_zwgWsFgQ2Vi1" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">371,731,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630_z9FrXpa1jWc1" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">354,789,812</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zVPGtENjR5Lb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is a member of the Federal Home Loan Bank of Des Moines and Dallas (“FHLB”). The Company had pledged a total of $<span id="xdx_908_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20230630_zybyXTv5UDI8" title="Maximum borrowing capacity">84,531,263</span>, at estimated fair value, of fixed maturity securities with the FHLB at June 30, 2023. These pledged securities are used as collateral for any FHLB cash advances. As of June 30, 2023, the Company owed <span id="xdx_90A_eus-gaap--LineOfCreditFacilityCurrentBorrowingCapacity_iI_dxL_c20230630_zxGsmEO9KkJd" title="Other borrowings::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1450">nil</span></span> to the FHLB and its estimated maximum borrowing capacity was $<span id="xdx_90E_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_c20230630_zZ1n1fd8HTbj" title="Remaining borrowing capacity">76,274,326</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Credit Quality Indicators</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The NAIC assigns designations to fixed maturity securities. These designations range from Class 1 (highest quality) to Class 6 (lowest quality). The NAIC designations are utilized by insurers in preparing their annual statutory statements. NAIC Class 1 and 2 are considered “investment grade” while the NAIC Class 3 through 6 designations are considered “non-investment grade.” Based on the NAIC designations, the Company had <span id="xdx_906_ecustom--DebtSecuritiesAvailableForSalePercentInvestmentGrade_iI_pid_dp_c20230630_zJFQY6tSapL9" title="Fixed maturity securities rated investment grade, percent">98.0</span>% and <span id="xdx_907_ecustom--DebtSecuritiesAvailableForSalePercentInvestmentGrade_iI_pid_dp_c20221231_zSZhSnmt3PVk" title="Fixed maturity securities rated investment grade, percent">97.7</span>% of its fixed maturity securities rated investment grade as of June 30, 2023 and December 31, 2022, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--ScheduleofCreditQualityofFixedMaturitySecurityPortfoliobyNAICDesignationTableTextBlock_z2GDfsRy8dB6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the credit quality, by NAIC designation, of the Company’s fixed maturity securities available for sale, excluding redeemable preferred stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_z2kP6wRSUTOj" style="display: none">Schedule of Credit Quality of Fixed Maturity Security Portfolio by NAIC Designation</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">NAIC Designation</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 24%; text-align: center">1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_z0S0p798Unj4" style="width: 15%; text-align: right" title="Amortized cost">203,707,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_zpc4TlHHuO5" style="width: 15%; text-align: right" title="Estimated fair value">195,622,815</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_zSwIasritJAl" style="width: 15%; text-align: right" title="Amortized cost">197,753,818</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_z1ePtY7eEdce" style="width: 15%; text-align: right" title="Estimated fair value">189,691,540</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">2</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_zBc4mF58Irl6" style="text-align: right" title="Amortized cost">160,122,716</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_zq9XPmCdu7l6" style="text-align: right" title="Estimated fair value">151,974,611</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_zqbkybt6BGP2" style="text-align: right" title="Amortized cost">156,261,804</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_znmnYNsM9Dw9" style="text-align: right" title="Estimated fair value">148,073,873</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">3</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zlR9KwMMCOEg" style="text-align: right" title="Amortized cost">5,667,117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zD1LlcpemlRe" style="text-align: right" title="Estimated fair value">5,264,194</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zHB4WTEM4Ao6" style="text-align: right" title="Amortized cost">7,080,305</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zkIZ2h7F6Tz" style="text-align: right" title="Estimated fair value">6,635,786</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">4</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_z4OtWt9eob4e" style="text-align: right" title="Amortized cost">1,720,314</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_zpGzLt7kiBbl" style="text-align: right" title="Estimated fair value">1,563,190</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_zpCUmW4uEPqk" style="text-align: right" title="Amortized cost">1,377,541</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_zR5vxzvmOWOj" style="text-align: right" title="Estimated fair value">1,157,454</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">5</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_z187s3UgcfWd" style="text-align: right" title="Amortized cost">262,465</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_zhprxpzhedIl" style="text-align: right" title="Estimated fair value">104,832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_z3pCmWFCfSX2" style="text-align: right" title="Amortized cost">25,736</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_z4zgQzPTAo0c" style="text-align: right" title="Estimated fair value">39,155</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1.5pt">6</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zbQEAGxNuAbg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">1,271</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zHO2ovFQk0Ea" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">170</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_z9H8HSLVWrW8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">1,307</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zPhgfga3cHw" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">684</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--StatutoryAccountingPracticesByJurisdictionAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zlhk2yt8vcu" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">371,481,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--StatutoryAccountingPracticesByJurisdictionAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zxSll26wxdqj" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">354,529,812</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--StatutoryAccountingPracticesByJurisdictionAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zMajGE9tT7mg" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">362,500,511</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--StatutoryAccountingPracticesByJurisdictionAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zgk9PMIYkiTd" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">345,598,492</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zHJXn7XIUjBi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_ecustom--ScheduleOfMajorCategoriesOfNetInvestmentIncomeTableTextBlock_gL3SOMCONIITT-VUXXSPR_zObEXJVhb6ql" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information regarding sales of fixed maturity securities available for sale is presented as follows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B7_zAlcZ08Z5qAi" style="display: none">Schedule of Major Categories of Net Investment Income</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230401__20230630_zJcMweVrw3M7" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20220401__20220630_zm9Bs0g5UJsb" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230101__20230630_zFFoAYcRSdth" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20220101__20220630_zmNkskUqINy7" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_407_ecustom--ProceedsReceivedFromSaleOfFixedMaturityAvailableForSaleSecurities_zDdgdOirpUak" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Proceeds from sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1521">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">233,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">955,610</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">688,651</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_zmln2ZEnti4j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gross realized gains</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1526">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1527">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,257</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,354</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_zak6O0hRaw82" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross realized losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1531">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,825</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(54,104</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,845</td><td style="text-align: left">)</td></tr> </table> <p id="xdx_8A2_zv4aFQZOGu4i" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities and cash on deposit with regulatory authorities as required by law amounted to $<span id="xdx_906_eus-gaap--AssetsHeldByInsuranceRegulators_iI_c20230630__us-gaap--BalanceSheetLocationAxis__custom--RestrictedInvestmentsMember_zt9YF8T6MdTd" title="Securities and cash on deposit with regulatory">10,953,870</span> at June 30, 2023 and $<span id="xdx_90A_eus-gaap--AssetsHeldByInsuranceRegulators_iI_c20221231__us-gaap--BalanceSheetLocationAxis__custom--RestrictedInvestmentsMember_zFDm6lAo2qbd" title="Securities and cash on deposit with regulatory">11,032,165</span> at December 31, 2022. These restricted securities are included in various assets under investments on the accompanying condensed consolidated balance sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There were no investments, aggregated by issuer, in excess of 10% of shareholders’ equity (before net unrealized gains and losses on equity securities and fixed maturity securities) at June 30, 2023, other than investments issued or guaranteed by the United States Government.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Real Estate Held for Investment and Held for Sale</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company strategically deploys resources into real estate assets to match the income and yield durations of its primary obligations. The sources for these real estate assets come through its various business units in the form of acquisition, development, and mortgage foreclosures.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Commercial Real Estate Held for Investment and Held for Sale</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company owns and manages commercial real estate assets as a means of generating investment income. These assets are acquired in accordance with the Company’s goals and objectives for risk-adjusted returns. Due diligence is conducted on each asset using internal and third-party resources. The geographic locations and asset classes of investments are determined by senior management under the direction of the Board of Directors.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company employs full-time employees to attend to the day-to-day operations of those assets within the greater Salt Lake area and close surrounding markets. The Company utilizes third party property managers where the geographic location does not warrant full-time staff or through strategic lease-up periods. The Company generally looks to acquire assets that are located in regions expected to have high growth in employment and population and that provide operational efficiencies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company currently owns and operates nine commercial properties in three states. These properties include office buildings, flex office space, and the redevelopment and expansion of its corporate campus (“Center53”) in Salt Lake City, Utah. The Company uses bank debt in strategic cases, primarily where it is anticipated to improve yields, or facilitate the acquisition of higher quality assets or asset class diversification.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The aggregated net book value of commercial real estate serving as collateral for bank loans was $<span id="xdx_901_eus-gaap--RealEstateGrossAtCarryingValue_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_z8pYXnjftqO7" title="Collateral for bank loans">126,954,484</span> and $<span id="xdx_907_eus-gaap--RealEstateGrossAtCarryingValue_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zzgobQVXIOcl" title="Collateral for bank loans">129,330,119</span> as of June 30, 2023, and December 31, 2022, respectively. The associated bank loan carrying values totaled $<span id="xdx_90D_eus-gaap--LoansPayableToBank_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zXc1QuME6XBh" title="Loans Payable to Bank">96,199,103</span> and $<span id="xdx_902_eus-gaap--LoansPayableToBank_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_ztqz3D9JZ2ak" title="Loans Payable to Bank">97,112,131</span> as of June 30, 2023, and December 31, 2022, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the three and six month periods ended June 30, 2023, and 2022, the Company did not record any impairment losses on commercial real estate held for investment or held for sale. Impairment losses, if any, are included in gains (losses) on investment and other assets on the condensed consolidated statements of earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the three month periods ended June 30, 2023, and 2022, the Company recorded depreciation expense on commercial real estate held for investment of $<span id="xdx_903_eus-gaap--DepreciationDepletionAndAmortization_c20230401__20230630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zPe79WacskA5" title="Depreciation expense">1,576,901</span> and $<span id="xdx_904_eus-gaap--DepreciationDepletionAndAmortization_c20220401__20220630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zD360hQqCTic" title="Depreciation expense">1,665,343</span>, respectively, and of $<span id="xdx_90F_eus-gaap--DepreciationDepletionAndAmortization_c20230101__20230630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zvroDHb9cr4a" title="Depreciation expense">3,142,828</span> and $<span id="xdx_907_eus-gaap--DepreciationDepletionAndAmortization_c20220101__20220630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zsRnwhCm2D8i" title="Depreciation expense">2,989,274</span> during the six month periods ended June 30, 2023, and 2022, respectively. Commercial real estate held for investment is stated at cost and is depreciated over the estimated useful life, primarily using the straight-line method. Depreciation is included in net investment income on the consolidated statements of earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eus-gaap--RealEstateInvestmentFinancialStatementsDisclosureTextBlock_zsGqVffTTz1k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s commercial real estate held for investment is summarized as follows as of the respective dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_ztDgFrHEoSU9" style="display: none">Schedule of Commercial Real Estate Investment</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Total Square Footage</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4C_zEE0VGdQ67a5" style="width: 28%">Utah (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__srt--StatementGeographicalAxis__stpr--UT__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_fKDEp_z9Ld0gmByj03" style="width: 14%; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">144,998,640</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__srt--StatementGeographicalAxis__stpr--UT__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_fKDEp_z3NsMZzUSr3i" style="width: 14%; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">147,627,946</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--TotalSquareFootage_iI_uSqft_c20230630__srt--StatementGeographicalAxis__stpr--UT__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_fKDEp_zRJgnrJj4DL4" style="width: 14%; text-align: right" title="Total square footage">625,920</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--TotalSquareFootage_iI_uSqft_c20221231__srt--StatementGeographicalAxis__stpr--UT__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_fKDEp_zmnKbTGtMWwa" style="width: 14%; text-align: right" title="Total square footage">625,920</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Louisiana</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__srt--StatementGeographicalAxis__stpr--LA__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zvAG9t7AaT9e" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">2,357,964</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__srt--StatementGeographicalAxis__stpr--LA__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zeWwczfltGEj" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">2,380,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--TotalSquareFootage_iI_uSqft_c20230630__srt--StatementGeographicalAxis__stpr--LA__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zXezKRqTA7Ua" style="text-align: right" title="Total square footage">31,778</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--TotalSquareFootage_iI_uSqft_c20221231__srt--StatementGeographicalAxis__stpr--LA__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zxIcYr7roLW" style="text-align: right" title="Total square footage">31,778</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Mississippi</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__srt--StatementGeographicalAxis__stpr--MS__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_z46HRlkWnCOk" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">2,925,462</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__srt--StatementGeographicalAxis__stpr--MS__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zfoT7uQMjp6h" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">2,881,863</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--TotalSquareFootage_iI_uSqft_c20230630__srt--StatementGeographicalAxis__stpr--MS__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zO9wM2XyIlqe" style="text-align: right" title="Total square footage">19,694</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--TotalSquareFootage_iI_uSqft_c20221231__srt--StatementGeographicalAxis__stpr--MS__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zOLXNCFpys0a" style="text-align: right" title="Total square footage">19,694</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zLaSsUB7uiBg" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">150,282,066</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zdIfPA0cLqQ2" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">152,890,656</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--TotalSquareFootage_iI_uSqft_c20230630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zsMeOcjt9XDl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total square footage">677,392</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--TotalSquareFootage_iI_uSqft_c20221231__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_z20E0XWbUHJ2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total square footage">677,392</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F0C_zY7qG7iln3l9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F14_zjfCPDUtoAo7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes Center53</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s commercial real estate held for sale is summarized as follows as of the respective dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4F_zEI0O5X1sm9l" style="width: 56%">Mississippi (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--RealEstateHeldforsale_iI_c20230630__srt--StatementGeographicalAxis__stpr--MS__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_fKDEp_zHIYFVbD5NTi" style="width: 18%; text-align: right" title="Real estate held for sale">151,553</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RealEstateHeldforsale_iI_c20221231__srt--StatementGeographicalAxis__stpr--MS__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_fKDEp_zNgW5E07ouek" style="width: 18%; text-align: right" title="Real estate held for sale">151,553</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--RealEstateHeldforsale_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zg1WCbe4bfU2" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">151,553</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--RealEstateHeldforsale_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_z1rMKg7nJ85a" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">151,553</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F0B_ztwCad1jPhh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F13_ziP9erBdo4He" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists of approximately 93 acres of undeveloped land</span></td></tr> </table> <p id="xdx_8A3_zXE1p47Ul1ug" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This property is being marketed with the assistance of commercial real estate brokers in Mississippi.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Residential Real Estate Held for Investment and Held for Sale</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company occasionally acquires a small portfolio of residential homes primarily as a result of loan foreclosures. The Company has the option to sell these properties or to continue to hold them for expected cash flow and price appreciation. The Company also invests in residential subdivision development.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company established Security National Real Estate Services (“SNRE”) to manage its residential property portfolio. SNRE cultivates and maintains the preferred vendor relationships necessary to manage costs and quality of work performed on the Company’s entire residential property portfolio.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the three and six month periods ended June 30, 2023, and 2022 the Company did not record any impairment losses on residential real estate held for sale or held for investment. Impairment losses, if any, are included in gains (losses) on investment and other assets on the condensed consolidated statements of earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the three month periods ended June 30, 2023, and 2022, the Company recorded depreciation expense on residential real estate held for investment of $<span id="xdx_905_eus-gaap--DepreciationDepletionAndAmortization_c20230401__20230630__us-gaap--InvestmentTypeAxis__custom--ResidentialRealEstate1Member_zr1s82cRpPt6" title="Depreciation expense">2,648</span> and $<span id="xdx_907_eus-gaap--DepreciationDepletionAndAmortization_c20220401__20220630__us-gaap--InvestmentTypeAxis__custom--ResidentialRealEstate1Member_zPmmJHUVbhpa" title="Depreciation expense">2,648</span>, respectively, and of $<span id="xdx_907_eus-gaap--DepreciationDepletionAndAmortization_c20230101__20230630__us-gaap--InvestmentTypeAxis__custom--ResidentialRealEstate1Member_zvmzAaMtRLc1" title="Depreciation expense">5,296</span> and $<span id="xdx_905_eus-gaap--DepreciationDepletionAndAmortization_c20220101__20220630__us-gaap--InvestmentTypeAxis__custom--ResidentialRealEstate1Member_zmfe4mvTcGs6" title="Depreciation expense">5,296</span> during the six month periods ended June 30, 2023, and 2022, respectively. Residential real estate held for investment is stated at cost and is depreciated over the estimated useful life, primarily using the straight-line method. Depreciation is included in net investment income on the consolidated statements of earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_ecustom--ResidentialRealEstateInvestmentTextBlock_zm6v9Ff45Ibd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s residential real estate held for investment is summarized as follows as of the respective dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zGn83UzsNbP9" style="display: none">Schedule of Residential Real Estate Investment</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F43_zfzfndaZuxF5" style="width: 52%; padding-bottom: 1.5pt">Utah (1)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__srt--StatementGeographicalAxis__stpr--UT__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_fKDEp_zV22gAzF1ehi" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for investment">30,680,836</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__srt--StatementGeographicalAxis__stpr--UT__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_fKDEp_zKGXVDWrd6c1" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for investment">38,437,960</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_zLGLjbHHMCne" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment">30,680,836</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_zJa8G1lujnL5" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment">38,437,960</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F0E_zFgqds0qvrog" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F14_zMJu38qLlnVb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes residential subdivision development</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents additional information regarding the Company’s residential subdivision development in Utah:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Lots developed</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--LotsDeveloped_c20230101__20230630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zQaFlczHMz3c" style="width: 20%; text-align: right" title="Lots developed">42</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_ecustom--LotsDeveloped_c20220101__20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_z13vhQ2ZOIBh" style="width: 20%; text-align: right" title="Lots developed">80</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lots to be developed</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--LotsToBeDeveloped_c20230101__20230630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_z0EKmGx4Jzkc" style="text-align: right" title="Lots to be developed">931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LotsToBeDeveloped_c20220101__20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zUhNq1r4YAl9" style="text-align: right" title="Lots to be developed">1,131</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Book Value</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_ztQeQbze5pk6" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">30,489,876</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_z9oDKTjnf0Pd" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">38,241,705</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s residential real estate held for sale is summarized as follows as of the respective dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; padding-bottom: 1.5pt">Utah</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--RealEstateHeldforsale_iI_c20230630__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember__srt--StatementGeographicalAxis__stpr--UT_fKDEp_zSqLliME3oii" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for sale">1,675,921</td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: right">(1)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RealEstateHeldforsale_iI_c20221231__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember__srt--StatementGeographicalAxis__stpr--UT_z2NTBR58iL2f" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for sale">11,010,029</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--RealEstateHeldforsale_iI_c20230630__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_zs25b2k1SGe5" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">1,675,921</td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--RealEstateHeldforsale_iI_c20221231__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_z10kWHWyGTS8" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">11,010,029</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F06_zE2WxbGWoytg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F14_zsgSmOENB3w8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unimproved land</span></td></tr> </table> <p id="xdx_8AE_zaRDwSCXcRyb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The net book value of foreclosed residential real estate included in residential real estate held for sale was <span id="xdx_909_eus-gaap--RealEstateAcquiredThroughForeclosure_iI_dxL_c20230630__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_zCaoYivaRSQd" title="Foreclosed real estate expense::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1640">nil</span></span> and $<span id="xdx_90F_eus-gaap--RealEstateAcquiredThroughForeclosure_iI_c20221231__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_zc1EWGKwefy9" title="Foreclosed real estate expense">11,010,029</span> as of June 30, 2023, and December 31, 2022, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Real Estate Owned and Occupied by the Company</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_eus-gaap--RealEstateOwnedTextBlock_zYsMw4YSkJad" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The primary business units of the Company occupy a portion of the real estate owned by the Company. As of June 30, 2023, real estate owned and occupied by the Company is summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B8_z23BTlgoweO2" style="display: none">Schedule of Real Estate Owned and Occupied by the Company</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Location</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Business Segment</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Approximate Square Footage</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Square Footage Occupied by the Company</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F46_zLqmuwmFzjS6" style="width: 34%; text-align: left">433 Ascension Way, Floors 4, 5 and 6, Salt Lake City, UT - Center53 Building 2 (1)</td><td style="width: 2%"> </td> <td style="width: 28%; text-align: left">Corporate Offices, Life Insurance, Cemetery/Mortuary Operations, and Mortgage Operations and Sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90C_ecustom--ApproximateSquareFootage_iI_uSqft_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--MortgageOperationsMember_fKDEp_ziRvhFlP9AMl" title="Approximate square footage">221,000</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_904_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--MortgageOperationsMember_fKDEp_zrisdsex174f" title="Square footage occupied by the company">50</span></td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F47_zC37k8AJxmYa" style="text-align: left">1044 River Oaks Dr., Flowood, MS (1)</td><td> </td> <td style="text-align: left">Life Insurance Operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--ApproximateSquareFootage_iI_uSqft_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceOperationsMember_fKDEp_z8m9nvpdDEWd" title="Approximate square footage">19,694</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceOperationsMember_fKDEp_zSeJXKTm9l59" title="Square footage occupied by the company">28</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F44_zq1qVOpB1YUc" style="text-align: left">1818 Marshall Street, Shreveport, LA (2)</td><td> </td> <td style="text-align: left">Life Insurance Operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_ecustom--ApproximateSquareFootage_iI_uSqft_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceOperations1Member_fKDIp_zJGGiW6M3v97" title="Approximate square footage">12,274</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceOperations1Member_fKDIp_zkHcnPOWwBVg" title="Square footage occupied by the company">100</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F4A_zGyBGGhKZpJ2" style="text-align: left">909 Foisy Street, Alexandria, LA (2)</td><td> </td> <td style="text-align: left">Life Insurance Sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ApproximateSquareFootage_iI_uSqft_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSalesMember_fKDIp_ztVi1gGKhAN3" title="Approximate square footage">8,059</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSalesMember_fKDIp_zrokKiI1MSD7" title="Square footage occupied by the company">100</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4E_zeurPOssEruf" style="text-align: left">812 Sheppard Street, Minden, LA (2)</td><td> </td> <td style="text-align: left">Life Insurance Sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ApproximateSquareFootage_iI_uSqft_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSales1Member_fKDIp_zVT85WwbAuRa" title="Approximate square footage">1,560</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSales1Member_fKDIp_z4AJuISiUVd4" title="Square footage occupied by the company">100</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F44_zSshEDStPU8" style="text-align: left">1550 N 3rd Street, Jena, LA (2)</td><td> </td> <td style="text-align: left">Life Insurance Sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ApproximateSquareFootage_iI_uSqft_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSales2Member_fKDIp_zOj3QSzxIZsh" title="Approximate square footage">1,737</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSales2Member_fKDIp_z6izcqoIjxE" title="Square footage occupied by the company">100</span></td><td style="text-align: left">%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F0A_z4oDSxVxoG24" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F18_znGpnmLzsIna" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in real estate held for investment on the condensed consolidated balance sheets</span></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F09_zRGMK3GlDg99" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td><span id="xdx_F1B_zqMfO3XAhOJ1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in property and equipment on the condensed consolidated balance sheets</span></td></tr> </table> <p id="xdx_8A5_zKmnDMpQA9fk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mortgage Loans Held for Investment</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mortgage loans held for investment consist of first and second mortgages. The mortgage loans bear interest at rates ranging from <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230630__srt--RangeAxis__srt--MinimumMember_zfDjgKfpO1Ja" title="Loan interest rate">2.0</span>% to <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230630__srt--RangeAxis__srt--MaximumMember_z5GFQZOjSeLk" title="Loan Interest rate">10.5</span>%, maturity dates range from <span id="xdx_905_eus-gaap--DebtInstrumentTerm_dc_c20230101__20230630__srt--RangeAxis__srt--MinimumMember_zH1zCiLCTR3j" title="Loan term">nine months</span> to <span id="xdx_90F_eus-gaap--DebtInstrumentTerm_dtY_c20230101__20230630__srt--RangeAxis__srt--MaximumMember_zUyHNQnW132b" title="Loan term">30</span> years and the loans are secured by real estate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Concentrations of credit risk arise when a number of mortgage loan debtors have similar economic characteristics that would cause their ability to meet contractual obligations to be similarly affected by changes in economic conditions. Although the Company has a diversified mortgage loan portfolio consisting of residential mortgages, commercial loans and residential construction loans and requires collateral on all real estate exposures, a substantial portion of the relevant debtors’ ability to honor obligations is dependent upon the economic stability of the geographic region in which the debtors do business or are employed. As of June 30, 2023, the Company had <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230630__srt--StatementGeographicalAxis__stpr--UT_zk0TCmzVkhsf" title="Loan interest rate">54</span>%, <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230630__srt--StatementGeographicalAxis__stpr--FL_zpbxc335x2Lc" title="Loan interest rate">10</span>%, <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230630__srt--StatementGeographicalAxis__stpr--CA_zuRGZf6dcs87" title="Loan interest rate">8</span>%, <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230630__srt--StatementGeographicalAxis__country--AZ_zMS4AP999vti" title="Loan interest rate">6</span>% and <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230630__srt--StatementGeographicalAxis__stpr--TX_zlPB4fKGlZzl" title="Loan interest rate">5</span>%, of its mortgage loans from borrowers located in the states of Utah, Florida, California, Arizona, and Texas, respectively. As of December 31, 2022, the Company had <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20221231__srt--StatementGeographicalAxis__stpr--UT_zNT6pyInjrBk" title="Loan interest rate">64</span>%, <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20221231__srt--StatementGeographicalAxis__stpr--FL_zrOA0oNtPgUc" title="Loan interest rate">10</span>%, <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20221231__srt--StatementGeographicalAxis__stpr--CA_z0JzA2fhzczb" title="Loan interest rate">5</span>% and <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20221231__srt--StatementGeographicalAxis__stpr--TX_z4Cxzg2YxrQ1" title="Loan interest rate">5</span>% of its mortgage loans from borrowers located in the states of Utah, Florida, California, and Texas, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mortgage loans held for investment are carried at their unpaid principal balances adjusted for net deferred fees, charge-offs, premiums, discounts, and the related allowance for credit losses. Interest income is included in net investment income on the condensed consolidated statements of earnings and is recognized when earned. The Company defers related material loan origination fees, net of related direct loan origination costs, and amortizes the net fees over the terms of the loans. Origination fees are included in net investment income on the condensed consolidated statements of earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mortgage loans are secured by the underlying property and require an appraisal at the time of underwriting and funding. Generally, the Company requires that loans not exceed 80% of the fair market value of the respective loan collateral. For loans in excess of 80% of the fair market value of the respective loan collateral, additional collateral or mortgage insurance by an approved third-party insurer is required.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Evaluation of Allowance for Credit Losses</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 2 regarding the adoption of ASU 2016-13.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the Company’s mortgage loans held for investment to present the net amount expected to be collected. The Company reports in net earnings, as a credit loss expense, the amount necessary to adjust the allowance for credit losses for the Company’s current estimate of expected credit losses on mortgage loans held for investment. This credit loss expense is included in other expenses on the condensed consolidated statements of earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Once a mortgage loan is past due 90 days, it is the policy of the Company to end the accrual of interest income on the loan and reverse any interest income that had been accrued. Given this policy, the Company does not measure a credit loss allowance on accrued interest receivable. Accrued interest receivable is included in accrued investment income on the condensed consolidated balance sheets. Payments received for mortgage loans on a non-accrual status are recognized when received. The interest income recognized from payments received for mortgage loans on a non-accrual status was immaterial. Accrual of interest resumes if a mortgage loan is brought current. Interest not accrued on these loans totaled approximately $<span id="xdx_900_ecustom--InterestNotAccruedOnNonPerformingLoans_iI_pp0p0_c20230630_z6CF9E9A8eK4" title="Interest not accrued on non-performing loans">145,000</span> and $<span id="xdx_903_ecustom--InterestNotAccruedOnNonPerformingLoans_iI_pp0p0_c20221231_z14rge5B2Pj8" title="Interest not accrued on non-performing loans">226,000</span> as of June 30, 2023, and December 31, 2022, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company measures expected credit losses based on the fair value of the collateral when the Company determines that foreclosure is probable. When a mortgage loan becomes delinquent, the Company proceeds to foreclose and all expenses for foreclosure are expensed as incurred. Once foreclosed, the property is classified as real estate held for investment or held for sale.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For purposes of determining the allowance for credit losses, the Company has segmented its mortgage loans held for investment by loan type. The Company’s loan types are commercial, residential, and residential construction. The inherent risks within the portfolio vary depending upon the loan type as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Commercial </span>- Underwritten in accordance with the Company’s policies to determine the borrower’s ability to repay the obligation as agreed. Commercial loans are made primarily based on the underlying collateral supporting the loan. Accordingly, the repayment of a commercial loan depends primarily on the collateral and its ability to generate income and secondarily on the borrower’s (or guarantors) ability to repay.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commercial loans are evaluated for credit loss by analyzing loan attributes that are predictors for future credit losses. The Company uses a combination of the debt service coverage ratio (“DSCR”) and loan to value (“LTV”) to group similar loans. The Company applies a future loss factor to the outstanding balance of each group to arrive at the allowance for credit loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Residential </span>— These loans are secured by first and second mortgages on single family dwellings. The borrower’s ability to repay is sensitive to the life events and the general economic condition of the region. Where loan to value exceeds 80%, the loan is generally guaranteed by private mortgage insurance, the FHA, or VA.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company uses a third-party to provide a monthly analysis of its residential portfolio for credit losses. The third-party uses the Company’s current loan data and runs it through various models to project cash flows and provide a projected life of loan loss. The models consider loan features such as loan type, loan to value, payment status, age, and current property values. The Company also considers historical delinquency rates and current unemployment trends.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Residential construction (including land acquisition and development)</span> – These loans are underwritten in accordance with the Company’s underwriting policies, which include a financial analysis of the builders, borrowers (guarantors), construction cost estimates, and independent appraisal valuations, and factor in estimates of the value of construction projects upon completion. Construction loans generally involve the disbursement of substantial funds over a short period of time with repayment substantially dependent upon the success of the completed project and the ability of the borrower to secure long-term financing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally, land acquisition and development loans are underwritten in accordance with the Company’s underwriting policies, which include independent appraisal valuations as well as the estimated value associated with the land upon completion of development into finished lots. These loans are considered to be of a higher risk than other mortgage loans due to their ultimate repayment being sensitive to general economic conditions, availability of long-term or construction financing, and interest rate sensitivity.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To determine the allowance for credit losses on residential construction mortgage loans, the Company considers historical activity and housing market trends. Given the continued volatility in the housing market, the Company has adjusted its credit loss analysis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_ecustom--ScheduleOfAllowanceForLoanLossesTableTextBlock_z6QhPfI72mWc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents a roll forward of the allowance for credit losses as of the dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_zfo6v7JiXwpl" style="display: none">Schedule of Allowance for Loan Losses</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Commercial</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Residential</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Residential Construction</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Allowance for credit losses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Beginning balance - January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z4KI5PTYRL1" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">187,129</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zj0RCm2SBINc" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,739,980</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zQmyBkbBjACl" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">43,202</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630_zh1E0NRBuiih" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,970,311</td> <td style="width: 1%; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Cumulative effect adjustment upon adoption of <br/>new accounting standard (ASU 2016-13)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_ztOXgZ65xmth" style="text-align: right" title="Cumulative effect adjustment upon adoption of new accounting standard (ASU 2016-13)">555,807</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDEp_z1v72Uwo5rJh" style="text-align: right" title="Cumulative effect adjustment upon adoption of new accounting standard (ASU 2016-13)">(192,607</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDEp_zxfxCottXqDi" style="text-align: right" title="Cumulative effect adjustment upon adoption of new accounting standard (ASU 2016-13)">301,830</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630_fKDEp_zWUcF8jHS8tk" style="text-align: right" title="Cumulative effect adjustment upon adoption of new accounting standard (ASU 2016-13)">665,030</td> <td id="xdx_F2A_zcySOyeEZtD6" style="text-align: right">(1)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in provision for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDIp_zgQKlqRL7aA" style="text-align: right" title="Provision for credit losses">88,119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDIp_zQMNT38r7SC9" style="text-align: right" title="Provision for credit losses">42,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDIp_zpUE9Ezr4Xs1" style="text-align: right" title="Provision for credit losses">(102,387</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630_fKDIp_zTxd0jAHAvec" style="text-align: right" title="Provision for credit losses">28,219</td> <td id="xdx_F21_zhQS5cS7dyzj" style="text-align: right">(2)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Charge-offs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z3IRlBUNjcjc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1728">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zpKrugB1C3ja" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1730">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zqt0LFhkEph4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1732">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630_zhuiJQqX2D4f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1734">-</span></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance - June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z59F9NmW5KQ8" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">831,055</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zcZFRVfBeLl2" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">1,589,860</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zzVjh6ASRKje" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">242,645</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630_zTxqcggOx7Uc" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">2,663,560</td> <td style="padding-bottom: 2.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Allowance for credit losses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Beginning balance - January 1, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zhTod2Y9KIYj" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">187,129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z3BBiUfQUV7i" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,469,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zSBDcG4REcUl" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">43,202</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20220101__20221231_zrXKpbV01nJ1" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,699,902</td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Change in provision for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AllowanceForCreditLossesProvision_pdp0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDIp_zAeJ2dH6ZrCe" style="text-align: right" title="Allowance for Credit Losses, Provision"><span style="-sec-ix-hidden: xdx2ixbrl1752">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AllowanceForCreditLossesProvision_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDIp_zxm55D3WxQce" style="text-align: right" title="Allowance for Credit Losses, Provision">270,409</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceForCreditLossesProvision_pdp0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDIp_zkyf2hyW0zci" style="text-align: right" title="Allowance for Credit Losses, Provision"><span style="-sec-ix-hidden: xdx2ixbrl1756">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AllowanceForCreditLossesProvision_pp0p0_c20220101__20221231_fKDIp_zobvnRg2LqJe" style="text-align: right" title="Allowance for credit losses, provision">270,409</td> <td id="xdx_F25_zEyGb9dOLhuf" style="text-align: right">(2)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Charge-offs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--AllowanceForCreditLossesChargeOffs_pdp0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zG7XFIIepkJk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1760">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--AllowanceForCreditLossesChargeOffs_pdp0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zE95fblWwvO2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1762">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--AllowanceForCreditLossesChargeOffs_pdp0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z7d49oRXMKmj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1764">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceForCreditLossesChargeOffs_pdp0_c20220101__20221231_zotWMlpuKSDh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1766">-</span></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance - December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zfb9JsNyzn15" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">187,129</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zoH7UcaqmCJf" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">1,739,980</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zTszdfkLthe9" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">43,202</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20220101__20221231_zi2giFSZq435" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">1,970,311</td> <td style="padding-bottom: 2.5pt; text-align: right"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F05_zFUpHjab9xJ6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F13_zf2kjtHDP7Wk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 2 of the notes to the condensed consolidated financial statements</span></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F0D_zHg8CrSRGiP3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td><span id="xdx_F1C_zkmauImdB67f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other expenses on the condensed consolidated statements of earnings</span></td></tr> </table> <p id="xdx_8A4_zgi8cU68Ujsd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> </p> <p id="xdx_891_ecustom--ScheduleOfAgingOfMortgageLoansTextBlock_zL91RscJEbCa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents the aging of mortgage loans held for investment by loan type as of the dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_z6xlK7Pmvwse" style="display: none">Schedule of Aging of Mortgage Loans</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Commercial</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Residential</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Residential <br/>Construction</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 36%; text-align: left">30-59 days past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zm68lUfKO1a7" style="width: 12%; text-align: right" title="Mortgage Loans during period">5,960,468</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zj0VJaXKLCnd" style="width: 12%; text-align: right" title="Mortgage Loans during period">7,202,883</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_z6mjep3jubr9" style="width: 12%; text-align: right" title="Mortgage Loans during period">2,383,665</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zilbQdt2vKb9" style="width: 12%; text-align: right" title="Mortgage Loans during period">15,547,016</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">60-89 days past due</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zjSulCoHj2V5" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1788">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zdqKvgQS2ehk" style="text-align: right" title="Mortgage Loans during period">276,674</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zrw1Ue4mJbcb" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1792">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zs6Gi7L3ASl2" style="text-align: right" title="Mortgage Loans during period">276,674</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F42_zhSSYGnpjdL9" style="padding-left: 10pt; text-align: left">Over 90 days past due (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zAr6n3LvMCCj" style="text-align: right" title="Mortgage Loans during period">596,508</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_z1ipe6e196Dj" style="text-align: right" title="Mortgage Loans during period">1,721,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zitot8tTTXBl" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1800">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zGHHEtiQaR04" style="text-align: right" title="Mortgage Loans during period">2,318,211</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F47_z3iJK17B06Aa" style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">In process of foreclosure (1)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zw0NFUYnL9Y5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1804">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zHsjYONOau4f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">289,922</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zoSgZ0NQJG78" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1808">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zFI1WI1F1rT9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">289,922</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total past due</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zZJR7YMvQGq5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">6,556,976</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zgJtQ9TrPppd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">9,491,182</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zHXM8L1je1R9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">2,383,665</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zo2ar9tbBLag" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">18,431,823</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Current</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zxheXITXpSNi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">52,648,511</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zCLKseZHPeB" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">85,716,858</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zEVjc0xf0up5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">118,938,867</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zNlXak3IdTT1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">257,304,236</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total mortgage loans</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zctpbAA8PbA8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">59,205,487</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_znzKL8zAuC81" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">95,208,040</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zrnilJWBRCmd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">121,322,532</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630_z1YPJ9JGKow8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">275,736,059</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Allowance for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zYsPJuI2Z4al" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(831,055</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zNn7QjUGF60l" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(1,589,860</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zuDbDa4gtA4" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(242,645</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20230630_zt0O7dKDRJg7" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(2,663,560</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Unamortized deferred loan fees, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zCxzmSu0TMN" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(258,265</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zPfZqWExyEY" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,134,554</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z4fFtNYFPTUi" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(296,586</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20230630_z1wQJaJXRtF2" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,689,405</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Unamortized discounts, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zu9AJK00xV7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(223,847</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zLMjFUqIGtL4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(109,662</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zbnkC0yX5ku6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net"><span style="-sec-ix-hidden: xdx2ixbrl1856">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20230630_z1bf0UIfgVb1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(333,509</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Net mortgage loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zTaXfW5CRf75" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">57,892,320</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zyCSZbG38mYk" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">92,373,964</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zMmruk5Mhvjd" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">120,783,301</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zIBEFlagZ7wi" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">271,049,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline">December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">30-59 days past due</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zrMY4xIfjtGk" style="text-align: right" title="Mortgage Loans during period">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zi7W0X0amY11" style="text-align: right" title="Mortgage Loans during period">3,553,390</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zAgHHAqyMA5c" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1872">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_z4KHWm74QU8a" style="text-align: right" title="Mortgage Loans during period">4,553,390</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">60-89 days past due</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_znqb3eSb85y6" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1876">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zOzUFRNgaZ3" style="text-align: right" title="Mortgage Loans during period">814,184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zfnvlLepNzZ" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1880">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zFPzri34uzN3" style="text-align: right" title="Mortgage Loans during period">814,184</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4E_zqSwMv3rbpT4" style="padding-left: 10pt; text-align: left">Over 90 days past due (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zYtwTqa30LV1" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1884">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zw0w6rE6YgTk" style="text-align: right" title="Mortgage Loans during period">1,286,211</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zwfKOWNWk0k5" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1888">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_z5u0qaZljvH4" style="text-align: right" title="Mortgage Loans during period">1,286,211</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F45_z2ApS0kmtui2" style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">In process of foreclosure (1)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zGpYdtRlhSRi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">405,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zcwMaRuWlAMk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">876,174</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zVTjb8jBlBb4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1896">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zjdeUUNcbid" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">1,281,174</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total past due</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zo0uDmwaqjt4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">1,405,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zYKkYWllB711" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">6,529,959</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_z33S1AvSSCWf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1904">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zpDQOyD4HaJk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">7,934,959</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Current</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zgTL26ui5K0d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">44,906,955</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_z6mHYmE3Sfzf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">86,825,664</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zmLlK5udPSl4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">172,516,125</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zQeKgIuTgw7j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">304,248,744</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total mortgage loans</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zpHIk2t9ATu5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">46,311,955</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zrH4IZ814an7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">93,355,623</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z43iOGbiBVyg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">172,516,125</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231_zMN36X30IOUh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">312,183,703</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Allowance for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zOiezKvI6Rtg" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(187,129</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zGVoPWfOega2" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(1,739,980</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_ztS33cKlPAl8" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(43,202</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20221231_zpVJ9xt39sPf" style="text-align: right" title="Mortgage loans, allowance for loan losses">(1,970,311</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Unamortized deferred loan fees, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zvnuUfwfd9Be" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(199,765</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zHDNjni05Osa" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,212,994</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zy6fnM1gfdJk" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(333,846</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20221231_zHzzYivClwPj" style="text-align: right" title="Mortgage loans, unamortized deferred loan fees, net">(1,746,605</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Unamortized discounts, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zATueQ0tRp17" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(230,987</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z4KAhu23mUgd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(111,873</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zSbI7PJM1Om3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net"><span style="-sec-ix-hidden: xdx2ixbrl1944">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20221231_zDDHrOo9viR6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans, unamortized discounts, net">(342,860</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Net mortgage loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zNWytKjbiId7" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">45,694,074</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zJK8fHRkqmM9" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">90,290,776</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zmlXwYdvIGO4" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">172,139,077</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_z0UmB1opiw76" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans during period">308,123,927</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F08_zRsX7qBHvHm3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F1E_zZy6UcisvjN5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest income is not recognized on loans which are more than 90 days past due or in foreclosure.</span></td></tr> </table> <p id="xdx_8AA_z4Zz03POcDL7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Credit Quality Indicators</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluates and monitors the credit quality of its commercial loans by analyzing loan to value (“LTV”) and debt service coverage ratios (“DSCR”). Monitoring a commercial mortgage loan increases when the loan is delinquent or earlier if there is an indication of impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--FinancingReceivableCreditQualityIndicatorsTableTextBlock_zcoeDNBs9t15" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The aggregate unpaid principal balance of commercial mortgage loans by credit quality indicator and origination year was as follows as of June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zDTApYFSryAe" style="display: none">Schedule of Commercial Mortgage Loans By Credit Quality Indicator</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Credit Quality Indicator</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_485_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_z8KrN599Ybg2" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_911_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_z7YTwKlSCin1">2023</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48D_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zv0Iz11SJbX6" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_917_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_zLhYplFhq1ea">2022</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zTpMEYC3vmVb" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_913_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_zq7S5eJTHyrh">2021</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_486_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_z46GY06sttM" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_913_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_z0LkVzQ5qhg2">2020</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_483_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_z6fq87o72X28" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_915_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_zAFKNbiv0x6h">2019</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_480_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_z1c6cTvBaMO8" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91F_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_zqArlF3mY7n8">Prior</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_485_eus-gaap--NotesReceivableGross_iI_zdLQl4uwlsCl" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_914_eus-gaap--NotesReceivableGross_zB1eMmw9mxW1">Total</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_485_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_z348a0J2Z174" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91B_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_zGr881u1hsWh">% of Total</span></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Credit Quality Indicator</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Prior</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">% of Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">LTV:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20230630__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z8nrl24dayPf" style="vertical-align: bottom; background-color: White"> <td style="width: 28%; text-align: left">Less than 65%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">17,525,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">14,375,274</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">3,821,772</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1969">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">3,006,722</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">6,898,150</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">45,626,918</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">77.07</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_414_20230630__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zs5yRbIR2aQ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>65% to 80%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1974">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,630,731</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,913,313</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1978">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1979">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,644,044</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.36</td><td style="text-align: left">%</td></tr> <tr id="xdx_419_20230630__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zaX5lb7oaWE8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Greater than 80%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1982">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">529,525</td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">405,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1985">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1986">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1987">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">934,525</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1.58</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_41A_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zi8bWQgxsaql" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,525,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">20,535,530</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,326,772</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,913,313</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,006,722</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,898,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">59,205,487</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline">DSCR</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_416_20230630__us-gaap--LoanToValueAxis__custom--DSCRGreaterThanOnePointTwoZeroXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zyE94gOIAVXa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>&gt;1.20x</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,725,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,800,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,913,313</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,006,722</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,777,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20,222,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34.16</td><td style="text-align: left">%</td></tr> <tr id="xdx_418_20230630__us-gaap--LoanToValueAxis__custom--DSCROneXToOnePointTwoZeroXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zq3TeMmepfRf" style="vertical-align: bottom; background-color: White"> <td>1.00x - 1.20x</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,300,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,750,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,526,772</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2009">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2010">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,120,669</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,697,817</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40.03</td><td style="text-align: left">%</td></tr> <tr id="xdx_416_20230630__us-gaap--LoanToValueAxis__custom--DSCRLessThanOneXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zAwsiwFyTXFh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">&lt;1.00x</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,500,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,785,154<sup id="xdx_F26_zeH6AKEORHWg" style="display: none">(1)</sup></td><td id="xdx_F20_zSX5kSMSWHFb" style="text-align: left">(1)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2016">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2017">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2018">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2019">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,285,154</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25.82</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_41D_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zYIsy3FB77Xj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,525,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">20,535,530</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,326,772</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,913,313</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,006,722</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,898,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">59,205,487</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F0F_zPL6KBaqgIFa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F11_zNmDW5Ict4Re" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commercial construction loan</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluates and monitors the credit quality of its residential mortgage loans by analyzing loan performance. The Company defines non-performing mortgage loans as loans more than 90 days past due and on a non-accrual status. Monitoring a residential mortgage loan increases when the loan is delinquent or earlier if there is an indication of impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The aggregate unpaid principal balance of residential mortgage loans by credit quality indicator and origination year was as follows as of June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Credit Quality Indicator</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_482_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zHU8n72uOrFe" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_480_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zF10XYNHsII4" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48D_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_z8ljJCB4gai8" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_484_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_zVn26abpBulh" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_z42IOjVJq2x" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_480_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_zadUtBDqow7e" style="border-bottom: Black 1.5pt solid; text-align: center">Prior</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eus-gaap--NotesReceivableGross_iI_zuvXAn3P7rm9" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48D_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zvdBKqDjDzIe" style="border-bottom: Black 1.5pt solid; text-align: center">% of Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Performance Indicators:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--PerformingFinancingReceivableMember_z5qZUA7sVpSe" style="vertical-align: bottom; background-color: White"> <td style="width: 28%">Performing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">4,842,385</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">57,085,363</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">7,750,923</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">7,737,211</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">3,103,802</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">12,676,732</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">93,196,416</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">97.89</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_419_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--NonperformingFinancingReceivableMember_zj0TPUU1DNL7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Non-performing <span id="xdx_F44_zRVDvut2qeyh">(1)</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2039">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">298,572</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">365,460</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2042">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">317,501</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,030,091</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,011,624</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2.11</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_41E_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zOsDWGEw8sL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,842,385</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">57,383,935</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,116,383</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,737,211</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,421,303</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,706,823</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">95,208,040</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F01_zOPUKk8zXxad" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F11_zk6n7L5OBe9c" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes residential mortgage loans in the process of foreclosure of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbW1lcmNpYWwgTW9ydGdhZ2UgTG9hbnMgQnkgQ3JlZGl0IFF1YWxpdHkgSW5kaWNhdG9yIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--MortgageLoansInProcessOfForeclosureAmount_iI_c20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zC9M0YNnpqA6" title="Mortgage loans in process of foreclosure, amount">289,922</span> at June 30, 2023</span></td></tr> </table> <p id="xdx_8AD_z8CeeIsLUp2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The company evaluates and monitors the credit quality of its residential construction loans (including land acquisition and development loans) by analyzing LTV and loan performance. Monitoring a residential construction mortgage loan increases when the loan is delinquent or earlier if there is an indication of impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--ScheduleOfResidentialConstructionMortgageLoansTableTextBlock_zqwj6UlLHjVf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The aggregate unpaid principal balance of residential construction mortgage loans by credit quality indicator and origination year was as follows as of June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zrzNmrhkUSV" style="display: none">Schedule of Residential Construction Mortgage Loans</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Credit Quality Indicator</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_483_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_znQLoOFPyg3h" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_918_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_zj9Rap5JU67e">2023</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_485_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zGULomJuCjXe" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_919_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_zcR6aWLF9MW8">2022</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_486_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zkAnLvCG5Og9" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_916_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_zilHvzHsJXg5">2021</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_484_eus-gaap--NotesReceivableGross_iI_zOT70gdmhgSc" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_919_eus-gaap--NotesReceivableGross_zwUfnUsogSw2">Total</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_489_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zcymLoiFKsJl" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_917_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_zGq96gSemRg2">% of Total</span></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Performance Indicators:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_41C_20230630__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--PerformingFinancingReceivableMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zHvAIy3CQGQg" style="vertical-align: bottom; background-color: White"> <td style="width: 30%">Performing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">32,159,616</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">49,757,061</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">39,405,855</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">121,322,532</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">100.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_412_20230630__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--NonperformingFinancingReceivableMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zRAcrr7N08ig" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Non-performing</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2070">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2071">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2072">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2073">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_416_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zEyyS5N9aNUg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">32,159,616</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">49,757,061</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">39,405,855</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">121,322,532</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">LTV:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_419_20230630__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zW1myTYyW9w7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less than 65%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">22,977,981</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">26,504,890</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,005,001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">53,487,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44.09</td><td style="text-align: left">%</td></tr> <tr id="xdx_412_20230630__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zRAXXssgoZHi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>65% to 80%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,181,635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,252,171</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,400,854</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,834,660</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55.91</td><td style="text-align: left">%</td></tr> <tr id="xdx_416_20230630__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zSNEIx2g7Tf3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Greater than 80%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2090">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2091">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2092">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2093">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_413_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zGqrYGBf386h" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">32,159,616</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">49,757,061</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">39,405,855</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">121,322,532</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <p id="xdx_8AA_zTlM9DbnHMXe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Insurance Assignments</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_ecustom--ScheduleOfAgingOfInsuranceAssignmentsTableTextBlock_zvfoz3Rr8Ag" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents the aging of insurance assignments, included in other investments and policy loans on the condensed consolidated balance sheets:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B3_zK4k2RRsx6ol" style="display: none">Schedule of Aging of Insurance Assignments</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">30-59 days past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_z0ADJUfIGmG6" style="width: 16%; text-align: right" title="Insurance assignments during period">7,756,991</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zl90thJUEBMe" style="width: 16%; text-align: right" title="Insurance assignments during period">10,621,443</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">60-89 days past due</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zN1ZedMjD6ui" style="text-align: right" title="Insurance assignments during period">3,093,411</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zcizdCylj1Uk" style="text-align: right" title="Insurance assignments during period">3,997,484</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Over 90 days past due</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--OverDue90OrMoreDaysMember_fKDEp_zw494Ln5PJhc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">4,844,022</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--OverDue90OrMoreDaysMember_fKDEp_zsHDxgjwc7n" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">5,813,013</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Total past due</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zRllVARu1Kn1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">15,694,424</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_z4ACwnJt0zic" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">20,431,941</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Current</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zQQvqLdDhdSc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">25,462,877</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zNdnLlkJyOI3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">26,510,594</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Total insurance assignments</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InsuranceAssignmentsMember_zqA9yqFdZeac" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">41,157,301</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InsuranceAssignmentsMember_zA0voQK9Bby9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">46,942,536</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Allowance for credit losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_pp0p0_di_c20230630_zVFMTkoyT6Q9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments, allowance for credit losses">(1,690,693</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_pp0p0_di_c20221231_zStUdrSljRu8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments, allowance for loan losses">(1,609,951</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net insurance assignments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetInsuranceAssignmentsMember_zkSXeDR5nti3" style="border-bottom: Black 2.5pt double; text-align: right" title="Insurance assignments during period">39,466,608</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetInsuranceAssignmentsMember_zu5e28RL5Bv4" style="border-bottom: Black 2.5pt double; text-align: right" title="Insurance assignments during period">45,332,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zmCOI7RmreT4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company records an allowance for credit losses when the insurance assignment is funded. Once an insurance assignment moves to 90 days or legal proceedings, it is monitored for write-off and collectability, and any adjustments to the allowance are done at that time. See Note 2 regarding the adoption of ASU 2016-13.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_ecustom--ScheduleOfAllowanceForCreditLossesTableTextBlock_zSVX0dzaydWj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents a roll forward of the allowance for credit losses as a contra-asset account for insurance assignments:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_zISrUCyEw0A3" style="display: none">Schedule of Allowance for Credit Losses</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Allowance</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%">Beginning balance - January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iS_pp0p0_c20230101__20230630_zMcq5YuQ8NI1" style="width: 20%; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Beginning">1,609,951</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Change in provision for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChangeInProvision_pdp0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zQGgU4Kf1Mk4" style="text-align: right" title="Allowance for credit losses, change in provision">452,326</td><td id="xdx_F2C_zZQKz0Z4jPYf" style="text-align: left">(1)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Charge-offs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChargeOffs_iN_pdp0_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zIaE1LcjOnYk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs">(371,584</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance - June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iE_pp0p0_c20230101__20230630_zZEmyk7gOMk1" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Ending">1,690,693</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - January 1, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iS_pp0p0_c20220101__20221231_zFCSLw46PC3i" style="text-align: right" title="Financing Receivable, Allowance for Credit Loss, Beginning">1,686,218</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in provision for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChangeInProvision_pdp0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zuHEzFQhoo9b" style="text-align: right" title="Allowance for credit losses, change in provision">889,480</td><td id="xdx_F23_zVCehUaA1564" style="text-align: left">(1)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Charge-offs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChargeOffs_iN_pdp0_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zPpWXm4gJwA7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs">(965,747</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance - December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iE_pp0p0_c20220101__20221231_z9qbG1v05QYc" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Ending">1,609,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F05_zI6hrWayIPjh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F18_zjOvBI6HkCGa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other expenses on the condensed consolidated statements of earnings</span></td></tr> </table> <p id="xdx_8A7_zEoJIIpAA8i6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Investment Related Earnings</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--GainLossOnInvestmentsTextBlock_zuoNXNNzAhx1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents the realized gains and losses from sales, calls, and maturities, and unrealized gains and losses on equity securities from investments and other assets:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B8_zCEqq1xlwhme" style="display: none">Schedule of Gain (Loss) on Investments</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230401__20230630_z6ivWfXC6hOf" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20220401__20220630_zb0A2iokU3tj" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20230101__20230630_zDQfrQxmRgI9" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20220101__20220630_zbxgPl4kQN7" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed maturity securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_hus-gaap--InvestmentTypeAxis__custom--FixedMaturitySecuritiesMember_zvf6c5AIdFS3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 36%; text-align: left">Gross realized gains</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,563</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">129,512</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">17,054</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">175,635</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_hus-gaap--InvestmentTypeAxis__custom--FixedMaturitySecuritiesMember_zWexaoxrIUTf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Gross realized losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(36,908</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,828</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(91,799</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,758</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossPeriodIncreaseDecrease_iN_di_hus-gaap--InvestmentTypeAxis__custom--FixedMaturitySecuritiesMember_zUxBGPXeFipa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Net credit loss (provision) release</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,505</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2167">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(224,005</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2169">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equity securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--EquitySecuritiesFvNiRealizedGainLoss_hus-gaap--InvestmentTypeAxis__custom--EquitySecuritiesOneMember_zPlZmYsRAaKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Gains (losses) on securities sold</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,596</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,952</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,317</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EquitySecuritiesFvNiUnrealizedGainLoss_hus-gaap--InvestmentTypeAxis__custom--EquitySecuritiesOneMember_zW8I3GgzlfW9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Unrealized gains and (losses) on securities held at the end of the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">566,633</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,106,375</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">898,064</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,713,422</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Real estate held for investment and sale:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--GrossRealizedGains_hus-gaap--InvestmentTypeAxis__custom--RealEstateHeldForInvestmentAndSaleMember_zOBLlMgWttPb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Gross realized gains</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,028</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">364,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,028</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,239,331</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--GrossRealizedLosses_hus-gaap--InvestmentTypeAxis__custom--RealEstateHeldForInvestmentAndSaleMember_z1d4DHIq4D02" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Gross realized losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2186">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(94,400</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2188">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(98,222</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Other assets, including call and put option derivatives:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--GrossRealizedGains_hus-gaap--InvestmentTypeAxis__custom--OtherAssetsIncludingCallAndPutOptionDerivativesMember_zUFKUSNnbE1l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Gross realized gains</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">163,410</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">720,950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">214,348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">593,699</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--GrossRealizedLosses_hus-gaap--InvestmentTypeAxis__custom--OtherAssetsIncludingCallAndPutOptionDerivativesMember_zQRSBNsEMNGb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Gross realized losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2196">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2197">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2198">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2199">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--GainLossOnInvestmentsAndOtherAssets_iT_zhnXpeW1ied7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">816,584</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(914,395</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">927,738</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(742,420</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A5_zhU5YBlCBDhf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The realized gains and losses on the sale of securities are recorded on the trade date, and the cost of the securities sold is determined using the specific identification method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net realized gains and losses includes gains and losses by the restricted assets and cemetery perpetual care trust investments of the cemeteries and mortuaries of $<span id="xdx_90A_ecustom--RealizedInvestmentGains_c20230401__20230630_zzA2u0KrrWH2" title="Realized investment gains">197,580</span> in net gains and $<span id="xdx_904_ecustom--RealizedInvestmentLoss_c20220401__20220630_zA35eScG1tc6" title="Realized investment loss">720,135</span> in net losses for the three month periods ended June 30, 2023, and 2022, respectively, and of $<span id="xdx_908_ecustom--RealizedInvestmentGains_c20230101__20230630_zwPua4owqEH7" title="Realized investment gains">251,510</span> in net gains and $<span id="xdx_90F_ecustom--RealizedInvestmentLoss_c20220101__20220630_zTSkrMdxXWV9" title="Realized investment loss">995,876</span> in net losses for the six month periods ended June 30, 2023, and 2022, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_C0F_gL3SOMCONIITT-VUXXSPR_zTYLXuTrj7Y3"><b> </b></span></span></p> <div id="xdx_C03_gL3SOMCONIITT-VUXXSPR_zdyKyIktYgd6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Major categories of net investment income were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <table cellpadding="0" cellspacing="0" id="xdx_304_134_z3exZQLnMzVc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Schedule of Major Categories of Net Investment Income (Details)"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230401__20230630_z0jUN1uZ5AZ8" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20220401__20220630_zovaFg7FuYVl" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230101__20230630_z3ANTxk4ET1k" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20220101__20220630_zm9LhBevtgXc" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40F_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--FixedMaturitySecuritiesMember_zgWZj9nMzUKe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: justify">Fixed maturity securities available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,143,768</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,811,650</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,156,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,447,866</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--EquitySecurities1Member_zGFnYbAiwUHe" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equity securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,709</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119,798</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">281,216</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">242,834</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--MortgageLoansRealEstateMember_zqDxEuFGPqkf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,467,407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,244,464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,955,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,204,642</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--RealEstate1Member_zzaqkAfvB1hd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Real estate held for investment and sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,897,672</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,012,192</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,262,596</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,052,226</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--PolicyStudentAndOtherLoansMember_zFwUh4of3l0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Policy loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207,441</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">407,655</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">513,583</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_zARv2n8I49M" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Insurance assignments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,461,813</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,093,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,230,016</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,490,710</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--OtherInvestments1Member_zoahTafR4RVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Other investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98,361</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">169,006</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--CashAndCashEquivalents1Member_zZ8u7PEbVHt1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Cash and cash equivalents</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">780,146</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">108,431</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,567,907</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">183,732</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--GrossInvestmentIncome_zcD71IujQcx1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross investment income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,312,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,695,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,203,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,304,599</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InvestmentIncomeInvestmentExpense_iN_pp0p0_di_zJWHPGVlEnQ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Investment expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,140,085</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,724,632</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(8,256,256</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9,139,005</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--NetInvestmentIncome_zlREhTO5GG46" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net investment income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">20,171,974</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,971,288</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">37,946,857</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">31,165,594</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_C03_gL3SOMCONIITT-VUXXSPR_zVs2NbB9KzAl"> </span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net investment income includes income earned by the restricted assets of the cemeteries and mortuaries of $<span id="xdx_90B_eus-gaap--NetInvestmentIncome_c20230401__20230630__us-gaap--AssetAcquisitionAxis__custom--CemeteriesAndMortuariesMember_zyZhuDqHtwZk" title="Net investment income">1,250,861</span> and $<span id="xdx_902_eus-gaap--NetInvestmentIncome_c20220401__20220630__us-gaap--AssetAcquisitionAxis__custom--CemeteriesAndMortuariesMember_z41pfZ8fP9D3" title="Net investment income">730,534</span> for the three month periods ended June 30, 2023 and 2022, respectively, and of $<span id="xdx_90E_eus-gaap--NetInvestmentIncome_c20230101__20230630__us-gaap--AssetAcquisitionAxis__custom--CemeteriesAndMortuariesMember_z2tC6uHxoX34" title="Net investment income">1,852,352</span> and $<span id="xdx_905_eus-gaap--NetInvestmentIncome_c20220101__20220630__us-gaap--AssetAcquisitionAxis__custom--CemeteriesAndMortuariesMember_z3XfshsGhtFh" title="Net investment income">1,207,243</span> for the six month periods ended June 30, 2023 and 2022, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net investment income on real estate consists primarily of rental revenue.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investment expenses consist primarily of depreciation, property taxes, operating expenses of real estate and an estimated portion of administrative expenses relating to investment activities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Accrued Investment Income</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eus-gaap--InvestmentIncomeTextBlock_zt8ZGppCtsT4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued investment income consists of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B7_zBVKAslFjS4d" style="display: none">Schedule of Accrued Investment Income</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230630_z2aDt8tOWif9" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20221231_zlBiAEElJdL9" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40C_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__custom--FixedMaturitySecuritiesAvailableForSaleMember_zNeDeX5i7hYc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Fixed maturity securities available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,566,511</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,563,767</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__us-gaap--EquitySecuritiesMember_zVMZZiH7fmdi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Equity securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,858</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,496</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__custom--MortgageLoansHeldForInvestmentMember_zbDosgisEo06" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,042,343</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,220,709</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__custom--RealEstateHeldForInvestmentMember_zTbP1NCcUpSl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Real estate held for investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,517,092</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,455,305</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__us-gaap--PolicyLoansMember_zjxz8VDRonOb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Policy Loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,151</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,951</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__us-gaap--CashAndCashEquivalentsMember_zTv8l0QdT78a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Cash and cash equivalents</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,596</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,598</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AccruedInvestmentIncomeReceivable_iI_z2PLOXAPY7Kg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total accrued investment income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,188,551</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,299,826</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zqeNWN23y7Ej" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_eus-gaap--ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock_zaaX7BQkslwj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s investments as of June 30, 2023 are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zxI55A5Tb8R1" style="display: none">Schedule of Investments</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Gains</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Losses (1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Allowance for Credit Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">June 30, 2023:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed maturity securities, available for sale, at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 35%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zYIJ515He9el" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">99,323,377</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zEBpDIcy3RQa" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain">50,602</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_fKDEp_zUBVtxN8mXAd" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(2,554,426</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zeHB6I0u5Drc" style="width: 9%; text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl0991">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zZYdFKx7DHi2" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">96,819,553</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zwuFARJdq9fe" style="text-align: right" title="Available for sale securities, amortized cost">6,757,087</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zFn4d6Z4LNA2" style="text-align: right" title="Available for sale securities, unrecognized holding gain">403</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_fKDEp_zfQTxtkC3Lf4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(378,987</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zShWfy75woE8" style="text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1001">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zhuJA8jwEPqe" style="text-align: right" title="Available for sale securities, estimated fair value">6,378,503</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Corporate securities including public utilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zJZn37igZDJ9" style="text-align: right" title="Available for sale securities, amortized cost">232,127,146</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zCjsY80stPP" style="text-align: right" title="Available for sale securities, unrecognized holding gain">2,177,346</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_fKDEp_z6SSVITYQns4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(11,487,153</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zzyZLdIKYBcd" style="text-align: right" title="Available for sale securities, allowance for credit losses">(224,005</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zPdTpBf1kQVg" style="text-align: right" title="Available for sale securities, estimated fair value">222,593,334</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Mortgage-backed securities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zhnjTKeV4W5c" style="text-align: right" title="Available for sale securities, amortized cost">33,273,655</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zTUNXuo9tQMh" style="text-align: right" title="Available for sale securities, unrecognized holding gain">169,558</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_fKDEp_ztweuiU7fZC9" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(4,704,791</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zdWT9sGs17H3" style="text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1021">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zjlkAiRBaFd2" style="text-align: right" title="Available for sale securities, estimated fair value">28,738,422</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Redeemable preferred stock</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zBgfOVkl4CL4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">250,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zI04DT4g82hl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">10,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_fKDEp_zTsgOleDLwz6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl1029">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_ztppwN5KpZac" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl1031">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zm4rXwjD3tje" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">260,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total fixed maturity securities available for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630_zSnIeu1Qhgkg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">371,731,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630_zktdfzaHDtpe" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">2,407,909</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630_fKDEp_z9I23RMu9Tmd" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(19,125,357</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iNI_di_c20230630_zUCHXVEZXKlk" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, allowance for credit losses">(224,005</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630_zqqAaCJajsY5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">354,789,812</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Equity securities at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Industrial, miscellaneous and all other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--EquitySecuritiesFvNiCost_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_ztfwRn7yIhtb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">10,416,580</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zNrN8tVixSAj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">2,976,949</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_fKDEp_zJNcbzN1v1ij" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities - gross unrealized losses">(591,604</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNi_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z0HZdgINEFfa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">12,801,925</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--EquitySecuritiesFvNiCost_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zVf1CkNearf7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">10,416,580</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zIRK4d0HMeMk" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">2,976,949</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_fKDEp_znMUpN23PcP8" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities - gross unrealized losses">(591,604</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNi_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_z7lgVwzJVEse" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">12,801,925</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--NotesReceivableGross_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zmc2x3WE56Pl" style="text-align: right" title="Mortgage loans on real estate and construction">95,208,040</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Residential construction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--NotesReceivableGross_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zobaAKQShmuj" style="text-align: right" title="Mortgage loans on real estate and construction">121,322,532</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Commercial</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--NotesReceivableGross_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zC81kFVfaIAi" style="text-align: right" title="Mortgage loans on real estate and construction">59,205,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Less: Unamortized deferred loan fees, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20230630_zEHcsBWH60bi" style="text-align: right" title="Mortgage loans on real estate and construction, unamortized deferred loan fees, net">(1,689,405</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Less: Allowance for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_c20230630_zDSiedQHSOia" style="text-align: right" title="Mortgage loans on real estate and construction, allowance for losses">(2,663,560</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Less: Net discounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20230630_zGHZaIw6pTC4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction, discount">(333,509</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total mortgage loans held for investment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20230630_zMIoz5BKLxRj" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">271,049,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Real estate held for investment - net of accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zGOtdk2G45Kl" style="text-align: right" title="Real estate held for investment, net of depreciation">30,680,836</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zLv9obc0fKca" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for investment, net of depreciation">150,282,066</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total real estate held for investment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630_zKcTWrZiQxhd" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment, net of depreciation">180,962,902</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Real estate held for sale:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--RealEstateHeldforsale_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zWE4OZcrGdAj" style="text-align: right" title="Real estate held for sale">1,675,921</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--RealEstateHeldforsale_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zuAQDYnDyzd5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for sale">151,553</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total real estate held for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--RealEstateHeldforsale_iI_c20230630_zs8kCFttkc41" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">1,827,474</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other investments and policy loans at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Policy loans</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_ecustom--PolicyLoansAmortizedCost_iI_c20230630_zexCx5XYhGZh" style="text-align: right" title="Policy loans">13,020,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Insurance assignments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--InsuranceAssignmentsAmortizedCost_iI_c20230630_zp4CeKeFE1v5" style="text-align: right" title="Insurance assignments">41,157,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Federal Home Loan Bank stock (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FederalHomeLoanBankStock_iI_c20230630_fKDIp_zo3Mw2Al32T2" style="text-align: right" title="Federal home loan bank stock">2,677,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Other investments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--OtherInvestmentsAmortizedCost_iI_c20230630_zBhTpjFnwrKe" style="text-align: right" title="Other investments">9,389,786</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Less: Allowance for credit losses for insurance assignments</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceForDoubtfulAccounts_iNI_di_c20230630_zYGzL5y5EZef" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for doubtful accounts">(1,690,693</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total other investments and policy loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630_zPtxTtqGuO34" style="border-bottom: Black 2.5pt double; text-align: right" title="Total policy loans and other investments">64,554,148</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Accrued investment income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AccruedInvestmentIncomeReceivable_iI_c20230630_zO4rZfmgyN2d" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued investment income">10,188,551</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total investments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Investments_iI_c20230630_ziC80LoZ95oi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total investments"> 896,174,397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F06_zKVjlWWhzxFf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span id="xdx_F18_zkLCuN8Bkni3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross unrealized losses are net of allowance for credit losses</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F0B_ztN1nDRFaTVf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span id="xdx_F13_zz2kOEcOMLZf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_90B_eus-gaap--FederalHomeLoanBankStock_iI_c20230630__srt--ProductOrServiceAxis__us-gaap--MembershipMember_z4fHXw0BP2bk" title="Short term investment">84,800</span> of Membership stock and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_908_eus-gaap--FederalHomeLoanBankStock_iI_c20230630__srt--ProductOrServiceAxis__custom--ActivityStockDueMember_zciDAuQU0Xze" title="Short term investment">2,592,300</span> of Activity stock attributable to short-term borrowings and letters of credit.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s investments as of December 31, 2022 are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Gains</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">December 31, 2022:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed maturity securities, available for sale, at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 44%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zUmAJ9I3DkD7" style="width: 10%; text-align: right" title="Available for sale securities, amortized cost">93,182,210</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zcllecWYuqV1" style="width: 10%; text-align: right" title="Available for sale securities, unrecognized holding gain">180,643</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zV3th1p20TA9" style="width: 10%; text-align: right" title="Available for sale securities, unrecognized holding loss">(2,685,277</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z9UWZ8Jy8rzl" style="width: 10%; text-align: right" title="Available for sale securities, estimated fair value">90,677,576</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zbwTynqdrEz1" style="text-align: right" title="Available for sale securities, amortized cost">6,675,071</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zsIs2tG1Rw4j" style="text-align: right" title="Available for sale securities, unrecognized holding gain">13,869</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zlflI2fDezag" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(458,137</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zYwNd0MYpEhf" style="text-align: right" title="Available for sale securities, estimated fair value">6,230,803</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Corporate securities including public utilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zQqa1DcUu4Ge" style="text-align: right" title="Available for sale securities, amortized cost">229,141,544</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zLqc7L3azwIg" style="text-align: right" title="Available for sale securities, unrecognized holding gain">1,909,630</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zJR12E4f9Alb" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(11,930,773</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember_zXJXiOhMPcYh" style="text-align: right" title="Available for sale securities, estimated fair value">219,120,401</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Mortgage-backed securities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zBxWC86OMK5k" style="text-align: right" title="Available for sale securities, amortized cost">33,501,686</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zSrv1B7VNtX9" style="text-align: right" title="Available for sale securities, unrecognized holding gain">168,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zYNrSQRnPPhj" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(4,100,674</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zqFHMgpKVDs5" style="text-align: right" title="Available for sale securities, estimated fair value">29,569,712</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Redeemable preferred stock</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zsanO21YmEsd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">250,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zPSLNCY13DO2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">10,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zMOQEI4MEDcf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl1145">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zh1JTB6kc2Fe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">260,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total fixed maturity securities available for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231_zpTyHIeVHeB9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">362,750,511</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231_zSV9Dvn4729" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">2,282,842</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231_zXM2ig8Fvdfl" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(19,174,861</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231_zmx8ElDXPRO8" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">345,858,492</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Equity securities at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Industrial, miscellaneous and all other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquitySecuritiesFvNiCost_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zNf4Is0UD0t5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">9,942,265</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zBug7Bu9qg01" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">2,688,375</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z8idMSkCixud" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities - gross unrealized losses">(948,114</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNi_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z6SprtDB8Ktf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">11,682,526</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--EquitySecuritiesFvNiCost_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_z4AaSyIX9E0i" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">9,942,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zmrth37oABr6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">2,688,375</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zKJ0JvK0ifId" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities - gross unrealized losses">(948,114</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNi_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember_zxn24vvfePAk" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">11,682,526</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--NotesReceivableGross_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zp9G9e4D7wxf" style="text-align: right" title="Mortgage loans on real estate and construction">93,355,623</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Residential construction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--NotesReceivableGross_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zVjjTE4jSvg3" style="text-align: right" title="Mortgage loans on real estate and construction">172,516,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Commercial</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--NotesReceivableGross_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zqUHwVpnVsIj" style="text-align: right" title="Mortgage loans on real estate and construction">46,311,955</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Less: Unamortized deferred loan fees, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_c20221231_z9UkfOXpSYVj" style="text-align: right" title="Mortgage loans on real estate and construction, unamortized deferred loan fees, net">(1,746,605</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Less: Allowance for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_c20221231_zAR3tNTQ04p6" style="text-align: right" title="Mortgage loans on real estate and construction, allowance for losses">(1,970,311</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Less: Net discounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_c20221231_z32r4y7lDHDb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction, discount">(342,860</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total mortgage loans held for investment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20221231_z3JpMGWtUM3g" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">308,123,927</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Real estate held for investment - net of accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zwjOvynTyLZ7" style="text-align: right" title="Real estate held for investment, net of depreciation">38,437,960</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zWL6X9XaSyH4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for investment, net of depreciation">152,890,656</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total real estate held for investment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231_zAluCaLQnNMk" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment, net of depreciation">191,328,616</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Real estate held for sale:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt">Residential</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--RealEstateHeldforsale_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zb0sdZKnq3r8" style="text-align: right" title="Real estate held for sale">11,010,029</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--RealEstateHeldforsale_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CommercialMember_zO6tXVKDSz3c" style="border-bottom: Black 1.5pt solid; text-align: right" title="Real estate held for sale">151,553</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total real estate held for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--RealEstateHeldforsale_iI_c20221231_zKL03UQJw9xa" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">11,161,582</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other investments and policy loans at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Policy loans</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--PolicyLoansAmortizedCost_iI_c20221231_zcUcQOJxCPl6" style="text-align: right" title="Policy loans">13,095,473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Insurance assignments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--InsuranceAssignmentsAmortizedCost_iI_c20221231_z1g2dBQnnqZ3" style="text-align: right" title="Insurance assignments">46,942,536</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Federal Home Loan Bank stock (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--FederalHomeLoanBankStock_iI_c20221231_fKDEp_zu2kdy4SKws2" style="text-align: right" title="Federal home loan bank stock">2,600,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Other investments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--OtherInvestmentsAmortizedCost_iI_c20221231_z5CoR16ACA67" style="text-align: right" title="Other investments">9,479,798</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Less: Allowance for credit losses for insurance assignments</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--AllowanceForDoubtfulAccounts_iNI_di_c20221231_zxiJOMQwgZVc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for doubtful accounts">(1,609,951</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total other investments and policy loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231_zOx8TxSws5tl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total policy loans and other investments">70,508,156</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Accrued investment income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccruedInvestmentIncomeReceivable_iI_c20221231_zGKsCfLdg0Eh" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued investment income">10,299,826</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total investments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--Investments_iI_c20221231_z3F5PbX0PJm5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total investments">948,963,125</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F02_ztJLdMyvHMn6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F13_zBFIfLCJt421" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_908_eus-gaap--FederalHomeLoanBankStock_iI_c20221231__srt--ProductOrServiceAxis__us-gaap--MembershipMember_zz6D8y4tcUGa" title="Short term investment">938,500</span> of Membership stock and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEludmVzdG1lbnRzIChEZXRhaWxzKSAoUGFyZW50aGV0aGljYWwpAA__" id="xdx_901_eus-gaap--FederalHomeLoanBankStock_iI_c20221231__srt--ProductOrServiceAxis__custom--ActivityStockDueMember_zfWyHaJ8yrDh" title="Short term investment">1,661,800</span> of Activity stock attributable to short-term borrowings and letters of credit.</span></td> </tr></table> 99323377 50602 2554426 96819553 6757087 403 378987 6378503 232127146 2177346 11487153 224005 222593334 33273655 169558 4704791 28738422 250000 10000 260000 371731265 2407909 19125357 224005 354789812 10416580 2976949 591604 12801925 10416580 2976949 591604 12801925 95208040 121322532 59205487 -1689405 2663560 -333509 271049585 30680836 150282066 180962902 1675921 151553 1827474 13020654 41157301 2677100 9389786 1690693 64554148 10188551 896174397 84800 2592300 93182210 180643 2685277 90677576 6675071 13869 458137 6230803 229141544 1909630 11930773 219120401 33501686 168700 4100674 29569712 250000 10000 260000 362750511 2282842 19174861 345858492 9942265 2688375 948114 11682526 9942265 2688375 948114 11682526 93355623 172516125 46311955 -1746605 1970311 -342860 308123927 38437960 152890656 191328616 11010029 151553 11161582 13095473 46942536 2600300 9479798 1609951 70508156 10299826 948963125 938500 1661800 <p id="xdx_899_ecustom--ScheduleOfFairValueOfFixedMaturitySecuritiesTableTextBlock_zzuiojEsOhI3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_zKKKchPtxxvk" style="display: none">Schedule of Fair Value of Fixed Maturity Securities</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Losses for Less than Twelve Months</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Losses for More than Twelve Months</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total Unrealized Loss</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Combined Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">At June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">U.S. Treasury Securities And Obligations of U.S. Government Agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z5dNoArJfP79" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">872,936</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zYl3HsARLxxd" style="width: 6%; text-align: right" title="Available for sale securities, fair value">56,265,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z0ltXxSFE2eb" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">1,681,490</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zawCFEPnxqS4" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">28,818,980</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_z3NGkW27jZ55" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">2,554,426</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zF3dCL7b3RE1" style="width: 6%; text-align: right" title="Available for sale securities, fair value">85,084,009</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Obligations of States and Political Subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zAOTGFz44IS8" style="text-align: right" title="Available for sale securities, unrecognized holding loss">159,415</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zcQehTrJgO2f" style="text-align: right" title="Available for sale securities, fair value">3,758,985</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zEuGoyiWkxx2" style="text-align: right" title="Available for sale securities, unrecognized holding loss">219,572</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zwMIhiME1kVa" style="text-align: right" title="Available for sale securities, fair value">2,149,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zWgYBLKjhE34" style="text-align: right" title="Available for sale securities, unrecognized holding loss">378,987</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zVcCapA0O6pb" style="text-align: right" title="Available for sale securities, fair value">5,908,100</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Corporate Securities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zTvi55NBYYZc" style="text-align: right" title="Available for sale securities, unrecognized holding loss">3,664,905</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zks3koACYkH9" style="text-align: right" title="Available for sale securities, fair value">96,981,686</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zuT83nUBBgTg" style="text-align: right" title="Available for sale securities, unrecognized holding loss">7,822,248</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zN93YGO8rg66" style="text-align: right" title="Available for sale securities, fair value">71,988,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zOhLfXEtzDh7" style="text-align: right" title="Available for sale securities, unrecognized holding loss">11,487,153</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_z8FycfXAflGl" style="text-align: right" title="Available for sale securities, fair value">168,969,944</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Mortgage and other asset-backed securities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zx5rG2OWbNC2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">497,345</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z55XCfilyF0i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">5,241,798</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zqqU6Ys4cRfa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,207,446</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z4YMK0e8Cr07" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">20,951,604</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zdNU9TQFL4Rb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,704,791</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zGNSprJYn5a5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">26,193,402</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Totals</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630_ziMetjDLplh" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">5,194,601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630_z0watGK5Nbxi" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">162,247,498</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630_zP52AySdmbNf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">13,930,756</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630_zqJpoYZgFjPg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">123,907,957</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630_zzzkHjiS3fN1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">19,125,357</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630_zfHZVfJ4ZVm7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">286,155,455</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline">At December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">U.S. Treasury Securities And Obligations of U.S. Government Agencies</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zJd3KcvFjvGh" style="text-align: right" title="Available for sale securities, unrecognized holding loss">2,685,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zxoaemzKUAg7" style="text-align: right" title="Available for sale securities, fair value">79,400,753</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zqj6OXDEalHe" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl1286">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zJIy858WKddl" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl1288">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zZoz3qAKhhdc" style="text-align: right" title="Available for sale securities, unrecognized holding loss">2,685,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember_zgKnxAxKLuR2" style="text-align: right" title="Available for sale securities, fair value">79,400,753</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Obligations of States and Political Subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z76nLpKiNZZ6" style="text-align: right" title="Available for sale securities, unrecognized holding loss">378,067</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z4q5yvA2u2r3" style="text-align: right" title="Available for sale securities, fair value">5,467,910</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z6lbcMQzcMi3" style="text-align: right" title="Available for sale securities, unrecognized holding loss">80,070</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zUSdcWCocGpj" style="text-align: right" title="Available for sale securities, fair value">429,020</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zs7uHjMXrhVk" style="text-align: right" title="Available for sale securities, fair value">458,137</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zbNfQtcuADJ8" style="text-align: right" title="Available for sale securities, fair value">5,896,930</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Corporate Securities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zkQ3N6A6Pzcd" style="text-align: right" title="Available for sale securities, unrecognized holding loss">10,935,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zuXuNX3YT6H5" style="text-align: right" title="Available for sale securities, fair value">162,995,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zbxKI3B3BFZ9" style="text-align: right" title="Available for sale securities, unrecognized holding loss">995,659</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_z52UmEIWG2Cd" style="text-align: right" title="Available for sale securities, fair value">5,781,822</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_zxjkEfsFxIec" style="text-align: right" title="Available for sale securities, unrecognized holding loss">11,930,773</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CorporateSecuritiesMember_z4FCujh8w9Yl" style="text-align: right" title="Available for sale securities, fair value">168,777,791</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Mortgage and other asset-backed securities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zxH8bWaSjtDd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">2,884,731</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zAsC1qJ3UPSd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">19,909,907</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zIzITSOEEdfb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">1,215,943</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zozRW5k5zxV2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">6,978,745</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zYK1mbeNYkOh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,100,674</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_z0jLXxjekI6k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">26,888,652</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Totals</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231_zRlWaoyVZLB3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss"> 16,883,189</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231_zUIX02TZJR4d" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value"> 267,774,539</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231_znA0VtxY1JTg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">2,291,672</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231_zNUNW45x3cv1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">13,189,587</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231_zLoQfn9o3mC9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss"> 19,174,861</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231_z75Id4rGUn4" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value"> 280,964,126</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 872936 56265029 1681490 28818980 2554426 85084009 159415 3758985 219572 2149115 378987 5908100 3664905 96981686 7822248 71988258 11487153 168969944 497345 5241798 4207446 20951604 4704791 26193402 5194601 162247498 13930756 123907957 19125357 286155455 2685277 79400753 2685277 79400753 378067 5467910 80070 429020 458137 5896930 10935114 162995969 995659 5781822 11930773 168777791 2884731 19909907 1215943 6978745 4100674 26888652 16883189 267774539 2291672 13189587 19174861 280964126 0.937 0.936 44505 224005 <p id="xdx_892_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossTableTextBlock_zgF5RWdNhsDb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents a roll forward of the Company’s allowance for credit losses on fixed maturity securities available for sale:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zz2xBO0exjX5" style="display: none">Schedule of Allowance for Credit Losses on Fixed Maturity Securities Available for Sale</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4B2_us-gaap--FairValueByAssetClassAxis_us-gaap--USTreasurySecuritiesMember_zxJIIdMJO1k2" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4B6_us-gaap--FairValueByAssetClassAxis_us-gaap--USStatesAndPoliticalSubdivisionsMember_zXs9ZOOy3Cri" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4BF_us-gaap--FairValueByAssetClassAxis_us-gaap--CorporateDebtSecuritiesMember_zelqwQxtlMIg" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4BC_us-gaap--FairValueByAssetClassAxis_us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zNrXchtaoS95" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_4BF_zsq0wiBDAMMf" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="18" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">U.S. Treasury Securities And Obligations of U.S. Government Agencies</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Obligations of states and political subdivisions</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Corporate securities</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Mortgage-backed securities</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_43B_c20230101__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iS_zGbkoFVpHTg7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Beginning balance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1356">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">          <span style="-sec-ix-hidden: xdx2ixbrl1357">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1358">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">         <span style="-sec-ix-hidden: xdx2ixbrl1359">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1360">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossNotPreviouslyRecorded_zrv9W7JoET61" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 35%; text-align: left">Additions for credit losses not previously recorded</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1362">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1363">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">179,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1365">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 9%; text-align: right">179,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DebtSecuritiesAvailableForSaleAllowancesForCreditLossPeriodIncreaseDecrease_zvb30yqgVNTd" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Change in allowance on securities with previous allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1368">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1369">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,505</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1371">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,505</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSecuritiesSold_zFiX5IVeAnIk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Reductions for securities sold during the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1374">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1375">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1376">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1377">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1378">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossSellBeforeRecovery_zJL5SXR4dT81" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Reductions for securities with credit losses due to intent to sell</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1380">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1381">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1382">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1383">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1384">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossWriteoff_zUAhDClZ1Qi3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Write-offs charged against the allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1386">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1387">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1388">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1389">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1390">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossRecovery_z5Pq3d3mDTYh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Recoveries of amounts previously written off</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1392">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1393">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1394">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1395">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1396">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20230101__20230630_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLoss_iE_zSLjlu59Pr0k" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending Balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1398">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1399">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">224,005</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1401">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">224,005</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 179500 179500 44505 44505 224005 224005 <p id="xdx_893_ecustom--ScheduleOfEarningsOnFixedMaturitySecuritiesTableTextBlock_zMYOgOyBJpLg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents a roll forward of the Company’s cumulative other than temporary credit impairments (“OTTI”) recognized in earnings on fixed maturity securities available for sale which was required to be presented prior to the adoption of ASU 2016-13:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BA_zV1HdOKOJcUk" style="display: none">Schedule of Earnings on Fixed Maturity Securities</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20220101__20220630_zmllfrQMiVL7" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_409_eus-gaap--OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsCreditLossesOnDebtSecuritiesHeld_iS_zMdmR5bXQH25" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Balance of credit-related OTTI at January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">264,977</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Additions for credit impairments recognized on:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsAdditionsNoPreviousImpairment_zVafXwBdH0aj" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Securities not previously impaired</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1408">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsAdditionsAdditionalCreditLosses_zpEbFIU1f8td" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Securities previously impaired</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1410">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reductions for credit impairments previously recognized on:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsReductionsSecuritiesSold_iN_di_zs8rvAHeggne" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Securities that matured or were sold during the period (realized)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,502</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsReductionsCashFlows_z1dJhu2na9M4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Securities due to an increase in expected cash flows</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1414">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherThanTemporaryImpairmentCreditLossesRecognizedInEarningsCreditLossesOnDebtSecuritiesHeld_iE_zGmrqEgjW6dd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Balance of credit-related OTTI at June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">225,475</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 264977 39502 225475 <p id="xdx_897_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_zC6nIuYORBF3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below presents the amortized cost and the estimated fair value of fixed maturity securities available for sale at June 30, 2023, by contractual maturity. Actual or expected maturities may differ from contractual maturities because certain borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BB_zgq7ObNSPxSj" style="display: none">Schedule of Investments Classified by Contractual Maturity Date</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Due in 1 year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zl7Fwf6Ys2Hh" style="width: 16%; text-align: right" title="Amortized cost">19,976,902</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zNACLfo0hNzk" style="width: 16%; text-align: right" title="Estimated fair value">19,882,628</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due in 2-5 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zFx391hksZF5" style="text-align: right" title="Amortized cost">149,667,318</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zTyXwtrRXHM1" style="text-align: right" title="Estimated fair value">144,707,290</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due in 5-10 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_z34gIs20FRw8" style="text-align: right" title="Amortized cost">82,678,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zPS2xc5SJdRc" style="text-align: right" title="Estimated fair value">79,333,563</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due in more than 10 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zc1nk0esOL92" style="text-align: right" title="Amortized cost">85,884,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zk07hETp6tvl" style="text-align: right" title="Estimated fair value">81,867,909</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage-backed securities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_zyskw8oDyA1" style="text-align: right" title="Amortized cost">33,273,655</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember_za2Yv2gpTTUb" style="text-align: right" title="Estimated fair value">28,738,422</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Redeemable preferred stock</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zt6yIfvXYDE7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">250,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--RedeemablePreferredStockMember_zn6YCpe9Wvt2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">260,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630_zwgWsFgQ2Vi1" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">371,731,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630_z9FrXpa1jWc1" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">354,789,812</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 19976902 19882628 149667318 144707290 82678874 79333563 85884516 81867909 33273655 28738422 250000 260000 371731265 354789812 84531263 76274326 0.980 0.977 <p id="xdx_89F_ecustom--ScheduleofCreditQualityofFixedMaturitySecurityPortfoliobyNAICDesignationTableTextBlock_z2GDfsRy8dB6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the credit quality, by NAIC designation, of the Company’s fixed maturity securities available for sale, excluding redeemable preferred stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3) <span style="text-decoration: underline">Investments </span>(Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_z2kP6wRSUTOj" style="display: none">Schedule of Credit Quality of Fixed Maturity Security Portfolio by NAIC Designation</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">NAIC Designation</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 24%; text-align: center">1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_z0S0p798Unj4" style="width: 15%; text-align: right" title="Amortized cost">203,707,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_zpc4TlHHuO5" style="width: 15%; text-align: right" title="Estimated fair value">195,622,815</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_zSwIasritJAl" style="width: 15%; text-align: right" title="Amortized cost">197,753,818</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass1DesignationMember_z1ePtY7eEdce" style="width: 15%; text-align: right" title="Estimated fair value">189,691,540</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">2</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_zBc4mF58Irl6" style="text-align: right" title="Amortized cost">160,122,716</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_zq9XPmCdu7l6" style="text-align: right" title="Estimated fair value">151,974,611</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_zqbkybt6BGP2" style="text-align: right" title="Amortized cost">156,261,804</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass2DesignationMember_znmnYNsM9Dw9" style="text-align: right" title="Estimated fair value">148,073,873</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">3</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zlR9KwMMCOEg" style="text-align: right" title="Amortized cost">5,667,117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zD1LlcpemlRe" style="text-align: right" title="Estimated fair value">5,264,194</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zHB4WTEM4Ao6" style="text-align: right" title="Amortized cost">7,080,305</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass3DesignationMember_zkIZ2h7F6Tz" style="text-align: right" title="Estimated fair value">6,635,786</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center">4</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_z4OtWt9eob4e" style="text-align: right" title="Amortized cost">1,720,314</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_zpGzLt7kiBbl" style="text-align: right" title="Estimated fair value">1,563,190</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_zpCUmW4uEPqk" style="text-align: right" title="Amortized cost">1,377,541</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass4DesignationMember_zR5vxzvmOWOj" style="text-align: right" title="Estimated fair value">1,157,454</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center">5</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_z187s3UgcfWd" style="text-align: right" title="Amortized cost">262,465</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_zhprxpzhedIl" style="text-align: right" title="Estimated fair value">104,832</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_z3pCmWFCfSX2" style="text-align: right" title="Amortized cost">25,736</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass5DesignationMember_z4zgQzPTAo0c" style="text-align: right" title="Estimated fair value">39,155</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1.5pt">6</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zbQEAGxNuAbg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">1,271</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zHO2ovFQk0Ea" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">170</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_z9H8HSLVWrW8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">1,307</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--ExternalCreditRatingByGroupingAxis__custom--NAICClass6DesignationMember_zPhgfga3cHw" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">684</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--StatutoryAccountingPracticesByJurisdictionAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zlhk2yt8vcu" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">371,481,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--StatutoryAccountingPracticesByJurisdictionAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zxSll26wxdqj" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">354,529,812</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--StatutoryAccountingPracticesByJurisdictionAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zMajGE9tT7mg" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">362,500,511</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--StatutoryAccountingPracticesByJurisdictionAxis__custom--NationalAssociationOfInsuranceCommissionersMember_zgk9PMIYkiTd" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">345,598,492</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 203707382 195622815 197753818 189691540 160122716 151974611 156261804 148073873 5667117 5264194 7080305 6635786 1720314 1563190 1377541 1157454 262465 104832 25736 39155 1271 170 1307 684 371481265 354529812 362500511 345598492 <p id="xdx_894_ecustom--ScheduleOfMajorCategoriesOfNetInvestmentIncomeTableTextBlock_gL3SOMCONIITT-VUXXSPR_zObEXJVhb6ql" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information regarding sales of fixed maturity securities available for sale is presented as follows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B7_zAlcZ08Z5qAi" style="display: none">Schedule of Major Categories of Net Investment Income</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230401__20230630_zJcMweVrw3M7" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20220401__20220630_zm9Bs0g5UJsb" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230101__20230630_zFFoAYcRSdth" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20220101__20220630_zmNkskUqINy7" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_407_ecustom--ProceedsReceivedFromSaleOfFixedMaturityAvailableForSaleSecurities_zDdgdOirpUak" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Proceeds from sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1521">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">233,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">955,610</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">688,651</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_zmln2ZEnti4j" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gross realized gains</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1526">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1527">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,257</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,354</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_zak6O0hRaw82" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Gross realized losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1531">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,825</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(54,104</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,845</td><td style="text-align: left">)</td></tr> </table> <b> </b><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Major categories of net investment income were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <table cellpadding="0" cellspacing="0" id="xdx_304_134_z3exZQLnMzVc" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Schedule of Major Categories of Net Investment Income (Details)"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230401__20230630_z0jUN1uZ5AZ8" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20220401__20220630_zovaFg7FuYVl" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230101__20230630_z3ANTxk4ET1k" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20220101__20220630_zm9LhBevtgXc" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40F_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--FixedMaturitySecuritiesMember_zgWZj9nMzUKe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: justify">Fixed maturity securities available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,143,768</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,811,650</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,156,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,447,866</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--EquitySecurities1Member_zGFnYbAiwUHe" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equity securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,709</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">119,798</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">281,216</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">242,834</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--MortgageLoansRealEstateMember_zqDxEuFGPqkf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,467,407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,244,464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,955,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,204,642</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--RealEstate1Member_zzaqkAfvB1hd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Real estate held for investment and sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,897,672</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,012,192</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,262,596</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,052,226</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--PolicyStudentAndOtherLoansMember_zFwUh4of3l0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Policy loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207,441</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">407,655</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">513,583</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_zARv2n8I49M" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Insurance assignments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,461,813</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,093,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,230,016</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,490,710</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--OtherInvestments1Member_zoahTafR4RVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Other investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">98,361</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">342,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">169,006</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--GrossInvestmentIncome_hus-gaap--FinancialInstrumentAxis__custom--CashAndCashEquivalents1Member_zZ8u7PEbVHt1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Cash and cash equivalents</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">780,146</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">108,431</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,567,907</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">183,732</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--GrossInvestmentIncome_zcD71IujQcx1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross investment income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,312,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,695,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,203,113</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,304,599</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InvestmentIncomeInvestmentExpense_iN_pp0p0_di_zJWHPGVlEnQ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Investment expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,140,085</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,724,632</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(8,256,256</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(9,139,005</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--NetInvestmentIncome_zlREhTO5GG46" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net investment income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">20,171,974</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">15,971,288</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">37,946,857</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">31,165,594</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>   233000 955610 688651 11257 2354 7825 54104 7845 10953870 11032165 126954484 129330119 96199103 97112131 1576901 1665343 3142828 2989274 <p id="xdx_890_eus-gaap--RealEstateInvestmentFinancialStatementsDisclosureTextBlock_zsGqVffTTz1k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s commercial real estate held for investment is summarized as follows as of the respective dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_ztDgFrHEoSU9" style="display: none">Schedule of Commercial Real Estate Investment</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Total Square Footage</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4C_zEE0VGdQ67a5" style="width: 28%">Utah (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__srt--StatementGeographicalAxis__stpr--UT__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_fKDEp_z9Ld0gmByj03" style="width: 14%; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">144,998,640</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__srt--StatementGeographicalAxis__stpr--UT__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_fKDEp_z3NsMZzUSr3i" style="width: 14%; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">147,627,946</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--TotalSquareFootage_iI_uSqft_c20230630__srt--StatementGeographicalAxis__stpr--UT__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_fKDEp_zRJgnrJj4DL4" style="width: 14%; text-align: right" title="Total square footage">625,920</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_ecustom--TotalSquareFootage_iI_uSqft_c20221231__srt--StatementGeographicalAxis__stpr--UT__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_fKDEp_zmnKbTGtMWwa" style="width: 14%; text-align: right" title="Total square footage">625,920</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Louisiana</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__srt--StatementGeographicalAxis__stpr--LA__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zvAG9t7AaT9e" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">2,357,964</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__srt--StatementGeographicalAxis__stpr--LA__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zeWwczfltGEj" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">2,380,847</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--TotalSquareFootage_iI_uSqft_c20230630__srt--StatementGeographicalAxis__stpr--LA__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zXezKRqTA7Ua" style="text-align: right" title="Total square footage">31,778</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--TotalSquareFootage_iI_uSqft_c20221231__srt--StatementGeographicalAxis__stpr--LA__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zxIcYr7roLW" style="text-align: right" title="Total square footage">31,778</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Mississippi</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__srt--StatementGeographicalAxis__stpr--MS__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_z46HRlkWnCOk" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">2,925,462</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__srt--StatementGeographicalAxis__stpr--MS__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zfoT7uQMjp6h" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">2,881,863</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--TotalSquareFootage_iI_uSqft_c20230630__srt--StatementGeographicalAxis__stpr--MS__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zO9wM2XyIlqe" style="text-align: right" title="Total square footage">19,694</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--TotalSquareFootage_iI_uSqft_c20221231__srt--StatementGeographicalAxis__stpr--MS__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zOLXNCFpys0a" style="text-align: right" title="Total square footage">19,694</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zLaSsUB7uiBg" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">150,282,066</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zdIfPA0cLqQ2" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment (net of accumulated depreciation)">152,890,656</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--TotalSquareFootage_iI_uSqft_c20230630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zsMeOcjt9XDl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total square footage">677,392</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--TotalSquareFootage_iI_uSqft_c20221231__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_z20E0XWbUHJ2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total square footage">677,392</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F0C_zY7qG7iln3l9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F14_zjfCPDUtoAo7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes Center53</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s commercial real estate held for sale is summarized as follows as of the respective dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4F_zEI0O5X1sm9l" style="width: 56%">Mississippi (1)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--RealEstateHeldforsale_iI_c20230630__srt--StatementGeographicalAxis__stpr--MS__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_fKDEp_zHIYFVbD5NTi" style="width: 18%; text-align: right" title="Real estate held for sale">151,553</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RealEstateHeldforsale_iI_c20221231__srt--StatementGeographicalAxis__stpr--MS__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_fKDEp_zNgW5E07ouek" style="width: 18%; text-align: right" title="Real estate held for sale">151,553</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--RealEstateHeldforsale_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_zg1WCbe4bfU2" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">151,553</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--RealEstateHeldforsale_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--CommercialRealEstateOneMember_z1rMKg7nJ85a" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">151,553</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F0B_ztwCad1jPhh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F13_ziP9erBdo4He" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists of approximately 93 acres of undeveloped land</span></td></tr> </table> 144998640 147627946 625920 625920 2357964 2380847 31778 31778 2925462 2881863 19694 19694 150282066 152890656 677392 677392 151553 151553 151553 151553 2648 2648 5296 5296 <p id="xdx_895_ecustom--ResidentialRealEstateInvestmentTextBlock_zm6v9Ff45Ibd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s residential real estate held for investment is summarized as follows as of the respective dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zGn83UzsNbP9" style="display: none">Schedule of Residential Real Estate Investment</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F43_zfzfndaZuxF5" style="width: 52%; padding-bottom: 1.5pt">Utah (1)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__srt--StatementGeographicalAxis__stpr--UT__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_fKDEp_zV22gAzF1ehi" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for investment">30,680,836</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__srt--StatementGeographicalAxis__stpr--UT__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_fKDEp_zKGXVDWrd6c1" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for investment">38,437,960</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_zLGLjbHHMCne" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment">30,680,836</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_zJa8G1lujnL5" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment">38,437,960</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F0E_zFgqds0qvrog" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F14_zMJu38qLlnVb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes residential subdivision development</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents additional information regarding the Company’s residential subdivision development in Utah:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Lots developed</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--LotsDeveloped_c20230101__20230630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zQaFlczHMz3c" style="width: 20%; text-align: right" title="Lots developed">42</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_ecustom--LotsDeveloped_c20220101__20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_z13vhQ2ZOIBh" style="width: 20%; text-align: right" title="Lots developed">80</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lots to be developed</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--LotsToBeDeveloped_c20230101__20230630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_z0EKmGx4Jzkc" style="text-align: right" title="Lots to be developed">931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LotsToBeDeveloped_c20220101__20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_zUhNq1r4YAl9" style="text-align: right" title="Lots to be developed">1,131</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Book Value</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_ztQeQbze5pk6" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">30,489,876</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20221231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LandDevelopmentsMember__srt--StatementGeographicalAxis__stpr--UT_z9oDKTjnf0Pd" style="text-align: right" title="Real estate held for investment (net of accumulated depreciation)">38,241,705</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s residential real estate held for sale is summarized as follows as of the respective dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Net Book Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; padding-bottom: 1.5pt">Utah</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--RealEstateHeldforsale_iI_c20230630__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember__srt--StatementGeographicalAxis__stpr--UT_fKDEp_zSqLliME3oii" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for sale">1,675,921</td> <td style="padding-bottom: 1.5pt; width: 1%; text-align: right">(1)</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RealEstateHeldforsale_iI_c20221231__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember__srt--StatementGeographicalAxis__stpr--UT_z2NTBR58iL2f" style="border-bottom: Black 1.5pt solid; width: 20%; text-align: right" title="Real estate held for sale">11,010,029</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--RealEstateHeldforsale_iI_c20230630__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_zs25b2k1SGe5" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">1,675,921</td> <td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--RealEstateHeldforsale_iI_c20221231__us-gaap--InvestmentTypeAxis__us-gaap--ResidentialRealEstateMember_z10kWHWyGTS8" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for sale">11,010,029</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F06_zE2WxbGWoytg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F14_zsgSmOENB3w8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unimproved land</span></td></tr> </table> 30680836 38437960 30680836 38437960 42 80 931 1131 30489876 38241705 1675921 11010029 1675921 11010029 11010029 <p id="xdx_89E_eus-gaap--RealEstateOwnedTextBlock_zYsMw4YSkJad" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The primary business units of the Company occupy a portion of the real estate owned by the Company. As of June 30, 2023, real estate owned and occupied by the Company is summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B8_z23BTlgoweO2" style="display: none">Schedule of Real Estate Owned and Occupied by the Company</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Location</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Business Segment</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Approximate Square Footage</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Square Footage Occupied by the Company</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F46_zLqmuwmFzjS6" style="width: 34%; text-align: left">433 Ascension Way, Floors 4, 5 and 6, Salt Lake City, UT - Center53 Building 2 (1)</td><td style="width: 2%"> </td> <td style="width: 28%; text-align: left">Corporate Offices, Life Insurance, Cemetery/Mortuary Operations, and Mortgage Operations and Sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90C_ecustom--ApproximateSquareFootage_iI_uSqft_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--MortgageOperationsMember_fKDEp_ziRvhFlP9AMl" title="Approximate square footage">221,000</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_904_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--MortgageOperationsMember_fKDEp_zrisdsex174f" title="Square footage occupied by the company">50</span></td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F47_zC37k8AJxmYa" style="text-align: left">1044 River Oaks Dr., Flowood, MS (1)</td><td> </td> <td style="text-align: left">Life Insurance Operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--ApproximateSquareFootage_iI_uSqft_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceOperationsMember_fKDEp_z8m9nvpdDEWd" title="Approximate square footage">19,694</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceOperationsMember_fKDEp_zSeJXKTm9l59" title="Square footage occupied by the company">28</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F44_zq1qVOpB1YUc" style="text-align: left">1818 Marshall Street, Shreveport, LA (2)</td><td> </td> <td style="text-align: left">Life Insurance Operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_ecustom--ApproximateSquareFootage_iI_uSqft_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceOperations1Member_fKDIp_zJGGiW6M3v97" title="Approximate square footage">12,274</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceOperations1Member_fKDIp_zkHcnPOWwBVg" title="Square footage occupied by the company">100</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F4A_zGyBGGhKZpJ2" style="text-align: left">909 Foisy Street, Alexandria, LA (2)</td><td> </td> <td style="text-align: left">Life Insurance Sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--ApproximateSquareFootage_iI_uSqft_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSalesMember_fKDIp_ztVi1gGKhAN3" title="Approximate square footage">8,059</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSalesMember_fKDIp_zrokKiI1MSD7" title="Square footage occupied by the company">100</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4E_zeurPOssEruf" style="text-align: left">812 Sheppard Street, Minden, LA (2)</td><td> </td> <td style="text-align: left">Life Insurance Sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ApproximateSquareFootage_iI_uSqft_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSales1Member_fKDIp_zVT85WwbAuRa" title="Approximate square footage">1,560</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSales1Member_fKDIp_z4AJuISiUVd4" title="Square footage occupied by the company">100</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F44_zSshEDStPU8" style="text-align: left">1550 N 3rd Street, Jena, LA (2)</td><td> </td> <td style="text-align: left">Life Insurance Sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ApproximateSquareFootage_iI_uSqft_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSales2Member_fKDIp_zOj3QSzxIZsh" title="Approximate square footage">1,737</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_ecustom--SquareFootageOccupiedByTheCompany_iI_pid_dp_uPure_c20230630__us-gaap--StatementBusinessSegmentsAxis__custom--LifeInsuranceSales2Member_fKDIp_z6izcqoIjxE" title="Square footage occupied by the company">100</span></td><td style="text-align: left">%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F0A_z4oDSxVxoG24" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F18_znGpnmLzsIna" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in real estate held for investment on the condensed consolidated balance sheets</span></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F09_zRGMK3GlDg99" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td><span id="xdx_F1B_zqMfO3XAhOJ1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in property and equipment on the condensed consolidated balance sheets</span></td></tr> </table> 221000 0.50 19694 0.28 12274 1 8059 1 1560 1 1737 1 0.020 0.105 P9M P30Y 0.54 0.10 0.08 0.06 0.05 0.64 0.10 0.05 0.05 145000 226000 <p id="xdx_892_ecustom--ScheduleOfAllowanceForLoanLossesTableTextBlock_z6QhPfI72mWc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents a roll forward of the allowance for credit losses as of the dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_zfo6v7JiXwpl" style="display: none">Schedule of Allowance for Loan Losses</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Commercial</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Residential</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Residential Construction</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Allowance for credit losses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Beginning balance - January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z4KI5PTYRL1" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">187,129</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zj0RCm2SBINc" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,739,980</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zQmyBkbBjACl" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">43,202</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20230101__20230630_zh1E0NRBuiih" style="width: 12%; text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,970,311</td> <td style="width: 1%; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Cumulative effect adjustment upon adoption of <br/>new accounting standard (ASU 2016-13)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDEp_ztOXgZ65xmth" style="text-align: right" title="Cumulative effect adjustment upon adoption of new accounting standard (ASU 2016-13)">555,807</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDEp_z1v72Uwo5rJh" style="text-align: right" title="Cumulative effect adjustment upon adoption of new accounting standard (ASU 2016-13)">(192,607</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDEp_zxfxCottXqDi" style="text-align: right" title="Cumulative effect adjustment upon adoption of new accounting standard (ASU 2016-13)">301,830</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceForCreditLossesCumulativeEffectAdjustmentUponAdoptionOfNewAccountingStandard_c20230101__20230630_fKDEp_zWUcF8jHS8tk" style="text-align: right" title="Cumulative effect adjustment upon adoption of new accounting standard (ASU 2016-13)">665,030</td> <td id="xdx_F2A_zcySOyeEZtD6" style="text-align: right">(1)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in provision for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDIp_zgQKlqRL7aA" style="text-align: right" title="Provision for credit losses">88,119</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDIp_zQMNT38r7SC9" style="text-align: right" title="Provision for credit losses">42,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDIp_zpUE9Ezr4Xs1" style="text-align: right" title="Provision for credit losses">(102,387</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--AllowanceForCreditLossesProvision_c20230101__20230630_fKDIp_zTxd0jAHAvec" style="text-align: right" title="Provision for credit losses">28,219</td> <td id="xdx_F21_zhQS5cS7dyzj" style="text-align: right">(2)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Charge-offs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z3IRlBUNjcjc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1728">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zpKrugB1C3ja" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1730">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zqt0LFhkEph4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1732">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--AllowanceForCreditLossesChargeOffs_c20230101__20230630_zhuiJQqX2D4f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1734">-</span></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance - June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_z59F9NmW5KQ8" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">831,055</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zcZFRVfBeLl2" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">1,589,860</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zzVjh6ASRKje" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">242,645</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20230101__20230630_zTxqcggOx7Uc" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">2,663,560</td> <td style="padding-bottom: 2.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Allowance for credit losses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Beginning balance - January 1, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zhTod2Y9KIYj" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">187,129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z3BBiUfQUV7i" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,469,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zSBDcG4REcUl" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">43,202</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iS_pp0p0_c20220101__20221231_zrXKpbV01nJ1" style="text-align: right" title="Financing receivable, allowance for credit loss, beginning balance">1,699,902</td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Change in provision for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AllowanceForCreditLossesProvision_pdp0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_fKDIp_zAeJ2dH6ZrCe" style="text-align: right" title="Allowance for Credit Losses, Provision"><span style="-sec-ix-hidden: xdx2ixbrl1752">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AllowanceForCreditLossesProvision_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_fKDIp_zxm55D3WxQce" style="text-align: right" title="Allowance for Credit Losses, Provision">270,409</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceForCreditLossesProvision_pdp0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_fKDIp_zkyf2hyW0zci" style="text-align: right" title="Allowance for Credit Losses, Provision"><span style="-sec-ix-hidden: xdx2ixbrl1756">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AllowanceForCreditLossesProvision_pp0p0_c20220101__20221231_fKDIp_zobvnRg2LqJe" style="text-align: right" title="Allowance for credit losses, provision">270,409</td> <td id="xdx_F25_zEyGb9dOLhuf" style="text-align: right">(2)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Charge-offs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--AllowanceForCreditLossesChargeOffs_pdp0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zG7XFIIepkJk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1760">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--AllowanceForCreditLossesChargeOffs_pdp0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zE95fblWwvO2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1762">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--AllowanceForCreditLossesChargeOffs_pdp0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z7d49oRXMKmj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1764">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceForCreditLossesChargeOffs_pdp0_c20220101__20221231_zotWMlpuKSDh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, charge-offs"><span style="-sec-ix-hidden: xdx2ixbrl1766">-</span></td> <td style="padding-bottom: 1.5pt; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance - December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zfb9JsNyzn15" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">187,129</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zoH7UcaqmCJf" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">1,739,980</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zTszdfkLthe9" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">43,202</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iE_pp0p0_c20220101__20221231_zi2giFSZq435" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing receivable, allowance for credit loss, ending balance">1,970,311</td> <td style="padding-bottom: 2.5pt; text-align: right"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F05_zFUpHjab9xJ6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F13_zf2kjtHDP7Wk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Note 2 of the notes to the condensed consolidated financial statements</span></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F0D_zHg8CrSRGiP3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td><span id="xdx_F1C_zkmauImdB67f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other expenses on the condensed consolidated statements of earnings</span></td></tr> </table> 187129 1739980 43202 1970311 555807 -192607 301830 665030 88119 42487 -102387 28219 831055 1589860 242645 2663560 187129 1469571 43202 1699902 270409 270409 187129 1739980 43202 1970311 <p id="xdx_891_ecustom--ScheduleOfAgingOfMortgageLoansTextBlock_zL91RscJEbCa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents the aging of mortgage loans held for investment by loan type as of the dates indicated:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_z6xlK7Pmvwse" style="display: none">Schedule of Aging of Mortgage Loans</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Commercial</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Residential</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Residential <br/>Construction</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 36%; text-align: left">30-59 days past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zm68lUfKO1a7" style="width: 12%; text-align: right" title="Mortgage Loans during period">5,960,468</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zj0VJaXKLCnd" style="width: 12%; text-align: right" title="Mortgage Loans during period">7,202,883</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_z6mjep3jubr9" style="width: 12%; text-align: right" title="Mortgage Loans during period">2,383,665</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zilbQdt2vKb9" style="width: 12%; text-align: right" title="Mortgage Loans during period">15,547,016</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">60-89 days past due</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zjSulCoHj2V5" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1788">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zdqKvgQS2ehk" style="text-align: right" title="Mortgage Loans during period">276,674</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zrw1Ue4mJbcb" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1792">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zs6Gi7L3ASl2" style="text-align: right" title="Mortgage Loans during period">276,674</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F42_zhSSYGnpjdL9" style="padding-left: 10pt; text-align: left">Over 90 days past due (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zAr6n3LvMCCj" style="text-align: right" title="Mortgage Loans during period">596,508</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_z1ipe6e196Dj" style="text-align: right" title="Mortgage Loans during period">1,721,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zitot8tTTXBl" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1800">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zGHHEtiQaR04" style="text-align: right" title="Mortgage Loans during period">2,318,211</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F47_z3iJK17B06Aa" style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">In process of foreclosure (1)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zw0NFUYnL9Y5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1804">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zHsjYONOau4f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">289,922</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zoSgZ0NQJG78" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1808">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zFI1WI1F1rT9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">289,922</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total past due</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zZJR7YMvQGq5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">6,556,976</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zgJtQ9TrPppd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">9,491,182</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zHXM8L1je1R9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">2,383,665</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zo2ar9tbBLag" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">18,431,823</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Current</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zxheXITXpSNi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">52,648,511</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zCLKseZHPeB" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">85,716,858</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zEVjc0xf0up5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">118,938,867</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zNlXak3IdTT1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">257,304,236</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total mortgage loans</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zctpbAA8PbA8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">59,205,487</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_znzKL8zAuC81" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">95,208,040</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zrnilJWBRCmd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">121,322,532</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630_z1YPJ9JGKow8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">275,736,059</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Allowance for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zYsPJuI2Z4al" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(831,055</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zNn7QjUGF60l" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(1,589,860</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zuDbDa4gtA4" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(242,645</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20230630_zt0O7dKDRJg7" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(2,663,560</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Unamortized deferred loan fees, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zCxzmSu0TMN" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(258,265</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zPfZqWExyEY" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,134,554</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z4fFtNYFPTUi" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(296,586</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20230630_z1wQJaJXRtF2" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,689,405</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Unamortized discounts, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zu9AJK00xV7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(223,847</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zLMjFUqIGtL4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(109,662</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zbnkC0yX5ku6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net"><span style="-sec-ix-hidden: xdx2ixbrl1856">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20230630_z1bf0UIfgVb1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(333,509</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Net mortgage loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zTaXfW5CRf75" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">57,892,320</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zyCSZbG38mYk" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">92,373,964</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zMmruk5Mhvjd" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">120,783,301</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zIBEFlagZ7wi" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">271,049,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline">December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">30-59 days past due</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zrMY4xIfjtGk" style="text-align: right" title="Mortgage Loans during period">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zi7W0X0amY11" style="text-align: right" title="Mortgage Loans during period">3,553,390</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zAgHHAqyMA5c" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1872">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_z4KHWm74QU8a" style="text-align: right" title="Mortgage Loans during period">4,553,390</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">60-89 days past due</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_znqb3eSb85y6" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1876">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zOzUFRNgaZ3" style="text-align: right" title="Mortgage Loans during period">814,184</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zfnvlLepNzZ" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1880">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zFPzri34uzN3" style="text-align: right" title="Mortgage Loans during period">814,184</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4E_zqSwMv3rbpT4" style="padding-left: 10pt; text-align: left">Over 90 days past due (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zYtwTqa30LV1" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1884">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zw0w6rE6YgTk" style="text-align: right" title="Mortgage Loans during period">1,286,211</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_zwfKOWNWk0k5" style="text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1888">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue90OrMoreDaysMember_fKDEp_z5u0qaZljvH4" style="text-align: right" title="Mortgage Loans during period">1,286,211</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F45_z2ApS0kmtui2" style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">In process of foreclosure (1)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zGpYdtRlhSRi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">405,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zcwMaRuWlAMk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">876,174</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zVTjb8jBlBb4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1896">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InForeclosureMember_fKDEp_zjdeUUNcbid" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">1,281,174</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total past due</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zo0uDmwaqjt4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">1,405,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zYKkYWllB711" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">6,529,959</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_z33S1AvSSCWf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period"><span style="-sec-ix-hidden: xdx2ixbrl1904">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zpDQOyD4HaJk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">7,934,959</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Current</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zgTL26ui5K0d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">44,906,955</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_z6mHYmE3Sfzf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">86,825,664</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zmLlK5udPSl4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">172,516,125</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zQeKgIuTgw7j" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">304,248,744</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total mortgage loans</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zpHIk2t9ATu5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">46,311,955</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zrH4IZ814an7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">93,355,623</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z43iOGbiBVyg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">172,516,125</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231_zMN36X30IOUh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans during period">312,183,703</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Allowance for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zOiezKvI6Rtg" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(187,129</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zGVoPWfOega2" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(1,739,980</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_ztS33cKlPAl8" style="text-align: right" title="Mortgage Loans, Allowance for Loan Losses">(43,202</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_pp0p0_di_c20221231_zpVJ9xt39sPf" style="text-align: right" title="Mortgage loans, allowance for loan losses">(1,970,311</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Unamortized deferred loan fees, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zvnuUfwfd9Be" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(199,765</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zHDNjni05Osa" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(1,212,994</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zy6fnM1gfdJk" style="text-align: right" title="Mortgage Loans, Unamortized deferred loan fees, net">(333,846</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--MortgageLoansOnRealEstateAndConstructionUnamortizedDeferredLoanFeesNet_iI_pp0p0_c20221231_zHzzYivClwPj" style="text-align: right" title="Mortgage loans, unamortized deferred loan fees, net">(1,746,605</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Unamortized discounts, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zATueQ0tRp17" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(230,987</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z4KAhu23mUgd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net">(111,873</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zSbI7PJM1Om3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage Loans, Unamortized discounts, net"><span style="-sec-ix-hidden: xdx2ixbrl1944">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--MortgageLoansOnRealEstateAndConstructionDiscount_iI_pp0p0_c20221231_zDDHrOo9viR6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans, unamortized discounts, net">(342,860</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Net mortgage loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zNWytKjbiId7" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">45,694,074</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zJK8fHRkqmM9" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">90,290,776</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_zmlXwYdvIGO4" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage Loans during period">172,139,077</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_ecustom--MortgageLoansDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetMortgageLoansMember_z0UmB1opiw76" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans during period">308,123,927</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"></p> <div style="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F08_zRsX7qBHvHm3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F1E_zZy6UcisvjN5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest income is not recognized on loans which are more than 90 days past due or in foreclosure.</span></td></tr> </table> 5960468 7202883 2383665 15547016 276674 276674 596508 1721703 2318211 289922 289922 6556976 9491182 2383665 18431823 52648511 85716858 118938867 257304236 59205487 95208040 121322532 275736059 831055 1589860 242645 2663560 -258265 -1134554 -296586 -1689405 -223847 -109662 -333509 57892320 92373964 120783301 271049585 1000000 3553390 4553390 814184 814184 1286211 1286211 405000 876174 1281174 1405000 6529959 7934959 44906955 86825664 172516125 304248744 46311955 93355623 172516125 312183703 187129 1739980 43202 1970311 -199765 -1212994 -333846 -1746605 -230987 -111873 -342860 45694074 90290776 172139077 308123927 <p id="xdx_892_eus-gaap--FinancingReceivableCreditQualityIndicatorsTableTextBlock_zcoeDNBs9t15" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The aggregate unpaid principal balance of commercial mortgage loans by credit quality indicator and origination year was as follows as of June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zDTApYFSryAe" style="display: none">Schedule of Commercial Mortgage Loans By Credit Quality Indicator</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Credit Quality Indicator</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_485_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_z8KrN599Ybg2" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_911_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_z7YTwKlSCin1">2023</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48D_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zv0Iz11SJbX6" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_917_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_zLhYplFhq1ea">2022</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zTpMEYC3vmVb" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_913_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_zq7S5eJTHyrh">2021</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_486_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_z46GY06sttM" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_913_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_z0LkVzQ5qhg2">2020</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_483_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_z6fq87o72X28" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_915_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_zAFKNbiv0x6h">2019</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_480_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_z1c6cTvBaMO8" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91F_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_zqArlF3mY7n8">Prior</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_485_eus-gaap--NotesReceivableGross_iI_zdLQl4uwlsCl" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_914_eus-gaap--NotesReceivableGross_zB1eMmw9mxW1">Total</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_485_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_z348a0J2Z174" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_91B_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_zGr881u1hsWh">% of Total</span></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Credit Quality Indicator</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Prior</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">% of Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">LTV:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20230630__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_z8nrl24dayPf" style="vertical-align: bottom; background-color: White"> <td style="width: 28%; text-align: left">Less than 65%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">17,525,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">14,375,274</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">3,821,772</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1969">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">3,006,722</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">6,898,150</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">45,626,918</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">77.07</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_414_20230630__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zs5yRbIR2aQ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>65% to 80%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1974">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,630,731</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,913,313</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1978">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1979">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,644,044</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21.36</td><td style="text-align: left">%</td></tr> <tr id="xdx_419_20230630__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zaX5lb7oaWE8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Greater than 80%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1982">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">529,525</td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">405,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1985">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1986">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1987">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">934,525</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1.58</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_41A_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zi8bWQgxsaql" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,525,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">20,535,530</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,326,772</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,913,313</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,006,722</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,898,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">59,205,487</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline">DSCR</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_416_20230630__us-gaap--LoanToValueAxis__custom--DSCRGreaterThanOnePointTwoZeroXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zyE94gOIAVXa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>&gt;1.20x</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,725,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,800,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,913,313</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,006,722</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,777,481</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20,222,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34.16</td><td style="text-align: left">%</td></tr> <tr id="xdx_418_20230630__us-gaap--LoanToValueAxis__custom--DSCROneXToOnePointTwoZeroXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zq3TeMmepfRf" style="vertical-align: bottom; background-color: White"> <td>1.00x - 1.20x</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,300,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,750,376</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,526,772</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2009">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2010">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,120,669</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,697,817</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40.03</td><td style="text-align: left">%</td></tr> <tr id="xdx_416_20230630__us-gaap--LoanToValueAxis__custom--DSCRLessThanOneXMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zAwsiwFyTXFh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">&lt;1.00x</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">6,500,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,785,154<sup id="xdx_F26_zeH6AKEORHWg" style="display: none">(1)</sup></td><td id="xdx_F20_zSX5kSMSWHFb" style="text-align: left">(1)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2016">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2017">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2018">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2019">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,285,154</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">25.82</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_41D_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--CommercialPortfolioSegmentMember_zYIsy3FB77Xj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,525,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">20,535,530</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,326,772</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,913,313</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,006,722</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,898,150</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">59,205,487</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F0F_zPL6KBaqgIFa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F11_zNmDW5Ict4Re" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commercial construction loan</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluates and monitors the credit quality of its residential mortgage loans by analyzing loan performance. The Company defines non-performing mortgage loans as loans more than 90 days past due and on a non-accrual status. Monitoring a residential mortgage loan increases when the loan is delinquent or earlier if there is an indication of impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The aggregate unpaid principal balance of residential mortgage loans by credit quality indicator and origination year was as follows as of June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Credit Quality Indicator</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_482_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_zHU8n72uOrFe" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_480_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zF10XYNHsII4" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48D_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_z8ljJCB4gai8" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_484_eus-gaap--FinancingReceivableOriginatedThreeYearsBeforeLatestFiscalYear_iI_zVn26abpBulh" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eus-gaap--FinancingReceivableOriginatedFourYearsBeforeLatestFiscalYear_iI_z42IOjVJq2x" style="border-bottom: Black 1.5pt solid; text-align: center">2019</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_480_eus-gaap--FinancingReceivableOriginatedFiveOrMoreYearsBeforeLatestFiscalYear_iI_zadUtBDqow7e" style="border-bottom: Black 1.5pt solid; text-align: center">Prior</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48F_eus-gaap--NotesReceivableGross_iI_zuvXAn3P7rm9" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_48D_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zvdBKqDjDzIe" style="border-bottom: Black 1.5pt solid; text-align: center">% of Total</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Performance Indicators:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_41F_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--PerformingFinancingReceivableMember_z5qZUA7sVpSe" style="vertical-align: bottom; background-color: White"> <td style="width: 28%">Performing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">4,842,385</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">57,085,363</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">7,750,923</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">7,737,211</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">3,103,802</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">12,676,732</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">93,196,416</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: right">97.89</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_419_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--NonperformingFinancingReceivableMember_zj0TPUU1DNL7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Non-performing <span id="xdx_F44_zRVDvut2qeyh">(1)</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2039">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">298,572</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">365,460</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2042">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">317,501</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,030,091</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,011,624</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2.11</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_41E_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zOsDWGEw8sL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,842,385</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">57,383,935</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,116,383</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,737,211</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,421,303</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,706,823</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">95,208,040</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F01_zOPUKk8zXxad" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F11_zk6n7L5OBe9c" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Includes residential mortgage loans in the process of foreclosure of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIENvbW1lcmNpYWwgTW9ydGdhZ2UgTG9hbnMgQnkgQ3JlZGl0IFF1YWxpdHkgSW5kaWNhdG9yIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--MortgageLoansInProcessOfForeclosureAmount_iI_c20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__us-gaap--ResidentialPortfolioSegmentMember_zC9M0YNnpqA6" title="Mortgage loans in process of foreclosure, amount">289,922</span> at June 30, 2023</span></td></tr> </table> 17525000 14375274 3821772 3006722 6898150 45626918 0.7707 5630731 2100000 4913313 12644044 0.2136 529525 405000 934525 0.0158 17525000 20535530 6326772 4913313 3006722 6898150 59205487 1.0000 5725000 1000000 2800000 4913313 3006722 2777481 20222516 0.3416 5300000 10750376 3526772 4120669 23697817 0.4003 6500000 8785154 15285154 0.2582 17525000 20535530 6326772 4913313 3006722 6898150 59205487 1.0000 4842385 57085363 7750923 7737211 3103802 12676732 93196416 0.9789 298572 365460 317501 1030091 2011624 0.0211 4842385 57383935 8116383 7737211 3421303 13706823 95208040 1.0000 289922 <p id="xdx_89F_ecustom--ScheduleOfResidentialConstructionMortgageLoansTableTextBlock_zqwj6UlLHjVf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The aggregate unpaid principal balance of residential construction mortgage loans by credit quality indicator and origination year was as follows as of June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zrzNmrhkUSV" style="display: none">Schedule of Residential Construction Mortgage Loans</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Credit Quality Indicator</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_483_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_iI_znQLoOFPyg3h" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_918_eus-gaap--FinancingReceivableOriginatedInCurrentFiscalYear_zj9Rap5JU67e">2023</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_485_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_iI_zGULomJuCjXe" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_919_eus-gaap--FinancingReceivableOriginatedInFiscalYearBeforeLatestFiscalYear_zcR6aWLF9MW8">2022</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_486_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_iI_zkAnLvCG5Og9" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_916_eus-gaap--FinancingReceivableOriginatedTwoYearsBeforeLatestFiscalYear_zilHvzHsJXg5">2021</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_484_eus-gaap--NotesReceivableGross_iI_zOT70gdmhgSc" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_919_eus-gaap--NotesReceivableGross_zwUfnUsogSw2">Total</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_489_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_iI_pid_dp_uPure_zcymLoiFKsJl" style="border-bottom: Black 1.5pt solid; text-align: center"><span id="xdx_917_eus-gaap--FinancingReceivableNonaccrualPercentPastDue1_zGq96gSemRg2">% of Total</span></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Performance Indicators:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_41C_20230630__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--PerformingFinancingReceivableMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zHvAIy3CQGQg" style="vertical-align: bottom; background-color: White"> <td style="width: 30%">Performing</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">32,159,616</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">49,757,061</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">39,405,855</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">121,322,532</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">100.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_412_20230630__us-gaap--FinancialInstrumentPerformanceStatusAxis__us-gaap--NonperformingFinancingReceivableMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zRAcrr7N08ig" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Non-performing</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2070">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2071">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2072">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2073">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_416_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zEyyS5N9aNUg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">32,159,616</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">49,757,061</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">39,405,855</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">121,322,532</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">LTV:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_419_20230630__us-gaap--LoanToValueAxis__custom--LtvLessThan65PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zW1myTYyW9w7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less than 65%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">22,977,981</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">26,504,890</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,005,001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">53,487,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44.09</td><td style="text-align: left">%</td></tr> <tr id="xdx_412_20230630__us-gaap--LoanToValueAxis__custom--Ltv65To80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zRAXXssgoZHi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>65% to 80%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,181,635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,252,171</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,400,854</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,834,660</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55.91</td><td style="text-align: left">%</td></tr> <tr id="xdx_416_20230630__us-gaap--LoanToValueAxis__custom--LtvGreaterThan80PercentMember__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zSNEIx2g7Tf3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: left">Greater than 80%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2090">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2091">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2092">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2093">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.00</td><td style="padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_413_20230630__us-gaap--FinancingReceivablePortfolioSegmentAxis__custom--ResidentialConstructionMortgageLoansMember_zGqrYGBf386h" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">32,159,616</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">49,757,061</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">39,405,855</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">121,322,532</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">100.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> 32159616 49757061 39405855 121322532 1.0000 0.0000 32159616 49757061 39405855 121322532 1.0000 22977981 26504890 4005001 53487872 0.4409 9181635 23252171 35400854 67834660 0.5591 0.0000 32159616 49757061 39405855 121322532 1.0000 <p id="xdx_896_ecustom--ScheduleOfAgingOfInsuranceAssignmentsTableTextBlock_zvfoz3Rr8Ag" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents the aging of insurance assignments, included in other investments and policy loans on the condensed consolidated balance sheets:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B3_zK4k2RRsx6ol" style="display: none">Schedule of Aging of Insurance Assignments</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">30-59 days past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_z0ADJUfIGmG6" style="width: 16%; text-align: right" title="Insurance assignments during period">7,756,991</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue30To59DaysMember_zl90thJUEBMe" style="width: 16%; text-align: right" title="Insurance assignments during period">10,621,443</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">60-89 days past due</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zN1ZedMjD6ui" style="text-align: right" title="Insurance assignments during period">3,093,411</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--PastDue60To89DaysMember_zcizdCylj1Uk" style="text-align: right" title="Insurance assignments during period">3,997,484</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Over 90 days past due</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--OverDue90OrMoreDaysMember_fKDEp_zw494Ln5PJhc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">4,844,022</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--OverDue90OrMoreDaysMember_fKDEp_zsHDxgjwc7n" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">5,813,013</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Total past due</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_zRllVARu1Kn1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">15,694,424</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--TotalPastDueMember_z4ACwnJt0zic" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">20,431,941</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Current</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zQQvqLdDhdSc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">25,462,877</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--CurrentMember_zNdnLlkJyOI3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">26,510,594</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Total insurance assignments</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InsuranceAssignmentsMember_zqA9yqFdZeac" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">41,157,301</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--InsuranceAssignmentsMember_zA0voQK9Bby9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments during period">46,942,536</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Allowance for credit losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_pp0p0_di_c20230630_zVFMTkoyT6Q9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments, allowance for credit losses">(1,690,693</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iNI_pp0p0_di_c20221231_zStUdrSljRu8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Insurance assignments, allowance for loan losses">(1,609,951</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net insurance assignments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20230101__20230630__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetInsuranceAssignmentsMember_zkSXeDR5nti3" style="border-bottom: Black 2.5pt double; text-align: right" title="Insurance assignments during period">39,466,608</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_ecustom--InsuranceAssignmentsDuringPeriod_pp0p0_c20220101__20221231__us-gaap--FinancingReceivablesPeriodPastDueAxis__custom--NetInsuranceAssignmentsMember_zu5e28RL5Bv4" style="border-bottom: Black 2.5pt double; text-align: right" title="Insurance assignments during period">45,332,585</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 7756991 10621443 3093411 3997484 4844022 5813013 15694424 20431941 25462877 26510594 41157301 46942536 1690693 1609951 39466608 45332585 <p id="xdx_89B_ecustom--ScheduleOfAllowanceForCreditLossesTableTextBlock_zSVX0dzaydWj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents a roll forward of the allowance for credit losses as a contra-asset account for insurance assignments:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_zISrUCyEw0A3" style="display: none">Schedule of Allowance for Credit Losses</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Allowance</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%">Beginning balance - January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iS_pp0p0_c20230101__20230630_zMcq5YuQ8NI1" style="width: 20%; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Beginning">1,609,951</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Change in provision for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChangeInProvision_pdp0_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zQGgU4Kf1Mk4" style="text-align: right" title="Allowance for credit losses, change in provision">452,326</td><td id="xdx_F2C_zZQKz0Z4jPYf" style="text-align: left">(1)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Charge-offs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChargeOffs_iN_pdp0_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zIaE1LcjOnYk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs">(371,584</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance - June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iE_pp0p0_c20230101__20230630_zZEmyk7gOMk1" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Ending">1,690,693</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - January 1, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iS_pp0p0_c20220101__20221231_zFCSLw46PC3i" style="text-align: right" title="Financing Receivable, Allowance for Credit Loss, Beginning">1,686,218</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in provision for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChangeInProvision_pdp0_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zuHEzFQhoo9b" style="text-align: right" title="Allowance for credit losses, change in provision">889,480</td><td id="xdx_F23_zVCehUaA1564" style="text-align: left">(1)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Charge-offs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--AllowanceForCreditLossesPremiumsAndOtherReceivablesChargeOffs_iN_pdp0_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zPpWXm4gJwA7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for credit losses, Charge-offs">(965,747</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance - December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsPremiumsAndOtherReceivables_iE_pp0p0_c20220101__20221231_z9qbG1v05QYc" style="border-bottom: Black 2.5pt double; text-align: right" title="Financing Receivable, Allowance for Credit Loss, Ending">1,609,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F05_zI6hrWayIPjh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F18_zjOvBI6HkCGa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other expenses on the condensed consolidated statements of earnings</span></td></tr> </table> 1609951 452326 371584 1690693 1686218 889480 965747 1609951 <p id="xdx_894_eus-gaap--GainLossOnInvestmentsTextBlock_zuoNXNNzAhx1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents the realized gains and losses from sales, calls, and maturities, and unrealized gains and losses on equity securities from investments and other assets:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B8_zCEqq1xlwhme" style="display: none">Schedule of Gain (Loss) on Investments</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230401__20230630_z6ivWfXC6hOf" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20220401__20220630_zb0A2iokU3tj" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20230101__20230630_zDQfrQxmRgI9" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20220101__20220630_zbxgPl4kQN7" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed maturity securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DebtSecuritiesAvailableForSaleRealizedGain_hus-gaap--InvestmentTypeAxis__custom--FixedMaturitySecuritiesMember_zvf6c5AIdFS3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 36%; text-align: left">Gross realized gains</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,563</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">129,512</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">17,054</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">175,635</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtSecuritiesAvailableForSaleRealizedLoss_iN_di_hus-gaap--InvestmentTypeAxis__custom--FixedMaturitySecuritiesMember_zWexaoxrIUTf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Gross realized losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(36,908</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,828</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(91,799</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,758</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DebtSecuritiesAvailableForSaleAllowanceForCreditLossPeriodIncreaseDecrease_iN_di_hus-gaap--InvestmentTypeAxis__custom--FixedMaturitySecuritiesMember_zUxBGPXeFipa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Net credit loss (provision) release</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,505</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2167">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(224,005</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2169">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Equity securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--EquitySecuritiesFvNiRealizedGainLoss_hus-gaap--InvestmentTypeAxis__custom--EquitySecuritiesOneMember_zPlZmYsRAaKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Gains (losses) on securities sold</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,596</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(46,952</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,317</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--EquitySecuritiesFvNiUnrealizedGainLoss_hus-gaap--InvestmentTypeAxis__custom--EquitySecuritiesOneMember_zW8I3GgzlfW9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Unrealized gains and (losses) on securities held at the end of the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">566,633</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,106,375</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">898,064</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,713,422</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Real estate held for investment and sale:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--GrossRealizedGains_hus-gaap--InvestmentTypeAxis__custom--RealEstateHeldForInvestmentAndSaleMember_zOBLlMgWttPb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Gross realized gains</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,028</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">364,150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,028</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,239,331</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--GrossRealizedLosses_hus-gaap--InvestmentTypeAxis__custom--RealEstateHeldForInvestmentAndSaleMember_z1d4DHIq4D02" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Gross realized losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2186">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(94,400</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2188">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(98,222</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Other assets, including call and put option derivatives:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--GrossRealizedGains_hus-gaap--InvestmentTypeAxis__custom--OtherAssetsIncludingCallAndPutOptionDerivativesMember_zUFKUSNnbE1l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Gross realized gains</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">163,410</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">720,950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">214,348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">593,699</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--GrossRealizedLosses_hus-gaap--InvestmentTypeAxis__custom--OtherAssetsIncludingCallAndPutOptionDerivativesMember_zQRSBNsEMNGb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Gross realized losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2196">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2197">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2198">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2199">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--GainLossOnInvestmentsAndOtherAssets_iT_zhnXpeW1ied7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">816,584</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(914,395</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">927,738</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(742,420</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> 1563 129512 17054 175635 36908 9828 91799 10758 44505 224005 5363 81596 -46952 71317 566633 -2106375 898064 -2713422 161028 364150 161028 1239331 -94400 -98222 163410 720950 214348 593699 816584 -914395 927738 -742420 197580 720135 251510 995876 4143768 2811650 8156500 5447866 140709 119798 281216 242834 9467407 9244464 17955063 17204642 4897672 4012192 8262596 7052226 207441 207301 407655 513583 4461813 4093723 9230016 9490710 213103 98361 342160 169006 780146 108431 1567907 183732 24312059 20695920 46203113 40304599 4140085 4724632 8256256 9139005 20171974 15971288 37946857 31165594 1250861 730534 1852352 1207243 <p id="xdx_898_eus-gaap--InvestmentIncomeTextBlock_zt8ZGppCtsT4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued investment income consists of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B7_zBVKAslFjS4d" style="display: none">Schedule of Accrued Investment Income</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20230630_z2aDt8tOWif9" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20221231_zlBiAEElJdL9" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40C_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__custom--FixedMaturitySecuritiesAvailableForSaleMember_zNeDeX5i7hYc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Fixed maturity securities available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,566,511</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,563,767</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__us-gaap--EquitySecuritiesMember_zVMZZiH7fmdi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Equity securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,858</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,496</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__custom--MortgageLoansHeldForInvestmentMember_zbDosgisEo06" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage loans held for investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,042,343</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,220,709</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__custom--RealEstateHeldForInvestmentMember_zTbP1NCcUpSl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Real estate held for investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,517,092</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,455,305</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__us-gaap--PolicyLoansMember_zjxz8VDRonOb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Policy Loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">42,151</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,951</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccruedInvestmentIncomeReceivable_iI_hus-gaap--FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis__us-gaap--CashAndCashEquivalentsMember_zTv8l0QdT78a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Cash and cash equivalents</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,596</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">7,598</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AccruedInvestmentIncomeReceivable_iI_z2PLOXAPY7Kg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total accrued investment income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,188,551</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,299,826</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 3566511 3563767 12858 14496 3042343 3220709 3517092 3455305 42151 37951 7596 7598 10188551 10299826 <p id="xdx_80E_ecustom--LoansHeldForSaleDisclosureTextBlock_zvyIj7QtAYG6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4) <span style="text-decoration: underline"><span id="xdx_820_z1lh366vyIjk">Loans Held for Sale</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company elected the fair value option for loans held for sale. Changes in the fair value of the loans are included in mortgage fee income. Interest income is recorded based on the contractual terms of the loan and in accordance with the Company’s policy on mortgage loans held for investment and is included in mortgage fee income on the condensed consolidated statement of earnings. See Note 8 to the condensed consolidated financial statements for additional disclosures regarding loans held for sale.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--AggregateFairValueLoansHeldForSaleScheduleTableTextBlock_zCdD5m0RI6F7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents the aggregate fair value and the aggregate unpaid principal balance of loans held for sale:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B6_znMDPFmfso04" style="display: none">Schedule of Aggregate Fair Value Loans Held for Sale</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20230630_zJZQIBbEyJQ3" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20221231_zThssHSKnlfl" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_404_ecustom--AggregateFairValueLoansHeldForSale_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%">Aggregate fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">161,310,060</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">141,179,620</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AggregateUnpaidPrincipalBalanceLoansHeldForSale_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Unpaid principal balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,075,374</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,337,811</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--UnrealizedGainLoansHeldForSale_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Unrealized loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(765,314</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(158,191</td><td style="text-align: left">)</td></tr> </table> <p id="xdx_8A8_zWrqoDuF7na8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Mortgage Fee Income</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mortgage fee income consists of origination fees, processing fees, interest income and certain other income related to the origination and sale of mortgage loans held for sale.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_ecustom--ScheduleOfMortgageFeeIncomeForLoansHeldForSaleTextBlock_z3nQx6clYVF6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Major categories of mortgage fee income for loans held for sale are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zoQw2WDxc974" style="display: none">Schedule of Mortgage Fee Income for Loans Held for Sale</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230401__20230630_zutJcHpx7Sma" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20220401__20220630_zdPtd14lzYWc" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20230101__20230630_zuicME1Fx2n5" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220101__20220630_z3pgBYMqpDg7" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40A_ecustom--LoanFees_zVkuWui4jy63" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: justify">Loan fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,986,802</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7,950,227</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">10,375,215</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">15,037,410</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--InterestAndOtherIncome_zRqiSfVs9rS1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,620,489</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,923,446</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,627,546</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,955,315</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SecondaryGains_zx4XhYdezku2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Secondary gains</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,298,213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,161,287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,259,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,763,900</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ChangeInFairValueOfLoanCommitments_zJHjqGVlhKei" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in fair value of loan commitments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(151,382</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,247,244</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">526,570</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">428,127</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ChangeInFairValueOfLoanHeldForSale_zYN2JRky7muc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in fair value of loans held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,401,738</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,463,922</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(607,123</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,210,487</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_ecustom--ProvisionForLoanLossReserve_iN_di_zlGdA9crp836" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Provision for loan loss reserve</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(273,631</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(292,896</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(114,020</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(598,922</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--MortgageFeeIncome_zqTp1tN1aoha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Mortgage fee income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">26,078,753</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">42,030,898</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">52,067,759</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">90,375,343</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zociEGXAY0d6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Loan Loss Reserve</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Repurchase demands from third party investors that correspond to mortgage loans previously held for sale and sold are reviewed and relevant data is captured so that an estimated future loss can be calculated. The key factors that are used in the estimated future loss calculation are as follows: (i) lien position, (ii) payment status, (iii) claim type, (iv) unpaid principal balance, (v) interest rate, and (vi) validity of the demand. Other data is captured and is useful for management purposes; the actual estimated loss is generally based on these key factors. The Company conducts its own review upon the receipt of a repurchase demand. In many instances, the Company is able to resolve the issues relating to the repurchase demand by the third-party investor without having to make any payments to the investor.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4) <span style="text-decoration: underline">Loans Held for Sale</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_ecustom--ScheduleOfLoanLossReserveWhichIsIncludedInOtherLiabilitiesAndAccruedExpensesTextBlock_zcP1LpAyNGn6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loan loss reserve, which is included in other liabilities and accrued expenses, is summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zCXMwcHHgdP6" style="display: none">Summary of Loan Loss Reserve Included in Other Liabilities and Accrued Expenses</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30,<br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Balance, beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--BeginningLoanLossReserve_iS_c20230101__20230630_zATxouVe5uEg" style="width: 20%; text-align: right" title="Balance, beginning of period">1,725,667</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--BeginningLoanLossReserve_iS_c20220101__20221231_zyPakDWzlDMc" style="width: 20%; text-align: right" title="Balance, beginning of period">2,447,139</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F44_zLc1nbtI6L4k" style="text-align: left">Provision on current loan originations (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--LoanLossReserveProvisionsForLoss_c20230101__20230630_fKDEp_zjrKSMizJYa6" style="text-align: right" title="Provision on current loan originations">513,431</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--LoanLossReserveProvisionsForLoss_c20220101__20221231_fKDEp_zju1yeHUa0Qg" style="text-align: right" title="Provision on current loan originations">1,078,812</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Charge-offs, net of recaptured amounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--LoanLossReserveChargeOffs_c20230101__20230630_zy6gvWkFWaH9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs, net of recaptured amounts">(983,185</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--LoanLossReserveChargeOffs_c20220101__20221231_zUoiv9TlVsyd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs, net of recaptured amounts">(1,800,284</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_ecustom--EndingLoanLossReserve_iE_c20230101__20230630_zx9a3o6lxhPf" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, end of period">1,255,913</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--EndingLoanLossReserve_iE_c20220101__20221231_zS93hP9YnSQi" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, end of period">1,725,667</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F07_zzlkN2jTFIBd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F12_zaNM1yMZg6r7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in mortgage fee income</span></td></tr> </table> <p id="xdx_8A3_zRBljGytrSUb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company maintains reserves for estimated losses on current production volumes. For the six month period ended June 30, 2023, $<span id="xdx_906_ecustom--LoanLossReserveProvisionsForLoss_c20230101__20230630_zNbeXW8DWMkd" title="Provision on current loan originations">513,431</span> in reserves were added at a rate of 4.5 basis points per loan, the equivalent of $<span id="xdx_901_ecustom--LoanIncreasePerPoint_iI_c20230630_zM0TDHSY3GH3" title="Loan increase per point">450</span> per $<span id="xdx_908_ecustom--AmountOfLoanIncreasedPerPoint_c20230101__20230630_z0sgud9kWIlg" title="Amount of loan increased, per point">1,000,000</span> in loans originated. This is an increase over the six month period ended June 30, 2022, when reserves of $<span id="xdx_903_ecustom--LoanLossReserveProvisionsForLoss_pp0p0_c20220101__20220630_ziOK80YLn9Q8" title="Provision on current loan originations">598,922</span> were added at a rate of 2.9 basis points per loan originated, the equivalent of $<span id="xdx_905_ecustom--LoanIncreasePerPoint_iI_c20220630_zZ3LvlbbRC4e" title="Loan increase per point">290</span> per $<span id="xdx_905_ecustom--AmountOfLoanIncreasedPerPoint_c20220101__20220630_zsWl9NfEGj16" title="Amount of loan increased, per point">1,000,000</span> in loans originated. The Company will continue to monitor data and economic conditions in order to maintain adequate loss reserves on current production. Thus, the Company believes that the final loan loss reserve as of June 30, 2023, represents its best estimate for adequate loss reserves on loans sold.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--AggregateFairValueLoansHeldForSaleScheduleTableTextBlock_zCdD5m0RI6F7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents the aggregate fair value and the aggregate unpaid principal balance of loans held for sale:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B6_znMDPFmfso04" style="display: none">Schedule of Aggregate Fair Value Loans Held for Sale</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20230630_zJZQIBbEyJQ3" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20221231_zThssHSKnlfl" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_404_ecustom--AggregateFairValueLoansHeldForSale_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%">Aggregate fair value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">161,310,060</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">141,179,620</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AggregateUnpaidPrincipalBalanceLoansHeldForSale_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Unpaid principal balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,075,374</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,337,811</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--UnrealizedGainLoansHeldForSale_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Unrealized loss</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(765,314</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(158,191</td><td style="text-align: left">)</td></tr> </table> 161310060 141179620 162075374 141337811 -765314 -158191 <p id="xdx_89E_ecustom--ScheduleOfMortgageFeeIncomeForLoansHeldForSaleTextBlock_z3nQx6clYVF6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Major categories of mortgage fee income for loans held for sale are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zoQw2WDxc974" style="display: none">Schedule of Mortgage Fee Income for Loans Held for Sale</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230401__20230630_zutJcHpx7Sma" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20220401__20220630_zdPtd14lzYWc" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20230101__20230630_zuicME1Fx2n5" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220101__20220630_z3pgBYMqpDg7" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40A_ecustom--LoanFees_zVkuWui4jy63" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: justify">Loan fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">5,986,802</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">7,950,227</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">10,375,215</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">15,037,410</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--InterestAndOtherIncome_zRqiSfVs9rS1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,620,489</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,923,446</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,627,546</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,955,315</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SecondaryGains_zx4XhYdezku2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Secondary gains</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,298,213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,161,287</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,259,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,763,900</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ChangeInFairValueOfLoanCommitments_zJHjqGVlhKei" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in fair value of loan commitments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(151,382</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,247,244</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">526,570</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">428,127</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ChangeInFairValueOfLoanHeldForSale_zYN2JRky7muc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in fair value of loans held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,401,738</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,463,922</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(607,123</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,210,487</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_ecustom--ProvisionForLoanLossReserve_iN_di_zlGdA9crp836" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Provision for loan loss reserve</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(273,631</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(292,896</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(114,020</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(598,922</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--MortgageFeeIncome_zqTp1tN1aoha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Mortgage fee income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">26,078,753</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">42,030,898</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">52,067,759</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">90,375,343</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5986802 7950227 10375215 15037410 2620489 2923446 4627546 4955315 19298213 37161287 37259571 76763900 -151382 -2247244 526570 428127 -1401738 -3463922 -607123 -6210487 273631 292896 114020 598922 26078753 42030898 52067759 90375343 <p id="xdx_893_ecustom--ScheduleOfLoanLossReserveWhichIsIncludedInOtherLiabilitiesAndAccruedExpensesTextBlock_zcP1LpAyNGn6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The loan loss reserve, which is included in other liabilities and accrued expenses, is summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zCXMwcHHgdP6" style="display: none">Summary of Loan Loss Reserve Included in Other Liabilities and Accrued Expenses</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30,<br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Balance, beginning of period</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--BeginningLoanLossReserve_iS_c20230101__20230630_zATxouVe5uEg" style="width: 20%; text-align: right" title="Balance, beginning of period">1,725,667</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--BeginningLoanLossReserve_iS_c20220101__20221231_zyPakDWzlDMc" style="width: 20%; text-align: right" title="Balance, beginning of period">2,447,139</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F44_zLc1nbtI6L4k" style="text-align: left">Provision on current loan originations (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--LoanLossReserveProvisionsForLoss_c20230101__20230630_fKDEp_zjrKSMizJYa6" style="text-align: right" title="Provision on current loan originations">513,431</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--LoanLossReserveProvisionsForLoss_c20220101__20221231_fKDEp_zju1yeHUa0Qg" style="text-align: right" title="Provision on current loan originations">1,078,812</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Charge-offs, net of recaptured amounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--LoanLossReserveChargeOffs_c20230101__20230630_zy6gvWkFWaH9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs, net of recaptured amounts">(983,185</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--LoanLossReserveChargeOffs_c20220101__20221231_zUoiv9TlVsyd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs, net of recaptured amounts">(1,800,284</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance, end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_ecustom--EndingLoanLossReserve_iE_c20230101__20230630_zx9a3o6lxhPf" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, end of period">1,255,913</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--EndingLoanLossReserve_iE_c20220101__20221231_zS93hP9YnSQi" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance, end of period">1,725,667</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F07_zzlkN2jTFIBd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td><span id="xdx_F12_zaNM1yMZg6r7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in mortgage fee income</span></td></tr> </table> 1725667 2447139 513431 1078812 -983185 -1800284 1255913 1725667 513431 450 1000000 598922 290 1000000 <p id="xdx_804_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zJ5V42UHD8s8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5) <span style="text-decoration: underline"><span id="xdx_821_zPj1xwMDCfuc">Stock Compensation Plans</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has three fixed option plans (the “2013 Plan”, the “2014 Director Plan” and the “2022 Equity Incentive Plan”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stock Options</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock based compensation expense for stock options issued of $<span id="xdx_900_eus-gaap--AllocatedShareBasedCompensationExpense_c20230401__20230630__us-gaap--PlanNameAxis__custom--StockOptionPlansMember_zhpxEgT6Rjl" title="Shares based compensation expenses">142,696</span> and $<span id="xdx_90A_eus-gaap--AllocatedShareBasedCompensationExpense_c20220401__20220630__us-gaap--PlanNameAxis__custom--StockOptionPlansMember_zhxNnEFLWPk2" title="Shares based compensation expenses">220,175</span> has been recognized for these plans for the three month periods ended June 30, 2023, and 2022, respectively, and $<span id="xdx_903_eus-gaap--AllocatedShareBasedCompensationExpense_c20230101__20230630__us-gaap--PlanNameAxis__custom--StockOptionPlansMember_znQgCYM1n7P9" title="Shares based compensation expenses">284,883</span> and $<span id="xdx_909_eus-gaap--AllocatedShareBasedCompensationExpense_c20220101__20220630__us-gaap--PlanNameAxis__custom--StockOptionPlansMember_zESnGU1h8LT2" title="Shares based compensation expenses">491,922</span> has been recognized for these plans for the six month periods ended June 30, 2023 and 2022, respectively, and is included in personnel expenses on the condensed consolidated statements of earnings. As of June 30, 2023, the total unrecognized compensation expense related to the options issued was $<span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_c20230630_zb0k9tiH9mj6" title="Total unrecognized compensation expense">248,748</span>, which is expected to be recognized over the vesting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of each option granted is estimated on the date of grant using the Black Scholes Option Pricing Model. The Company estimates the expected life of the options using the simplified method. Future volatility is estimated based upon the weighted historical volatility of the Company’s Class A common stock over a period equal to the expected life of the options. The risk-free interest rate for the expected life of the options is based upon the Federal Reserve Board’s daily interest rates in effect at the time of the grant.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zNbjaPTnLASe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Activity of the stock option plans during the six month period ended June 30, 2023, is summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_z4FIjYQ6wz21" style="display: none">Schedule of Activity of Stock Option Plans</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of<br/> Class A Shares</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price <span>(2)</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of<br/> Class C Shares</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price <span>(2)</span></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding at January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zlVg8WydQiA7" style="width: 12%; text-align: right" title="Number of shares, outstanding, beginning">976,605</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zQGnWbXu2YR2" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding, beginning">4.56</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zukMrnOO5HHb" style="width: 12%; text-align: right" title="Number of shares, outstanding, beginning">1,157,203</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_z3RLMdAinTOl" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding, beginning">5.31</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Adjustment for the effect of stock dividends</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--AdjustmentForEffectOfStockDividends_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zRRFd0NiCeFa" style="text-align: right" title="Number of Shares, adjustment for effect of stock dividends">38,266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--AdjustmentForEffectOfStockDividends_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zHrsK3s1Lej6" style="text-align: right" title="Number of Shares, adjustment for effect of stock dividends">57,859</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zM5O3nSaMgvh" style="text-align: right" title="Number of shares, granted">16,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zSHudlDXh3Mg" style="text-align: right" title="Number of shares, granted"><span style="-sec-ix-hidden: xdx2ixbrl2409">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zUDvNstHkI77" style="text-align: right" title="Number of shares, exercised">(214,989</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zIJRR6jhYSsh" style="text-align: right" title="Number of shares, exercised"><span style="-sec-ix-hidden: xdx2ixbrl2413">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Cancelled</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zJ1lAsaRD9gb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled"><span style="-sec-ix-hidden: xdx2ixbrl2415">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zG2OnGomZG95" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled"><span style="-sec-ix-hidden: xdx2ixbrl2417">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding at June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zuUOVIr1mwBb" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, outstanding, beginning">815,882</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zVqqwsG7zVDi" style="text-align: right" title="Weighted average exercise price, outstanding, ending">4.75</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zfzQvGYt21E3" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, outstanding, ending">1,215,062</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zHzQgDF9GZFc" style="text-align: right" title="Weighted average exercise price, outstanding, ending">5.31</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of June 30, 2023:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Options exercisable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zypDahxx2q95" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, options exercisable">764,632</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zvwx0pNBEjl" style="text-align: right" title="Weighted average exercise price, options exercisable">4.64</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zauW1dp4ifB1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, options exercisable">1,067,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zmfbprfikmt3" style="text-align: right" title="Weighted average exercise price, options exercisable">5.18</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of June 30, 2023:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Available options for future grant</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z25Ouq1wt44l" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available options for future grant">171,386</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zz2TnPeFvEea" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available options for future grant">834,750</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average contractual term of options outstanding at June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zkqAd9Xnh7lj" title="Weighted average contractual term of options outstanding">4.87</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_z1C9vMVapCFi" title="Weighted average contractual term of options outstanding">6.41</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average contractual term of options exercisable at June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zf5KjehktnVk" title="Weighted average contractual term of options exercisable">4.56</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zky3Wdp1MCvl" title="Weighted average contractual term of options exercisable">6.14</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of options outstanding at June 30, 2023 <span id="xdx_F46_zQ21JwbXF1Zj">(1)</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zMex5ABs9mfe" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">3,018,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zwly5qzm7KI1" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">3,815,225</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of options exercisable at June 30, 2023 <span id="xdx_F4D_zKeYRpeu9o08">(1)</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zrWJ51P0UCw4" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options exercisable">2,910,455</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zejL9DQfEJia" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options exercisable">3,487,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F00_z8bigYvZFnr7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F16_zfOOeNoS8sK3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company used a stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEFjdGl2aXR5IG9mIFN0b2NrIE9wdGlvbiBQbGFucyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--SharePrice_iI_pid_c20230630_z5jkjRFcNqp6" title="Stock price">8.45</span> as of June 30, 2023 to derive intrinsic value.</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F09_zSURGg34JTYj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1B_zwZBLtIrmoRi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjusted for the effect of annual stock dividends.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><br/> SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5) <span style="text-decoration: underline">Stock Compensation Plans</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Activity of the stock option plans during the six month period ended June 30, 2022, is summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of<br/> Class A Shares</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price (2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of<br/> Class C Shares</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price (2)</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding at January 1, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_znUZnpuOE1xj" style="width: 12%; text-align: right" title="Number of shares, outstanding, beginning">1,024,351</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zdBkOfkf4DZ8" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding, beginning">4.38</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zaILjHy7JFNe" style="width: 12%; text-align: right" title="Number of shares, outstanding, beginning">821,146</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zAElP8Ksyhgk" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding, beginning">5.26</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Adjustment for the effect of stock dividends</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AdjustmentForEffectOfStockDividends_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zB6prXfZTVs2" style="text-align: right" title="Number of Shares, adjustment for effect of stock dividends">47,780</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--AdjustmentForEffectOfStockDividends_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zuysDpJkLB" style="text-align: right" title="Number of Shares, adjustment for effect of stock dividends">41,057</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zK3Gv1pfMPbb" style="text-align: right" title="Number of shares, granted">4,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zsDs7GMfCvz1" style="text-align: right" title="Number of shares, granted"><span style="-sec-ix-hidden: xdx2ixbrl2473">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zg2cvtXGMFu8" style="text-align: right" title="Number of shares, exercised">(71,330</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zAz47C9Rgj2f" style="text-align: right" title="Number of shares, exercised"><span style="-sec-ix-hidden: xdx2ixbrl2477">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Cancelled</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zuliqkasXDn7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled">(1,591</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_z9rwo1ZZa09h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled"><span style="-sec-ix-hidden: xdx2ixbrl2481">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding at June 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zlFrxU2Sperj" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, outstanding, beginning">1,003,210</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_ztY5itlbbH7l" style="text-align: right" title="Weighted average exercise price, outstanding, ending">4.58</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zd3F0uWLjj3" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, outstanding, ending">862,203</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zI8k2NHMeFz1" style="text-align: right" title="Weighted average exercise price, outstanding, ending">5.26</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of June 30, 2022:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Options exercisable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zaMlf9L6uwG1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, options exercisable">955,460</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zb7X7om5MwXd" style="text-align: right" title="Weighted average exercise price, options exercisable">4.40</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zxIAylRmPtdh" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, options exercisable">747,203</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zVIfkZ0Oghyk" style="text-align: right" title="Weighted average exercise price, options exercisable">4.78</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of June 30, 2022:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Available options for future grant</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zdItPSjNLAc5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available options for future grant">239,795</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_z1X3qRZzGuY1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available options for future grant">17,523</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average contractual term of options outstanding at June 30, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_znaxFsYpYla2" title="Weighted average contractual term of options outstanding">4.32</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zOcwyZe1Igdi" title="Weighted average contractual term of options outstanding">6.75</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average contractual term of options exercisable at June 30, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zkYtmvi93wGc" title="Weighted average contractual term of options exercisable">4.06</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_ze5IPH27lG4d" title="Weighted average contractual term of options exercisable">6.50</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of options outstanding at June 30, 2022 (1)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zRz74LFRaL4i" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">3,891,873</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zk8qzHLepjtk" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">2,758,643</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of options exercisable at June 30, 2022 (1)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_z7tQNQucc9ce" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options exercisable">3,878,980</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_z8VRaq34EqGf" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options exercisable">2,748,093</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F0B_ztsvYcTdzH35" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F15_ziq4trEsij22" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company used a stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEFjdGl2aXR5IG9mIFN0b2NrIE9wdGlvbiBQbGFucyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--SharePrice_iI_pid_c20220630_zC4smylckkwd" title="Stock price">8.46</span> as of June 30, 2022, which was the closing price of the Company’s Class A shares on Nasdaq for that day, to derive intrinsic value.</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F0B_zXP8QHAjho71" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F14_zOhWbTCZTk98" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjusted for the effect of annual stock dividends.</span></td> </tr></table> <p id="xdx_8A8_z31A0ESaAFak" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The total intrinsic value (which is the amount by which the fair value of the underlying stock exceeds the exercise price of an option on the exercise date) of stock options exercised during the six month periods ended June 30, 2023 and 2022 was $<span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_c20230101__20230630_zgTsRGOSMyI4" title="Intrinsic value stock options exercised">387,561</span> and $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue_c20220101__20220630_znS6zbpIQ7ac" title="Intrinsic value stock options exercised">521,527</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5) <span style="text-decoration: underline">Stock Compensation Plans</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Restricted Stock Units (“RSUs”)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock based compensation expense for RSUs issued of <span id="xdx_902_eus-gaap--AllocatedShareBasedCompensationExpense_dxL_c20230401__20230630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zOEySPiCrIvk" title="Share based compensation expense::XDX::-"><span id="xdx_90E_eus-gaap--AllocatedShareBasedCompensationExpense_dxL_c20220401__20220630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zlA6HnyVz4Ya" title="Share based compensation expense::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2527"><span style="-sec-ix-hidden: xdx2ixbrl2529">nil</span></span></span></span> has been recognized under these plans for the three month periods ended June 30, 2023 and 2022, respectively, and of $<span id="xdx_90D_eus-gaap--AllocatedShareBasedCompensationExpense_c20230101__20230630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_z0dsx5a9B9Z1" title="Share based compensation expense">742</span> and <span id="xdx_90F_eus-gaap--AllocatedShareBasedCompensationExpense_dxL_c20220101__20220630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zyl4XUmtHrNi" title="Share based compensation expense::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2533">nil</span></span> has been recognized under these plans for the six month periods ended June 30, 2023 and 2022, respectively, and is isncluded in personnel expenses on the condensed consolidated statements of earnings. As of June 30, 2023, the total unrecognized compensation expense related to the RSUs issued was <span id="xdx_908_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_dxL_c20230630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--RestrictedStockUnitsRSUMember_zIN27QjhYmii" title="Unrecognized compensation expense::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2535">nil</span></span>. The fair value of each RSU granted is determined based on the Company’s stock price on the date of grant. Prior to December 2022, the Company did not grant any RSUs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock_zStQfGjwlhSe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Activity of the RSUs during the six month period ended June 30, 2023 is summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zZupIxOH3M8" style="display: none">Schedule of Activity Restricted Stock Units</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of<br/> Class A Shares</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Grant Date Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Non-vested at January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zAPuCWfV1Ga3" style="width: 16%; text-align: right" title="Non-vested Number of shares, beginning">1,620</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zizEZhjbZOxg" style="width: 16%; text-align: right" title="Weighted average grant date fair value, beginning">6.48</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zWNRRpTt2FF5" style="text-align: right" title="Non-vested Number of shares, Granted"><span style="-sec-ix-hidden: xdx2ixbrl2543">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Vested</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_di_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zK6UIDge8Fif" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-vested Number of shares, Vested">(405</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Non-vested at June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zT1x2G3Ib0Wb" style="border-bottom: Black 2.5pt double; text-align: right" title="Non-vested Number of shares, ending">1,215</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zPQMHr62RFSg" style="text-align: right" title="Weighted average grant date fair value, ending">6.48</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Available RSUs for future grant</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zAlYCCiuARs6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available RSUs for future grant">18,380</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of RSUs outstanding at June 30, 2023 <span id="xdx_F42_z7F2GxsZoSRc">(1)</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zdxYb79IA4Pg" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of RSUs outstanding">2,394</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F03_zRCP9UrucEo5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F14_zsA7wlsrDeR6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company used a stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEFjdGl2aXR5IFJlc3RyaWN0ZWQgU3RvY2sgVW5pdHMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--SharePrice_iI_pid_c20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zcE8q3glihv7" title="Stock price">8.45</span> as of June 30, 2023 to derive intrinsic value.</span></td> </tr></table> <p id="xdx_8AA_zdeVuXMxw8ca" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 142696 220175 284883 491922 248748 <p id="xdx_893_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zNbjaPTnLASe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Activity of the stock option plans during the six month period ended June 30, 2023, is summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_z4FIjYQ6wz21" style="display: none">Schedule of Activity of Stock Option Plans</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of<br/> Class A Shares</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price <span>(2)</span></td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of<br/> Class C Shares</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price <span>(2)</span></td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding at January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zlVg8WydQiA7" style="width: 12%; text-align: right" title="Number of shares, outstanding, beginning">976,605</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zQGnWbXu2YR2" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding, beginning">4.56</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zukMrnOO5HHb" style="width: 12%; text-align: right" title="Number of shares, outstanding, beginning">1,157,203</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_z3RLMdAinTOl" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding, beginning">5.31</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Adjustment for the effect of stock dividends</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--AdjustmentForEffectOfStockDividends_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zRRFd0NiCeFa" style="text-align: right" title="Number of Shares, adjustment for effect of stock dividends">38,266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--AdjustmentForEffectOfStockDividends_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zHrsK3s1Lej6" style="text-align: right" title="Number of Shares, adjustment for effect of stock dividends">57,859</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zM5O3nSaMgvh" style="text-align: right" title="Number of shares, granted">16,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zSHudlDXh3Mg" style="text-align: right" title="Number of shares, granted"><span style="-sec-ix-hidden: xdx2ixbrl2409">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zUDvNstHkI77" style="text-align: right" title="Number of shares, exercised">(214,989</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zIJRR6jhYSsh" style="text-align: right" title="Number of shares, exercised"><span style="-sec-ix-hidden: xdx2ixbrl2413">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Cancelled</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zJ1lAsaRD9gb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled"><span style="-sec-ix-hidden: xdx2ixbrl2415">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zG2OnGomZG95" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled"><span style="-sec-ix-hidden: xdx2ixbrl2417">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding at June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zuUOVIr1mwBb" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, outstanding, beginning">815,882</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zVqqwsG7zVDi" style="text-align: right" title="Weighted average exercise price, outstanding, ending">4.75</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zfzQvGYt21E3" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, outstanding, ending">1,215,062</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zHzQgDF9GZFc" style="text-align: right" title="Weighted average exercise price, outstanding, ending">5.31</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of June 30, 2023:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Options exercisable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zypDahxx2q95" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, options exercisable">764,632</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zvwx0pNBEjl" style="text-align: right" title="Weighted average exercise price, options exercisable">4.64</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zauW1dp4ifB1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, options exercisable">1,067,562</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zmfbprfikmt3" style="text-align: right" title="Weighted average exercise price, options exercisable">5.18</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of June 30, 2023:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Available options for future grant</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z25Ouq1wt44l" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available options for future grant">171,386</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zz2TnPeFvEea" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available options for future grant">834,750</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average contractual term of options outstanding at June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zkqAd9Xnh7lj" title="Weighted average contractual term of options outstanding">4.87</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_z1C9vMVapCFi" title="Weighted average contractual term of options outstanding">6.41</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average contractual term of options exercisable at June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zf5KjehktnVk" title="Weighted average contractual term of options exercisable">4.56</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230101__20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zky3Wdp1MCvl" title="Weighted average contractual term of options exercisable">6.14</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of options outstanding at June 30, 2023 <span id="xdx_F46_zQ21JwbXF1Zj">(1)</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zMex5ABs9mfe" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">3,018,675</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zwly5qzm7KI1" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">3,815,225</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of options exercisable at June 30, 2023 <span id="xdx_F4D_zKeYRpeu9o08">(1)</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zrWJ51P0UCw4" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options exercisable">2,910,455</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20230630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zejL9DQfEJia" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options exercisable">3,487,200</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F00_z8bigYvZFnr7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F16_zfOOeNoS8sK3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company used a stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEFjdGl2aXR5IG9mIFN0b2NrIE9wdGlvbiBQbGFucyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--SharePrice_iI_pid_c20230630_z5jkjRFcNqp6" title="Stock price">8.45</span> as of June 30, 2023 to derive intrinsic value.</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F09_zSURGg34JTYj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1B_zwZBLtIrmoRi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjusted for the effect of annual stock dividends.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><br/> SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5) <span style="text-decoration: underline">Stock Compensation Plans</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Activity of the stock option plans during the six month period ended June 30, 2022, is summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of<br/> Class A Shares</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price (2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of<br/> Class C Shares</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Exercise Price (2)</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%">Outstanding at January 1, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_znUZnpuOE1xj" style="width: 12%; text-align: right" title="Number of shares, outstanding, beginning">1,024,351</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zdBkOfkf4DZ8" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding, beginning">4.38</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zaILjHy7JFNe" style="width: 12%; text-align: right" title="Number of shares, outstanding, beginning">821,146</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zAElP8Ksyhgk" style="width: 12%; text-align: right" title="Weighted average exercise price, outstanding, beginning">5.26</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Adjustment for the effect of stock dividends</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AdjustmentForEffectOfStockDividends_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zB6prXfZTVs2" style="text-align: right" title="Number of Shares, adjustment for effect of stock dividends">47,780</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--AdjustmentForEffectOfStockDividends_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zuysDpJkLB" style="text-align: right" title="Number of Shares, adjustment for effect of stock dividends">41,057</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zK3Gv1pfMPbb" style="text-align: right" title="Number of shares, granted">4,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zsDs7GMfCvz1" style="text-align: right" title="Number of shares, granted"><span style="-sec-ix-hidden: xdx2ixbrl2473">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zg2cvtXGMFu8" style="text-align: right" title="Number of shares, exercised">(71,330</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zAz47C9Rgj2f" style="text-align: right" title="Number of shares, exercised"><span style="-sec-ix-hidden: xdx2ixbrl2477">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Cancelled</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zuliqkasXDn7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled">(1,591</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_di_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_z9rwo1ZZa09h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of shares, cancelled"><span style="-sec-ix-hidden: xdx2ixbrl2481">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding at June 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zlFrxU2Sperj" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, outstanding, beginning">1,003,210</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_ztY5itlbbH7l" style="text-align: right" title="Weighted average exercise price, outstanding, ending">4.58</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zd3F0uWLjj3" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, outstanding, ending">862,203</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zI8k2NHMeFz1" style="text-align: right" title="Weighted average exercise price, outstanding, ending">5.26</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of June 30, 2022:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Options exercisable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zaMlf9L6uwG1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, options exercisable">955,460</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDIp_zb7X7om5MwXd" style="text-align: right" title="Weighted average exercise price, options exercisable">4.40</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zxIAylRmPtdh" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, options exercisable">747,203</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDIp_zVIfkZ0Oghyk" style="text-align: right" title="Weighted average exercise price, options exercisable">4.78</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of June 30, 2022:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Available options for future grant</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zdItPSjNLAc5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available options for future grant">239,795</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_z1X3qRZzGuY1" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available options for future grant">17,523</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average contractual term of options outstanding at June 30, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_znaxFsYpYla2" title="Weighted average contractual term of options outstanding">4.32</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_zOcwyZe1Igdi" title="Weighted average contractual term of options outstanding">6.75</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Weighted average contractual term of options exercisable at June 30, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zkYtmvi93wGc" title="Weighted average contractual term of options exercisable">4.06</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20220101__20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_ze5IPH27lG4d" title="Weighted average contractual term of options exercisable">6.50</span> years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of options outstanding at June 30, 2022 (1)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zRz74LFRaL4i" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">3,891,873</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_zk8qzHLepjtk" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options outstanding">2,758,643</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of options exercisable at June 30, 2022 (1)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_z7tQNQucc9ce" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options exercisable">3,878,980</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_c20220630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassCMember_fKDEp_z8VRaq34EqGf" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of options exercisable">2,748,093</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F0B_ztsvYcTdzH35" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F15_ziq4trEsij22" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company used a stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEFjdGl2aXR5IG9mIFN0b2NrIE9wdGlvbiBQbGFucyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--SharePrice_iI_pid_c20220630_zC4smylckkwd" title="Stock price">8.46</span> as of June 30, 2022, which was the closing price of the Company’s Class A shares on Nasdaq for that day, to derive intrinsic value.</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F0B_zXP8QHAjho71" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F14_zOhWbTCZTk98" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjusted for the effect of annual stock dividends.</span></td> </tr></table> 976605 4.56 1157203 5.31 38266 57859 16000 214989 815882 4.75 1215062 5.31 764632 4.64 1067562 5.18 171386 834750 P4Y10M13D P6Y4M28D P4Y6M21D P6Y1M20D 3018675 3815225 2910455 3487200 8.45 1024351 4.38 821146 5.26 47780 41057 4000 71330 1591 1003210 4.58 862203 5.26 955460 4.40 747203 4.78 239795 17523 P4Y3M25D P6Y9M P4Y21D P6Y6M 3891873 2758643 3878980 2748093 8.46 387561 521527 742 <p id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock_zStQfGjwlhSe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Activity of the RSUs during the six month period ended June 30, 2023 is summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zZupIxOH3M8" style="display: none">Schedule of Activity Restricted Stock Units</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Number of<br/> Class A Shares</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Weighted Average Grant Date Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Non-vested at January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zAPuCWfV1Ga3" style="width: 16%; text-align: right" title="Non-vested Number of shares, beginning">1,620</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iS_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zizEZhjbZOxg" style="width: 16%; text-align: right" title="Weighted average grant date fair value, beginning">6.48</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zWNRRpTt2FF5" style="text-align: right" title="Non-vested Number of shares, Granted"><span style="-sec-ix-hidden: xdx2ixbrl2543">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Vested</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_di_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zK6UIDge8Fif" style="border-bottom: Black 1.5pt solid; text-align: right" title="Non-vested Number of shares, Vested">(405</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Non-vested at June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zT1x2G3Ib0Wb" style="border-bottom: Black 2.5pt double; text-align: right" title="Non-vested Number of shares, ending">1,215</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iE_c20230101__20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zPQMHr62RFSg" style="text-align: right" title="Weighted average grant date fair value, ending">6.48</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Available RSUs for future grant</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zAlYCCiuARs6" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares, available RSUs for future grant">18,380</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Aggregated intrinsic value of RSUs outstanding at June 30, 2023 <span id="xdx_F42_z7F2GxsZoSRc">(1)</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_fKDEp_zdxYb79IA4Pg" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregated intrinsic value of RSUs outstanding">2,394</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F03_zRCP9UrucEo5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F14_zsA7wlsrDeR6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company used a stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEFjdGl2aXR5IFJlc3RyaWN0ZWQgU3RvY2sgVW5pdHMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--SharePrice_iI_pid_c20230630__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zcE8q3glihv7" title="Stock price">8.45</span> as of June 30, 2023 to derive intrinsic value.</span></td> </tr></table> 1620 6.48 405 1215 6.48 18380 2394 8.45 <p id="xdx_80C_eus-gaap--EarningsPerShareTextBlock_zlq0ADNU8U88" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6) <span style="text-decoration: underline"><span id="xdx_829_zBuKl1md0kfe">Earnings Per Share</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zw78tPHghxv6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Earnings per share amounts have been retroactively adjusted for the effect of annual stock dividends. In accordance with GAAP, the basic and diluted earnings per share amounts were calculated as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zshKjbeO8Ol1" style="display: none">Schedule of Earnings Per Share, Basic and Diluted</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230401__20230630_zpf6dNaPruda" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20220401__20220630_zrRkCyUCiD27" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230101__20230630_zozFFL2S0n04" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20220101__20220630_zalS5VKf8Lm2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended <br/> June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended <br/> June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--NetIncomeLoss_zH1FrZYLaMj7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 36%; text-align: left; padding-bottom: 2.5pt">Net earnings</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">6,352,706</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">3,574,449</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">7,592,878</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">6,803,167</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zB48otp9YYW6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Basic weighted-average shares outstanding</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,005,332</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,233,852</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,066,991</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,331,911</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of dilutive securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_zMiRjxAMYjnb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Employee stock options</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">563,301</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">874,799</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">550,897</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">893,689</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zvT0G30jgCH3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Diluted weighted-average shares outstanding</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">22,568,633</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">23,108,651</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">22,617,888</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">23,225,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--EarningsPerShareBasic_zelQ7pZ9GbLb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Basic net earnings per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.29</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.16</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.34</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.30</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareDiluted_zr5e5vQDBK4l" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Diluted net earnings per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.28</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.15</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.34</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.29</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zIaiKmIc5wi9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the six month periods ended June 30, 2023, and 2022, there were <span id="xdx_906_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20230101__20230630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zTJHPWPfXFzk" title="Antidilutive securities excluded from computation of earnings per share, amount">55,125</span> and <span id="xdx_90F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20220101__20220630__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zJOjue1Sm822" title="Antidilutive securities excluded from computation of earnings per share, amount">52,500</span> anti-dilutive employee stock option shares, respectively, that were not included in the computation of diluted net earnings per common share as their effect would be anti-dilutive. Basic and diluted earnings per share amounts are the same for each class of common stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eus-gaap--ScheduleOfConversionsOfStockTextBlock_z35UByUKyaj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the activity in shares of capital stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zOzevrDR6qFe" style="display: none">Summary of Activities in Shares of Capital Stock</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B2_us-gaap--StatementClassOfStockAxis_us-gaap--CommonClassAMember_zitfGOPXz7Lc" style="border-bottom: Black 1.5pt solid; text-align: center">Class A</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BA_us-gaap--StatementClassOfStockAxis_us-gaap--CommonClassCMember_zF5epmFqkkng" style="border-bottom: Black 1.5pt solid; text-align: center">Class C</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_43B_c20220101__20220630_eus-gaap--CommonStockSharesOutstanding_iS_zi2NjJujrbZ9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding shares at December 31, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">17,642,722</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,866,565</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20220101__20220630_ecustom--StockIssuedDuringPeriodSharesStockOptionExercised_zKWR7fo0ik43" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Exercise of stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,096</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2602">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20220101__20220630_ecustom--VestingOfRestrictedStockUnits_z8TseeI8msNl" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Vesting of restricted stock units</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2604">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2605">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20220101__20220630_eus-gaap--StockDividendsShares_zOLIQbZoomC6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Stock dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">889,554</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">139,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20220101__20220630_eus-gaap--ConversionOfStockSharesIssued1_zc0ZqxJVxN25" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Conversion of Class C to Class A</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">77,316</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(77,316</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20220101__20220630_eus-gaap--CommonStockSharesOutstanding_iE_ze4z5ow4RBNh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding shares at June 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">18,678,688</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,928,711</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20230101__20230630_eus-gaap--CommonStockSharesOutstanding_iS_zHfrx53Gvtm6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding shares at December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,758,031</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,889,859</td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20230101__20230630_eus-gaap--CommonStockSharesOutstanding_iS_zpuKReR40cW1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Common stock, shares, outstanding, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,758,031</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,889,859</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20230101__20230630_ecustom--StockIssuedDuringPeriodSharesStockOptionExercised_zdV7eVd4YAHl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Exercise of stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,688</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2623">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20230101__20230630_ecustom--VestingOfRestrictedStockUnits_zx2Y8UC0N6p1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Vesting of restricted stock units</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">405</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2626">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20230101__20230630_eus-gaap--StockDividendsShares_zqpIENfPOaWh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Stock dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">949,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,594</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20230101__20230630_eus-gaap--ConversionOfStockSharesIssued1_zQNjwyHPRXV5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Conversion of Class C to Class A</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">57,901</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(57,901</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20230101__20230630_eus-gaap--CommonStockSharesOutstanding_iE_zVIbhjjH5r19" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding shares at June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,893,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,973,552</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_431_c20230101__20230630_eus-gaap--CommonStockSharesOutstanding_iE_zrD6SMrCtpU4" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Common stock, shares, outstanding, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,893,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,973,552</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zYoJVbMMEwGj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zw78tPHghxv6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Earnings per share amounts have been retroactively adjusted for the effect of annual stock dividends. In accordance with GAAP, the basic and diluted earnings per share amounts were calculated as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zshKjbeO8Ol1" style="display: none">Schedule of Earnings Per Share, Basic and Diluted</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230401__20230630_zpf6dNaPruda" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_498_20220401__20220630_zrRkCyUCiD27" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230101__20230630_zozFFL2S0n04" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20220101__20220630_zalS5VKf8Lm2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended <br/> June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended <br/> June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--NetIncomeLoss_zH1FrZYLaMj7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 36%; text-align: left; padding-bottom: 2.5pt">Net earnings</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">6,352,706</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">3,574,449</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">7,592,878</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">6,803,167</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zB48otp9YYW6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Basic weighted-average shares outstanding</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,005,332</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,233,852</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,066,991</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">22,331,911</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effect of dilutive securities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_zMiRjxAMYjnb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Employee stock options</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">563,301</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">874,799</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">550,897</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">893,689</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zvT0G30jgCH3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Diluted weighted-average shares outstanding</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">22,568,633</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">23,108,651</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">22,617,888</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">23,225,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--EarningsPerShareBasic_zelQ7pZ9GbLb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Basic net earnings per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.29</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.16</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.34</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.30</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--EarningsPerShareDiluted_zr5e5vQDBK4l" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Diluted net earnings per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.28</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.15</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.34</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">0.29</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 6352706 3574449 7592878 6803167 22005332 22233852 22066991 22331911 563301 874799 550897 893689 22568633 23108651 22617888 23225600 0.29 0.16 0.34 0.30 0.28 0.15 0.34 0.29 55125 52500 <p id="xdx_890_eus-gaap--ScheduleOfConversionsOfStockTextBlock_z35UByUKyaj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes the activity in shares of capital stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zOzevrDR6qFe" style="display: none">Summary of Activities in Shares of Capital Stock</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B2_us-gaap--StatementClassOfStockAxis_us-gaap--CommonClassAMember_zitfGOPXz7Lc" style="border-bottom: Black 1.5pt solid; text-align: center">Class A</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BA_us-gaap--StatementClassOfStockAxis_us-gaap--CommonClassCMember_zF5epmFqkkng" style="border-bottom: Black 1.5pt solid; text-align: center">Class C</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_43B_c20220101__20220630_eus-gaap--CommonStockSharesOutstanding_iS_zi2NjJujrbZ9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding shares at December 31, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">17,642,722</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,866,565</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20220101__20220630_ecustom--StockIssuedDuringPeriodSharesStockOptionExercised_zKWR7fo0ik43" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Exercise of stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">69,096</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2602">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20220101__20220630_ecustom--VestingOfRestrictedStockUnits_z8TseeI8msNl" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Vesting of restricted stock units</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2604">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2605">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20220101__20220630_eus-gaap--StockDividendsShares_zOLIQbZoomC6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Stock dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">889,554</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">139,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20220101__20220630_eus-gaap--ConversionOfStockSharesIssued1_zc0ZqxJVxN25" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Conversion of Class C to Class A</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">77,316</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(77,316</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20220101__20220630_eus-gaap--CommonStockSharesOutstanding_iE_ze4z5ow4RBNh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding shares at June 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">18,678,688</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,928,711</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20230101__20230630_eus-gaap--CommonStockSharesOutstanding_iS_zHfrx53Gvtm6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding shares at December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,758,031</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,889,859</td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20230101__20230630_eus-gaap--CommonStockSharesOutstanding_iS_zpuKReR40cW1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Common stock, shares, outstanding, beginning</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,758,031</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,889,859</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20230101__20230630_ecustom--StockIssuedDuringPeriodSharesStockOptionExercised_zdV7eVd4YAHl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Exercise of stock options</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,688</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2623">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20230101__20230630_ecustom--VestingOfRestrictedStockUnits_zx2Y8UC0N6p1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Vesting of restricted stock units</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">405</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2626">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20230101__20230630_eus-gaap--StockDividendsShares_zqpIENfPOaWh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Stock dividends</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">949,675</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,594</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20230101__20230630_eus-gaap--ConversionOfStockSharesIssued1_zQNjwyHPRXV5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Conversion of Class C to Class A</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">57,901</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(57,901</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20230101__20230630_eus-gaap--CommonStockSharesOutstanding_iE_zVIbhjjH5r19" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding shares at June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,893,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,973,552</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_431_c20230101__20230630_eus-gaap--CommonStockSharesOutstanding_iE_zrD6SMrCtpU4" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Common stock, shares, outstanding, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">19,893,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,973,552</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 17642722 2866565 69096 889554 139462 77316 -77316 18678688 2928711 18758031 2889859 18758031 2889859 127688 405 949675 141594 57901 -57901 19893700 2973552 19893700 2973552 <p id="xdx_80E_eus-gaap--SegmentReportingDisclosureTextBlock_zH7RSJBIa6Jk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7) <span style="text-decoration: underline"><span id="xdx_82B_zqgptURkUvbb">Business Segment Information</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Description of Products and Services by Segment</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has three reportable business segments: life insurance, cemetery and mortuary, and mortgage. The Company’s life insurance segment consists of life insurance premiums and operating expenses from the sale of insurance products sold by the Company’s independent agency force and net investment income derived from investing policyholder and segment surplus funds. The Company’s cemetery and mortuary segment consists of revenues and operating expenses from the sale of at-need cemetery and mortuary merchandise and services at its mortuaries and cemeteries, pre-need sales of cemetery spaces after collection of 10% or more of the purchase price and the net investment income from investing segment surplus funds. The Company’s mortgage segment consists of fee income and expenses from the originations of residential mortgage loans and interest earned and interest expenses from warehousing loans held for sale.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Measurement of Segment Profit or Loss and Segment Assets</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accounting policies of the reportable segments are the same as those described in the Significant Accounting Principles of the Form 10-K for the year ended December 31, 2022. Intersegment revenues are recorded at cost plus an agreed upon intercompany profit, and are eliminated upon consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Factors Management Used to Identify the Enterprise’s Reportable Segments</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s reportable segments are business units that are managed separately due to the different products provided and the need to report separately to the various regulatory jurisdictions. The Company regularly reviews the quantitative thresholds and other criteria to determine when other business segments may need to be reported.</span></p> <p id="xdx_89D_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z9EwQCGjlhN8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <span id="xdx_8B6_zR10Hz4UPKw8" style="display: none">Schedule of Revenues and Expenses by Reportable Segment</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B5_us-gaap--StatementBusinessSegmentsAxis_custom--LifeInsuranceMember_zVpImnFz20E4" style="border-bottom: Black 1.5pt solid; text-align: center">Life Insurance</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BE_us-gaap--StatementBusinessSegmentsAxis_custom--CemeteryAndMortuaryMember_zBKipkpmoQpi" style="border-bottom: Black 1.5pt solid; text-align: center">Cemetery/<br/> Mortuary</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B8_us-gaap--StatementBusinessSegmentsAxis_custom--MortgageMember_zv7aSe5oasO9" style="border-bottom: Black 1.5pt solid; text-align: center">Mortgage</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B1_us-gaap--StatementBusinessSegmentsAxis_custom--IntercompanyEliminationsMember_zUuDYy8m0aWf" style="border-bottom: Black 1.5pt solid; text-align: center">Intercompany Eliminations</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B0_z5TO9tjZFnE3" style="border-bottom: Black 1.5pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>For the Three Months Ended <span style="text-decoration: underline">June 30, 2023</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20230401__20230630_ecustom--RevenueFromExternalCustomers_zxt4xwggqvNl" style="vertical-align: bottom; background-color: White"> <td style="width: 35%; text-align: left">Revenues from external customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">48,071,089</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,812,508</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">26,962,562</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2647">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">83,846,159</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_43C_c20230401__20230630_ecustom--IntersegmentRevenues_zBOdURP2mCBj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Intersegment revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,517,490</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">84,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135,807</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,738,064</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2654">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20230401__20230630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zAO5mpBEGT7f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Segment profit (loss) before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,158,186</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,828,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,837,012</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2659">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,149,333</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>For the Six Months Ended <span style="text-decoration: underline">June 30, 2023</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20230101__20230630_ecustom--RevenueFromExternalCustomers_z6QbRw5wsWdc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenues from external customers</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">93,486,386</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,010,904</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">53,849,603</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2665">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">163,346,893</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20230101__20230630_ecustom--IntersegmentRevenues_zkBY7aFxmTLk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intersegment revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,027,518</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">168,603</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">259,506</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,455,627</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2672">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20230101__20230630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zOpjkZvEaJ0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment profit (loss) before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,841,921</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,612,751</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,720,451</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2677">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,734,221</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20230630_ecustom--IdentifiableAssets_iI_zBmwO5KwmHDi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable Assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,284,084,674</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">89,589,716</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">114,402,197</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(89,723,622</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,398,352,965</td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20230630_eus-gaap--Goodwill_iI_zF95HissYwR5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Goodwill</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,765,570</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,488,213</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2688">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2689">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,253,783</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_431_c20230630_eus-gaap--AssetsNet_iI_zH2r3CggRGMj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,286,850,244</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">92,077,929</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">114,402,197</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(89,723,622</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,403,606,748</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>For the Three Months Ended <span style="text-decoration: underline">June 30, 2022</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20220401__20220630_ecustom--RevenueFromExternalCustomers_zRsyjrMvKIOl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revenues from external customers</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">41,166,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,291,018</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">47,109,367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2701">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">95,566,654</td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20220401__20220630_ecustom--IntersegmentRevenues_zIcXCL3qlr73" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Intersegment revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,075,987</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,151</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,826</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,238,964</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2708">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20220401__20220630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zAIji5Ro9sul" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Segment profit (loss) before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,931,784</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,485,938</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(687,876</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2713">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,729,846</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>For the Six Months Ended <span style="text-decoration: underline">June 30, 2022</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20220101__20220630_ecustom--RevenueFromExternalCustomers_zVDZcJDiuGI5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenues from external customers</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">82,668,078</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,754,212</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100,570,271</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2719">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">197,992,561</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20220101__20220630_ecustom--IntersegmentRevenues_zSG77NdDim6b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intersegment revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,771,766</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">267,740</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,192,041</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2726">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20220101__20220630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zM4HsISvmnrj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment profit before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,748,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,506,255</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">918,838</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2731">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,173,362</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20220630_ecustom--IdentifiableAssets_iI_zqQIbBn0LQtj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable Assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,229,780,002</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">78,739,030</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">250,312,796</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(91,917,796</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,466,914,032</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20220630_eus-gaap--Goodwill_iI_z16IAD5hmXu2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Goodwill</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,765,570</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,488,213</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2742">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2743">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,253,783</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_431_c20220630_eus-gaap--AssetsNet_iI_z1aQFnk18cz9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,232,545,572</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">81,227,243</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">250,312,796</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(91,917,796</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,472,167,815</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zwpeLDAfuf66" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_z9EwQCGjlhN8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <span id="xdx_8B6_zR10Hz4UPKw8" style="display: none">Schedule of Revenues and Expenses by Reportable Segment</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B5_us-gaap--StatementBusinessSegmentsAxis_custom--LifeInsuranceMember_zVpImnFz20E4" style="border-bottom: Black 1.5pt solid; text-align: center">Life Insurance</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4BE_us-gaap--StatementBusinessSegmentsAxis_custom--CemeteryAndMortuaryMember_zBKipkpmoQpi" style="border-bottom: Black 1.5pt solid; text-align: center">Cemetery/<br/> Mortuary</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B8_us-gaap--StatementBusinessSegmentsAxis_custom--MortgageMember_zv7aSe5oasO9" style="border-bottom: Black 1.5pt solid; text-align: center">Mortgage</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B1_us-gaap--StatementBusinessSegmentsAxis_custom--IntercompanyEliminationsMember_zUuDYy8m0aWf" style="border-bottom: Black 1.5pt solid; text-align: center">Intercompany Eliminations</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_4B0_z5TO9tjZFnE3" style="border-bottom: Black 1.5pt solid; text-align: center">Consolidated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>For the Three Months Ended <span style="text-decoration: underline">June 30, 2023</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20230401__20230630_ecustom--RevenueFromExternalCustomers_zxt4xwggqvNl" style="vertical-align: bottom; background-color: White"> <td style="width: 35%; text-align: left">Revenues from external customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">48,071,089</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,812,508</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">26,962,562</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2647">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">83,846,159</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_43C_c20230401__20230630_ecustom--IntersegmentRevenues_zBOdURP2mCBj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Intersegment revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,517,490</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">84,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135,807</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,738,064</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2654">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20230401__20230630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zAO5mpBEGT7f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Segment profit (loss) before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,158,186</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,828,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,837,012</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2659">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,149,333</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>For the Six Months Ended <span style="text-decoration: underline">June 30, 2023</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20230101__20230630_ecustom--RevenueFromExternalCustomers_z6QbRw5wsWdc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenues from external customers</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">93,486,386</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,010,904</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">53,849,603</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2665">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">163,346,893</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20230101__20230630_ecustom--IntersegmentRevenues_zkBY7aFxmTLk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intersegment revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,027,518</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">168,603</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">259,506</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,455,627</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2672">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20230101__20230630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zOpjkZvEaJ0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment profit (loss) before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,841,921</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,612,751</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,720,451</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2677">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,734,221</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20230630_ecustom--IdentifiableAssets_iI_zBmwO5KwmHDi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable Assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,284,084,674</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">89,589,716</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">114,402,197</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(89,723,622</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,398,352,965</td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20230630_eus-gaap--Goodwill_iI_zF95HissYwR5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Goodwill</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,765,570</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,488,213</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2688">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2689">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,253,783</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_431_c20230630_eus-gaap--AssetsNet_iI_zH2r3CggRGMj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,286,850,244</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">92,077,929</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">114,402,197</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(89,723,622</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,403,606,748</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>For the Three Months Ended <span style="text-decoration: underline">June 30, 2022</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20220401__20220630_ecustom--RevenueFromExternalCustomers_zRsyjrMvKIOl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revenues from external customers</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">41,166,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,291,018</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">47,109,367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2701">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">95,566,654</td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20220401__20220630_ecustom--IntersegmentRevenues_zIcXCL3qlr73" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Intersegment revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,075,987</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,151</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,826</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,238,964</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2708">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20220401__20220630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zAIji5Ro9sul" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Segment profit (loss) before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,931,784</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,485,938</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(687,876</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2713">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,729,846</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>For the Six Months Ended <span style="text-decoration: underline">June 30, 2022</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20220101__20220630_ecustom--RevenueFromExternalCustomers_zVDZcJDiuGI5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenues from external customers</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">82,668,078</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">14,754,212</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100,570,271</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2719">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">197,992,561</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20220101__20220630_ecustom--IntersegmentRevenues_zSG77NdDim6b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Intersegment revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,771,766</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">267,740</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,192,041</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2726">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20220101__20220630_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zM4HsISvmnrj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Segment profit before income taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,748,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,506,255</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">918,838</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2731">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,173,362</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20220630_ecustom--IdentifiableAssets_iI_zqQIbBn0LQtj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Identifiable Assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,229,780,002</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">78,739,030</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">250,312,796</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(91,917,796</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,466,914,032</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20220630_eus-gaap--Goodwill_iI_z16IAD5hmXu2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Goodwill</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,765,570</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,488,213</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2742">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2743">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,253,783</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_431_c20220630_eus-gaap--AssetsNet_iI_z1aQFnk18cz9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,232,545,572</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">81,227,243</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">250,312,796</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(91,917,796</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,472,167,815</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 48071089 8812508 26962562 83846159 2517490 84767 135807 -2738064 9158186 2828159 -3837012 8149333 93486386 16010904 53849603 163346893 4027518 168603 259506 -4455627 12841921 4612751 -7720451 9734221 1284084674 89589716 114402197 -89723622 1398352965 2765570 2488213 5253783 1286850244 92077929 114402197 -89723622 1403606748 41166269 7291018 47109367 95566654 2075987 85151 77826 -2238964 3931784 1485938 -687876 4729846 82668078 14754212 100570271 197992561 3771766 267740 152535 -4192041 4748269 3506255 918838 9173362 1229780002 78739030 250312796 -91917796 1466914032 2765570 2488213 5253783 1232545572 81227243 250312796 -91917796 1472167815 <p id="xdx_802_eus-gaap--FairValueDisclosuresTextBlock_zqtpE2tgeuke" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline"><span id="xdx_82A_z36dWDnSijr">Fair Value of Financial Instruments</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GAAP defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. GAAP also specifies a fair value hierarchy based upon the observability of inputs used in valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. Fair value measurements are classified under the following hierarchy:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Level 1: </i>Financial assets and financial liabilities whose values are based on unadjusted quoted prices for identical assets or liabilities in an active market that the Company can access.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -24pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Level 2: </i>Financial assets and financial liabilities whose values are based on the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 6pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a) </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Quoted prices for similar assets or liabilities in active markets;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b) </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Quoted prices for identical or similar assets or liabilities in non-active markets; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Valuation models whose inputs are observable, directly or indirectly, for substantially the full term of the asset or liability.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Level 3: </i>Financial assets and financial liabilities whose values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. These inputs may reflect the Company’s estimates of the assumptions that market participants would use in valuing the financial assets and financial liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The Company utilizes a combination of third-party valuation service providers, brokers, and internal valuation models to determine fair value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following methods and assumptions were used by the Company in estimating the fair value disclosures related to significant financial instruments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The items shown under Level 1 and Level 2 are valued as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Fixed Maturity Securities Available for Sale</span>: </i>The fair values of fixed maturity securities are based on quoted market prices, when available. For fixed maturity securities not actively traded, fair values are estimated using values obtained from independent pricing services, or in the case of private placements (considered Level 3 financial assets), are estimated by discounting expected future cash flows using a current market value applicable to the coupon rate, credit and maturity of the investments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Equity Securities</span>: </i>The fair values for equity securities are based on quoted market prices.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Restricted Assets</span>:</i> A portion of these assets include mutual funds and equity securities and fixed maturity securities that have quoted market prices that are used to determine fair value. Also included are cash and cash equivalents and participations in mortgage loans. The carrying amounts reported in the accompanying condensed consolidated balance sheets for these financial instruments approximate their fair values due to their short-term nature.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Cemetery Perpetual Care Trust Investments</span>:</i> A portion of these assets include equity securities and fixed maturity securities that have quoted market prices that are used to determine fair value. Also included are cash and cash equivalents. The carrying amounts reported in the accompanying condensed consolidated balance sheets for these financial instruments approximate their fair values due to their short-term nature.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Call and Put Option Derivatives</span>:</i> The fair values for call and put options are based on quoted market prices.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally, there were no transfers between Level 1 and Level 2 in the fair value hierarchy.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline">Fair Value of Financial Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The items shown under Level 3 are valued as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Loans Held for Sale</span>: </i>The Company elected the fair value option for loans held for sale. The fair value is based on quoted market prices, when available. When a quoted market price is not readily available, the Company uses the market price from its last sale of similar assets. Fair value is often difficult to determine and may contain significant unobservable inputs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Loan Commitments and Forward Sale Commitments</span></i>: The Company’s mortgage segment enters into loan commitments with potential borrowers and forward sale commitments to sell loans with third-party investors. The Company also uses a hedging strategy for these transactions. A loan commitment binds the Company to lend funds to a qualified borrower at a specified interest rate and within a specified period of time, generally up to 30 days after issuance of the loan commitment. Loan commitments are defined to be derivatives under GAAP and are recognized at fair value on the consolidated balance sheets with changes in their fair values recorded in current earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company estimates the fair value of a loan commitment based on the change in estimated fair value of the underlying mortgage loan, quoted MBS prices, estimates of the fair value of mortgage servicing rights, and an estimate of the probability that the mortgage loan will fund within the terms of the commitment. The change in fair value of the underlying mortgage loan is measured from the date the loan commitment is issued. Following issuance, the value of a mortgage loan commitment can be either positive or negative depending upon the change in value of the underlying mortgage loans. Fallout rates and other factors from the Company’s recent historical data are used to estimate the quantity and value of mortgage loans that will fund within the terms of the commitments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Impaired Mortgage Loans Held for Investment</span>: </i>The Company believes that the fair value of these nonperforming loans will approximate the unpaid principal balance expected to be recovered based on the fair value of the underlying collateral. For residential and commercial properties, the collateral value is estimated by obtaining an independent appraisal. The appraisal typically considers comparable sales in the area, property condition, and potential rental income that could be generated (particularly for commercial properties). For residential construction loans, the collateral is typically incomplete, so fair value is estimated as the replacement cost using data from a provider of building cost information to the real estate construction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Impaired Real Estate Held for Investment</span></i>: The Company believes that in an orderly market, fair value will approximate the replacement cost of a home and the rental income provides a cash flow stream for investment analysis. The Company believes the highest and best use of the properties are as income producing assets since it is the Company’s intent to hold the properties as rental properties, matching the income from the investment in rental properties with the funds required for future estimated policy claims.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">It should be noted that for replacement cost, when determining the fair value of real estate held for investment, the Company uses a provider of building cost information to the real estate construction industry. For the investment analysis, the Company uses market data based upon its real estate operation experience and projected the present value of the net rental income over seven years. The Company also considers area comparable properties and property condition when determining fair value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition to this analysis performed by the Company, the Company depreciates Real Estate Held for Investment. This depreciation reduces the book value of these properties and lessens the exposure to the Company from further deterioration in real estate values.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Mortgage Servicing Rights</span></i>: The Company initially recognizes Mortgage Servicing Rights (“MSRs”) at their estimated fair values derived from the net cash flows associated with the servicing contracts, where the Company assumes the obligation to service the loan in the sale transaction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline">Fair Value of Financial Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zltQDjbbgA5e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following tables summarize Level 1, 2 and 3 financial assets and financial liabilities measured at fair value on a recurring basis by their classification in the condensed consolidated balance sheet at June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_zjNbRejmq1p" style="display: none">Schedule of Fair Value Assets and Liabilities Measured on a Recurring Basis</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20230630_zlxqsiA3Wth1" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td> </td><td> </td> <td colspan="2" id="xdx_492_20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_ziFilna0HbKg" style="border-bottom: Black 1.5pt solid; text-align: center">Quoted Prices in Active Markets for Identical Assets <br/> (Level 1)</td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zNby7TMWlVzh" style="border-bottom: Black 1.5pt solid; text-align: center">Significant Observable Inputs <br/> (Level 2)</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zwx35IOfUGKk" style="border-bottom: Black 1.5pt solid; text-align: center">Significant Unobservable Inputs <br/> (Level 3)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets accounted for at fair value on a recurring basis</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_z4slkngV2HN1" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Fixed maturity securities available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">354,789,812</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2757">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">353,357,938</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,431,874</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EquitySecuritiesFvNi_iI_zyZMpjxQDOz3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Equity securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,801,925</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,801,925</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2763">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2764">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LoansReceivableHeldForSaleAmount_iI_z8vt9nokHtR1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loans held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,310,060</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2767">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2768">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,310,060</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DebtSecuritiesAvailableForSaleRestricted_iI_zyC7rlqq3lK5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted assets <span id="xdx_F4F_zxFCeJVHQVH5">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,550,968</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2772">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,550,968</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2774">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--EquitySecuritiesFvNiRestricted_iI_zRjcbNyxoas9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Restricted assets <span id="xdx_F49_z0dUD6UqA9j2">(2)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,229,193</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,229,193</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2778">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2779">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--CemeteryPerpetualCareTrustInvestments1_iI_zcnBSiXU2CJg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cemetery perpetual care trust investments <span id="xdx_F48_zZKQKGwBmBIa">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">420,625</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2782">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">420,625</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2784">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CemeteryPerpetualCareTrustInvestments2_iI_zpsiKEovoGXl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cemetery perpetual care trust investments <span id="xdx_F4D_zhPuWDJeS8d1">(2)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,895,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,895,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2788">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2789">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DerivativesInterestRateLockCommitments_iI_zF8nhwUDifT2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivatives - loan commitments <span id="xdx_F48_z03BdnvcP7ii">(3)</span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,949,181</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2792">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2793">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,949,181</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AssetsFairValueDisclosureRecurring1_iI_zSxiZ5UYnfwb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets accounted for at fair value on a<br/> recurring basis</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">546,947,071</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">22,926,425</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">355,329,531</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">168,691,115</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liabilities accounted for at fair value on a recurring basis</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DerivativesBankLoanInterestRateSwapsInterestRateLockCommitments_iI_z2wvTb5alp1c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivatives - loan commitments <span id="xdx_F43_zUAaAWnSgtX9">(4)</span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,715,734</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2802">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2803">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,715,734</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisObligations_iNI_di_zIdVAd3pKt77" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total liabilities accounted for at fair value<br/> on a recurring basis</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,715,734</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2807">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2808">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,715,734</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F09_zWqGzBrSJS5h" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1C_z97o6RLQe0ol" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed maturity securities available for sale</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F0B_zCaroh3TN4fl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1B_zspmWpDe1lVa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity securities</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F00_zn3pE2BHGyTa" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td id="xdx_F1C_zgnDJ5jyb06e" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other assets on the consolidated balance sheets</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F04_zLRG6dyfNeK6" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td id="xdx_F1D_zw2rmViXtai5" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other liabilities and accrued expenses on the consolidated balance sheets</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline">Fair Value of Financial Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following tables summarize Level 1, 2 and 3 financial assets and financial liabilities measured at fair value on a recurring basis by their classification in the condensed consolidated balance sheet at December 31, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221231_zsSjMtAlXQHb" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z91hdC75ulX7" style="border-bottom: Black 1.5pt solid; text-align: center">Quoted Prices in Active Markets for Identical Assets <br/> (Level 1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zxxDOmLXxONa" style="border-bottom: Black 1.5pt solid; text-align: center">Significant Observable Inputs <br/> (Level 2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zYtKI3su1GSg" style="border-bottom: Black 1.5pt solid; text-align: center">Significant Unobservable Inputs <br/> (Level 3)</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets accounted for at fair value on a recurring basis</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_zmM7HxBhU6P3" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Fixed maturity securities available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">345,858,492</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2816">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">344,422,973</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,435,519</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EquitySecuritiesFvNi_iI_zGO2l9VuLgRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Equity securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,682,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,682,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2822">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2823">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LoansReceivableHeldForSaleAmount_iI_zl8CoprMPv4h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loans held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,179,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2826">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2827">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,179,620</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DebtSecuritiesAvailableForSaleRestricted_iI_zfqGIlBgisr4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted assets <span id="xdx_F43_zIYMBtZ47BFb">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,217,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2831">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,217,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2833">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--EquitySecuritiesFvNiRestricted_iI_zmzTZMZdSHsf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Restricted assets <span id="xdx_F40_zvGajrh8zFV">(2)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,348,244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,348,244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2837">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2838">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CemeteryPerpetualCareTrustInvestments1_iI_zYozmVjXBNcb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cemetery perpetual care trust investments <span id="xdx_F48_z2gIZwtvF6ri">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">254,731</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2841">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">254,731</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2843">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--CemeteryPerpetualCareTrustInvestments2_iI_zrR6gnDIxh3a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cemetery perpetual care trust investments <span id="xdx_F46_zPylo0BPbQQ5">(2)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,605,162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,605,162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2847">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2848">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DerivativesInterestRateLockCommitments_iI_z6ONSkYnLYT9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Derivatives - loan commitments <span id="xdx_F4A_z29dwBY79Bch">(3)</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,089,856</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2851">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2852">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,089,856</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AssetsFairValueDisclosureRecurring1_iI_zfcUM4VmFxMb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total assets accounted for at fair value on a recurring basis</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">513,235,939</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">20,635,932</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">345,895,012</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">146,704,995</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liabilities accounted for at fair value on a<br/> recurring basis</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DerivativesBankLoanInterestRateSwapsCallOptions_iI_znuU9XBqO0ye" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivatives - call options <span id="xdx_F46_zdtWq7pjS209">(4)</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(29,715</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(29,715</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2862">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2863">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DerivativesBankLoanInterestRateSwapsPutOptions_iI_zakQmarOfjWi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Derivatives - put options <span id="xdx_F45_zmjCRr4TPzy7">(4)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,888</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,888</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2867">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2868">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DerivativesBankLoanInterestRateSwapsInterestRateLockCommitments_iI_zAMziC0vPFXg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Derivatives - loan commitments <span id="xdx_F48_zVJuACDpC4T7">(4)</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,382,979</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2871">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2872">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,382,979</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisObligations_iNI_di_zkH7b9DUn5E9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total liabilities accounted for at fair value on a recurring basis</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,426,582</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(43,603</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2877">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,382,979</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F06_zrKaDH5iIy04" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1D_z71DErECFaab" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed maturity securities available for sale</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F08_zRnDCAf2srta" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F14_zPIqKQZZQWvl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity securities</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F00_zvRKiWNbQRHd" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F15_zwwxt5JUsTI6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other assets on the consolidated balance sheets</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F05_zxdHhpaQ65G3" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span id="xdx_F18_zV8utbhyo39b" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other liabilities and accrued expenses on the consolidated balance sheets</span></td> </tr></table> <p id="xdx_8A3_zlXpGO56zUOa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline">Fair Value of Financial Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zldEFAfjzfHg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For Level 3 assets and liabilities measured at fair value on a recurring basis as of June 30, 2023, the significant unobservable inputs used in the fair value measurements were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zyGzjEFus1tf" style="display: none">Schedule of Assets and Liabilities Measured at Fair Value on A Recurring Basis</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center">Significant</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Range of Inputs</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Fair Value at</td><td> </td><td> </td> <td style="text-align: center">Valuation</td><td> </td> <td style="text-align: center">Unobservable</td><td> </td> <td colspan="2" style="text-align: center">Minimum</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Maximum</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Technique</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Input(s)</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Average</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 16%; text-align: left">Loans held for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--LoansReceivableHeldForSaleAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zhg7cCyvDu29" style="width: 12%; text-align: right" title="Fair Value Balance">161,310,060</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 12%; text-align: left">Market approach</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: left">Investor contract pricing as a percentage of unpaid principal balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span id="xdx_90F_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_pid_dp_uPure_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zIWe8VHn8bW8" title="Fair Value Measurement, Range of Inputs, Minimum Value">70.0</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span id="xdx_90A_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_pid_dp_uPure_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zD0VxgjFCs22" title="Fair Value Measurement, Range of Inputs, Maximum Value">106.0</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span id="xdx_900_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_pid_dp_uPure_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zhcfvq9Zku7e" title="Fair Value Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset And Liability, Weighted Average">100.0</span></td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivatives - loan commitments (net)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--DerivativesInterestRateLockCommitments_iI_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zOC6UgEsVQUc" style="text-align: right" title="Fair Value Balance">3,233,447</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">Market approach</td><td> </td> <td style="text-align: left">Pull-through rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_dp_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zQQO5kUuWY5d" title="Fair value measurement, range of inputs, minimum value">65.0</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_dp_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zc4JbqByFkf1" title="Fair value measurement, range of inputs, maximum value">95.0</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_dp_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zr0K0VqRcB4h" title="Fair value measurement with unobservable inputs reconciliation, recurring basis, asset and liability, weighted average">87.0</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td>Initial-Value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td>Servicing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0 bps</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">154 bps</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">74 bps</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed maturity securities available for sale</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_ztlc3ZFTyqGd" style="text-align: right" title="Fair Value Balance">1,431,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">Broker quotes</td><td> </td> <td style="text-align: left">Pricing quotes</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityOfInputsMinimum_pid_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zESthWHOOlvk" style="text-align: right" title="Fair Value Measurement, Range of Inputs, Minimum Value, price per share">100.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeInputsMaximum_pid_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zb1tuV6pp8g1" style="text-align: right" title="Fair Value Measurement, Range of Inputs, Maximum Value, price per share">111.11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAveragePricePerShare_pid_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zDDGEiuAgbTk" style="text-align: right" title="Fair Value Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset And Liability, Weighted Average, price per share">104.72</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify" title="Fair Value Measurement, Range of Inputs, Maximum Value, price per share"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For Level 3 assets and liabilities measured at fair value on a recurring basis as of December 31, 2022, the significant unobservable inputs used in the fair value measurements were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center">Fair Value at</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center">Significant</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Range of Inputs</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> December 31,</td><td> </td><td> </td> <td style="text-align: center">Valuation</td><td> </td> <td style="text-align: center">Unobservable</td><td> </td> <td colspan="2" style="text-align: center">Minimum</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Maximum</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"> 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Technique</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Input(s)</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Average</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 16%; text-align: left">Loans held for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--LoansReceivableHeldForSaleAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zCYV0Wpnaxtj" style="width: 12%; text-align: right" title="Fair Value Balance">141,179,620</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 12%; text-align: left">Market approach</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: left">Investor contract pricing as a percentage of unpaid principal balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span id="xdx_90E_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_pid_dp_uPure_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zJPLiyqMQOee" title="Fair Value Measurement, Range of Inputs, Minimum Value">69.9</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span id="xdx_90F_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_pid_dp_uPure_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zL544ykE5rRi" title="Fair Value Measurement, Range of Inputs, Maximum Value">106.1</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span id="xdx_905_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_pid_dp_uPure_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zBnjIgs8hOSk" title="Fair Value Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset And Liability, Weighted Average">99.8</span></td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivatives - loan commitments (net)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--DerivativesInterestRateLockCommitments_iI_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zTiVceGSeMW6" style="text-align: right" title="Fair Value Balance">2,706,877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">Market approach</td><td> </td> <td style="text-align: left">Pull-through rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_dp_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z0OJol9pF9nc" title="Fair value measurement, range of inputs, minimum value">65.0</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_dp_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_za8NLxIz4YYf" title="Fair value measurement, range of inputs, maximum value">95.0</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_dp_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zWvuiNLAO1jl" title="Fair value measurement with unobservable inputs reconciliation, recurring basis, asset and liability, weighted average">82.2</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td>Initial-Value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td>Servicing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0 bps</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">153 bps</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">73 bps</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed maturity securities available for sale</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zV6KkIs0Frn7" style="text-align: right" title="Fair Value Balance">1,435,519</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">Broker quotes</td><td> </td> <td style="text-align: left">Pricing quotes</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityOfInputsMinimum_pid_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zmcpj2Z21R58" style="text-align: right" title="Fair Value Measurement, Range of Inputs, Minimum Value, price per share">100.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeInputsMaximum_pid_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zL1Z3to0ePDe" style="text-align: right" title="Fair Value Measurement, Range of Inputs, Maximum Value, price per share">111.11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAveragePricePerShare_pid_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zieySdKQ0584" style="text-align: right" title="Fair Value Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset And Liability, Weighted Average, price per share">104.97</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AF_zATbaemKNylf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline">Fair Value of Financial Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_ecustom--ScheduleOfChangesInTheConsolidatedBalanceSheetLineItemsMeasuredUsingLevel3InputsTableTextBlock_z9Te4UVLOJRd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the six month periods ended June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zHuqZwoUD0C8" style="display: none">Schedule of Changes in the Condensed Consolidated Balance Sheet Line Items Measured Using Level 3 Inputs</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Loan Commitments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Loans Held for Sale</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fixed Maturity Securities Available for Sale</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Balance - December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--DerivativesInterestRateLockCommitments_iS_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zVNFlb5ERDgb" style="width: 14%; text-align: right" title="Net loan commitments, beginning">2,706,877</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zuFvyCMuTmk6" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">141,179,620</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zwJ9JIPjOeV1" style="width: 14%; text-align: right" title="Fixed Maturity Securities Available for Sale, Beginning">1,435,519</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Originations and purchases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--Originations_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zBrkC2LVkKvg" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl2942">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_ze5C1a7d2sJf" style="text-align: right" title="Originations and purchases">1,139,735,241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zATROwrDmHcb" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl2946">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales, maturities and paydowns</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--Sales_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zQ11yfKnFshj" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl2948">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_iN_pp0p0_di_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z1grZEKsBIj9" style="text-align: right" title="Sales, maturities and paydowns">(1,140,477,623</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zGXsT7KGPk6" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl2952">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Transfer to mortgage loans held for investment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--TransferToMortgageLoansHeldForInvestment_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zmW568xOjtMg" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl2954">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--TransferOfLoansHeldForSaleToPortfolioLoans1_iN_di_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zmfrN2nZNLY3" style="text-align: right" title="Transfer to mortgage loans held for investment">(1,150,074</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--TransferToMortgageLoansHeldForInvestment_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zJR1OglsDzW3" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl2958">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total gains (losses):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Included in earnings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--FairValueLossesGainsIncludedInEarnings_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_znYK0PkHTIEe" style="text-align: right" title="Total gains (losses) included in earnings">526,570</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zwCD038lqcig" style="text-align: right" title="Total gains (losses) included in earnings">22,022,896</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zxQJ6UQdLlpk" style="text-align: right" title="Total gains (losses) included in earnings"><span style="-sec-ix-hidden: xdx2ixbrl2964">-</span></td><td style="text-align: left">(2)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Included in other comprehensive income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zGfL5gWfMsq8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl2966">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zhndvi3L5zTa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl2968">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_ztq32HUcedWf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income">(3,645</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance - June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_ecustom--DerivativesInterestRateLockCommitments_iE_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zojAMThbgFZk" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">3,233,447</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zwxs2oSShJof" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans Held for Sale, Ending">161,310,060</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iE_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zVcp92f22Q5b" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed Maturity Securities Available for Sale, Ending">1,431,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F0F_zyf3djIwRfCe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1B_zQIGMvgWhsni" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Mortgage fee income on the condensed consolidated statements of earnings</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F02_z2El6FcvHGWg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1F_zc0gZadtUI58" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Net investment income on the condensed consolidated statements of earnings</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the six month periods ended June 30, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Loan Commitments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Loans Held for Sale</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fixed Maturity Securities Available for Sale</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Balance - December 31, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--DerivativesInterestRateLockCommitments_iS_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zipO8qPREyCe" style="width: 14%; text-align: right" title="Net loan commitments, beginning">7,015,515</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zjlqkFCQddkj" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">302,776,827</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zu5Vdul11cEk" style="width: 14%; text-align: right" title="Fixed Maturity Securities Available for Sale, Beginning">2,023,348</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Originations and purchases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--Originations_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zi17CkAgc6rk" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl2986">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zq2jA869iHtg" style="text-align: right" title="Originations and purchases">2,049,959,460</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zKpIOs3WADF2" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl2990">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales, maturities and paydowns</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--Sales_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z51Rk5o5N9n1" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl2992">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_iN_pp0p0_di_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zhn4PIKRNW44" style="text-align: right" title="Sales, maturities and paydowns">(2,187,475,867</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z171dYcaR5rl" style="text-align: right" title="Sales, maturities and paydowns">(24,350</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total gains (losses):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Included in earnings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--FairValueLossesGainsIncludedInEarnings_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zYtUZ8hjLJd6" style="text-align: right" title="Total gains (losses) included in earnings">428,127</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zT3k4nC1foDd" style="text-align: right" title="Total gains (losses) included in earnings">44,599,989</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zTtGeY6UJfp7" style="text-align: right" title="Total gains (losses) included in earnings">1,957</td><td style="text-align: left">(2)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Included in other comprehensive income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zDUiIoPxrrlk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3004">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zPi8SET4mYu2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3006">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zAGRaTakKsRj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income">(38,166</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance - June 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--DerivativesInterestRateLockCommitments_iE_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zBa5LAGlcVQ4" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">7,443,642</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z7j29MbTCetf" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans Held for Sale, Ending">209,860,409</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iE_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zgP3UMUs3x3c" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed Maturity Securities Available for Sale, Ending">1,962,789</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F07_zXgAoealfnae" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1C_zuNtZYHNQzof" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Mortgage fee income on the condensed consolidated statements of earnings</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F02_zA5lw06MLHH5" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1C_zrIhSE6xEO6f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Net investment income on the condensed consolidated statements of earnings</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline">Fair Value of Financial Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the three month periods ended June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Loan Commitments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Loans Held for Sale</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fixed Maturity Securities Available for Sale</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Balance - March 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--DerivativesInterestRateLockCommitments_iS_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zKMlCvrgBVk4" style="width: 14%; text-align: right" title="Net loan commitments, beginning">3,384,829</td><td style="width: 3%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zSLUD7xLIrf2" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">173,015,404</td><td style="width: 3%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zL3dJnNPF4M8" style="width: 14%; text-align: right" title="Fixed Maturity Securities Available for Sale, Beginning">1,435,519</td><td style="width: 3%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Originations and purchases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--Originations_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z1m2LXZZd6Ib" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3024">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zWgkqqdgsEOf" style="text-align: right" title="Originations and purchases">607,867,445</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z4wmVEp0eqYl" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3028">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales, maturities and paydowns</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--Sales_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zEXZSTy0oysc" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3030">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_iN_pp0p0_di_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z0yRXwaRcr9" style="text-align: right" title="Sales, maturities and paydowns">(628,567,681</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zM0LvrlHzbIh" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3034">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Transfer to mortgage loans held for investment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--TransferToMortgageLoansHeldForInvestment_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_ziNdxiCTE3N7" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3036">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--TransferOfLoansHeldForSaleToPortfolioLoans1_iN_di_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zBY2FDbLMOxg" style="text-align: right" title="Transfer to mortgage loans held for investment">(1,150,074</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--TransferToMortgageLoansHeldForInvestment_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zg8tUTFS4mX4" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3040">-</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total gains (losses):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Included in earnings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FairValueLossesGainsIncludedInEarnings_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zEsBTM03wIY5" style="text-align: right" title="Total gains (losses) included in earnings">(151,382</td><td style="text-align: left">)(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zWHD6K2vbg11" style="text-align: right" title="Total gains (losses) included in earnings">10,144,966</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zBDnZDuV82v9" style="text-align: right" title="Total gains (losses) included in earnings"><span style="-sec-ix-hidden: xdx2ixbrl3046">-</span></td><td style="text-align: left">(2)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left">Included in other comprehensive income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zqoPgt4No8f6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3048">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zgmTcPPtlga7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3050">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zl4qeydNGYhc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income">(3,645</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance - June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_ecustom--DerivativesInterestRateLockCommitments_iE_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zWMUHYIG7lJ" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">3,233,447</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zhzl3wpvH8Hj" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans Held for Sale, Ending">161,310,060</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iE_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zx38tVJ1Nqdc" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed Maturity Securities Available for Sale, Ending">1,431,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F0C_z5elBiSC0Rz2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F15_zu5ytT8NdlHk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Mortgage fee income on the condensed consolidated statements of earnings</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F00_zVsy1NBiWfLl" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F12_zTFWBBkLtXec" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Net investment income on the condensed consolidated statements of earnings</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the three month periods ended June 30, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Loan Commitments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Loans Held for Sale</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fixed Maturity Securities Available for Sale</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Balance - March 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--DerivativesInterestRateLockCommitments_iS_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zOfPpBATZuy5" style="width: 14%; text-align: right" title="Net loan commitments, beginning">9,690,886</td><td style="width: 3%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zq1OzNOhnBe2" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">234,012,872</td><td style="width: 3%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zKP616FcmCX" style="width: 14%; text-align: right" title="Fixed Maturity Securities Available for Sale, Beginning">2,011,772</td><td style="width: 3%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Originations and purchases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--Originations_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zHUgcceF7x73" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3068">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_ztXogBEIz9Nl" style="text-align: right" title="Originations and purchases">1,010,742,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zdhmaH5R26y6" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3072">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales, maturities and paydowns</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--Sales_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zoadFvK8AZBg" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3074">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_iN_pp0p0_di_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zOEBKQ6i0iW7" style="text-align: right" title="Sales, maturities and paydowns">(1,055,390,037</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zMRM9ZDqURyd" style="text-align: right" title="Sales, maturities and paydowns">(12,400</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total gains (losses):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Included in earnings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FairValueLossesGainsIncludedInEarnings_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zOR02T8CrA55" style="text-align: right" title="Total gains (losses) included in earnings">(2,247,244</td><td style="text-align: left">)(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zYX1ymR2R5Lc" style="text-align: right" title="Total gains (losses) included in earnings">20,494,696</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_z4yZW4ihGrIl" style="text-align: right" title="Total gains (losses) included in earnings">996</td><td style="text-align: left">(2)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Included in other comprehensive income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zizkxlIqJJm5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3086">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_ziZy6y2L8b1h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3088">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zDTIuG5vccUh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income">(37,579</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance - June 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_ecustom--DerivativesInterestRateLockCommitments_iE_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zHr6XRaRU3j" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">7,443,642</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zQDiA4QNqg7e" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans Held for Sale, Ending">209,860,409</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iE_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zPn7ufUEPcsd" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed Maturity Securities Available for Sale, Ending">1,962,789</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F09_zpzHc7wIrXkc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F10_zaZMyp7q0Wn4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Mortgage fee income on the condensed consolidated statements of earnings</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0F_zLrtokcw0e02" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1A_z7JpBX5ucQ34" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Net investment income on the condensed consolidated statements of earnings</span></td> </tr></table> <p id="xdx_8A8_zzZtGgkQN506" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline">Fair Value of Financial Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company did not have any financial assets and financial liabilities measured at fair value on a nonrecurring basis at June 30, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_891_eus-gaap--FairValueAssetsMeasuredOnNonrecurringBasisTextBlock_zhWZVmasyMG9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes Level 1, 2 and 3 financial assets and financial liabilities measured at fair value on a nonrecurring basis by their classification in the condensed consolidated balance sheet at December 31, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_znd31WUCE5D4" style="display: none">Schedule of Fair Value Assets Measured on a Nonrecurring Basis</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Quoted Prices in Active Markets for Identical Assets <br/> (Level 1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Significant Observable Inputs <br/> (Level 2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Significant Unobservable Inputs <br/> (Level 3)</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets accounted for at fair value on a nonrecurring basis</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">          </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">              </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; padding-bottom: 1.5pt">Impaired mortgage loans held for investment</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zvm3j6Culcw" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Impaired mortgage loans held for investment">794,224</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zmowkccwYMab" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Impaired mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3104">-</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_z6ZO30J3k4Nh" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Impaired mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3106">-</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zcltnYNid1C4" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Impaired mortgage loans held for investment">794,224</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total assets accounted for at fair value on a nonrecurring basis</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_ecustom--AssetsFairValueDisclosureNonrecurring2_iI_pp0p0_c20221231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_ziuKfCyQcqrk" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets fair value disclosure nonrecurring">794,224</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_ecustom--AssetsFairValueDisclosureNonrecurring2_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zXqlXI0hmr1e" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets fair value disclosure nonrecurring"><span style="-sec-ix-hidden: xdx2ixbrl3112">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--AssetsFairValueDisclosureNonrecurring2_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zM0VBrDgT0d9" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets fair value disclosure nonrecurring"><span style="-sec-ix-hidden: xdx2ixbrl3114">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_ecustom--AssetsFairValueDisclosureNonrecurring2_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zArTVLPxcGD5" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets fair value disclosure nonrecurring">794,224</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zw6YN0J6WMie" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Fair Value of Financial Instruments Carried at Other Than Fair Value</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC 825, Financial Instruments, requires disclosure of fair value information about financial instruments, whether or not recognized in the balance sheet, for which it is practicable to estimate that value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management uses its best judgment in estimating the fair value of the Company’s financial instruments; however, there are inherent limitations in any estimation technique. Therefore, for substantially all financial instruments, the fair value estimates presented herein are not necessarily indicative of the amounts the Company could have realized in a sales transaction at June 30, 2023 and December 31, 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_ecustom--ScheduleOfFinancialInstrumentsCarriedAtOtherThanFairValueTableTextBlock_zVtQLnZxDc1a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying values and estimated fair values for such financial instruments, and their corresponding placement in the fair value hierarchy, are summarized as follows as of June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_znVzJUc9zX68" style="display: none">Schedule of Financial Instruments Carried at Other Than Fair Value</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Carrying Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">         </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">        </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mortgage loans held for investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 30%">Residential</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zArkJBZhoAFk" style="width: 10%; text-align: right" title="Mortgage loans held for investment">92,373,964</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z55zmGFfifq3" style="width: 10%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3122">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zmEKHibUodA1" style="width: 10%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3124">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zXhcRwIV0SFe" style="width: 10%; text-align: right" title="Mortgage loans held for investment">90,236,721</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zXpEi3sgBUXl" style="width: 10%; text-align: right" title="Mortgage loans held for investment, estimated fair value">90,236,721</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Residential construction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z9tsvIGtoLrj" style="text-align: right" title="Mortgage loans held for investment">120,783,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zdD3g08e6tGe" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3132">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zEibFnbhXpR6" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3134">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zvhEb68Krnch" style="text-align: right" title="Mortgage loans held for investment">120,783,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zYbddDEAfwVf" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">120,783,301</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zuw19lVdJmTg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">57,892,320</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zobLnPPkAPM3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3142">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zr01fcW46pCa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3144">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zXDrWKtzk2Dg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">56,552,307</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zLeQ339yxuX1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment, estimated fair value">56,552,307</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mortgage loans held for investment, net</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zLpq8PNe2mPi" style="text-align: right" title="Mortgage loans held for investment">271,049,585</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zGDAHUkb1U94" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3152">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_ztNA3iYHbave" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3154">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_ztGenfIa1iQc" style="text-align: right" title="Mortgage loans held for investment">267,572,329</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zNQyM74B3V51" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">267,572,329</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Policy loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zeKAyPgSRYoa" style="text-align: right" title="Other investments and policy loans">13,020,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zWGYyk95sJwk" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3162">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zqRp6ycLUZIi" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3164">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zxqqOUsOzrVk" style="text-align: right" title="Other investments and policy loans">13,020,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FairValueOfPolicyAndOtherLoansReceivable_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zryo07fTvyX1" style="text-align: right" title="Other investments and policy loans, estimated fair value">13,020,654</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F42_z2PsfiQl9gv5" style="text-align: left">Insurance assignments, net (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zqDxhSefMmN3" style="text-align: right" title="Other investments and policy loans">39,466,608</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zocM8KW4iO8b" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3172">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zv5fqNFacael" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3174">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zbQlrKBJ2XKj" style="text-align: right" title="Other investments and policy loans">39,466,608</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--FairValueOfPolicyAndOtherLoansReceivable_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zm5wqlOCqMOi" style="text-align: right" title="Other investments and policy loans, estimated fair value">39,466,608</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F47_zukEJCf36p8d" style="text-align: left">Restricted assets (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RestrictedInvestments_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zFQVaAxrv1k6" style="text-align: right" title="Restricted assets">1,377,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--RestrictedInvestments_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zolImUFbnv2f" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3182">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--RestrictedInvestments_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zN35yti7ROH4" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3184">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RestrictedInvestments_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zMbZbuh1QtF2" style="text-align: right" title="Restricted assets">1,377,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RestrictedInvestmentsAtFairValue_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zPTd4ZKodsi9" style="text-align: right" title="Restricted assets, estimated fair value">1,377,183</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F42_zK2ucrv4oyN8" style="text-align: left">Cemetery perpetual care trust investments (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zfIY0iqYbWv1" style="text-align: right" title="Cemetery perpetual care trust investments">2,271,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zUAYRMjFFyA2" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3192">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zLdzrx1V4WTh" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3194">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_z6RG0crkgXh5" style="text-align: right" title="Cemetery perpetual care trust investments">2,271,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueOfCemeteryPerpetualCareTrustInvestments_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zKUWWNhfCys9" style="text-align: right" title="Cemetery perpetual care trust investments, estimated fair value">2,271,516</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage servicing rights, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zDRStM6ioD15" style="text-align: right" title="Mortgage servicing rights">3,442,352</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_z49oASZGXtP5" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3202">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zrqOkn3OksD9" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3204">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_z1R9WzQjj7d" style="text-align: right" title="Mortgage servicing rights">4,790,912</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_z9Zw2EhNxs66" style="text-align: right" title="Mortgage servicing rights, estimated fair value">4,790,912</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Bank and other loans payable</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zNiA9vHTVts1" style="text-align: right" title="Bank and other loans payable">(103,301,721</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zxmr666YODYj" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3212">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zmMT4rOTYWLj" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3214">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zApGEzh80Gm6" style="text-align: right" title="Bank and other loans payable">(103,301,721</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--LoansPayableFairValueDisclosure_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zf3z5eRe0UT7" style="text-align: right" title="Bank and other loans payable, fair value">(103,301,721</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Policyholder account balances (3)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_z4YaLYCZiR7e" style="text-align: right" title="Future policy benefits and unpaid claims">(40,389,204</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_z6sMbuFjc0C2" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3222">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zRx4OOS4zzBg" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3224">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zpSSjp4wpG64" style="text-align: right" title="Future policy benefits and unpaid claims">(40,878,607</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_z8gtFhiGEuS" style="text-align: right" title="Future policy benefits and unpaid claims, estimated fair value">(40,878,607</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Future policy benefits - annuities (3)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zGUeyasmGtfi" style="text-align: right" title="Future policy benefits and unpaid claims">(106,259,062</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zjVUnQ9EKvJb" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3232">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zr5iVN1T3nOg" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3234">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_z3Jpbwp3SwLg" style="text-align: right" title="Future policy benefits and unpaid claims">(124,475,238</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_z9qCqdAXMYc5" style="text-align: right" title="Future policy benefits and unpaid claims, estimated fair value">(124,475,238</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F01_ztgx1U6eKQ2b" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1C_zmALsPPtcrx4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other investments and policy loans on the condensed consolidated balance sheets</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F01_zGXT7HxjQ57g" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F15_zn7JTaeMyNbd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mortgage loans held for investment</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0B_zhmmHvnbbFZe" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F11_zsiYklNSwJuf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in future policy benefits and unpaid claims on the condensed consolidated balance sheets</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline">Fair Value of Financial Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying values and estimated fair values for such financial instruments, and their corresponding placement in the fair value hierarchy, are summarized as follows as of December 31, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Carrying Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">        </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">           </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mortgage loans held for investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 30%">Residential</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zhDCuS3Oxkef" style="width: 10%; text-align: right" title="Mortgage loans held for investment">90,290,776</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z74Ax3QOBf5l" style="width: 10%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3245">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zZJ91hnbr8e5" style="width: 10%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3247">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zjRduv5d3Zud" style="width: 10%; text-align: right" title="Mortgage loans held for investment">88,575,293</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zpmEQTiXZ3Qj" style="width: 10%; text-align: right" title="Mortgage loans held for investment, estimated fair value">88,575,293</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Residential construction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zpOY9iJ4UN8e" style="text-align: right" title="Mortgage loans held for investment">172,139,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zd7OZEb7sr03" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3255">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z6TGXcjXEFU4" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3257">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zKYrDyKLutv3" style="text-align: right" title="Mortgage loans held for investment">172,139,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zk3hxyKGni0f" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">172,139,077</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_ziBfVrGmfl25" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">45,694,074</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zDnSty53Eq0g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3265">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zd9FCBRke9Qg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3267">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zvUdIOS5sds4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">44,079,537</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zUQSXAeyBSrf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment, estimated fair value">44,079,537</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mortgage loans held for investment, net</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zDiUopTaXglk" style="text-align: right" title="Mortgage loans held for investment">308,123,927</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zRxCMYFoqDXh" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3275">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zE6Ycpy36BJ6" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3277">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zZhTLAipGCKl" style="text-align: right" title="Mortgage loans held for investment">304,793,907</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_z1GSv93fOI36" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">304,793,907</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Policy loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zjJaWOZUEXai" style="text-align: right" title="Other investments and policy loans">13,095,473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_z2cOgwkdlv9" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3285">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zTmrkccTZ5vl" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3287">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zszZByxvGO0k" style="text-align: right" title="Other investments and policy loans">13,095,473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueOfPolicyAndOtherLoansReceivable_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zu9d6TwHu8Fa" style="text-align: right" title="Other investments and policy loans, estimated fair value">13,095,473</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Insurance assignments, net (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zviXsVSBfXQj" style="text-align: right" title="Other investments and policy loans">45,332,585</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zbPeKND7XWtd" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3295">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zi6HEyrht7r1" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3297">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zhUncdXi6amf" style="text-align: right" title="Other investments and policy loans">45,332,585</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--FairValueOfPolicyAndOtherLoansReceivable_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_z5yjsD990Tyh" style="text-align: right" title="Other investments and policy loans, estimated fair value">45,332,585</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted assets (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RestrictedInvestments_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zU3BWbvXYghl" style="text-align: right" title="Restricted assets">1,731,469</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RestrictedInvestments_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zvzVOQkNQO5f" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3305">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--RestrictedInvestments_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zxNASAX1euNc" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3307">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--RestrictedInvestments_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zOHbEtg09wz4" style="text-align: right" title="Restricted assets">1,731,469</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RestrictedInvestmentsAtFairValue_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zMKOtdIXyYi7" style="text-align: right" title="Restricted assets, estimated fair value">1,731,469</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cemetery perpetual care trust investments (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zGGGu4pwwJV4" style="text-align: right" title="Cemetery perpetual care trust investments">1,506,517</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_z7MXn8NTBLY9" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3315">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_z5c2ZzBThVW" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3317">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zVbH97vlkbXd" style="text-align: right" title="Cemetery perpetual care trust investments">1,506,517</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FairValueOfCemeteryPerpetualCareTrustInvestments_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_z8tZJboaG4T2" style="text-align: right" title="Cemetery perpetual care trust investments, estimated fair value">1,506,517</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage servicing rights, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zfgEIo7JItz2" style="text-align: right" title="Mortgage servicing rights">3,039,765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zJNp4mjZMbL1" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3325">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zMcfiEacstBe" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3327">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zeKbry3Qpumf" style="text-align: right" title="Mortgage servicing rights">3,927,877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_z38K3XdsZp9h" style="text-align: right" title="Mortgage servicing rights, estimated fair value">3,927,877</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Bank and other loans payable</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_z7sQjyzUb4ni" style="text-align: right" title="Bank and other loans payable">(161,712,804</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_znd6DZC7diyf" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3335">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zytUYw06OT26" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3337">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zbts7txPxmw8" style="text-align: right" title="Bank and other loans payable">(161,712,804</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--LoansPayableFairValueDisclosure_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zVJ7gIcJktr8" style="text-align: right" title="Bank and other loans payable, fair value">(161,712,804</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Policyholder account balances (3)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zoFA8ieeTJ6i" style="text-align: right" title="Future policy benefits and unpaid claims">(41,146,171</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zLSaM7tYTZw1" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3345">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zzObWccpmMzl" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3347">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zoM3AEu07mKc" style="text-align: right" title="Future policy benefits and unpaid claims">(42,181,089</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zlJuNpXn1Ojd" style="text-align: right" title="Future policy benefits and unpaid claims, estimated fair value">(42,181,089</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Future policy benefits - annuities (3)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zSei8AN8G4ll" style="text-align: right" title="Future policy benefits and unpaid claims">(106,637,094</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zpxQVWhe8gFa" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3355">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zC6Rrl9E95M8" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3357">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zztLuZ9YTgxj" style="text-align: right" title="Future policy benefits and unpaid claims">(126,078,031</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zoL2RFpxuSj8" style="text-align: right" title="Future policy benefits and unpaid claims, estimated fair value">(126,078,031</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F04_zKuTMSk2ZOkb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1A_zf605Gq23Vrj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other investments and policy loans on the consolidated balance sheets</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0E_zu8iCXHSWGI3" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F14_zxszlBMgU7m3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mortgage loans held for investment</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F07_z54bVg8a5iXi" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F1E_zYphCRd1FfY7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in future policy benefits and unpaid claims on the consolidated balance sheets</span></td> </tr></table> <p id="xdx_8A8_zD7uiHq1byi2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The methods, assumptions and significant valuation techniques and inputs used to estimate the fair value of these financial instruments are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Mortgage Loans Held for Investment</span>: </i>The estimated fair value of the Company’s mortgage loans held for investment is determined using various methods. The Company’s mortgage loans are grouped into three categories: Residential, Residential Construction and Commercial. When estimating the expected future cash flows, it is assumed that all loans will be held to maturity, and any loans that are non-performing are evaluated individually for impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Residential – The estimated fair value is determined through a combination of discounted cash flows (estimating expected future cash flows of payments and discounting them using current interest rates from single family mortgages) and considering pricing of similar loans that were sold recently.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Residential Construction – These loans are primarily short in maturity. Accordingly, the estimated fair value is determined to be the carrying value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commercial – The estimated fair value is determined by estimating expected future cash flows of payments and discounting them using current interest rates for commercial mortgages.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Policy Loans</span></i>: The carrying amounts reported in the accompanying condensed consolidated balance sheet for these financial instruments approximate their fair values because they are fully collateralized by the cash surrender value of the underlying insurance policies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Insurance Assignments, Net</span></i>: These investments are primarily short in maturity, accordingly, the carrying amounts reported in the accompanying condensed consolidated balance sheet for these financial instruments approximate their fair values.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline">Fair Value of Financial Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Bank and Other Loans Payable</span></i>: The carrying amounts reported in the accompanying condensed consolidated balance sheet for these financial instruments approximate their fair values due to their relatively short-term maturities and variable interest rates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Policyholder Account Balances and Future Policy Benefits-Annuities</span></i>: Future policy benefit reserves for interest-sensitive insurance products are computed under a retrospective deposit method and represent policy account balances before applicable surrender charges. Policy benefits and claims that are charged to expense include benefit claims incurred in the period in excess of related policy account balances. Interest crediting rates for interest-sensitive insurance products ranged from <span id="xdx_90C_ecustom--InterestSensitiveInsuranceProductsRangePercentage_pid_dp_c20230101__20230630__srt--RangeAxis__srt--MinimumMember_zt9Ak3brq3ik" title="Sensitive insurance product percentage">1.5</span>% to <span id="xdx_900_ecustom--InterestSensitiveInsuranceProductsRangePercentage_pid_dp_c20230101__20230630__srt--RangeAxis__srt--MaximumMember_zWs7hv9pIl2b" title="Sensitive insurance product percentage">6.5</span>%. The fair values for these investment-type insurance contracts are estimated based on the present value of liability cash flows. The fair values for the Company’s insurance contracts other than investment-type contracts are not required to be disclosed. However, the fair values of liabilities under all insurance contracts are taken into consideration in the Company’s overall management of interest rate risk, such that the Company’s exposure to changing interest rates is minimized through the matching of investment maturities with amounts due under insurance contracts.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zltQDjbbgA5e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following tables summarize Level 1, 2 and 3 financial assets and financial liabilities measured at fair value on a recurring basis by their classification in the condensed consolidated balance sheet at June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_zjNbRejmq1p" style="display: none">Schedule of Fair Value Assets and Liabilities Measured on a Recurring Basis</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_490_20230630_zlxqsiA3Wth1" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td> </td><td> </td> <td colspan="2" id="xdx_492_20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_ziFilna0HbKg" style="border-bottom: Black 1.5pt solid; text-align: center">Quoted Prices in Active Markets for Identical Assets <br/> (Level 1)</td><td> </td><td> </td> <td colspan="2" id="xdx_49A_20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zNby7TMWlVzh" style="border-bottom: Black 1.5pt solid; text-align: center">Significant Observable Inputs <br/> (Level 2)</td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zwx35IOfUGKk" style="border-bottom: Black 1.5pt solid; text-align: center">Significant Unobservable Inputs <br/> (Level 3)</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets accounted for at fair value on a recurring basis</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_z4slkngV2HN1" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Fixed maturity securities available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">354,789,812</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2757">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">353,357,938</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,431,874</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EquitySecuritiesFvNi_iI_zyZMpjxQDOz3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Equity securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,801,925</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,801,925</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2763">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2764">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LoansReceivableHeldForSaleAmount_iI_z8vt9nokHtR1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loans held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,310,060</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2767">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2768">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">161,310,060</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DebtSecuritiesAvailableForSaleRestricted_iI_zyC7rlqq3lK5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted assets <span id="xdx_F4F_zxFCeJVHQVH5">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,550,968</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2772">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,550,968</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2774">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--EquitySecuritiesFvNiRestricted_iI_zRjcbNyxoas9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Restricted assets <span id="xdx_F49_z0dUD6UqA9j2">(2)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,229,193</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,229,193</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2778">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2779">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--CemeteryPerpetualCareTrustInvestments1_iI_zcnBSiXU2CJg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cemetery perpetual care trust investments <span id="xdx_F48_zZKQKGwBmBIa">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">420,625</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2782">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">420,625</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2784">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--CemeteryPerpetualCareTrustInvestments2_iI_zpsiKEovoGXl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cemetery perpetual care trust investments <span id="xdx_F4D_zhPuWDJeS8d1">(2)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,895,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,895,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2788">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2789">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--DerivativesInterestRateLockCommitments_iI_zF8nhwUDifT2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivatives - loan commitments <span id="xdx_F48_z03BdnvcP7ii">(3)</span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,949,181</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2792">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2793">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,949,181</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AssetsFairValueDisclosureRecurring1_iI_zSxiZ5UYnfwb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets accounted for at fair value on a<br/> recurring basis</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">546,947,071</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">22,926,425</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">355,329,531</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">168,691,115</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liabilities accounted for at fair value on a recurring basis</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DerivativesBankLoanInterestRateSwapsInterestRateLockCommitments_iI_z2wvTb5alp1c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivatives - loan commitments <span id="xdx_F43_zUAaAWnSgtX9">(4)</span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,715,734</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2802">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2803">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,715,734</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisObligations_iNI_di_zIdVAd3pKt77" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total liabilities accounted for at fair value<br/> on a recurring basis</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,715,734</td><td style="text-align: left">)</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2807">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2808">-</span></td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,715,734</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F09_zWqGzBrSJS5h" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1C_z97o6RLQe0ol" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed maturity securities available for sale</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F0B_zCaroh3TN4fl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1B_zspmWpDe1lVa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity securities</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F00_zn3pE2BHGyTa" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td id="xdx_F1C_zgnDJ5jyb06e" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other assets on the consolidated balance sheets</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F04_zLRG6dyfNeK6" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td id="xdx_F1D_zw2rmViXtai5" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other liabilities and accrued expenses on the consolidated balance sheets</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline">Fair Value of Financial Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following tables summarize Level 1, 2 and 3 financial assets and financial liabilities measured at fair value on a recurring basis by their classification in the condensed consolidated balance sheet at December 31, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20221231_zsSjMtAlXQHb" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z91hdC75ulX7" style="border-bottom: Black 1.5pt solid; text-align: center">Quoted Prices in Active Markets for Identical Assets <br/> (Level 1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zxxDOmLXxONa" style="border-bottom: Black 1.5pt solid; text-align: center">Significant Observable Inputs <br/> (Level 2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zYtKI3su1GSg" style="border-bottom: Black 1.5pt solid; text-align: center">Significant Unobservable Inputs <br/> (Level 3)</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets accounted for at fair value on a recurring basis</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_zmM7HxBhU6P3" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Fixed maturity securities available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">345,858,492</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2816">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">344,422,973</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,435,519</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EquitySecuritiesFvNi_iI_zGO2l9VuLgRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Equity securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,682,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,682,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2822">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2823">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LoansReceivableHeldForSaleAmount_iI_zl8CoprMPv4h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loans held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,179,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2826">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2827">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,179,620</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DebtSecuritiesAvailableForSaleRestricted_iI_zfqGIlBgisr4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted assets <span id="xdx_F43_zIYMBtZ47BFb">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,217,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2831">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,217,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2833">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--EquitySecuritiesFvNiRestricted_iI_zmzTZMZdSHsf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Restricted assets <span id="xdx_F40_zvGajrh8zFV">(2)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,348,244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,348,244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2837">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2838">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CemeteryPerpetualCareTrustInvestments1_iI_zYozmVjXBNcb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cemetery perpetual care trust investments <span id="xdx_F48_z2gIZwtvF6ri">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">254,731</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2841">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">254,731</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2843">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--CemeteryPerpetualCareTrustInvestments2_iI_zrR6gnDIxh3a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cemetery perpetual care trust investments <span id="xdx_F46_zPylo0BPbQQ5">(2)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,605,162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,605,162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2847">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2848">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DerivativesInterestRateLockCommitments_iI_z6ONSkYnLYT9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Derivatives - loan commitments <span id="xdx_F4A_z29dwBY79Bch">(3)</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,089,856</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2851">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2852">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,089,856</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AssetsFairValueDisclosureRecurring1_iI_zfcUM4VmFxMb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total assets accounted for at fair value on a recurring basis</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">513,235,939</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">20,635,932</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">345,895,012</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">146,704,995</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Liabilities accounted for at fair value on a<br/> recurring basis</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DerivativesBankLoanInterestRateSwapsCallOptions_iI_znuU9XBqO0ye" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivatives - call options <span id="xdx_F46_zdtWq7pjS209">(4)</span></td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(29,715</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(29,715</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2862">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2863">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DerivativesBankLoanInterestRateSwapsPutOptions_iI_zakQmarOfjWi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Derivatives - put options <span id="xdx_F45_zmjCRr4TPzy7">(4)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,888</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,888</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2867">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2868">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DerivativesBankLoanInterestRateSwapsInterestRateLockCommitments_iI_zAMziC0vPFXg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Derivatives - loan commitments <span id="xdx_F48_zVJuACDpC4T7">(4)</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,382,979</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2871">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2872">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,382,979</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisObligations_iNI_di_zkH7b9DUn5E9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total liabilities accounted for at fair value on a recurring basis</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,426,582</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(43,603</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2877">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,382,979</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F06_zrKaDH5iIy04" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1D_z71DErECFaab" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed maturity securities available for sale</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F08_zRnDCAf2srta" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F14_zPIqKQZZQWvl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity securities</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F00_zvRKiWNbQRHd" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F15_zwwxt5JUsTI6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other assets on the consolidated balance sheets</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F05_zxdHhpaQ65G3" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td><td style="text-align: justify"><span id="xdx_F18_zV8utbhyo39b" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other liabilities and accrued expenses on the consolidated balance sheets</span></td> </tr></table> 354789812 353357938 1431874 12801925 12801925 161310060 161310060 1550968 1550968 6229193 6229193 420625 420625 3895307 3895307 5949181 5949181 546947071 22926425 355329531 168691115 -2715734 -2715734 2715734 2715734 345858492 344422973 1435519 11682526 11682526 141179620 141179620 1217308 1217308 5348244 5348244 254731 254731 3605162 3605162 4089856 4089856 513235939 20635932 345895012 146704995 -29715 -29715 -13888 -13888 -1382979 -1382979 1426582 43603 1382979 <p id="xdx_896_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zldEFAfjzfHg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For Level 3 assets and liabilities measured at fair value on a recurring basis as of June 30, 2023, the significant unobservable inputs used in the fair value measurements were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zyGzjEFus1tf" style="display: none">Schedule of Assets and Liabilities Measured at Fair Value on A Recurring Basis</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center">Significant</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Range of Inputs</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Fair Value at</td><td> </td><td> </td> <td style="text-align: center">Valuation</td><td> </td> <td style="text-align: center">Unobservable</td><td> </td> <td colspan="2" style="text-align: center">Minimum</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Maximum</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Technique</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Input(s)</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Average</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 16%; text-align: left">Loans held for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--LoansReceivableHeldForSaleAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zhg7cCyvDu29" style="width: 12%; text-align: right" title="Fair Value Balance">161,310,060</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 12%; text-align: left">Market approach</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: left">Investor contract pricing as a percentage of unpaid principal balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span id="xdx_90F_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_pid_dp_uPure_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zIWe8VHn8bW8" title="Fair Value Measurement, Range of Inputs, Minimum Value">70.0</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span id="xdx_90A_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_pid_dp_uPure_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zD0VxgjFCs22" title="Fair Value Measurement, Range of Inputs, Maximum Value">106.0</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span id="xdx_900_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_pid_dp_uPure_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zhcfvq9Zku7e" title="Fair Value Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset And Liability, Weighted Average">100.0</span></td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivatives - loan commitments (net)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--DerivativesInterestRateLockCommitments_iI_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zOC6UgEsVQUc" style="text-align: right" title="Fair Value Balance">3,233,447</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">Market approach</td><td> </td> <td style="text-align: left">Pull-through rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_dp_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zQQO5kUuWY5d" title="Fair value measurement, range of inputs, minimum value">65.0</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_dp_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zc4JbqByFkf1" title="Fair value measurement, range of inputs, maximum value">95.0</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_dp_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zr0K0VqRcB4h" title="Fair value measurement with unobservable inputs reconciliation, recurring basis, asset and liability, weighted average">87.0</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td>Initial-Value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td>Servicing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0 bps</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">154 bps</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">74 bps</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed maturity securities available for sale</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_ztlc3ZFTyqGd" style="text-align: right" title="Fair Value Balance">1,431,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">Broker quotes</td><td> </td> <td style="text-align: left">Pricing quotes</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityOfInputsMinimum_pid_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zESthWHOOlvk" style="text-align: right" title="Fair Value Measurement, Range of Inputs, Minimum Value, price per share">100.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeInputsMaximum_pid_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zb1tuV6pp8g1" style="text-align: right" title="Fair Value Measurement, Range of Inputs, Maximum Value, price per share">111.11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAveragePricePerShare_pid_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zDDGEiuAgbTk" style="text-align: right" title="Fair Value Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset And Liability, Weighted Average, price per share">104.72</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify" title="Fair Value Measurement, Range of Inputs, Maximum Value, price per share"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For Level 3 assets and liabilities measured at fair value on a recurring basis as of December 31, 2022, the significant unobservable inputs used in the fair value measurements were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="text-align: center">Fair Value at</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center">Significant</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Range of Inputs</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> December 31,</td><td> </td><td> </td> <td style="text-align: center">Valuation</td><td> </td> <td style="text-align: center">Unobservable</td><td> </td> <td colspan="2" style="text-align: center">Minimum</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Maximum</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"> 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Technique</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Input(s)</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Average</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 16%; text-align: left">Loans held for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--LoansReceivableHeldForSaleAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zCYV0Wpnaxtj" style="width: 12%; text-align: right" title="Fair Value Balance">141,179,620</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 12%; text-align: left">Market approach</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: left">Investor contract pricing as a percentage of unpaid principal balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span id="xdx_90E_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_pid_dp_uPure_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zJPLiyqMQOee" title="Fair Value Measurement, Range of Inputs, Minimum Value">69.9</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span id="xdx_90F_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_pid_dp_uPure_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zL544ykE5rRi" title="Fair Value Measurement, Range of Inputs, Maximum Value">106.1</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: right"><span id="xdx_905_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_pid_dp_uPure_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zBnjIgs8hOSk" title="Fair Value Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset And Liability, Weighted Average">99.8</span></td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivatives - loan commitments (net)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--DerivativesInterestRateLockCommitments_iI_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zTiVceGSeMW6" style="text-align: right" title="Fair Value Balance">2,706,877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">Market approach</td><td> </td> <td style="text-align: left">Pull-through rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMinimum_dp_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z0OJol9pF9nc" title="Fair value measurement, range of inputs, minimum value">65.0</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeOfInputsMaximum_dp_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_za8NLxIz4YYf" title="Fair value measurement, range of inputs, maximum value">95.0</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAverage_dp_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zWvuiNLAO1jl" title="Fair value measurement with unobservable inputs reconciliation, recurring basis, asset and liability, weighted average">82.2</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td>Initial-Value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td>Servicing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0 bps</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">153 bps</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">73 bps</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed maturity securities available for sale</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zV6KkIs0Frn7" style="text-align: right" title="Fair Value Balance">1,435,519</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">Broker quotes</td><td> </td> <td style="text-align: left">Pricing quotes</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityOfInputsMinimum_pid_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zmcpj2Z21R58" style="text-align: right" title="Fair Value Measurement, Range of Inputs, Minimum Value, price per share">100.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityRangeInputsMaximum_pid_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zL1Z3to0ePDe" style="text-align: right" title="Fair Value Measurement, Range of Inputs, Maximum Value, price per share">111.11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetAndLiabilityWeightedAveragePricePerShare_pid_c20220101__20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zieySdKQ0584" style="text-align: right" title="Fair Value Measurement With Unobservable Inputs Reconciliation, Recurring Basis, Asset And Liability, Weighted Average, price per share">104.97</td><td style="text-align: left"> </td></tr> </table> 161310060 0.700 1.060 1.000 3233447 0.650 0.950 0.870 1431874 100.00 111.11 104.72 141179620 0.699 1.061 0.998 2706877 0.650 0.950 0.822 1435519 100.00 111.11 104.97 <p id="xdx_89D_ecustom--ScheduleOfChangesInTheConsolidatedBalanceSheetLineItemsMeasuredUsingLevel3InputsTableTextBlock_z9Te4UVLOJRd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the six month periods ended June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zHuqZwoUD0C8" style="display: none">Schedule of Changes in the Condensed Consolidated Balance Sheet Line Items Measured Using Level 3 Inputs</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Loan Commitments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Loans Held for Sale</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fixed Maturity Securities Available for Sale</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Balance - December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--DerivativesInterestRateLockCommitments_iS_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zVNFlb5ERDgb" style="width: 14%; text-align: right" title="Net loan commitments, beginning">2,706,877</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zuFvyCMuTmk6" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">141,179,620</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zwJ9JIPjOeV1" style="width: 14%; text-align: right" title="Fixed Maturity Securities Available for Sale, Beginning">1,435,519</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Originations and purchases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--Originations_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zBrkC2LVkKvg" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl2942">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_ze5C1a7d2sJf" style="text-align: right" title="Originations and purchases">1,139,735,241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zATROwrDmHcb" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl2946">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales, maturities and paydowns</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--Sales_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zQ11yfKnFshj" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl2948">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_iN_pp0p0_di_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z1grZEKsBIj9" style="text-align: right" title="Sales, maturities and paydowns">(1,140,477,623</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zGXsT7KGPk6" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl2952">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Transfer to mortgage loans held for investment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--TransferToMortgageLoansHeldForInvestment_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zmW568xOjtMg" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl2954">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--TransferOfLoansHeldForSaleToPortfolioLoans1_iN_di_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zmfrN2nZNLY3" style="text-align: right" title="Transfer to mortgage loans held for investment">(1,150,074</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--TransferToMortgageLoansHeldForInvestment_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zJR1OglsDzW3" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl2958">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total gains (losses):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Included in earnings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--FairValueLossesGainsIncludedInEarnings_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_znYK0PkHTIEe" style="text-align: right" title="Total gains (losses) included in earnings">526,570</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zwCD038lqcig" style="text-align: right" title="Total gains (losses) included in earnings">22,022,896</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zxQJ6UQdLlpk" style="text-align: right" title="Total gains (losses) included in earnings"><span style="-sec-ix-hidden: xdx2ixbrl2964">-</span></td><td style="text-align: left">(2)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Included in other comprehensive income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zGfL5gWfMsq8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl2966">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zhndvi3L5zTa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl2968">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_ztq32HUcedWf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income">(3,645</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance - June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_ecustom--DerivativesInterestRateLockCommitments_iE_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zojAMThbgFZk" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">3,233,447</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zwxs2oSShJof" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans Held for Sale, Ending">161,310,060</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iE_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zVcp92f22Q5b" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed Maturity Securities Available for Sale, Ending">1,431,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F0F_zyf3djIwRfCe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1B_zQIGMvgWhsni" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Mortgage fee income on the condensed consolidated statements of earnings</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F02_z2El6FcvHGWg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1F_zc0gZadtUI58" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Net investment income on the condensed consolidated statements of earnings</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the six month periods ended June 30, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Loan Commitments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Loans Held for Sale</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fixed Maturity Securities Available for Sale</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Balance - December 31, 2021</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--DerivativesInterestRateLockCommitments_iS_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zipO8qPREyCe" style="width: 14%; text-align: right" title="Net loan commitments, beginning">7,015,515</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zjlqkFCQddkj" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">302,776,827</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zu5Vdul11cEk" style="width: 14%; text-align: right" title="Fixed Maturity Securities Available for Sale, Beginning">2,023,348</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Originations and purchases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--Originations_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zi17CkAgc6rk" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl2986">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zq2jA869iHtg" style="text-align: right" title="Originations and purchases">2,049,959,460</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zKpIOs3WADF2" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl2990">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales, maturities and paydowns</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--Sales_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z51Rk5o5N9n1" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl2992">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_iN_pp0p0_di_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zhn4PIKRNW44" style="text-align: right" title="Sales, maturities and paydowns">(2,187,475,867</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z171dYcaR5rl" style="text-align: right" title="Sales, maturities and paydowns">(24,350</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total gains (losses):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Included in earnings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--FairValueLossesGainsIncludedInEarnings_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zYtUZ8hjLJd6" style="text-align: right" title="Total gains (losses) included in earnings">428,127</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zT3k4nC1foDd" style="text-align: right" title="Total gains (losses) included in earnings">44,599,989</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zTtGeY6UJfp7" style="text-align: right" title="Total gains (losses) included in earnings">1,957</td><td style="text-align: left">(2)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Included in other comprehensive income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zDUiIoPxrrlk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3004">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zPi8SET4mYu2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3006">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zAGRaTakKsRj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income">(38,166</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance - June 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--DerivativesInterestRateLockCommitments_iE_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zBa5LAGlcVQ4" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">7,443,642</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z7j29MbTCetf" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans Held for Sale, Ending">209,860,409</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iE_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zgP3UMUs3x3c" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed Maturity Securities Available for Sale, Ending">1,962,789</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F07_zXgAoealfnae" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1C_zuNtZYHNQzof" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Mortgage fee income on the condensed consolidated statements of earnings</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F02_zA5lw06MLHH5" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1C_zrIhSE6xEO6f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Net investment income on the condensed consolidated statements of earnings</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline">Fair Value of Financial Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the three month periods ended June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Loan Commitments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Loans Held for Sale</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fixed Maturity Securities Available for Sale</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Balance - March 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--DerivativesInterestRateLockCommitments_iS_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zKMlCvrgBVk4" style="width: 14%; text-align: right" title="Net loan commitments, beginning">3,384,829</td><td style="width: 3%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zSLUD7xLIrf2" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">173,015,404</td><td style="width: 3%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zL3dJnNPF4M8" style="width: 14%; text-align: right" title="Fixed Maturity Securities Available for Sale, Beginning">1,435,519</td><td style="width: 3%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Originations and purchases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--Originations_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z1m2LXZZd6Ib" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3024">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zWgkqqdgsEOf" style="text-align: right" title="Originations and purchases">607,867,445</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_z4wmVEp0eqYl" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3028">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales, maturities and paydowns</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--Sales_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zEXZSTy0oysc" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3030">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_iN_pp0p0_di_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_z0yRXwaRcr9" style="text-align: right" title="Sales, maturities and paydowns">(628,567,681</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zM0LvrlHzbIh" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3034">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Transfer to mortgage loans held for investment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--TransferToMortgageLoansHeldForInvestment_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_ziNdxiCTE3N7" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3036">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--TransferOfLoansHeldForSaleToPortfolioLoans1_iN_di_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zBY2FDbLMOxg" style="text-align: right" title="Transfer to mortgage loans held for investment">(1,150,074</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--TransferToMortgageLoansHeldForInvestment_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zg8tUTFS4mX4" style="text-align: right" title="Transfer to mortgage loans held for investment"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl3040">-</span></span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total gains (losses):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Included in earnings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FairValueLossesGainsIncludedInEarnings_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zEsBTM03wIY5" style="text-align: right" title="Total gains (losses) included in earnings">(151,382</td><td style="text-align: left">)(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zWHD6K2vbg11" style="text-align: right" title="Total gains (losses) included in earnings">10,144,966</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_zBDnZDuV82v9" style="text-align: right" title="Total gains (losses) included in earnings"><span style="-sec-ix-hidden: xdx2ixbrl3046">-</span></td><td style="text-align: left">(2)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt; text-align: left">Included in other comprehensive income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zqoPgt4No8f6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3048">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zgmTcPPtlga7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3050">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zl4qeydNGYhc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income">(3,645</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance - June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_ecustom--DerivativesInterestRateLockCommitments_iE_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zWMUHYIG7lJ" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">3,233,447</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zhzl3wpvH8Hj" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans Held for Sale, Ending">161,310,060</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iE_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zx38tVJ1Nqdc" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed Maturity Securities Available for Sale, Ending">1,431,874</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F0C_z5elBiSC0Rz2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F15_zu5ytT8NdlHk" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Mortgage fee income on the condensed consolidated statements of earnings</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F00_zVsy1NBiWfLl" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F12_zTFWBBkLtXec" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Net investment income on the condensed consolidated statements of earnings</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table is a summary of changes in the condensed consolidated balance sheet line items measured using level 3 inputs for the three month periods ended June 30, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Net Loan Commitments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Loans Held for Sale</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fixed Maturity Securities Available for Sale</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Balance - March 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--DerivativesInterestRateLockCommitments_iS_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zOfPpBATZuy5" style="width: 14%; text-align: right" title="Net loan commitments, beginning">9,690,886</td><td style="width: 3%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--LoansReceivableHeldForSaleAmount_iS_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zq1OzNOhnBe2" style="width: 14%; text-align: right" title="Loans Held for Sale, Beginning">234,012,872</td><td style="width: 3%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iS_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zKP616FcmCX" style="width: 14%; text-align: right" title="Fixed Maturity Securities Available for Sale, Beginning">2,011,772</td><td style="width: 3%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Originations and purchases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--Originations_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zHUgcceF7x73" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3068">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--OriginationsOfLoansHeldForSale_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_ztXogBEIz9Nl" style="text-align: right" title="Originations and purchases">1,010,742,878</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--PaymentsToAcquireAvailableForSaleSecuritiesDebt_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zdhmaH5R26y6" style="text-align: right" title="Originations and purchases"><span style="-sec-ix-hidden: xdx2ixbrl3072">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Sales, maturities and paydowns</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--Sales_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zoadFvK8AZBg" style="text-align: right" title="Sales, maturities and paydowns"><span style="-sec-ix-hidden: xdx2ixbrl3074">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ProceedsFromSaleOfLoansHeldForSale_iN_pp0p0_di_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zOEBKQ6i0iW7" style="text-align: right" title="Sales, maturities and paydowns">(1,055,390,037</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities_iN_pp0p0_di_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zMRM9ZDqURyd" style="text-align: right" title="Sales, maturities and paydowns">(12,400</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total gains (losses):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Included in earnings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FairValueLossesGainsIncludedInEarnings_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_fKDEp_zOR02T8CrA55" style="text-align: right" title="Total gains (losses) included in earnings">(2,247,244</td><td style="text-align: left">)(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FairValueLossesGainsIncludedInEarnings_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_fKDEp_zYX1ymR2R5Lc" style="text-align: right" title="Total gains (losses) included in earnings">20,494,696</td><td style="text-align: left">(1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--InvestmentIncomeNetAmortizationOfDiscountAndPremium_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_fKDIp_z4yZW4ihGrIl" style="text-align: right" title="Total gains (losses) included in earnings">996</td><td style="text-align: left">(2)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Included in other comprehensive income</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zizkxlIqJJm5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3086">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--TotalGainsLossesIncludedInOtherComprehensiveIncome_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_ziZy6y2L8b1h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl3088">-</span></td><td style="text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zDTIuG5vccUh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total gains (losses) included in other comprehensive income">(37,579</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Balance - June 30, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_ecustom--DerivativesInterestRateLockCommitments_iE_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zHr6XRaRU3j" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loan commitments, ending">7,443,642</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--LoansReceivableHeldForSaleAmount_iE_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoansHeldForSale1Member_zQDiA4QNqg7e" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans Held for Sale, Ending">209,860,409</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iE_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--FixedMaturitySecuritiesAvailableForSale1Member_zPn7ufUEPcsd" style="border-bottom: Black 2.5pt double; text-align: right" title="Fixed Maturity Securities Available for Sale, Ending">1,962,789</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F09_zpzHc7wIrXkc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F10_zaZMyp7q0Wn4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Mortgage fee income on the condensed consolidated statements of earnings</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0F_zLrtokcw0e02" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F1A_z7JpBX5ucQ34" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a component of Net investment income on the condensed consolidated statements of earnings</span></td> </tr></table> 2706877 141179620 1435519 1139735241 1140477623 1150074 526570 22022896 -3645 3233447 161310060 1431874 7015515 302776827 2023348 2049959460 2187475867 24350 428127 44599989 1957 -38166 7443642 209860409 1962789 3384829 173015404 1435519 607867445 628567681 1150074 -151382 10144966 -3645 3233447 161310060 1431874 9690886 234012872 2011772 1010742878 1055390037 12400 -2247244 20494696 996 -37579 7443642 209860409 1962789 <p id="xdx_891_eus-gaap--FairValueAssetsMeasuredOnNonrecurringBasisTextBlock_zhWZVmasyMG9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table summarizes Level 1, 2 and 3 financial assets and financial liabilities measured at fair value on a nonrecurring basis by their classification in the condensed consolidated balance sheet at December 31, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_znd31WUCE5D4" style="display: none">Schedule of Fair Value Assets Measured on a Nonrecurring Basis</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Quoted Prices in Active Markets for Identical Assets <br/> (Level 1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Significant Observable Inputs <br/> (Level 2)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Significant Unobservable Inputs <br/> (Level 3)</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Assets accounted for at fair value on a nonrecurring basis</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">          </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">              </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; padding-bottom: 1.5pt">Impaired mortgage loans held for investment</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zvm3j6Culcw" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Impaired mortgage loans held for investment">794,224</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zmowkccwYMab" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Impaired mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3104">-</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_z6ZO30J3k4Nh" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Impaired mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3106">-</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zcltnYNid1C4" style="border-bottom: Black 1.5pt solid; width: 12%; text-align: right" title="Impaired mortgage loans held for investment">794,224</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total assets accounted for at fair value on a nonrecurring basis</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_ecustom--AssetsFairValueDisclosureNonrecurring2_iI_pp0p0_c20221231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_ziuKfCyQcqrk" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets fair value disclosure nonrecurring">794,224</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_ecustom--AssetsFairValueDisclosureNonrecurring2_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zXqlXI0hmr1e" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets fair value disclosure nonrecurring"><span style="-sec-ix-hidden: xdx2ixbrl3112">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--AssetsFairValueDisclosureNonrecurring2_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zM0VBrDgT0d9" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets fair value disclosure nonrecurring"><span style="-sec-ix-hidden: xdx2ixbrl3114">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_ecustom--AssetsFairValueDisclosureNonrecurring2_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zArTVLPxcGD5" style="border-bottom: Black 2.5pt double; text-align: right" title="Assets fair value disclosure nonrecurring">794,224</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 794224 794224 794224 794224 <p id="xdx_89E_ecustom--ScheduleOfFinancialInstrumentsCarriedAtOtherThanFairValueTableTextBlock_zVtQLnZxDc1a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying values and estimated fair values for such financial instruments, and their corresponding placement in the fair value hierarchy, are summarized as follows as of June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_znVzJUc9zX68" style="display: none">Schedule of Financial Instruments Carried at Other Than Fair Value</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Carrying Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">         </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">        </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mortgage loans held for investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 30%">Residential</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zArkJBZhoAFk" style="width: 10%; text-align: right" title="Mortgage loans held for investment">92,373,964</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z55zmGFfifq3" style="width: 10%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3122">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zmEKHibUodA1" style="width: 10%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3124">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zXhcRwIV0SFe" style="width: 10%; text-align: right" title="Mortgage loans held for investment">90,236,721</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zXpEi3sgBUXl" style="width: 10%; text-align: right" title="Mortgage loans held for investment, estimated fair value">90,236,721</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Residential construction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z9tsvIGtoLrj" style="text-align: right" title="Mortgage loans held for investment">120,783,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zdD3g08e6tGe" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3132">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zEibFnbhXpR6" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3134">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zvhEb68Krnch" style="text-align: right" title="Mortgage loans held for investment">120,783,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zYbddDEAfwVf" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">120,783,301</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zuw19lVdJmTg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">57,892,320</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zobLnPPkAPM3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3142">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zr01fcW46pCa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3144">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zXDrWKtzk2Dg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">56,552,307</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zLeQ339yxuX1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment, estimated fair value">56,552,307</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mortgage loans held for investment, net</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zLpq8PNe2mPi" style="text-align: right" title="Mortgage loans held for investment">271,049,585</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zGDAHUkb1U94" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3152">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_ztNA3iYHbave" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3154">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_ztGenfIa1iQc" style="text-align: right" title="Mortgage loans held for investment">267,572,329</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zNQyM74B3V51" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">267,572,329</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Policy loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zeKAyPgSRYoa" style="text-align: right" title="Other investments and policy loans">13,020,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zWGYyk95sJwk" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3162">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zqRp6ycLUZIi" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3164">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zxqqOUsOzrVk" style="text-align: right" title="Other investments and policy loans">13,020,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FairValueOfPolicyAndOtherLoansReceivable_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zryo07fTvyX1" style="text-align: right" title="Other investments and policy loans, estimated fair value">13,020,654</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F42_z2PsfiQl9gv5" style="text-align: left">Insurance assignments, net (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zqDxhSefMmN3" style="text-align: right" title="Other investments and policy loans">39,466,608</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zocM8KW4iO8b" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3172">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zv5fqNFacael" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3174">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zbQlrKBJ2XKj" style="text-align: right" title="Other investments and policy loans">39,466,608</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--FairValueOfPolicyAndOtherLoansReceivable_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zm5wqlOCqMOi" style="text-align: right" title="Other investments and policy loans, estimated fair value">39,466,608</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F47_zukEJCf36p8d" style="text-align: left">Restricted assets (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RestrictedInvestments_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zFQVaAxrv1k6" style="text-align: right" title="Restricted assets">1,377,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--RestrictedInvestments_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zolImUFbnv2f" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3182">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--RestrictedInvestments_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zN35yti7ROH4" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3184">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RestrictedInvestments_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zMbZbuh1QtF2" style="text-align: right" title="Restricted assets">1,377,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--RestrictedInvestmentsAtFairValue_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zPTd4ZKodsi9" style="text-align: right" title="Restricted assets, estimated fair value">1,377,183</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_F42_zK2ucrv4oyN8" style="text-align: left">Cemetery perpetual care trust investments (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zfIY0iqYbWv1" style="text-align: right" title="Cemetery perpetual care trust investments">2,271,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zUAYRMjFFyA2" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3192">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zLdzrx1V4WTh" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3194">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_z6RG0crkgXh5" style="text-align: right" title="Cemetery perpetual care trust investments">2,271,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueOfCemeteryPerpetualCareTrustInvestments_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zKUWWNhfCys9" style="text-align: right" title="Cemetery perpetual care trust investments, estimated fair value">2,271,516</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage servicing rights, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zDRStM6ioD15" style="text-align: right" title="Mortgage servicing rights">3,442,352</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_z49oASZGXtP5" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3202">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zrqOkn3OksD9" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3204">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_z1R9WzQjj7d" style="text-align: right" title="Mortgage servicing rights">4,790,912</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_z9Zw2EhNxs66" style="text-align: right" title="Mortgage servicing rights, estimated fair value">4,790,912</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Bank and other loans payable</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zNiA9vHTVts1" style="text-align: right" title="Bank and other loans payable">(103,301,721</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zxmr666YODYj" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3212">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zmMT4rOTYWLj" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3214">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zApGEzh80Gm6" style="text-align: right" title="Bank and other loans payable">(103,301,721</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--LoansPayableFairValueDisclosure_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zf3z5eRe0UT7" style="text-align: right" title="Bank and other loans payable, fair value">(103,301,721</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Policyholder account balances (3)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_z4YaLYCZiR7e" style="text-align: right" title="Future policy benefits and unpaid claims">(40,389,204</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_z6sMbuFjc0C2" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3222">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zRx4OOS4zzBg" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3224">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zpSSjp4wpG64" style="text-align: right" title="Future policy benefits and unpaid claims">(40,878,607</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_z8gtFhiGEuS" style="text-align: right" title="Future policy benefits and unpaid claims, estimated fair value">(40,878,607</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Future policy benefits - annuities (3)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zGUeyasmGtfi" style="text-align: right" title="Future policy benefits and unpaid claims">(106,259,062</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zjVUnQ9EKvJb" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3232">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zr5iVN1T3nOg" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3234">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20230630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_z3Jpbwp3SwLg" style="text-align: right" title="Future policy benefits and unpaid claims">(124,475,238</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20230630__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_z9qCqdAXMYc5" style="text-align: right" title="Future policy benefits and unpaid claims, estimated fair value">(124,475,238</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F01_ztgx1U6eKQ2b" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1C_zmALsPPtcrx4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other investments and policy loans on the condensed consolidated balance sheets</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F01_zGXT7HxjQ57g" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F15_zn7JTaeMyNbd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mortgage loans held for investment</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0B_zhmmHvnbbFZe" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F11_zsiYklNSwJuf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in future policy benefits and unpaid claims on the condensed consolidated balance sheets</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8) <span style="text-decoration: underline">Fair Value of Financial Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying values and estimated fair values for such financial instruments, and their corresponding placement in the fair value hierarchy, are summarized as follows as of December 31, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Carrying Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">        </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">           </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mortgage loans held for investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 30%">Residential</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zhDCuS3Oxkef" style="width: 10%; text-align: right" title="Mortgage loans held for investment">90,290,776</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_z74Ax3QOBf5l" style="width: 10%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3245">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zZJ91hnbr8e5" style="width: 10%; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3247">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zjRduv5d3Zud" style="width: 10%; text-align: right" title="Mortgage loans held for investment">88,575,293</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--ResidentialMortgageMember_zpmEQTiXZ3Qj" style="width: 10%; text-align: right" title="Mortgage loans held for investment, estimated fair value">88,575,293</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Residential construction</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zpOY9iJ4UN8e" style="text-align: right" title="Mortgage loans held for investment">172,139,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zd7OZEb7sr03" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3255">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_z6TGXcjXEFU4" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3257">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zKYrDyKLutv3" style="text-align: right" title="Mortgage loans held for investment">172,139,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--ResidentialConstructionMember_zk3hxyKGni0f" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">172,139,077</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Commercial</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_ziBfVrGmfl25" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">45,694,074</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zDnSty53Eq0g" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3265">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zd9FCBRke9Qg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3267">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zvUdIOS5sds4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment">44,079,537</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CommercialLoanMember_zUQSXAeyBSrf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans held for investment, estimated fair value">44,079,537</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Mortgage loans held for investment, net</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zDiUopTaXglk" style="text-align: right" title="Mortgage loans held for investment">308,123,927</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zRxCMYFoqDXh" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3275">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zE6Ycpy36BJ6" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3277">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_zZhTLAipGCKl" style="text-align: right" title="Mortgage loans held for investment">304,793,907</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--FinancialInstrumentsOwnedMortgagesMortgageBackedAndAssetBackedSecuritiesAtFairValue_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--MortgageLoansNet1Member_z1GSv93fOI36" style="text-align: right" title="Mortgage loans held for investment, estimated fair value">304,793,907</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Policy loans</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zjJaWOZUEXai" style="text-align: right" title="Other investments and policy loans">13,095,473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_z2cOgwkdlv9" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3285">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zTmrkccTZ5vl" style="text-align: right" title="Mortgage loans held for investment"><span style="-sec-ix-hidden: xdx2ixbrl3287">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zszZByxvGO0k" style="text-align: right" title="Other investments and policy loans">13,095,473</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FairValueOfPolicyAndOtherLoansReceivable_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--PolicyLoanMember_zu9d6TwHu8Fa" style="text-align: right" title="Other investments and policy loans, estimated fair value">13,095,473</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Insurance assignments, net (1)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zviXsVSBfXQj" style="text-align: right" title="Other investments and policy loans">45,332,585</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zbPeKND7XWtd" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3295">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zi6HEyrht7r1" style="text-align: right" title="Other investments and policy loans"><span style="-sec-ix-hidden: xdx2ixbrl3297">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--PolicyAndOtherLoansReceivableNet1_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_zhUncdXi6amf" style="text-align: right" title="Other investments and policy loans">45,332,585</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--FairValueOfPolicyAndOtherLoansReceivable_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--InsuranceAssignmentsMember_fKDEp_z5yjsD990Tyh" style="text-align: right" title="Other investments and policy loans, estimated fair value">45,332,585</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted assets (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RestrictedInvestments_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zU3BWbvXYghl" style="text-align: right" title="Restricted assets">1,731,469</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RestrictedInvestments_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zvzVOQkNQO5f" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3305">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--RestrictedInvestments_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zxNASAX1euNc" style="text-align: right" title="Restricted assets"><span style="-sec-ix-hidden: xdx2ixbrl3307">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--RestrictedInvestments_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zOHbEtg09wz4" style="text-align: right" title="Restricted assets">1,731,469</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RestrictedInvestmentsAtFairValue_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssets1Member_fKDIp_zMKOtdIXyYi7" style="text-align: right" title="Restricted assets, estimated fair value">1,731,469</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cemetery perpetual care trust investments (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zGGGu4pwwJV4" style="text-align: right" title="Cemetery perpetual care trust investments">1,506,517</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_z7MXn8NTBLY9" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3315">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_z5c2ZzBThVW" style="text-align: right" title="Cemetery perpetual care trust investments"><span style="-sec-ix-hidden: xdx2ixbrl3317">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_zVbH97vlkbXd" style="text-align: right" title="Cemetery perpetual care trust investments">1,506,517</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--FairValueOfCemeteryPerpetualCareTrustInvestments_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestments2Member_fKDIp_z8tZJboaG4T2" style="text-align: right" title="Cemetery perpetual care trust investments, estimated fair value">1,506,517</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Mortgage servicing rights, net</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zfgEIo7JItz2" style="text-align: right" title="Mortgage servicing rights">3,039,765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zJNp4mjZMbL1" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3325">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zMcfiEacstBe" style="text-align: right" title="Mortgage servicing rights"><span style="-sec-ix-hidden: xdx2ixbrl3327">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_zeKbry3Qpumf" style="text-align: right" title="Mortgage servicing rights">3,927,877</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20221231__us-gaap--FinancialInstrumentAxis__custom--MortgageServicingRightsMember_z38K3XdsZp9h" style="text-align: right" title="Mortgage servicing rights, estimated fair value">3,927,877</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Bank and other loans payable</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_z7sQjyzUb4ni" style="text-align: right" title="Bank and other loans payable">(161,712,804</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_znd6DZC7diyf" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3335">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zytUYw06OT26" style="text-align: right" title="Bank and other loans payable"><span style="-sec-ix-hidden: xdx2ixbrl3337">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--LoansPayableToBank_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zbts7txPxmw8" style="text-align: right" title="Bank and other loans payable">(161,712,804</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--LoansPayableFairValueDisclosure_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--BankAndOtherLoansPayableMember_zVJ7gIcJktr8" style="text-align: right" title="Bank and other loans payable, fair value">(161,712,804</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Policyholder account balances (3)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zoFA8ieeTJ6i" style="text-align: right" title="Future policy benefits and unpaid claims">(41,146,171</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zLSaM7tYTZw1" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3345">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zzObWccpmMzl" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3347">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zoM3AEu07mKc" style="text-align: right" title="Future policy benefits and unpaid claims">(42,181,089</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--PolicyholderAccountBalancesMember_fKDMp_zlJuNpXn1Ojd" style="text-align: right" title="Future policy benefits and unpaid claims, estimated fair value">(42,181,089</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Future policy benefits - annuities (3)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zSei8AN8G4ll" style="text-align: right" title="Future policy benefits and unpaid claims">(106,637,094</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zpxQVWhe8gFa" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3355">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zC6Rrl9E95M8" style="text-align: right" title="Future policy benefits and unpaid claims"><span style="-sec-ix-hidden: xdx2ixbrl3357">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--LiabilityForFuturePolicyBenefitsAndUnpaidClaimsAndClaimsAdjustmentExpense_iNI_pp0p0_di_c20221231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zztLuZ9YTgxj" style="text-align: right" title="Future policy benefits and unpaid claims">(126,078,031</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FairValueOfFuturePolicyBenefitsAndUnpaidClaims_iNI_pp0p0_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--FuturePolicyBenefitsAnnuitiesMember_fKDMp_zoL2RFpxuSj8" style="text-align: right" title="Future policy benefits and unpaid claims, estimated fair value">(126,078,031</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F04_zKuTMSk2ZOkb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F1A_zf605Gq23Vrj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other investments and policy loans on the consolidated balance sheets</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0E_zu8iCXHSWGI3" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F14_zxszlBMgU7m3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mortgage loans held for investment</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F07_z54bVg8a5iXi" style="width: 15pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span id="xdx_F1E_zYphCRd1FfY7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in future policy benefits and unpaid claims on the consolidated balance sheets</span></td> </tr></table> 92373964 90236721 90236721 120783301 120783301 120783301 57892320 56552307 56552307 271049585 267572329 267572329 13020654 13020654 13020654 39466608 39466608 39466608 1377183 1377183 1377183 2271516 2271516 2271516 3442352 4790912 4790912 103301721 103301721 103301721 40389204 40878607 40878607 106259062 124475238 124475238 90290776 88575293 88575293 172139077 172139077 172139077 45694074 44079537 44079537 308123927 304793907 304793907 13095473 13095473 13095473 45332585 45332585 45332585 1731469 1731469 1731469 1506517 1506517 1506517 3039765 3927877 3927877 161712804 161712804 161712804 41146171 42181089 42181089 106637094 126078031 126078031 0.015 0.065 <p id="xdx_80E_eus-gaap--DerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_zFfVFn4SZ4Ld" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9) <span style="text-decoration: underline"><span id="xdx_825_zCaMFskJxoBh">Derivative Instruments</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mortgage Banking Derivatives</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Loan Commitments</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is exposed to price risk due to the potential impact of changes in interest rates on the values of loan commitments from the time a loan commitment is made to an applicant to the time the loan that would result from the exercise of that loan commitment is funded. Managing price risk is complicated by the fact that the ultimate percentage of loan commitments that will be exercised (i.e., the number of loans that will be funded) fluctuates. The probability that a loan will not be funded or the loan application is denied or withdrawn within the terms of the commitment is driven by a number of factors, particularly the change, if any, in mortgage rates following the issuance of the loan commitment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In general, the probability of funding increases if mortgage rates rise and decreases if mortgage rates fall. This is due primarily to the relative attractiveness of current mortgage rates compared to the applicant’s committed rate. The probability that a loan will not be funded within the terms of the mortgage loan commitment also is influenced by the source of the applications (retail, broker or correspondent channels), proximity to rate lock expiration, purpose for the loan (purchase or refinance), product type and the application approval status. The Company has developed fallout estimates using historical data that take into account all of the variables, as well as renegotiations of rate and point commitments that tend to occur when mortgage rates fall. These fallout estimates are used to estimate the number of loans that the Company expects to be funded within the terms of the loan commitments and are updated periodically to reflect the most current data.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company estimates the fair value of a loan commitment based on the change in estimated fair value of the underlying mortgage loan, quoted mortgage-backed securities (“MBS”) prices, estimates of the fair value of mortgage servicing rights, and an estimate of the probability that the mortgage loan will fund within the terms of the commitment net of estimated commission expense. The change in fair value of the underlying mortgage loan is measured from the date the loan commitment is issued and is shown net of related expenses. Following issuance, the value of a loan commitment can be either positive or negative depending upon the change in value of the underlying mortgage loans. Fallout rates and other factors from the Company’s recent historical data are used to estimate the quantity and value of mortgage loans that will fund within the terms of the commitments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9) <span style="text-decoration: underline">Derivative Instruments</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Forward Sale Commitments</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company utilizes forward commitments to economically hedge the price risk associated with its outstanding mortgage loan commitments. A forward commitment protects the Company from losses on sales of the loans arising from exercise of the loan commitments. Management expects these types of commitments will experience changes in fair value opposite to changes in fair value of the loan commitments, thereby reducing earnings volatility related to the recognition in earnings of changes in the values of the commitments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The net changes in fair value of loan commitments and forward sale commitments are shown in current earnings as a component of mortgage fee income on the consolidated statements of earnings. Mortgage banking derivatives are shown in other assets and other liabilities and accrued expenses on the condensed consolidated balance sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Call and Put Options Derivatives</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company discontinued its use of selling “out of the money” call options on its equity securities and the use of selling put options as a source of revenue in the first quarter of 2023. The net changes in the fair value of call and put options are shown in current earnings as a component of realized gains (losses) on investments and other assets. Call and put options are shown in other liabilities and accrued expenses on the condensed consolidated balance sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eus-gaap--ScheduleOfDerivativeAssetsAtFairValueTableTextBlock_zn4V0q9hBRZ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table shows the fair value and notional amounts of derivative instruments:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zjMInmdkkIT9" style="display: none">Schedule of Derivative Assets at Fair Value</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Balance Sheet Location</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Notional Amount</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Asset Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Liability Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Notional Amount</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Asset Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Liability Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivatives not designated as hedging instruments:</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 11%; text-align: left">Loan commitments</td><td style="width: 2%"> </td> <td style="width: 11%; text-align: center">Other assets and Other liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zaFlOQIhD786" style="width: 9%; text-align: right" title="Derivative, notional amount">344,410,019</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zEwGHBxzXqXc" style="width: 9%; text-align: right" title="Derivative asset, notional amount">5,949,181</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zHWgYR58Qrgg" style="width: 9%; text-align: right" title="Derivative liability, notional amount">2,715,734</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zwed7R4zPhsb" style="width: 9%; text-align: right" title="Derivative, notional amount">453,371,808</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zY27HZymHIx9" style="width: 8%; text-align: right" title="Derivative asset, notional amount">4,089,859</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zBRPe7jMhWqc" style="width: 8%; text-align: right" title="Derivative liability, notional amount">1,382,979</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Call options</td><td> </td> <td style="text-align: center">Other liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--CallOptionMember_zW59ksM3SmR7" style="text-align: right" title="Derivative, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3386">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--CallOptionMember_z01wzbVzu8cg" style="text-align: right" title="Derivative asset, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3388">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--CallOptionMember_zObwNgr9Ovbb" style="text-align: right" title="Derivative liability, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3390">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--CallOptionMember_zMXrk45iIFpk" style="text-align: right" title="Derivative, notional amount">868,600</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--CallOptionMember_zfclHWnff1si" style="text-align: right" title="Derivative asset, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3394">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--CallOptionMember_z2bTaD1XXTk7" style="text-align: right" title="Derivative liability, notional amount">29,715</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Put options</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt">Other liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PutOptionMember_zmpNtLjCpUcb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3398">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PutOptionMember_zw7Ry0eOtfHg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative asset, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3400">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PutOptionMember_zE5q24FUCKb6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative liability, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3402">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PutOptionMember_z4BCxFOgvaDk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative, notional amount">654,500</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PutOptionMember_zM2IFF5YUz83" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative asset, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3406">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PutOptionMember_zzp4ctrLIr0k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative liability, notional amount">13,888</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zyY8mIB6hufj" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative, notional amount">344,410,019</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zqQsw8AMpW12" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative asset, notional amount">5,949,181</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zRZU6Il6G5ug" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, notional amount">2,715,734</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z7idZ5VlXcKj" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative, notional amount">454,894,908</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zc67P9RtkTx2" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative asset, notional amount">4,089,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zUMKDkX4aDs2" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, notional amount">1,426,582</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zjMMqxXeRFQb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_891_ecustom--ScheduleOfGainsAndLossesOnDerivativesTableTextBlock_zBiPLvqZn3yi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below presents the gains (losses) on derivatives. There were no gains or losses reclassified from accumulated other comprehensive income into income or gains or losses recognized in income on derivatives ineffective portion, or any amounts excluded from effective testing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_zHOToVr64tGf" style="display: none">Schedule of Gains and Losses on Derivatives</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="6" style="text-align: center">Net Amount Gain (Loss)</td><td> </td><td> </td> <td colspan="6" style="text-align: center">Net Amount Gain (Loss)</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Derivative</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Classification</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: left; padding-bottom: 2.5pt">Loan commitments</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="width: 15%; text-align: left; padding-bottom: 2.5pt">Mortgage fee income</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zvABjejP1eG3" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Loan commitments, Mortgage fee income">(151,382</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_ziXFq2t34KY" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Loan commitments, Mortgage fee income">(2,247,244</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zX8XWAio2iJd" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Loan commitments, Mortgage fee income">526,570</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_z2P7fNNjKvGb" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Loan commitments, Mortgage fee income">428,127</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Call and put options</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left; padding-bottom: 2.5pt">Gains on investments and other assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--CallAndPutOptionsMember_zw5siSRgA9Ta" style="border-bottom: Black 2.5pt double; text-align: right" title="Gain (loss) on derivatives"><span style="-sec-ix-hidden: xdx2ixbrl3432">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--CallAndPutOptionsMember_zNmUlK1xEEfc" style="border-bottom: Black 2.5pt double; text-align: right" title="Gain (loss) on derivatives">65,033</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--CallAndPutOptionsMember_zJDiod4YzAfc" style="border-bottom: Black 2.5pt double; text-align: right" title="Gain (loss) on derivatives">49,963</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--CallAndPutOptionsMember_zSFdU4X8s21d" style="border-bottom: Black 2.5pt double; text-align: right" title="Gain (loss) on derivatives">126,229</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zgSrmm7ZCXRh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eus-gaap--ScheduleOfDerivativeAssetsAtFairValueTableTextBlock_zn4V0q9hBRZ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table shows the fair value and notional amounts of derivative instruments:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zjMInmdkkIT9" style="display: none">Schedule of Derivative Assets at Fair Value</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Balance Sheet Location</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Notional Amount</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Asset Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Liability Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Notional Amount</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Asset Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Liability Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivatives not designated as hedging instruments:</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 11%; text-align: left">Loan commitments</td><td style="width: 2%"> </td> <td style="width: 11%; text-align: center">Other assets and Other liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zaFlOQIhD786" style="width: 9%; text-align: right" title="Derivative, notional amount">344,410,019</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zEwGHBxzXqXc" style="width: 9%; text-align: right" title="Derivative asset, notional amount">5,949,181</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zHWgYR58Qrgg" style="width: 9%; text-align: right" title="Derivative liability, notional amount">2,715,734</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zwed7R4zPhsb" style="width: 9%; text-align: right" title="Derivative, notional amount">453,371,808</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zY27HZymHIx9" style="width: 8%; text-align: right" title="Derivative asset, notional amount">4,089,859</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zBRPe7jMhWqc" style="width: 8%; text-align: right" title="Derivative liability, notional amount">1,382,979</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Call options</td><td> </td> <td style="text-align: center">Other liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--CallOptionMember_zW59ksM3SmR7" style="text-align: right" title="Derivative, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3386">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--CallOptionMember_z01wzbVzu8cg" style="text-align: right" title="Derivative asset, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3388">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--CallOptionMember_zObwNgr9Ovbb" style="text-align: right" title="Derivative liability, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3390">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--CallOptionMember_zMXrk45iIFpk" style="text-align: right" title="Derivative, notional amount">868,600</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--CallOptionMember_zfclHWnff1si" style="text-align: right" title="Derivative asset, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3394">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--CallOptionMember_z2bTaD1XXTk7" style="text-align: right" title="Derivative liability, notional amount">29,715</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Put options</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: center; padding-bottom: 1.5pt">Other liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PutOptionMember_zmpNtLjCpUcb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3398">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PutOptionMember_zw7Ry0eOtfHg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative asset, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3400">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PutOptionMember_zE5q24FUCKb6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative liability, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3402">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PutOptionMember_z4BCxFOgvaDk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative, notional amount">654,500</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PutOptionMember_zM2IFF5YUz83" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative asset, notional amount"><span style="-sec-ix-hidden: xdx2ixbrl3406">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PutOptionMember_zzp4ctrLIr0k" style="border-bottom: Black 1.5pt solid; text-align: right" title="Derivative liability, notional amount">13,888</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zyY8mIB6hufj" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative, notional amount">344,410,019</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zqQsw8AMpW12" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative asset, notional amount">5,949,181</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zRZU6Il6G5ug" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, notional amount">2,715,734</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DerivativeNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_z7idZ5VlXcKj" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative, notional amount">454,894,908</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--DerivativeAssetNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zc67P9RtkTx2" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative asset, notional amount">4,089,859</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--DerivativeLiabilityNotionalAmount_iI_pp0p0_c20221231__us-gaap--SubsidiarySaleOfStockAxis__custom--NetDerivativesLoanCommitmentsMember_zUMKDkX4aDs2" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, notional amount">1,426,582</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 344410019 5949181 2715734 453371808 4089859 1382979 868600 29715 654500 13888 344410019 5949181 2715734 454894908 4089859 1426582 <p id="xdx_891_ecustom--ScheduleOfGainsAndLossesOnDerivativesTableTextBlock_zBiPLvqZn3yi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below presents the gains (losses) on derivatives. There were no gains or losses reclassified from accumulated other comprehensive income into income or gains or losses recognized in income on derivatives ineffective portion, or any amounts excluded from effective testing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_zHOToVr64tGf" style="display: none">Schedule of Gains and Losses on Derivatives</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="6" style="text-align: center">Net Amount Gain (Loss)</td><td> </td><td> </td> <td colspan="6" style="text-align: center">Net Amount Gain (Loss)</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; text-align: center">Derivative</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: center">Classification</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%; text-align: left; padding-bottom: 2.5pt">Loan commitments</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="width: 15%; text-align: left; padding-bottom: 2.5pt">Mortgage fee income</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zvABjejP1eG3" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Loan commitments, Mortgage fee income">(151,382</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_ziXFq2t34KY" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Loan commitments, Mortgage fee income">(2,247,244</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_zX8XWAio2iJd" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Loan commitments, Mortgage fee income">526,570</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--LoanCommitmentsMember_z2P7fNNjKvGb" style="border-bottom: Black 2.5pt double; width: 13%; text-align: right" title="Loan commitments, Mortgage fee income">428,127</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Call and put options</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left; padding-bottom: 2.5pt">Gains on investments and other assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20230401__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--CallAndPutOptionsMember_zw5siSRgA9Ta" style="border-bottom: Black 2.5pt double; text-align: right" title="Gain (loss) on derivatives"><span style="-sec-ix-hidden: xdx2ixbrl3432">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20220401__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--CallAndPutOptionsMember_zNmUlK1xEEfc" style="border-bottom: Black 2.5pt double; text-align: right" title="Gain (loss) on derivatives">65,033</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20230101__20230630__us-gaap--SubsidiarySaleOfStockAxis__custom--CallAndPutOptionsMember_zJDiod4YzAfc" style="border-bottom: Black 2.5pt double; text-align: right" title="Gain (loss) on derivatives">49,963</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeGainLossOnDerivativeNet_pp0p0_c20220101__20220630__us-gaap--SubsidiarySaleOfStockAxis__custom--CallAndPutOptionsMember_zSFdU4X8s21d" style="border-bottom: Black 2.5pt double; text-align: right" title="Gain (loss) on derivatives">126,229</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> -151382 -2247244 526570 428127 65033 49963 126229 <p id="xdx_800_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z3R2h9qajLwh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10) <span style="text-decoration: underline"><span id="xdx_82E_zTwateS80ATb">Reinsurance, Commitments and Contingencies</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Reinsurance</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company follows the procedure of reinsuring risks in excess of a specified limit, which ranges from $<span id="xdx_90A_eus-gaap--ReinsurancePayable_iI_pp0p0_c20230630__srt--RangeAxis__srt--MinimumMember_zeqK1KxCFYpk" title="Reinsurance payable">25,000</span> to $<span id="xdx_903_eus-gaap--ReinsurancePayable_iI_pp0p0_c20230630__srt--RangeAxis__srt--MaximumMember_zM1Vps06RSWc" title="Reinsurance payable">100,000</span>. The Company is liable for these amounts in the event such reinsurers are unable to pay their portion of the claims. The Company evaluates the financial condition of reinsurers and monitors the concentration of credit risk. The Company has also assumed insurance from other companies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mortgage Loan Loss Settlements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Future loan losses can be extremely difficult to estimate. However, the Company believes that the Company’s reserve methodology and its current practice of property preservation allow it to estimate its potential losses on loans sold. See Note 4 to the condensed consolidated financial statements for additional information about the Company’s loan loss reserve.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Debt Covenants for Mortgage Warehouse Lines of Credit</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company, through its subsidiary SecurityNational Mortgage, has a $<span id="xdx_909_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20230630__us-gaap--LineOfCreditFacilityAxis__custom--WellsFargoBankNAMember_zWZe82VUVTo" title="Line of credit, maximum borrowing capacity">100,000,000</span> line of credit with Wells Fargo Bank N.A. <span id="xdx_90C_eus-gaap--LineOfCreditFacilityInterestRateDescription_c20230101__20230630__us-gaap--LineOfCreditFacilityAxis__custom--WellsFargoBankNAMember_zBB9i3rhA6Di" title="Line of credit, interest rate, description">The agreement charges interest at the 1-Month SOFR rate plus 2.1%</span> and expires on <span id="xdx_900_eus-gaap--LineOfCreditFacilityExpirationDate1_dd_c20230101__20230630__us-gaap--LineOfCreditFacilityAxis__custom--WellsFargoBankNAMember_zL3lWYHfVZ2e" title="Line of credit, maturity date">December 31, 2023</span> and will not be renewed as a result of the lender exiting the market place. SecurityNational Mortgage is required to comply with covenants for adjusted tangible net worth, unrestricted cash balance, the ratio of indebtedness to adjusted tangible net worth, and the liquidity overhead coverage ratio, and a quarterly gross profit of at least $<span id="xdx_90C_ecustom--AdjustmentOfDebt_iI_c20230630__us-gaap--LineOfCreditFacilityAxis__custom--WellsFargoBankNAMember_za8tWu7112X" title="Adjustment of debt">1.00</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company, through its subsidiary SecurityNational Mortgage, has a line of credit with Texas Capital Bank N.A. This agreement with the bank allows SecurityNational Mortgage to borrow up to $<span id="xdx_905_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20230630__us-gaap--LineOfCreditFacilityAxis__custom--TexasCapitalBankNAMember_zHTKBcuopd1b" title="Line of credit, maximum borrowing capacity">100,000,000</span> for the sole purpose of funding mortgage loans. <span id="xdx_903_eus-gaap--LineOfCreditFacilityInterestRateDescription_c20230101__20230630__us-gaap--LineOfCreditFacilityAxis__custom--TexasCapitalBankNAMember_zyc8vEYgq8c8" title="Line of credit, interest rate, description">The agreement charges interest at the 1-Month SOFR rate plus 2%</span> and matures on <span id="xdx_902_eus-gaap--LineOfCreditFacilityExpirationDate1_dd_c20230101__20230630__us-gaap--LineOfCreditFacilityAxis__custom--TexasCapitalBankNAMember_zUdETviNQ51e" title="Line of credit, maturity date">November 9, 2023</span>. The Company is required to comply with covenants for adjusted tangible net worth, unrestricted cash balance, and minimum combined pre-tax income (excluding any changes in the fair value of mortgage servicing rights) of at least $<span id="xdx_904_ecustom--AdjustmentOfDebt_iI_c20230630__us-gaap--LineOfCreditFacilityAxis__custom--TexasCapitalBankNAMember_zkbvd6lrntCh" title="Adjustment of debt">1.00</span> on a rolling four-quarter basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company through its subsidiary SecurityNational Mortgage, has a line of credit with Comerica Bank. This agreement with the bank allows SecurityNational Mortgage to borrow up to $<span id="xdx_90E_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20230630__us-gaap--LineOfCreditFacilityAxis__custom--ComericaBankMember_zoQQicyQOF8a" title="Line of credit, maximum borrowing capacity">75,000,000</span> for the sole purpose of funding mortgage loans. <span id="xdx_905_eus-gaap--LineOfCreditFacilityInterestRateDescription_c20230101__20230630__us-gaap--LineOfCreditFacilityAxis__custom--ComericaBankMember_zTMzeaJAZ6Ng" title="Line of credit, interest rate, description">The agreement charges interest at the 1-Month SOFR rate plus 2.50%</span> and expires on <span id="xdx_900_eus-gaap--LineOfCreditFacilityExpirationDate1_c20230101__20230630__us-gaap--LineOfCreditFacilityAxis__custom--ComericaBankMember_zFmB4yijnevj" title="Line of credit, maturity date">December 31, 2023</span> and will not be renewed as a result of the lender exiting the market place. The Company is required to comply with covenants for adjusted tangible net worth, unrestricted cash balance, and minimum combined pre-tax income (excluding any changes in the fair value of mortgage servicing rights) of at least $<span id="xdx_90F_ecustom--AdjustmentOfDebt_iI_c20230630__us-gaap--LineOfCreditFacilityAxis__custom--ComericaBankMember_z6DPZ2AREDn6" title="Adjustment of debt">1.00</span> on a rolling twelve months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company through its subsidiary SecurityNational Mortgage, has a line of credit with U.S Bank. This agreement with the bank allows SecurityNational Mortgage to borrow up to $<span id="xdx_903_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_pp0p0_c20230630__us-gaap--LineOfCreditFacilityAxis__custom--USBankMember_zkdHQ1IvGEjj" title="Line of credit, maximum borrowing capacity">25,000,000</span> for the sole purpose of funding mortgage loans. <span id="xdx_908_eus-gaap--LineOfCreditFacilityInterestRateDescription_c20230101__20230630__us-gaap--LineOfCreditFacilityAxis__custom--USBankMember_za6TGQL226hl" title="Line of credit, interest rate, description">The agreement charges interest at 2.10% plus the greater of (i) 0%</span>, and (ii) the one-month forward-looking term rate based on SOFR and matures on <span id="xdx_90C_eus-gaap--LineOfCreditFacilityExpirationDate1_c20230101__20230630__us-gaap--LineOfCreditFacilityAxis__custom--USBankMember_zVrvepidOxDd" title="Line of credit, maturity date">December 1, 2023</span>. The Company is required to comply with covenants for adjusted tangible net worth, unrestricted cash balance, and minimum combined pre-tax income (excluding any changes in the fair value of mortgage servicing rights) of at least $<span id="xdx_900_ecustom--AdjustmentOfDebt_iI_c20230630__us-gaap--LineOfCreditFacilityAxis__custom--USBankMember_zOUrnj2RQoTk" title="Adjustment of debt">1.00</span> on a rolling twelve months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10) <span style="text-decoration: underline">Reinsurance, Commitments and Contingencies</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The agreements for warehouse lines include cross default provisions in that a covenant violation under one agreement constitutes a covenant violation under the other agreement. As of June 30, 2023, the Company was not in compliance with the net income covenant and has received or is in the process of receiving waivers from the warehouse banks. In the unlikely event the Company is required to repay the outstanding advances of approximately $<span id="xdx_901_eus-gaap--LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod_c20230101__20230630_zMYYcB33bbi3" title="Repayment of outstanding advances">7,100,000</span> on the warehouse line that has not provided a covenant waiver, the Company has sufficient cash and borrowing capacity on the warehouse lines that have provided covenant waivers to fund its origination activities. The Company has performed an internal analysis of its funding capacities of both internal and external sources and has determined that there are sufficient funds to continue its business model. The Company continues to negotiate other warehouse lines with other lenders.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Other Contingencies and Commitments</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has entered into commitments to fund construction and land development loans and has also provided financing for land acquisition and development. As of June 30, 2023, the Company’s commitments were approximately $<span id="xdx_901_eus-gaap--OtherCommitment_iI_pp0p0_c20230630_zdcK318xSDw1" title="Other commitments">170,804,000</span> for these loans, of which $<span id="xdx_90C_ecustom--PaymentForOtherLiabilities_pp0p0_c20230101__20230630_zEzjELTjjzz8" title="Payment for other liabilities">124,975,445</span> had been funded. The Company will advance funds once the work has been completed and an independent inspection is made. The maximum loan commitment ranges between <span id="xdx_909_ecustom--LoanCommitmentRanges_iI_dp_uPure_c20230630__us-gaap--DebtInstrumentAxis__us-gaap--LoansMember__srt--RangeAxis__srt--MinimumMember_zy2TqzzfznI8" title="Loan commitment ranges">50</span>% and <span id="xdx_90A_ecustom--LoanCommitmentRanges_iI_dp_uPure_c20230630__us-gaap--DebtInstrumentAxis__us-gaap--LoansMember__srt--RangeAxis__srt--MaximumMember_zUXtBLvWHAm6" title="Loan commitment ranges">80</span>% of appraised value. The Company receives fees and interest for these loans and the interest rate is generally fixed <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20230630__us-gaap--DebtInstrumentAxis__us-gaap--LoansMember__srt--RangeAxis__srt--MinimumMember_zPDQUdJE45F1" title="Interest rate">5.25</span>% to <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20230630__us-gaap--DebtInstrumentAxis__us-gaap--LoansMember__srt--RangeAxis__srt--MaximumMember_zTt8qOGLZKi1" title="Interest rate">8.50</span>% per annum. Maturities range between six and eighteen months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company belongs to a captive insurance group for certain casualty insurance, worker compensation and liability programs. Insurance reserves are maintained relative to these programs. The level of exposure from catastrophic events is limited by the purchase of stop-loss and aggregate liability reinsurance coverage. When estimating the insurance liabilities and related reserves, the captive insurance management considers a number of factors, which include historical claims experience, demographic factors, severity factors and valuations provided by independent third-party actuaries. If actual claims or adverse development of loss reserves occurs and exceed these estimates, additional reserves may be required. The estimation process contains uncertainty since captive insurance management must use judgment to estimate the ultimate cost that will be incurred to settle reported claims and unreported claims for incidents incurred but not reported as of the balance sheet date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is a defendant in various other legal actions arising from the normal conduct of business. Management believes that none of the actions, if adversely determined, will have a material effect on the Company’s financial position or results of operations. Based on management’s assessment and legal counsel’s representations concerning the likelihood of unfavorable outcomes, no amounts have been accrued for the above claims in the consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is not a party to any other material legal proceedings outside the ordinary course of business or to any other legal proceedings, which, if adversely determined, would have a material adverse effect on its financial condition or results of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 25000 100000 100000000 The agreement charges interest at the 1-Month SOFR rate plus 2.1% 2023-12-31 1.00 100000000 The agreement charges interest at the 1-Month SOFR rate plus 2% 2023-11-09 1.00 75000000 The agreement charges interest at the 1-Month SOFR rate plus 2.50% 2023-12-31 1.00 25000000 The agreement charges interest at 2.10% plus the greater of (i) 0% 2023-12-01 1.00 7100000 170804000 124975445 0.50 0.80 0.0525 0.0850 <p id="xdx_800_eus-gaap--IntangibleAssetsDisclosureTextBlock_zmytbMPPFX7d" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11) <span style="text-decoration: underline"><span id="xdx_829_zg1vVko7Frm">Mortgage Servicing Rights</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company initially records these MSRs at fair value as discussed in Note 8.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">After being initially recorded at fair value, MSRs backed by mortgage loans are accounted for using the amortization method. Amortization expense is included in other expenses on the consolidated statements of earnings. MSR amortization is determined by amortizing the MSR balance in proportion to, and over the period of the estimated future net servicing income of the underlying financial assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company periodically assesses MSRs for impairment. Impairment occurs when the current fair value of the MSR falls below the asset’s carrying value (carrying value is the amortized cost reduced by any related valuation allowance). If MSRs are impaired, the impairment is recognized in current-period earnings and the carrying value of the MSRs is adjusted through a valuation allowance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management periodically reviews the various loan strata to determine whether the value of the MSRs in a given stratum is impaired and likely to recover. When management deems recovery of the value to be unlikely in the foreseeable future, a write-down of the cost of the MSRs for that stratum to its estimated recoverable value is charged to the valuation allowance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_ecustom--ScheduleOfMortgageServicingRightsTextBlock_zBhRBLrjyQP2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents the MSR activity:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zIOgrsUu6aEc" style="display: none">Schedule of Mortgage Servicing Rights</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20230630_zrWAonmLrxUl" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30,<br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20220101__20221231_zjot9ekjASNa" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ServicingAssetAtAmortizedValue_iS_z7URQWkXKcM1" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: left">Balance before valuation allowance at beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">3,039,765</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">53,060,455</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PaymentsToAcquireMortgageServicingRightsMSR_zcNKWPrb2xF5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">MSR additions resulting from loan sales <span id="xdx_F4F_z75MG3YTeO36">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">694,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,243,922</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AmortizationOfMortgageServicingRightsMSRs_iN_di_zh5cFf4t2FOl" style="vertical-align: bottom; background-color: White"> <td>Amortization <span id="xdx_F40_zTUxOIEp5892">(2)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(292,310</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,078,706</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_ecustom--SaleOfMortgageServicingRights_iN_di_zrKgH2IX5tXd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Sale of MSRs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3505">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(51,185,906</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_ecustom--MortgageServicingRightsWriteDownOtherThanTemporaryImpairment_zEsiqKo5Xkte" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Application of valuation allowance to write down MSRs with other than temporary impairment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3508">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3509">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ServicingAssetAtAmortizedValue_iE_znTr6EQmbC9i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Balance before valuation allowance at end of period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,442,352</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,039,765</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Valuation allowance for impairment of MSRs:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ValuationAllowanceImpairmentOfMortgageServicingRights_iS_zqhLsHL6YH4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance at beginning of year</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3514">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3515">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--MortgageServicingRightsMSRImpairmentRecovery_z7u6xneDWmg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3517">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3518">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--MortgageServicingRightsWriteDownOtherThanTemporaryImpairment_z5VVcOwMveD3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Application of valuation allowance to write down MSRs with other than temporary impairment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3520">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3521">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ValuationAllowanceImpairmentOfMortgageServicingRights_iE_zM9n1ZSa0Qx5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance at end of period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3523">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3524">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Mortgage servicing rights, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20230630_zqqZJVH49sQj" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage servicing rights, net">3,442,352</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20221231_zrK0dQD9p6th" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage servicing rights, net">3,039,765</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Estimated fair value of MSRs at end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20230630_zZHNqpKYlDQ8" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value of MSRs at end of period">4,790,912</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20221231_zl4xtevCH1v1" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value of MSRs at end of period">3,927,877</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F09_z1JBoWe83qve" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F19_z2zEvfmkbsyl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in mortgage fee income on the condensed consolidated statements of earnings</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F09_zI1z1ixPb1s2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F19_zYCI1vo0lFK8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other expenses on the condensed consolidated statements of earnings</span></td> </tr></table> <p id="xdx_8A8_zTZJJ5KyUtbb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">11) <span style="text-decoration: underline">Mortgage Servicing Rights</span> (Continued)</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> </p> <p id="xdx_89B_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zsV1pp5ixcsf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below summarizes the Company’s estimate of future amortization of its existing MSRs carried at amortized cost. This projection was developed using the assumptions made by management in its June 30, 2023 valuation of MSRs. The assumptions underlying the following estimate will change as market conditions and portfolio composition and behavior change, causing both actual and projected amortization levels to change over time. Therefore, the following estimates will change in a manner and amount not presently determinable by management.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_zsqnrYSaSYEb" style="display: none">Schedule of Finite-Lived Intangible Assets, Future Amortization Expense, Mortgage Servicing Rights</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_497_20230630_zazDc1eGwumh" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated MSR Amortization</td><td> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzrh9_zWErFo1Qp8ba" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">363,261</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzrh9_zm6Zhowe3I3h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">328,177</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzrh9_zeccFdfUe677" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,068</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzrh9_zWo5mdk8qXsk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">266,962</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzrh9_zzaWZ0k4el9a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">238,917</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzrh9_zhP3jEimkvq5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Thereafter</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,945,967</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzrh9_zJ8JkOSuhuy7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,442,352</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A7_zIiKFKpabBy4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_ztjfSMJZo2hk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company collected the following contractual servicing fee income and late fee income as reported in other revenues on the condensed consolidated statement of earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zCCGmA6suQdc" style="display: none">Schedule of Other Revenues</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49C_20230401__20230630_z1qoKP60PoI" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td> </td><td> </td> <td colspan="2" id="xdx_490_20220401__20220630_zZd5kKWgkZMk" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_492_20230101__20230630_zC779sNXYBwi" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td> </td><td> </td> <td colspan="2" id="xdx_493_20220101__20220630_zy8nOEtHdWt7" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended <br/> June 30,</td><td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended <br/> June 30,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td></tr> <tr id="xdx_400_eus-gaap--ContractuallySpecifiedServicingFeesAmount_maCSSFLzw3S_zBBDjgjXlBDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left"><span id="xdx_905_eus-gaap--ContractuallySpecifiedServicingFeeIncomeStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20230401__20230630_zveoVaMwO8Vk" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span id="xdx_903_eus-gaap--ContractuallySpecifiedServicingFeeIncomeStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20220401__20220630_zShJSXILqW26" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span id="xdx_90C_eus-gaap--ContractuallySpecifiedServicingFeeIncomeStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20230101__20230630_zQxfMGJMDPVh" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span id="xdx_90F_eus-gaap--ContractuallySpecifiedServicingFeeIncomeStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20220101__20220630_z0TKFbAGSLBe" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span style="-sec-ix-hidden: xdx2ixbrl3558"><span style="-sec-ix-hidden: xdx2ixbrl3559"><span style="-sec-ix-hidden: xdx2ixbrl3560"><span style="-sec-ix-hidden: xdx2ixbrl3561">Contractual servicing fees</span></span></span></span></span></span></span></span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">233,218</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">4,694,969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">643,618</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">9,201,229</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LateFeeIncomeGeneratedByServicingFinancialAssetsAmount_maCSSFLzw3S_z82BtLtuQEE" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span id="xdx_905_eus-gaap--LateFeeIncomeServicingFinancialAssetStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20230401__20230630_z9IFnlPdpumg" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span id="xdx_90D_eus-gaap--LateFeeIncomeServicingFinancialAssetStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20220401__20220630_zlOAiym6zGQ2" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span id="xdx_90B_eus-gaap--LateFeeIncomeServicingFinancialAssetStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20230101__20230630_zHTGpetg8Uqh" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span id="xdx_905_eus-gaap--LateFeeIncomeServicingFinancialAssetStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20220101__20220630_zNNdIiQoN0Y3" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span style="-sec-ix-hidden: xdx2ixbrl3567"><span style="-sec-ix-hidden: xdx2ixbrl3568"><span style="-sec-ix-hidden: xdx2ixbrl3569"><span style="-sec-ix-hidden: xdx2ixbrl3570">Late fees</span></span></span></span></span></span></span></span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,008</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">81,597</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">63,321</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">181,635</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ContractuallySpecifiedServicingFeesLateFeesAndAncillaryFeesEarnedInExchangeForServicingFinancialAssets_iT_mtCSSFLzw3S_zHtt2Lyb1tOe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">247,226</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,776,566</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">706,939</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,382,864</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AF_zH4b2jFGMQAk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_890_ecustom--SummaryOfUnpaidPrincipalBalancesOfTheServicingPortfolioTextBlock_zKAg8l3Es53" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a summary of the unpaid principal balances (“UPB”) of the servicing portfolio.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zUhn7nhiiYhk" style="display: none">Summary of Unpaid Principal Balances of the Servicing Portfolio</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/> 2023</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2022</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Servicing UPB</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--ServicingUnpaidPrincipalBalance_iI_pp0p0_c20230630_ztWf850m7Jwj" style="width: 16%; text-align: right" title="Servicing unpaid principal balance">403,651,388</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--ServicingUnpaidPrincipalBalance_iI_pp0p0_c20221231_zivXJFTWVFo" style="width: 16%; text-align: right" title="Servicing unpaid principal balance">360,023,384</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zKiPE3dHwkYd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_89E_ecustom--AssumptionsUsedInDeterminingMsrValueTextBlock_zQ0fx5tHEwQ9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following key assumptions were used in determining MSR value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zySrWTvRAI5i" style="display: none">Schedule of Assumptions Used in Determining MSR Value</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Prepayment<br/> Speeds</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Average<br/> Life (Years)</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Discount<br/> Rate</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">June 30, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--PrepaymentSpeeds_uPure_c20230101__20230630_zwbdUcgCjeAc" style="width: 14%; text-align: right" title="Prepayment speed">8.70</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90F_ecustom--AverageLifeInYears_dtY_c20230101__20230630_zpSFs60oTXEi" title="Average life">8.24</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--DiscountRate_uPure_c20230101__20230630_zJ9fJiRWUQ41" style="width: 14%; text-align: right" title="Discount rate">11.57</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--PrepaymentSpeeds_uPure_c20220101__20221231_zZuP1vzzh9Mh" style="text-align: right" title="Prepayment speed">8.12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--AverageLifeInYears_dtY_c20220101__20221231_zFcsZBvA2vmg" title="Average life">8.49</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--DiscountRate_uPure_c20220101__20221231_zUZuSTnmnPN4" style="text-align: right" title="Discount rate">11.95</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A7_zfHxJ8RYvLB7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 31, 2022, the Company sold certain of its MSRs. The MSRs related to mortgage loans previously originated by the Company in aggregate unpaid principal amount of approximately $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_pn7n9_c20221031_zRULgv54Jmu9" title="Mortgage loans unpaid principal amount">7.02</span> billion. As a result of the sale, the book value of the Company’s MSRs decreased $<span id="xdx_900_ecustom--SaleOfMortgageServicingRights_c20221031__20221031_zleKWNMjb7ui" title="Sale of mortgage servicing rights">51,185,906</span> and generated a gain of $<span id="xdx_90D_eus-gaap--GainLossOnSaleOfInvestments_c20221031__20221031_zkn1Kqb3jL09" title="Gain on sale of Mortgage servicing rights">34,051,938</span> included in mortgage fee income on the consolidated statements of earnings. Substantially all of the consideration was received by the Company with the remainder subject to certain holdbacks during transfer of the MSRs. The Company completed the physical transfer of files prior to its deadline. The holdbacks have been received in 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p id="xdx_899_ecustom--ScheduleOfMortgageServicingRightsTextBlock_zBhRBLrjyQP2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents the MSR activity:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zIOgrsUu6aEc" style="display: none">Schedule of Mortgage Servicing Rights</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230101__20230630_zrWAonmLrxUl" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30,<br/> 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20220101__20221231_zjot9ekjASNa" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ServicingAssetAtAmortizedValue_iS_z7URQWkXKcM1" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: left">Balance before valuation allowance at beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">3,039,765</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">53,060,455</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PaymentsToAcquireMortgageServicingRightsMSR_zcNKWPrb2xF5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">MSR additions resulting from loan sales <span id="xdx_F4F_z75MG3YTeO36">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">694,897</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,243,922</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AmortizationOfMortgageServicingRightsMSRs_iN_di_zh5cFf4t2FOl" style="vertical-align: bottom; background-color: White"> <td>Amortization <span id="xdx_F40_zTUxOIEp5892">(2)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(292,310</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,078,706</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_ecustom--SaleOfMortgageServicingRights_iN_di_zrKgH2IX5tXd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Sale of MSRs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3505">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(51,185,906</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_ecustom--MortgageServicingRightsWriteDownOtherThanTemporaryImpairment_zEsiqKo5Xkte" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Application of valuation allowance to write down MSRs with other than temporary impairment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3508">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3509">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ServicingAssetAtAmortizedValue_iE_znTr6EQmbC9i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Balance before valuation allowance at end of period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,442,352</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,039,765</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Valuation allowance for impairment of MSRs:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ValuationAllowanceImpairmentOfMortgageServicingRights_iS_zqhLsHL6YH4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Balance at beginning of year</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3514">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3515">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--MortgageServicingRightsMSRImpairmentRecovery_z7u6xneDWmg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3517">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3518">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--MortgageServicingRightsWriteDownOtherThanTemporaryImpairment_z5VVcOwMveD3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Application of valuation allowance to write down MSRs with other than temporary impairment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3520">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3521">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ValuationAllowanceImpairmentOfMortgageServicingRights_iE_zM9n1ZSa0Qx5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Balance at end of period</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3523">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3524">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Mortgage servicing rights, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20230630_zqqZJVH49sQj" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage servicing rights, net">3,442,352</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--ServicingAssetAtAmortizedValue_iI_pp0p0_c20221231_zrK0dQD9p6th" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage servicing rights, net">3,039,765</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Estimated fair value of MSRs at end of period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20230630_zZHNqpKYlDQ8" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value of MSRs at end of period">4,790,912</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--ServicingAssetAtFairValueAmount_iI_pp0p0_c20221231_zl4xtevCH1v1" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value of MSRs at end of period">3,927,877</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F09_z1JBoWe83qve" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span id="xdx_F19_z2zEvfmkbsyl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in mortgage fee income on the condensed consolidated statements of earnings</span></td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F09_zI1z1ixPb1s2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span id="xdx_F19_zYCI1vo0lFK8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other expenses on the condensed consolidated statements of earnings</span></td> </tr></table> 3039765 53060455 694897 10243922 292310 9078706 51185906 3442352 3039765 3442352 3039765 4790912 3927877 <p id="xdx_89B_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zsV1pp5ixcsf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below summarizes the Company’s estimate of future amortization of its existing MSRs carried at amortized cost. This projection was developed using the assumptions made by management in its June 30, 2023 valuation of MSRs. The assumptions underlying the following estimate will change as market conditions and portfolio composition and behavior change, causing both actual and projected amortization levels to change over time. Therefore, the following estimates will change in a manner and amount not presently determinable by management.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_zsqnrYSaSYEb" style="display: none">Schedule of Finite-Lived Intangible Assets, Future Amortization Expense, Mortgage Servicing Rights</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="text-align: center"> </td> <td colspan="2" id="xdx_497_20230630_zazDc1eGwumh" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated MSR Amortization</td><td> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzrh9_zWErFo1Qp8ba" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">363,261</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzrh9_zm6Zhowe3I3h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">328,177</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzrh9_zeccFdfUe677" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">299,068</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzrh9_zWo5mdk8qXsk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">266,962</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzrh9_zzaWZ0k4el9a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">238,917</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzrh9_zhP3jEimkvq5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Thereafter</td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,945,967</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzrh9_zJ8JkOSuhuy7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,442,352</td><td style="text-align: left"> </td></tr> </table> 363261 328177 299068 266962 238917 1945967 3442352 <p id="xdx_893_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_ztjfSMJZo2hk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company collected the following contractual servicing fee income and late fee income as reported in other revenues on the condensed consolidated statement of earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zCCGmA6suQdc" style="display: none">Schedule of Other Revenues</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49C_20230401__20230630_z1qoKP60PoI" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td> </td><td> </td> <td colspan="2" id="xdx_490_20220401__20220630_zZd5kKWgkZMk" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" id="xdx_492_20230101__20230630_zC779sNXYBwi" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td> </td><td> </td> <td colspan="2" id="xdx_493_20220101__20220630_zy8nOEtHdWt7" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended <br/> June 30,</td><td> </td><td> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended <br/> June 30,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td> </td></tr> <tr id="xdx_400_eus-gaap--ContractuallySpecifiedServicingFeesAmount_maCSSFLzw3S_zBBDjgjXlBDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left"><span id="xdx_905_eus-gaap--ContractuallySpecifiedServicingFeeIncomeStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20230401__20230630_zveoVaMwO8Vk" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span id="xdx_903_eus-gaap--ContractuallySpecifiedServicingFeeIncomeStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20220401__20220630_zShJSXILqW26" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span id="xdx_90C_eus-gaap--ContractuallySpecifiedServicingFeeIncomeStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20230101__20230630_zQxfMGJMDPVh" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span id="xdx_90F_eus-gaap--ContractuallySpecifiedServicingFeeIncomeStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20220101__20220630_z0TKFbAGSLBe" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span style="-sec-ix-hidden: xdx2ixbrl3558"><span style="-sec-ix-hidden: xdx2ixbrl3559"><span style="-sec-ix-hidden: xdx2ixbrl3560"><span style="-sec-ix-hidden: xdx2ixbrl3561">Contractual servicing fees</span></span></span></span></span></span></span></span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">233,218</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">4,694,969</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">643,618</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">9,201,229</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LateFeeIncomeGeneratedByServicingFinancialAssetsAmount_maCSSFLzw3S_z82BtLtuQEE" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span id="xdx_905_eus-gaap--LateFeeIncomeServicingFinancialAssetStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20230401__20230630_z9IFnlPdpumg" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span id="xdx_90D_eus-gaap--LateFeeIncomeServicingFinancialAssetStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20220401__20220630_zlOAiym6zGQ2" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span id="xdx_90B_eus-gaap--LateFeeIncomeServicingFinancialAssetStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20230101__20230630_zHTGpetg8Uqh" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span id="xdx_905_eus-gaap--LateFeeIncomeServicingFinancialAssetStatementOfIncomeOrComprehensiveIncomeExtensibleEnumeration_iP3us-gaap--ContractuallySpecifiedServicingFeesAmount_dxL_c20220101__20220630_zNNdIiQoN0Y3" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2023%23OtherIncome"><span style="-sec-ix-hidden: xdx2ixbrl3567"><span style="-sec-ix-hidden: xdx2ixbrl3568"><span style="-sec-ix-hidden: xdx2ixbrl3569"><span style="-sec-ix-hidden: xdx2ixbrl3570">Late fees</span></span></span></span></span></span></span></span></td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,008</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">81,597</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">63,321</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">181,635</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ContractuallySpecifiedServicingFeesLateFeesAndAncillaryFeesEarnedInExchangeForServicingFinancialAssets_iT_mtCSSFLzw3S_zHtt2Lyb1tOe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">247,226</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,776,566</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">706,939</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,382,864</td><td style="text-align: left"> </td></tr> </table> 233218 4694969 643618 9201229 14008 81597 63321 181635 247226 4776566 706939 9382864 <p id="xdx_890_ecustom--SummaryOfUnpaidPrincipalBalancesOfTheServicingPortfolioTextBlock_zKAg8l3Es53" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is a summary of the unpaid principal balances (“UPB”) of the servicing portfolio.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zUhn7nhiiYhk" style="display: none">Summary of Unpaid Principal Balances of the Servicing Portfolio</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, <br/> 2023</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2022</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Servicing UPB</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--ServicingUnpaidPrincipalBalance_iI_pp0p0_c20230630_ztWf850m7Jwj" style="width: 16%; text-align: right" title="Servicing unpaid principal balance">403,651,388</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--ServicingUnpaidPrincipalBalance_iI_pp0p0_c20221231_zivXJFTWVFo" style="width: 16%; text-align: right" title="Servicing unpaid principal balance">360,023,384</td><td style="width: 1%; text-align: left"> </td></tr> </table> 403651388 360023384 <p id="xdx_89E_ecustom--AssumptionsUsedInDeterminingMsrValueTextBlock_zQ0fx5tHEwQ9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following key assumptions were used in determining MSR value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zySrWTvRAI5i" style="display: none">Schedule of Assumptions Used in Determining MSR Value</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Prepayment<br/> Speeds</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Average<br/> Life (Years)</td><td> </td><td> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Discount<br/> Rate</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">June 30, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--PrepaymentSpeeds_uPure_c20230101__20230630_zwbdUcgCjeAc" style="width: 14%; text-align: right" title="Prepayment speed">8.70</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_90F_ecustom--AverageLifeInYears_dtY_c20230101__20230630_zpSFs60oTXEi" title="Average life">8.24</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--DiscountRate_uPure_c20230101__20230630_zJ9fJiRWUQ41" style="width: 14%; text-align: right" title="Discount rate">11.57</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--PrepaymentSpeeds_uPure_c20220101__20221231_zZuP1vzzh9Mh" style="text-align: right" title="Prepayment speed">8.12</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--AverageLifeInYears_dtY_c20220101__20221231_zFcsZBvA2vmg" title="Average life">8.49</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--DiscountRate_uPure_c20220101__20221231_zUZuSTnmnPN4" style="text-align: right" title="Discount rate">11.95</td><td style="text-align: left"> </td></tr> </table> 8.70 P8Y2M26D 11.57 8.12 P8Y5M26D 11.95 7020000000.00 51185906 34051938 <p id="xdx_801_eus-gaap--IncomeTaxDisclosureTextBlock_z7zVosEhtfW3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12) <span style="text-decoration: underline"><span id="xdx_82A_zv1cbrUyTAek">Income Taxes</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s overall effective tax rate for the three month periods ended June 30, 2023 and 2022 was <span id="xdx_908_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20230401__20230630_zlvQciwdloA7" title="Effective income tax rate reconciliation, percent">22.0</span>% and <span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20220401__20220630_zb3q8mnRScI1" title="Effective income tax rate reconciliation, percent">24.4</span>%, respectively, which resulted in a provision for income taxes of $<span id="xdx_90E_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20230401__20230630_zHnyoqO4h1zi" title="Provision for income taxes">1,796,627</span> and $<span id="xdx_90D_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20220401__20220630_z02e0D342WY5" title="Provision for income taxes">1,155,397</span>, respectively, and for the six month periods ended June 30, 2023 and 2022 was <span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20230101__20230630_zZTgZwpT6UNb" title="Effective income tax rate reconciliation, percent">22.0</span>% and <span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_c20220101__20220630_zlf3VCgqA8z3" title="Effective income tax rate reconciliation, percent">25.8</span>%, respectively, which resulted in a provision for income taxes of $<span id="xdx_90E_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20230101__20230630_zVYc3bQ9FVrl" title="Provision for income taxes">2,141,343</span> and $<span id="xdx_902_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20220101__20220630_zEe4nXwLZ6A5" title="Provision for income taxes">2,370,195</span>, respectively The Company’s effective tax rate differs from the U.S. federal statutory rate of <span id="xdx_906_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20230101__20230630_zxJ1bj8wIIqf" title="Federal statutory income tax rate, percent">21</span>% due to its benefit for state income taxes, along with certain permanent tax adjustments such as meals and entertainment and stock-based compensation. The decrease in the effective tax rate when compared to the prior year is primarily due to the Company’s state income tax provision.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interim income taxes are based on an estimated annualized effective tax rate applied to the respective quarterly periods, adjusted for discrete tax items in the period in which they occur. Although the Company believes its tax estimates are reasonable, the Company can make no assurance that the final tax outcome of these matters will not be different from that which it has reflected in its historical income tax provisions and accruals.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 0.220 0.244 1796627 1155397 0.220 0.258 2141343 2370195 0.21 <p id="xdx_801_eus-gaap--RevenueFromContractWithCustomerTextBlock_zhVSkFj10vBg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13) <span style="text-decoration: underline"><span id="xdx_827_ze3HbqmctHkj">Revenues from Contracts with Customers</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company reports revenues from contracts with customers pursuant to ASC No. 606, <i>Revenue from Contracts with Customers</i>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Information about Performance Obligations and Contract Balances</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s cemetery and mortuary segment sells a variety of goods and services to customers in both at-need and pre-need situations. Due to the timing of the fulfillment of the obligation, revenue is deferred until that obligation is fulfilled.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s three types of future obligations are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Pre-need Merchandise and Service Revenue</span></i>: All pre-need merchandise and service revenue is deferred, and the funds are placed in trust until the need arises, the merchandise is received or the service is performed. The trust is then relieved, and the revenue and commissions are recognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">At-need Specialty Merchandise Revenue</span></i>: At-need specialty merchandise revenue consists of customizable merchandise ordered from a manufacturer such as markers and bases. When specialty merchandise is ordered, it can take time to manufacture and deliver the product. Revenue is deferred until the at-need merchandise is received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Deferred Pre-need Land Revenue</span></i>: Deferred pre-need revenue and corresponding commissions are deferred until 10% of the funds are received from the customer through regular monthly payments. Deferred pre-need land revenue is not placed in trust.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Complete payment of the contract does not constitute fulfillment of the performance obligation. Goods or services are deferred until such time the service is performed or merchandise is received. Pre-need contracts are required to be paid in full prior to a customer using a good or service from a pre-need contract. Goods and services from pre-need contracts can be transferred when paid in full from one owner to another. In such cases, the Company will act as an agent in transferring the requested goods and services. A transfer of goods and services does not fulfill an obligation and revenue remains deferred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13) <span style="text-decoration: underline">Revenues from Contracts with Customers</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p id="xdx_896_ecustom--ScheduleOfOpeningAndClosingBalancesOfReceivablesContractAssetsAndContractLiabilitiesTextBlock_z8374TG6IwE3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The opening and closing balances of the Company’s receivables, contract assets and contract liabilities are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_z1OdQKIJRaXf" style="display: none">Schedule of Opening and Closing Balances of Receivables, Contract Assets and Contract Liabilities</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Contract Balances</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_F54_z2ZeKic89P92" style="border-bottom: Black 1.5pt solid; text-align: center">Receivables (1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Contract Asset</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Contract Liability</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Opening (January 1, 2023)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ContractWithCustomerAssetGross_iS_pp0p0_c20230101__20230630_fKDEp_z8SYei97jR7d" style="width: 14%; text-align: right" title="Receivables, beginning balance">5,392,779</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_908_eus-gaap--ContractWithCustomerAssetNet_iS_pp0p0_c20230101__20230630_zyzrhZgrdssg" title="Contract asset, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl3629">-</span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DeferredRevenue_iS_pp0p0_c20230101__20230630_zG4s0YDryjz1" style="width: 14%; text-align: right" title="Contract liability, beginning balance">16,226,836</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Closing (June 30, 2023)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ContractWithCustomerAssetGross_iE_pp0p0_c20230101__20230630_fKDEp_zsGSiLkpHmNj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Receivables, ending balance">5,814,731</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_908_eus-gaap--ContractWithCustomerAssetNet_iE_pp0p0_c20230101__20230630_z1bNWycjy5Q7" title="Contract asset, ending balance"><span style="-sec-ix-hidden: xdx2ixbrl3635">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--DeferredRevenue_iE_pp0p0_c20230101__20230630_znCIEupJqxW9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contract liability, ending balance">17,155,722</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Increase/(decrease)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--IncreaseDecreaseInAccountsReceivable_pp0p0_c20230101__20230630_fKDEp_zldroFEQK158" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in accounts receivable">421,952</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--IncreaseDecreaseInContractWithCustomerAsset_pp0p0_c20230101__20230630_zUWWJnf7EwBl" title="Increase (decrease) in contract asset"><span style="-sec-ix-hidden: xdx2ixbrl3641">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_pp0p0_c20230101__20230630_zysNz3zKqp58" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in contract liability">928,886</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Contract Balances</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_F52_zsLekgGH8JW1" style="border-bottom: Black 1.5pt solid; text-align: center">Receivables (1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Contract Asset</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Contract Liability</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Opening (January 1, 2022)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ContractWithCustomerAssetGross_iS_pp0p0_c20220101__20221231_fKDEp_zHEat4p5sPNl" style="width: 14%; text-align: right" title="Receivables, beginning balance">5,298,636</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90E_eus-gaap--ContractWithCustomerAssetNet_iS_pp0p0_c20220101__20221231_zuByYZpvtzHh" title="Contract asset, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl3647">-</span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DeferredRevenue_iS_pp0p0_c20220101__20221231_zsNaXCDW0JAl" style="width: 14%; text-align: right" title="Contract liability, beginning balance">14,508,022</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Closing (December 31, 2022)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ContractWithCustomerAssetGross_iE_pp0p0_c20220101__20221231_fKDEp_zpLIKYeUXU7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Receivables, ending balance">5,392,779</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_900_eus-gaap--ContractWithCustomerAssetNet_iE_pp0p0_c20220101__20221231_zuJOCvgKBHn8" title="Contract asset, ending balance"><span style="-sec-ix-hidden: xdx2ixbrl3653">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--DeferredRevenue_iE_pp0p0_c20220101__20221231_zTlCmGR4GVS9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contract liability, ending balance">16,226,836</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Increase/(decrease)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--IncreaseDecreaseInAccountsReceivable_pp0p0_c20220101__20221231_fKDEp_z6Ckol88byv5" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in accounts receivable">94,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--IncreaseDecreaseInContractWithCustomerAsset_pp0p0_c20220101__20221231_zinHatnFCqgg" title="Increase (decrease) in contract asset"><span style="-sec-ix-hidden: xdx2ixbrl3659">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_pp0p0_c20220101__20221231_ztQBQ5RxRmuf" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in contract liability">1,718,814</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="margin: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; text-decoration: underline; margin-top: 0pt; margin-bottom: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="text-decoration: underline"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F07_zbe82QQKpgfi" style="width: 15pt; text-align: right">(1)</td><td id="xdx_F1F_zyD4SLbFNTmb" style="text-align: justify">Included in Receivables, net on the condensed consolidated balance sheets</td> </tr></table> <p id="xdx_8AE_zs6u6CkiPO37" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amount of revenue recognized and included in the opening contract liability balance for the three month periods ended June 30, 2023 and 2022 was $<span id="xdx_905_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pp0p0_c20230401__20230630_zDQvwVjtWj9k" title="Revenue recognized included in the opening contract liability">1,116,566</span> and $<span id="xdx_903_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pp0p0_c20220401__20220630_zSviyH5YgbM1" title="Revenue recognized included in the opening contract liability">1,526,324</span>, respectively, and for the six month periods ended June 30, 2023 and 2022 was $<span id="xdx_903_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pp0p0_c20230101__20230630_zcdL0WIONvYg" title="Revenue recognized included in the opening contract liability">2,236,898</span> and $<span id="xdx_90E_eus-gaap--ContractWithCustomerLiabilityRevenueRecognized_pp0p0_c20220101__20220630_zesuGXZhWIsk" title="Revenue recognized included in the opening contract liability">2,590,428</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The difference between the opening and closing balances of the Company’s contract assets and contract liabilities primarily results from the timing difference between the Company’s performance and the customer’s payment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Disaggregation of Revenue</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_eus-gaap--DisaggregationOfRevenueTableTextBlock_zatuxmnycWNl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table disaggregates revenue for the Company’s cemetery and mortuary contracts:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_z20G7F6qpEAd" style="display: none">Schedule of Revenues of the Cemetery and Mortuary Contracts</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20230401__20230630_zvflmKWBbdGk" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220401__20220630_z2sCNLrExIfc" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20230101__20230630_zBvSl0QZmiDa" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20220101__20220630_zWmo3uxXBb0h" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended <br/> June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended <br/> June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Major goods/service lines</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--MajorGoodsOrServicesLinesAtNeedMember_zxrAZnRASVsi" style="vertical-align: bottom; background-color: White"> <td style="width: 40%">At-need</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">4,999,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">5,598,109</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">10,153,486</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">11,464,987</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--MajorGoodsOrServicesLinesPreNeedMember_zZA4qwksWLza" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Pre-need</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,169,264</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,652,394</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,486,657</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,991,237</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--NetMortuaryAndCemeterySales_zOsSssbfL4Qk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net mortuary and cemetery sales</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,168,714</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,250,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,640,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,456,224</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: left">Timing of Revenue Recognition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--TimingOfRevenueRecognitionGoodsTransferredAtAPointInTimeMember_zH7QyeBXKRf7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Goods transferred at a point in time</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,528,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,594,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,558,635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,775,201</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--TimingOfRevenueRecognitionServicesTransferredAtAPointInTimeMember_z548R4DFea2i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Services transferred at a point in time</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,639,745</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,655,847</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,081,508</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,681,023</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NetMortuaryAndCemeterySales_zucREXsgDU0e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net mortuary and cemetery sales</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,168,714</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,250,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,640,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,456,224</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zWuZazAVc9m5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13) <span style="text-decoration: underline">Revenues from Contracts with Customers</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_ecustom--ReconciliationOfRevenuesFromCemeteryAndMortuaryContractsToBusinessSegmentInformationTextBlock_zqY9PmjB02k8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table reconciles revenues from cemetery and mortuary contracts to Note 7 – Business Segment Information for the Cemetery/Mortuary Segment for the periods presented:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_za4cNKWSIGU6" style="display: none">Schedule of Reconciliation of Revenues from Cemetery and Mortuary Contracts to Business Segment Information</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zSr4j0KgxsP7" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zd4jnG3Eewq9" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230101__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zkSxwrFXJgxl" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20220101__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zzh1OqtHsy8c" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended <br/> June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended <br/> June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_400_ecustom--NetMortuaryAndCemeterySales_maRFECz2BV_zIGW0YAV2EXf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Net mortuary and cemetery sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">7,168,714</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">7,250,503</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">13,640,143</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">14,456,224</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--GainLossOnInvestments_maRFECz2BV_ziiG6cGUcuFg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gains (losses) on investments and other assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">197,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(720,135</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">251,510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(974,660</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--NetInvestmentIncome_maRFECz2BV_zQkfOqCw6k77" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net investment income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,343,274</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">739,272</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,944,765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,235,731</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherIncome_maRFECz2BV_zaqT0ITXMJHa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Other revenues</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">102,941</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,378</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">174,486</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">36,917</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RevenueFromExternalCustomers_iT_mtRFECz2BV_zf8NpsORjXN8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Revenues from external customers</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,812,508</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,291,018</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">16,010,904</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,754,212</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zWV2QwD5NWBg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_896_ecustom--ScheduleOfOpeningAndClosingBalancesOfReceivablesContractAssetsAndContractLiabilitiesTextBlock_z8374TG6IwE3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The opening and closing balances of the Company’s receivables, contract assets and contract liabilities are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_z1OdQKIJRaXf" style="display: none">Schedule of Opening and Closing Balances of Receivables, Contract Assets and Contract Liabilities</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Contract Balances</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_F54_z2ZeKic89P92" style="border-bottom: Black 1.5pt solid; text-align: center">Receivables (1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Contract Asset</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Contract Liability</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Opening (January 1, 2023)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ContractWithCustomerAssetGross_iS_pp0p0_c20230101__20230630_fKDEp_z8SYei97jR7d" style="width: 14%; text-align: right" title="Receivables, beginning balance">5,392,779</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_908_eus-gaap--ContractWithCustomerAssetNet_iS_pp0p0_c20230101__20230630_zyzrhZgrdssg" title="Contract asset, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl3629">-</span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DeferredRevenue_iS_pp0p0_c20230101__20230630_zG4s0YDryjz1" style="width: 14%; text-align: right" title="Contract liability, beginning balance">16,226,836</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Closing (June 30, 2023)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ContractWithCustomerAssetGross_iE_pp0p0_c20230101__20230630_fKDEp_zsGSiLkpHmNj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Receivables, ending balance">5,814,731</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_908_eus-gaap--ContractWithCustomerAssetNet_iE_pp0p0_c20230101__20230630_z1bNWycjy5Q7" title="Contract asset, ending balance"><span style="-sec-ix-hidden: xdx2ixbrl3635">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--DeferredRevenue_iE_pp0p0_c20230101__20230630_znCIEupJqxW9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contract liability, ending balance">17,155,722</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Increase/(decrease)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--IncreaseDecreaseInAccountsReceivable_pp0p0_c20230101__20230630_fKDEp_zldroFEQK158" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in accounts receivable">421,952</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--IncreaseDecreaseInContractWithCustomerAsset_pp0p0_c20230101__20230630_zUWWJnf7EwBl" title="Increase (decrease) in contract asset"><span style="-sec-ix-hidden: xdx2ixbrl3641">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_pp0p0_c20230101__20230630_zysNz3zKqp58" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in contract liability">928,886</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">Contract Balances</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_F52_zsLekgGH8JW1" style="border-bottom: Black 1.5pt solid; text-align: center">Receivables (1)</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Contract Asset</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Contract Liability</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Opening (January 1, 2022)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ContractWithCustomerAssetGross_iS_pp0p0_c20220101__20221231_fKDEp_zHEat4p5sPNl" style="width: 14%; text-align: right" title="Receivables, beginning balance">5,298,636</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_90E_eus-gaap--ContractWithCustomerAssetNet_iS_pp0p0_c20220101__20221231_zuByYZpvtzHh" title="Contract asset, beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl3647">-</span></span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DeferredRevenue_iS_pp0p0_c20220101__20221231_zsNaXCDW0JAl" style="width: 14%; text-align: right" title="Contract liability, beginning balance">14,508,022</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Closing (December 31, 2022)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ContractWithCustomerAssetGross_iE_pp0p0_c20220101__20221231_fKDEp_zpLIKYeUXU7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Receivables, ending balance">5,392,779</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_900_eus-gaap--ContractWithCustomerAssetNet_iE_pp0p0_c20220101__20221231_zuJOCvgKBHn8" title="Contract asset, ending balance"><span style="-sec-ix-hidden: xdx2ixbrl3653">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--DeferredRevenue_iE_pp0p0_c20220101__20221231_zTlCmGR4GVS9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Contract liability, ending balance">16,226,836</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Increase/(decrease)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eus-gaap--IncreaseDecreaseInAccountsReceivable_pp0p0_c20220101__20221231_fKDEp_z6Ckol88byv5" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in accounts receivable">94,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90B_eus-gaap--IncreaseDecreaseInContractWithCustomerAsset_pp0p0_c20220101__20221231_zinHatnFCqgg" title="Increase (decrease) in contract asset"><span style="-sec-ix-hidden: xdx2ixbrl3659">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_pp0p0_c20220101__20221231_ztQBQ5RxRmuf" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (decrease) in contract liability">1,718,814</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="margin: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; text-decoration: underline; margin-top: 0pt; margin-bottom: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="text-decoration: underline"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F07_zbe82QQKpgfi" style="width: 15pt; text-align: right">(1)</td><td id="xdx_F1F_zyD4SLbFNTmb" style="text-align: justify">Included in Receivables, net on the condensed consolidated balance sheets</td> </tr></table> 5392779 16226836 5814731 17155722 421952 928886 5298636 14508022 5392779 16226836 94143 1718814 1116566 1526324 2236898 2590428 <p id="xdx_895_eus-gaap--DisaggregationOfRevenueTableTextBlock_zatuxmnycWNl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table disaggregates revenue for the Company’s cemetery and mortuary contracts:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_z20G7F6qpEAd" style="display: none">Schedule of Revenues of the Cemetery and Mortuary Contracts</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20230401__20230630_zvflmKWBbdGk" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220401__20220630_z2sCNLrExIfc" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20230101__20230630_zBvSl0QZmiDa" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20220101__20220630_zWmo3uxXBb0h" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended <br/> June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended <br/> June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Major goods/service lines</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--MajorGoodsOrServicesLinesAtNeedMember_zxrAZnRASVsi" style="vertical-align: bottom; background-color: White"> <td style="width: 40%">At-need</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">4,999,450</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">5,598,109</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">10,153,486</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">11,464,987</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--MajorGoodsOrServicesLinesPreNeedMember_zZA4qwksWLza" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Pre-need</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,169,264</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,652,394</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,486,657</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,991,237</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--NetMortuaryAndCemeterySales_zOsSssbfL4Qk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net mortuary and cemetery sales</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,168,714</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,250,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,640,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,456,224</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: left">Timing of Revenue Recognition</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--TimingOfRevenueRecognitionGoodsTransferredAtAPointInTimeMember_zH7QyeBXKRf7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Goods transferred at a point in time</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,528,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,594,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,558,635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">8,775,201</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NetMortuaryAndCemeterySales_hus-gaap--IncomeStatementLocationAxis__custom--TimingOfRevenueRecognitionServicesTransferredAtAPointInTimeMember_z548R4DFea2i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Services transferred at a point in time</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,639,745</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,655,847</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,081,508</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,681,023</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NetMortuaryAndCemeterySales_zucREXsgDU0e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net mortuary and cemetery sales</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,168,714</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,250,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,640,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">14,456,224</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4999450 5598109 10153486 11464987 2169264 1652394 3486657 2991237 7168714 7250503 13640143 14456224 4528969 4594656 8558635 8775201 2639745 2655847 5081508 5681023 7168714 7250503 13640143 14456224 <p id="xdx_896_ecustom--ReconciliationOfRevenuesFromCemeteryAndMortuaryContractsToBusinessSegmentInformationTextBlock_zqY9PmjB02k8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table reconciles revenues from cemetery and mortuary contracts to Note 7 – Business Segment Information for the Cemetery/Mortuary Segment for the periods presented:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_za4cNKWSIGU6" style="display: none">Schedule of Reconciliation of Revenues from Cemetery and Mortuary Contracts to Business Segment Information</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49E_20230401__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zSr4j0KgxsP7" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_492_20220401__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zd4jnG3Eewq9" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20230101__20230630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zkSxwrFXJgxl" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20220101__20220630__us-gaap--StatementBusinessSegmentsAxis__custom--CemeteryAndMortuaryMember_zzh1OqtHsy8c" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended <br/> June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended <br/> June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_400_ecustom--NetMortuaryAndCemeterySales_maRFECz2BV_zIGW0YAV2EXf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Net mortuary and cemetery sales</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">7,168,714</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">7,250,503</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">13,640,143</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">14,456,224</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--GainLossOnInvestments_maRFECz2BV_ziiG6cGUcuFg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gains (losses) on investments and other assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">197,579</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(720,135</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">251,510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(974,660</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--NetInvestmentIncome_maRFECz2BV_zQkfOqCw6k77" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net investment income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,343,274</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">739,272</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,944,765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,235,731</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherIncome_maRFECz2BV_zaqT0ITXMJHa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Other revenues</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">102,941</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">21,378</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">174,486</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">36,917</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RevenueFromExternalCustomers_iT_mtRFECz2BV_zf8NpsORjXN8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Revenues from external customers</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,812,508</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,291,018</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">16,010,904</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,754,212</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 7168714 7250503 13640143 14456224 197579 -720135 251510 -974660 1343274 739272 1944765 1235731 102941 21378 174486 36917 8812508 7291018 16010904 14754212 <p id="xdx_801_eus-gaap--LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_zsVE3hIHXc0g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14) <span style="text-decoration: underline"><span id="xdx_829_zxq0oYxrfy9k">Receivables</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_ecustom--ScheduleOfReceivablesTextBlock_zYCy4Qb1LCxi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Receivables consist of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B3_zC6I2dvappUi" style="display: none">Schedule of Receivables</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230630_zt3tBDT6N73d" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_zUDHTDFx297h" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--ContractWithCustomerAssetGross_iI_maARGz5e0_z9qpBfTEtunf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Contracts with customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">5,814,731</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">5,392,779</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ReceivablesFromSalesAgents_iI_maARGz5e0_zJpRl6sUejJ4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Receivables from sales agents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,139,563</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,209,185</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherReceivables_iI_maARGz5e0_zmnhyQCCGHh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,214,235</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">23,200,919</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccountsReceivableGross_iTI_mtARGz5e0_maARNzImk_zRTLB7LVpLSj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,168,529</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,802,883</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_di_msARNzImk_zam5DDMcJ2Td" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Allowance for doubtful accounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,492,934</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,229,791</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--AccountsReceivableNet_iTI_mtARNzImk_zONudjIeigRb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,675,595</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">28,573,092</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zp5285NDzBdh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company records an allowance for credit losses for its receivables in accordance with GAAP. See Note 2 regarding the adoption of ASU 2016-13.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89A_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zLqH71vsfjT9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents a roll forward of the allowance for credit losses:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_z3G58xtjCQ9k" style="display: none">Schedule of Allowance Credit Losses</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Allowance</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Beginning balance - January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20230101__20230630_zexybrqP3gIg" style="width: 16%; text-align: right" title="Beginning balance">2,229,791</td><td style="width: 3%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Change in provision for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230630_fKDEp_z5v9V2wsprhb" style="text-align: right" title="Change in provision for credit losses">(651,308</td><td style="text-align: left">)(1)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Charge-offs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--AllowanceForDoubtfulAccountsReceivableChargeOffs_iN_di_c20230101__20230630_zCxdBlmlOYDh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs">(85,549</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance - June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20230101__20230630_zdJwQUgyJAoi" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">1,492,934</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - January 1, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20220101__20221231_z3xokKtukzHa" style="text-align: right" title="Beginning balance">1,800,725</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in provision for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20220101__20221231_fKDEp_z2cuQB1Ix7a8" style="text-align: right" title="Change in provision for credit losses">799,888</td><td style="text-align: left">(1)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Charge-offs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--AllowanceForDoubtfulAccountsReceivableChargeOffs_iN_di_c20220101__20221231_zkff6Iv6YCA9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs">(370,822</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance - December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20220101__20221231_zfEoSscYrihk" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">2,229,791</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="margin: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; text-decoration: underline; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F03_z2C2ARmNp2hl" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"></td><td id="xdx_F10_znfnu2xMMW5h" style="text-align: justify">Included in other expenses on the condensed consolidated statements of earnings</td> </tr></table> <p id="xdx_8A6_zJu4Ae1QZseb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p id="xdx_895_ecustom--ScheduleOfReceivablesTextBlock_zYCy4Qb1LCxi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Receivables consist of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B3_zC6I2dvappUi" style="display: none">Schedule of Receivables</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49F_20230630_zt3tBDT6N73d" style="border-bottom: Black 1.5pt solid; text-align: center">As of June 30, 2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20231231_zUDHTDFx297h" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--ContractWithCustomerAssetGross_iI_maARGz5e0_z9qpBfTEtunf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Contracts with customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">5,814,731</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">5,392,779</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ReceivablesFromSalesAgents_iI_maARGz5e0_zJpRl6sUejJ4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Receivables from sales agents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,139,563</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,209,185</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherReceivables_iI_maARGz5e0_zmnhyQCCGHh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,214,235</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">23,200,919</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccountsReceivableGross_iTI_mtARGz5e0_maARNzImk_zRTLB7LVpLSj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,168,529</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,802,883</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_di_msARNzImk_zam5DDMcJ2Td" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Allowance for doubtful accounts</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,492,934</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,229,791</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--AccountsReceivableNet_iTI_mtARNzImk_zONudjIeigRb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,675,595</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">28,573,092</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5814731 5392779 2139563 2209185 5214235 23200919 13168529 30802883 1492934 2229791 11675595 28573092 <p id="xdx_89A_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zLqH71vsfjT9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table presents a roll forward of the allowance for credit losses:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_z3G58xtjCQ9k" style="display: none">Schedule of Allowance Credit Losses</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Allowance</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Beginning balance - January 1, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20230101__20230630_zexybrqP3gIg" style="width: 16%; text-align: right" title="Beginning balance">2,229,791</td><td style="width: 3%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Change in provision for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20230101__20230630_fKDEp_z5v9V2wsprhb" style="text-align: right" title="Change in provision for credit losses">(651,308</td><td style="text-align: left">)(1)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Charge-offs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--AllowanceForDoubtfulAccountsReceivableChargeOffs_iN_di_c20230101__20230630_zCxdBlmlOYDh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs">(85,549</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Ending balance - June 30, 2023</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20230101__20230630_zdJwQUgyJAoi" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">1,492,934</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Beginning balance - January 1, 2022</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iS_c20220101__20221231_z3xokKtukzHa" style="text-align: right" title="Beginning balance">1,800,725</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in provision for credit losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease_c20220101__20221231_fKDEp_z2cuQB1Ix7a8" style="text-align: right" title="Change in provision for credit losses">799,888</td><td style="text-align: left">(1)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Charge-offs</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--AllowanceForDoubtfulAccountsReceivableChargeOffs_iN_di_c20220101__20221231_zkff6Iv6YCA9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Charge-offs">(370,822</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Ending balance - December 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iE_c20220101__20221231_zfEoSscYrihk" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">2,229,791</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="margin: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; text-decoration: underline; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F03_z2C2ARmNp2hl" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"></td><td id="xdx_F10_znfnu2xMMW5h" style="text-align: justify">Included in other expenses on the condensed consolidated statements of earnings</td> </tr></table> 2229791 -651308 85549 1492934 1800725 799888 370822 2229791 <p id="xdx_806_ecustom--CemeteryPerpetualCareTrustInvestmentsAndObligationAndRestrictedAssetsTextBlock_zTSsEsZxjL4g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15) <span style="text-decoration: underline"><span id="xdx_823_zLgyqbjXhqOk">Cemetery Perpetual Care Trust Investments and Obligation and Restricted Assets</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Cemetery Perpetual Care Trust Investments and Obligation</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">State law requires the Company to pay into endowment care trusts a portion of the proceeds from the sale of certain cemetery property interment rights for cemeteries that have established an endowment care trust. These endowment care trusts are defined as variable interest entities pursuant to GAAP. Also, management has determined that the Company is the primary beneficiary of these trusts, as it absorbs both a majority of the losses and returns associated with the trusts. The Company has consolidated cemetery endowment care trust investments with a corresponding amount recorded as Cemetery Perpetual Care Obligation in the accompanying consolidated balance sheets<i>.</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_eus-gaap--ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zvppgtg89E88" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The components of the cemetery perpetual care investments and obligation as of June 30, 2023, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_zuQJns0X2rh7" style="display: none">Schedule of Investments</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Gains</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Allowance for Credit Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: justify">June 30, 2023:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed maturity securities, available for sale, at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 35%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z4NDnmiuk11k" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">258,053</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zrTZFnke4vB2" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain">658</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zX6st0Ime6sh" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(2,402</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zkFPCxzDZHEl" style="width: 9%; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl3782">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zdGlGTeNyv34" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">256,309</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zdYDkWHoxr37" style="text-align: right" title="Available for sale securities, amortized cost">95,348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zJUtn4XLxinh" style="text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl3788">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zqPPOgt1ELj1" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(1,182</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zufVcXIk0QJb" style="text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl3792">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zsUU5GaRpo37" style="text-align: right" title="Available for sale securities, estimated fair value">94,166</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Corporate securities including public utilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_z22kzj66Wm1h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">76,509</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zQeZoniRoRPg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl3798">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zdHWvEjJna1i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(6,359</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zW5EOerAsF5a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl3802">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zYHjuDzaMKnb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">70,150</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total fixed maturity securities available for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zXca6nneEFJ7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">429,910</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zgVtEkcf7Eah" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">658</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zkOEMy3Z3lz1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(9,943</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zjIzSnGsAZml" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl3812">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z8vY68s0cH45" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">420,625</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Equity securities at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Industrial, miscellaneous and all other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNiCost_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zFjdQLFI5Hwk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">3,379,217</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zsNKjvVBJ6e8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">705,343</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zkN5vOLmReoi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(189,253</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNi_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z20Ozek2iEyf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">3,895,307</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiCost_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zQCcRoDkyELa" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">3,379,217</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z9VI4bfvI0p9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">705,343</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zpB6kRYdBqJl" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(189,253</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNi_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zXGRjymS36I2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">3,895,307</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Mortgage loans held for investment at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Residential construction</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--NotesReceivableGross_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zRK5z1qTBjx8" style="text-align: right" title="Mortgage loans on real estate and construction">2,272,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_ecustom--AggregateEstimatedFairValueAllowanceForCreditLosse_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zwZnuqqGePIh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction">(1,453</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total mortgage loans held for investment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zlZXrasJ1mE5" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">2,271,516</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Real estate held for investment: Residential</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--ResidentialMortgageMember_zx8OBF9N6XIl" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment: Residential">1,172</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zmGPlKwOlAVb" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">1,077,601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total cemetery perpetual care trust investments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zCHDnpo7WDQi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total cemetery perpetual care trust investments">7,666,221</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Cemetery perpetual care obligation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_ecustom--CemeteryPerpetualCareTrustObligation_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z316BRE1ia87" style="border-bottom: Black 2.5pt double; text-align: right" title="Cemetery perpetual care obligation">(5,207,198</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Trust investments in excess of trust obligations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--TrustInvestmentsinExcessofTrustObligations_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zaCjDNe4lWih" style="border-bottom: Black 2.5pt double; text-align: right" title="Trust investments in excess of trust obligations">2,459,023</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">         </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15) <span style="text-decoration: underline">Cemetery Perpetual Care Trust Investments and Obligations and Restricted Assets</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The components of the cemetery perpetual care investments and obligation as of December 31, 2022, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Gains</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: justify">December 31, 2022:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed maturity securities, available for sale, at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 40%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z9ntVyYImS27" style="width: 11%; text-align: right" title="Available for sale securities, amortized cost">89,004</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zO04Ax3Ju6M2" style="width: 11%; text-align: right" title="Available for sale securities, unrecognized holding gain">42</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zyJpsf4U2oC6" style="width: 11%; text-align: right" title="Available for sale securities, unrecognized holding loss">(38</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z2PG4iDbHeqe" style="width: 11%; text-align: right" title="Available for sale securities, estimated fair value">89,008</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Obligations of states and political subdivisions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zADQRwjG2KX5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">174,201</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zuiwrTZbk5Ic" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl3858">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z4RucHhoA2q1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(8,478</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zme8czadWkV4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">165,723</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total fixed maturity securities available for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zKcaUv1yBWp4" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">263,205</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zXPSFiXeWcA3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">42</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_znVNxwbJBks7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(8,516</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zj6rvg11cMd6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">254,731</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Equity securities at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Industrial, miscellaneous and all other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNiCost_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zSK9M1wyvyRc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">3,195,942</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zr4uXsoE6Bh3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">584,383</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zDb8lcClgUc5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(175,163</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquitySecuritiesFvNi_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zrLqpftraZoc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">3,605,162</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiCost_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zj7JIMbKciJ6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">3,195,942</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zLceBCFtpLaf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">584,383</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zrYtsw0u32S2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(175,163</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--EquitySecuritiesFvNi_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zYa2m7pwt3r5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">3,605,162</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Mortgage loans held for investment at amortized cost: </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 2.5pt"><br/> Residential construction</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--NotesReceivableGross_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zxALBI4Byj5l" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">1,506,517</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Real estate held for investment: Residential</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--RealEstateInvestmentPropertyNet_iNI_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--ResidentialMortgageMember_zkZVHbxvEUH9" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment: Residential">(16,178</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zZu7Goo37S27" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">1,925,978</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total cemetery perpetual care trust investments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zgp5caBuJyul" style="border-bottom: Black 2.5pt double; text-align: right" title="Total cemetery perpetual care trust investments">7,276,210</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Cemetery perpetual care obligation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_ecustom--CemeteryPerpetualCareTrustObligation_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zFH7cFYdOQnl" style="border-bottom: Black 2.5pt double; text-align: right" title="Cemetery perpetual care obligation">(5,099,542</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Trust investments in excess of trust obligations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--TrustInvestmentsinExcessofTrustObligations_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zFMsuVfGC28k" style="border-bottom: Black 2.5pt double; text-align: right" title="Trust investments in excess of trust obligations">2,176,668</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_za8CXyTwardj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Fixed Maturity Securities</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_ecustom--ScheduleOfFairValueOfFixedMaturitySecuritiesTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zFQifJ87Orv" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below summarizes unrealized losses on fixed maturities securities that were carried at estimated fair value at June 30, 2023 and at December 31, 2022. The unrealized losses were primarily related to interest rate fluctuations and inflation. The tables set forth unrealized losses by duration with the fair value of the related fixed maturity securities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_zM5Hqpz14kke" style="display: none">Schedule of Fair Value of Fixed Maturity Securities</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Losses for Less than Twelve Months</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Losses for More than Twelve Months</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total Unrealized Loss</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">At June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zOJp55l5AR58" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">2,402</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zarYgzpeqVol" style="width: 6%; text-align: right" title="Available for sale securities, fair value">176,593</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zqtDhscLzXOb" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl3906">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zP8Tisv7YNm3" style="width: 6%; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl3908">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zOt7InD3WYTc" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">2,402</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zjOmWBH2vW09" style="width: 6%; text-align: right" title="Available for sale securities, fair value">176,593</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z4J3g4NjjX1c" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl3914">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zgulNZB7RHs6" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl3916">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z9MBjjZxFDP4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,182</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zdKQ1uCLrvfa" style="text-align: right" title="Available for sale securities, fair value">94,166</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zp1QOsyYtr2e" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,182</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zWJSoNzJJEI1" style="text-align: right" title="Available for sale securities, fair value">94,166</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Corporate securities including public utilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_z9rKKXfIqmO2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl3926">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zm0fgkPkLh19" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl3928">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zWQiwpd1vvwb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">6,359</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zzHZIb95KH94" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">70,150</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zPgkWXOF44al" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">6,359</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zcKJ4fgsagje" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">70,150</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total unrealized losses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zlBg20laMFAj" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">2,402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zkEPIpp4vJw" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">176,593</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zN6VbMDRBGyh" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">7,541</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zdBsItTWI8Ml" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">164,316</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z8ERQgahjCxk" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">9,943</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zFErf7o11ic" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">340,909</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">At December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z2Rx1im4lS2" style="text-align: right" title="Available for sale securities, unrecognized holding loss">38</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zGk1VRHSNE8f" style="text-align: right" title="Available for sale securities, fair value">59,392</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zVFoNMd2xJrf" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl3954">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zlErSlxeSH33" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl3956">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zsTBHHmSTK6" style="text-align: right" title="Available for sale securities, unrecognized holding loss">38</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z7irUZ5rz2f8" style="text-align: right" title="Available for sale securities, fair value">59,392</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Obligations of states and political subdivisions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_znJeTsn85AMj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">1,845</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zP1Bsa5MCgN3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">94,612</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zQk8cptAm2Vc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">6,633</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zXqtsgL01QS5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">71,112</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zhlKqs83jlDk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">8,478</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zepMPcQx1Bi8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">165,724</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total unrealized losses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zcLmfhxIMUf5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">1,883</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z6ZNAFCkUSD1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">154,004</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zUA3n24Nu9Vc" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">6,633</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zfmJybgZIfT" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">71,112</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zUP6lubhNi2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">8,516</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zzoZ2LWAlLmc" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">225,116</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zU6effPtxdo2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15) <span style="text-decoration: underline">Cemetery Perpetual Care Trust Investments and Obligations and Restricted Assets</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Relevant holdings were comprised of 5 securities with fair value of <span id="xdx_90F_ecustom--AverageMarketValueOverAmortizedCost_iI_pid_dp_uPure_c20230630__us-gaap--InvestmentTypeAxis__custom--FiveSecuritiesMember_zORC15Ctaod3" title="Average market value over amortized cost">97.2</span>% of amortized cost at June 30, 2023. Relevant holdings were comprised of 5 securities with fair value of <span id="xdx_905_ecustom--AverageMarketValueOverAmortizedCost_iI_pid_dp_uPure_c20221231__us-gaap--InvestmentTypeAxis__custom--FiveSecuritiesMember_zpNP19YrD63d" title="Average market value over amortized cost">96.4</span>% of amortized cost at December 31, 2022. <span id="xdx_90E_eus-gaap--OtherThanTemporaryImpairmentLossDebtSecuritiesAvailableForSale_do_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z5H3snIn1E48" title="Credit loss recognized"><span id="xdx_90A_eus-gaap--OtherThanTemporaryImpairmentLossDebtSecuritiesAvailableForSale_do_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z2K3TEpwoSyd" title="Credit loss recognized">No</span></span> credit losses have been recognized for the three and six month periods ended June 30, 2023 and 2022, since the increase in unrealized losses is primarily a result of the recent increases in interest and inflation rates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z8bkfJPbrTI2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below presents the amortized cost and estimated fair value of fixed maturity securities available for sale at June 30, 2023, by contractual maturity. Expected maturities may differ from contractual maturities because certain borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_zRqgh8z0Y6l9" style="display: none">Schedule of Investments Classified by Contractual Maturity Date</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Amortized</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Estimated Fair</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Due in 1 year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zQF3RYuzWP49" style="width: 16%; text-align: right" title="Amortized cost">79,058</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zApfaIyGpVzl" style="width: 16%; text-align: right" title="Estimated fair value">79,716</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due in 2-5 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zSXL3H1PW7l5" style="text-align: right" title="Amortized cost">255,504</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zDTuOpV0dvqb" style="text-align: right" title="Estimated fair value">246,743</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due in 5-10 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zVYJqMrn0cB4" style="text-align: right" title="Amortized cost">41,086</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zjD2ideyUwya" style="text-align: right" title="Estimated fair value">40,513</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Due in more than 10 years</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zBD9bunPXZh2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">54,262</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_z79esCQKArU6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">53,653</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z7n6cZqtWi8c" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">429,910</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zmlv9QZQpa7c" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">420,625</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_z6DMmvb1yplk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Restricted Assets</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has also established certain restricted assets to provide for future merchandise and service obligations incurred in connection with its pre-need sales for its cemetery and mortuary segment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restricted cash also represents escrows held for borrowers and investors under servicing and appraisal agreements relating to mortgage loans, funds held by warehouse banks in accordance with loan purchase agreements and funds held in escrow for certain real estate construction development projects. Additionally, the Company elected to maintain its medical benefit fund without change from the prior year and has included this amount as a component of restricted cash. These restricted cash items are for the Company’s life insurance and mortgage segments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">15) <span style="text-decoration: underline">Cemetery Perpetual Care Trust Investments and Obligations and Restricted Assets</span> (Continued)</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p id="xdx_894_ecustom--ScheduleOfRestrictedAssetsInCemeteryAndMortuaryEndowmentCareAndPreNeedMerchandiseFundsTextBlock_hus-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zEcN53CI2jSd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restricted assets as of June 30, 2023, are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_zzs6vIGU3H9c" style="display: none">Schedule of Restricted Assets in Cemetery and Mortuary Endowment Care and Pre need Merchandise Funds</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Gains</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Allowance for Credit Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: justify">June 30, 2023:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed maturity securities, available for sale, at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 35%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--RestrictedAssetsMember_zqEBG7z4Xhf6" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">389,640</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--RestrictedAssetsMember_zKiIJqth7dy1" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl4020">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--RestrictedAssetsMember_zHDuijVJnmt1" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(4,212</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_ztBMWiPu1mB1" style="width: 9%; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4024">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zpiPAg76EBqe" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">385,428</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zCBqmYCx4pW4" style="text-align: right" title="Available for sale securities, amortized cost">654,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zh5hgWmKXWw6" style="text-align: right" title="Available for sale securities, unrecognized holding gain">291</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zYgLpJZ5Yci2" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(9,570</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zuD0Bevz2IJ3" style="text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4034">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zAMdLScInC8h" style="text-align: right" title="Available for sale securities, estimated fair value">645,028</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Corporate securities including public utilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zicZ0oKpmeWi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">526,586</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_z7FYrEbEWFwi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">38</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zaHYso4eDJ7d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(6,112</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zyp0en4t2Xi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4044">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_z5Pn1g89Rdxc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">520,512</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total fixed maturity securities available for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zn4fqU3y6CDg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">1,570,533</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zpAkLP558iUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">329</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zhpVuCl5R2ce" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(19,894</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zzesgC5uSsG7" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4054">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z9KpfhJKumXg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">1,550,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Equity securities at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Industrial, miscellaneous and all other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiCost_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zfNJdzwlWHk8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">5,688,802</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20230630__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zSMSIALWahx4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">858,975</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zhJNXUSaxgUg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(318,583</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">      </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--EquitySecuritiesFvNi_iI_c20230630__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zJBPdFWiHEU2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">6,229,194</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--EquitySecuritiesFvNiCost_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_ziLDKxDZKEyl" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">5,688,802</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20230630__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z6WjIy42kz96" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">858,975</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zX3P1oBQkoRb" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(318,583</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNi_iI_c20230630__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z7G6iXKOEKvf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">6,229,194</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Mortgage loans held for investment at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Residential construction</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--NotesReceivableGross_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zz9p6v94rJVe" style="text-align: right" title="Mortgage loans on real estate and construction">1,379,943</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_ecustom--AggregateFairValueAllowanceForCreditLosses_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zT2OloampXvh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value allowance for credit losse">(2,760</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total mortgage loans held for investment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_z3tF8M3CJpL3" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value allowance for credit losse">1,377,183</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents <span id="xdx_F40_zqUAjZi6rB9h">(1)</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_fKDEp_zK4yenrg34K7" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">10,276,918</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total restricted assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--RestrictedInvestments_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zcwSqDGysfF1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total restricted assets">19,434,263</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <p style="margin: 0"></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="margin: 0"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F06_zxOUf3SaVsqf" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"></td><td id="xdx_F1F_z0pdvlRX3Mql" style="text-align: justify">Including cash and cash equivalents of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--SecurityNationalLifeInsuranceMember_zxV0nXQNwqz7" title="Cash, cash equivalents, restricted cash and restricted cash equivalents at end of year">8,006,323</span> or the life insurance and mortgage segments.</td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restricted assets as of December 31, 2022, are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Gains</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: justify">December 31, 2022:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed maturity securities, available for sale, at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 40%; text-align: left">Obligations of states and political subdivisions</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zH1Z1AtT6Pna" style="width: 11%; text-align: right" title="Available for sale securities, amortized cost">1,033,047</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zCF0kprzu4vb" style="width: 11%; text-align: right" title="Available for sale securities, unrecognized holding gain">866</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zSzuEC9jp3N1" style="width: 11%; text-align: right" title="Available for sale securities, unrecognized holding loss">(15,360</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zX09Gba4WIDh" style="width: 11%; text-align: right" title="Available for sale securities, estimated fair value">1,018,553</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Corporate securities including public utilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zp8usHr0l6Ci" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">201,771</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zz8FoIG2XA06" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl4097">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zgu26HxIanzc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(3,016</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z9CHYOq3YIT1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">198,755</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total fixed maturity securities available for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zzejoOi2FyZ" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">1,234,818</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zdUEI3H4ojia" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">866</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zkzq0fJWKPW5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(18,376</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zXfiZ0kKNwK1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">1,217,308</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Equity securities at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Industrial, miscellaneous and all other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquitySecuritiesFvNiCost_iI_c20221231__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zwLJ4QPigk81" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">4,955,360</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zAS6Be9IHzE9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">703,049</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z6lZvlUvBeNg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(310,165</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--EquitySecuritiesFvNi_iI_c20221231__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z2HfGe2wXm07" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">5,348,244</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--EquitySecuritiesFvNiCost_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_z9d4lr7SjvH" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">4,955,360</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z61dPsQYyjL2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">703,049</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zBee9WN8fww8" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(310,165</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--EquitySecuritiesFvNi_iI_c20221231__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zZWAi6wrILn9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">5,348,244</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Mortgage loans held for investment at amortized cost: </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1.5pt">Residential construction</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--NotesReceivableGross_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zwNmSCfNNcpj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction">1,731,469</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents <span id="xdx_F47_zThLvVGR19uc">(1)</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_fKDEp_zYEloFJFnV4i" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">10,638,034</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total restricted assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--RestrictedInvestments_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zy0ho2oQkb2g" style="border-bottom: Black 2.5pt double; text-align: right" title="Total restricted assets">18,935,055</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <p style="margin: 0"></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="margin: 0"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F06_zaioSa22DzYl" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"></td><td id="xdx_F1E_zjZGyXxxDQT9" style="text-align: justify">Including cash and cash equivalents of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_pp0d_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--SecurityNationalLifeInsuranceMember_zH7Grk5zY9Q" title="Cash, cash equivalents, restricted cash and restricted cash equivalents at end of year">8,527,620</span> for the life insurance and mortgage segments.</td> </tr></table> <p id="xdx_8AA_zhqFjV0X7VOi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15) <span style="text-decoration: underline">Cemetery Perpetual Care Trust Investments and Obligations and Restricted Assets</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Fixed Maturity Securities</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_ecustom--ScheduleOfFairValueOfFixedMaturitySecuritiesTableTextBlock_hus-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zQt7YG077Jf3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below summarizes unrealized losses on fixed maturities securities that were carried at estimated fair value at June 30, 2023 and at December 31, 2022. The unrealized losses were primarily related to interest rate fluctuations and inflation. The tables set forth unrealized losses by duration with the fair value of the related fixed maturity securities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_zMoHgRzaQgj7" style="display: none">Schedule of Fair Value of Fixed Maturity Securities</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Losses for Less than Twelve Months</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Losses for More than Twelve Months</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total Unrealized Loss</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">At June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zBGtG5hajxd1" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">4,212</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zbYsIzUcV4sk" style="width: 6%; text-align: right" title="Available for sale securities, fair value">385,429</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zIbHJsUWFPf6" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4142">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zEL6se2MFVS" style="width: 6%; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4144">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zV1LRjoBAES8" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">4,212</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_z14FpbB6mkm4" style="width: 6%; text-align: right" title="Available for sale securities, fair value">385,429</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_z7lhRqOAC3m" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zFtJVmRuZvkf" style="text-align: right" title="Available for sale securities, fair value">150,501</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zRk1BG4MQf9a" style="text-align: right" title="Available for sale securities, unrecognized holding loss">8,304</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zEucPXVt0v7f" style="text-align: right" title="Available for sale securities, fair value">392,384</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zkc99T1BoQM4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">9,570</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zfINQe24KVOe" style="text-align: right" title="Available for sale securities, fair value">542,885</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Corporate securities including public utilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zhjIt6uldK65" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">1,787</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_z0vT6Y0zE0w6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">216,540</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zYCCd0WQRj2d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,325</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_z9RdpK0ShBM2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">228,121</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zXAU2j2BYnf4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">6,112</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_za9DDKjbXKOa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">444,661</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total unrealized losses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_znZg6GA7ZZWj" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">7,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zK3VyoskL6Wf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">752,470</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zwIWuWSxoyig" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">12,629</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zuiL2cl17vyj" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">620,505</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zV22QlXxp2yf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">19,894</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_z38f8Kmk7P85" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">1,372,975</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">At December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zUMKmstTYxni" style="text-align: right" title="Available for sale securities, unrecognized holding loss">11,891</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zpijaPeNH5e2" style="text-align: right" title="Available for sale securities, fair value">760,255</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zN1UzBvgxef" style="text-align: right" title="Available for sale securities, unrecognized holding loss">3,469</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zYvn7eEdPPP9" style="text-align: right" title="Available for sale securities, fair value">58,072</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zVURtMkxP3cg" style="text-align: right" title="Available for sale securities, unrecognized holding loss">15,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zMYnAkKUF6ul" style="text-align: right" title="Available for sale securities, fair value">818,327</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Corporate securities including public utilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zZxnRbnYN5Qc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">3,016</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zk98yFL77Yol" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">198,755</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zi1DqSEwsged" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4202">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zIWH9PdDQoi7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4204">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zQbhPjXY7zLh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">3,016</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zqajWljDnEn7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">198,755</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total unrealized losses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zxepfmaOSrK9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">14,907</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zj4ksuXOuVg1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">959,010</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zISBfKt4mI0g" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">3,469</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zHH3VlmlmW2e" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">58,072</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zo7scSP3cgv6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">18,376</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zDdjbQLo7nUc" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">1,017,082</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zYKpdmC7SNFd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Relevant holdings were comprised of 18 securities with fair value of <span id="xdx_90F_ecustom--AverageMarketValueOverAmortizedCost_iI_pid_dp_uPure_c20230630__us-gaap--InvestmentTypeAxis__custom--EighteenSecuritiesMember_zHbwGrO5RvT4" title="Average market value over amortized cost">98.6</span>% of amortized cost at June 30, 2023. Relevant holdings were comprised of 17 securities with fair value of <span id="xdx_90E_ecustom--AverageMarketValueOverAmortizedCost_iI_pid_dp_uPure_c20221231__us-gaap--InvestmentTypeAxis__custom--SeventeenSecuritiesMember_zebUpk2xgKr9" title="Average market value over amortized cost">98.2</span>% of amortized cost at December 31, 2022. <span id="xdx_90F_eus-gaap--OtherThanTemporaryImpairmentLossDebtSecuritiesAvailableForSale_do_c20230401__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zEfqJ7gTjcHe" title="Credit loss recognized"><span id="xdx_90F_eus-gaap--OtherThanTemporaryImpairmentLossDebtSecuritiesAvailableForSale_do_c20220101__20220630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zEUlxWWRJ7p5" title="Credit loss recognized">No</span></span> credit losses have been recognized for the three and six month periods ended June 30, 2023 and 2022, since the increase in unrealized losses is primarily a result of the recent increase in interest and inflation rates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z0rBcAVYM7wb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below presents the amortized cost and estimated fair value of fixed maturity securities available for sale at June 30, 2023, by contractual maturity. Expected maturities may differ from contractual maturities because certain borrowers may have the right to call or prepay obligations with or without call or prepayment penalties:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BE_zyWSNc5mtjt2" style="display: none">Schedule of Investments Classified by Contractual Maturity Date</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Amortized</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Estimated Fair</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due in 1 year</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zZjdrm7Le4be" style="text-align: right" title="Amortized cost"><span style="-sec-ix-hidden: xdx2ixbrl4232">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zxCOUdFS8XXd" style="text-align: right" title="Estimated fair value"><span style="-sec-ix-hidden: xdx2ixbrl4234">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Due in 2-5 years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zemPE7O6Bdu5" style="width: 16%; text-align: right" title="Amortized cost">705,807</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zhTGRSarlkra" style="width: 16%; text-align: right" title="Estimated fair value">694,536</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due in 5-10 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_z0KpDMQ8chbe" style="text-align: right" title="Amortized cost">111,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zC8LSOqf48pk" style="text-align: right" title="Estimated fair value">110,683</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Due in more than 10 years</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zKjHJkWsVRA4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">753,425</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zQZDpJrAm3m5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">745,749</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zeFy4TXDhDU2" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">1,570,533</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zHomMUHsyFj4" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">1,550,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zIaFiCzbulxl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See Notes 3 and 8 for additional information regarding restricted assets and cemetery perpetual care trust investments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p id="xdx_89B_eus-gaap--ScheduleOfAvailableForSaleSecuritiesReconciliationTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zvppgtg89E88" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The components of the cemetery perpetual care investments and obligation as of June 30, 2023, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B3_zuQJns0X2rh7" style="display: none">Schedule of Investments</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Gains</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Allowance for Credit Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: justify">June 30, 2023:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed maturity securities, available for sale, at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 35%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z4NDnmiuk11k" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">258,053</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zrTZFnke4vB2" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain">658</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zX6st0Ime6sh" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(2,402</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zkFPCxzDZHEl" style="width: 9%; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl3782">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zdGlGTeNyv34" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">256,309</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zdYDkWHoxr37" style="text-align: right" title="Available for sale securities, amortized cost">95,348</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zJUtn4XLxinh" style="text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl3788">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zqPPOgt1ELj1" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(1,182</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zufVcXIk0QJb" style="text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl3792">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zsUU5GaRpo37" style="text-align: right" title="Available for sale securities, estimated fair value">94,166</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Corporate securities including public utilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_z22kzj66Wm1h" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">76,509</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zQeZoniRoRPg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl3798">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zdHWvEjJna1i" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(6,359</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zW5EOerAsF5a" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl3802">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zYHjuDzaMKnb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">70,150</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total fixed maturity securities available for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zXca6nneEFJ7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">429,910</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zgVtEkcf7Eah" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">658</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zkOEMy3Z3lz1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(9,943</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zjIzSnGsAZml" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl3812">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z8vY68s0cH45" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">420,625</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Equity securities at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Industrial, miscellaneous and all other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNiCost_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zFjdQLFI5Hwk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">3,379,217</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zsNKjvVBJ6e8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">705,343</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zkN5vOLmReoi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(189,253</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNi_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z20Ozek2iEyf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">3,895,307</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiCost_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zQCcRoDkyELa" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">3,379,217</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_z9VI4bfvI0p9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">705,343</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zpB6kRYdBqJl" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(189,253</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNi_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zXGRjymS36I2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">3,895,307</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Mortgage loans held for investment at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Residential construction</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--NotesReceivableGross_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zRK5z1qTBjx8" style="text-align: right" title="Mortgage loans on real estate and construction">2,272,969</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_ecustom--AggregateEstimatedFairValueAllowanceForCreditLosse_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zwZnuqqGePIh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction">(1,453</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total mortgage loans held for investment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zlZXrasJ1mE5" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">2,271,516</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Real estate held for investment: Residential</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RealEstateInvestmentPropertyNet_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--ResidentialMortgageMember_zx8OBF9N6XIl" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment: Residential">1,172</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zmGPlKwOlAVb" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">1,077,601</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total cemetery perpetual care trust investments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zCHDnpo7WDQi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total cemetery perpetual care trust investments">7,666,221</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Cemetery perpetual care obligation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_ecustom--CemeteryPerpetualCareTrustObligation_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z316BRE1ia87" style="border-bottom: Black 2.5pt double; text-align: right" title="Cemetery perpetual care obligation">(5,207,198</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Trust investments in excess of trust obligations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--TrustInvestmentsinExcessofTrustObligations_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zaCjDNe4lWih" style="border-bottom: Black 2.5pt double; text-align: right" title="Trust investments in excess of trust obligations">2,459,023</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right">         </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITY NATIONAL FINANCIAL CORPORATION AND SUBSIDIARIES</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Condensed Consolidated Financial Statements</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30, 2023 (Unaudited)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15) <span style="text-decoration: underline">Cemetery Perpetual Care Trust Investments and Obligations and Restricted Assets</span> (Continued)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The components of the cemetery perpetual care investments and obligation as of December 31, 2022, are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Gains</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: justify">December 31, 2022:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed maturity securities, available for sale, at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 40%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z9ntVyYImS27" style="width: 11%; text-align: right" title="Available for sale securities, amortized cost">89,004</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zO04Ax3Ju6M2" style="width: 11%; text-align: right" title="Available for sale securities, unrecognized holding gain">42</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zyJpsf4U2oC6" style="width: 11%; text-align: right" title="Available for sale securities, unrecognized holding loss">(38</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z2PG4iDbHeqe" style="width: 11%; text-align: right" title="Available for sale securities, estimated fair value">89,008</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Obligations of states and political subdivisions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zADQRwjG2KX5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">174,201</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zuiwrTZbk5Ic" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl3858">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z4RucHhoA2q1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(8,478</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zme8czadWkV4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">165,723</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total fixed maturity securities available for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zKcaUv1yBWp4" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">263,205</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zXPSFiXeWcA3" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">42</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_znVNxwbJBks7" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(8,516</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zj6rvg11cMd6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">254,731</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Equity securities at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Industrial, miscellaneous and all other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--EquitySecuritiesFvNiCost_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zSK9M1wyvyRc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">3,195,942</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zr4uXsoE6Bh3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">584,383</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zDb8lcClgUc5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(175,163</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquitySecuritiesFvNi_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zrLqpftraZoc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">3,605,162</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiCost_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zj7JIMbKciJ6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">3,195,942</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--EquitySecuritiesOneMember__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember_zLceBCFtpLaf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">584,383</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zrYtsw0u32S2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(175,163</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--EquitySecuritiesFvNi_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_zYa2m7pwt3r5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">3,605,162</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Mortgage loans held for investment at amortized cost: </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 2.5pt"><br/> Residential construction</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--NotesReceivableGross_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zxALBI4Byj5l" style="border-bottom: Black 2.5pt double; text-align: right" title="Mortgage loans on real estate and construction">1,506,517</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Real estate held for investment: Residential</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--RealEstateInvestmentPropertyNet_iNI_di_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--ResidentialMortgageMember_zkZVHbxvEUH9" style="border-bottom: Black 2.5pt double; text-align: right" title="Real estate held for investment: Residential">(16,178</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zZu7Goo37S27" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">1,925,978</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total cemetery perpetual care trust investments</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_ecustom--CemeteryPerpetualCareTrustInvestments_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zgp5caBuJyul" style="border-bottom: Black 2.5pt double; text-align: right" title="Total cemetery perpetual care trust investments">7,276,210</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Cemetery perpetual care obligation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_ecustom--CemeteryPerpetualCareTrustObligation_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zFH7cFYdOQnl" style="border-bottom: Black 2.5pt double; text-align: right" title="Cemetery perpetual care obligation">(5,099,542</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Trust investments in excess of trust obligations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--TrustInvestmentsinExcessofTrustObligations_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zFMsuVfGC28k" style="border-bottom: Black 2.5pt double; text-align: right" title="Trust investments in excess of trust obligations">2,176,668</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 258053 658 2402 256309 95348 1182 94166 76509 6359 70150 429910 658 9943 420625 3379217 705343 189253 3895307 3379217 705343 189253 3895307 2272969 -1453 2271516 1172 1077601 7666221 -5207198 2459023 89004 42 38 89008 174201 8478 165723 263205 42 8516 254731 3195942 584383 175163 3605162 3195942 584383 175163 3605162 1506517 16178 1925978 7276210 -5099542 2176668 <p id="xdx_89B_ecustom--ScheduleOfFairValueOfFixedMaturitySecuritiesTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zFQifJ87Orv" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below summarizes unrealized losses on fixed maturities securities that were carried at estimated fair value at June 30, 2023 and at December 31, 2022. The unrealized losses were primarily related to interest rate fluctuations and inflation. The tables set forth unrealized losses by duration with the fair value of the related fixed maturity securities:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BA_zM5Hqpz14kke" style="display: none">Schedule of Fair Value of Fixed Maturity Securities</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Losses for Less than Twelve Months</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Losses for More than Twelve Months</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total Unrealized Loss</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">At June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zOJp55l5AR58" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">2,402</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zarYgzpeqVol" style="width: 6%; text-align: right" title="Available for sale securities, fair value">176,593</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zqtDhscLzXOb" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl3906">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zP8Tisv7YNm3" style="width: 6%; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl3908">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zOt7InD3WYTc" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">2,402</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zjOmWBH2vW09" style="width: 6%; text-align: right" title="Available for sale securities, fair value">176,593</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z4J3g4NjjX1c" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl3914">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zgulNZB7RHs6" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl3916">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_z9MBjjZxFDP4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,182</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zdKQ1uCLrvfa" style="text-align: right" title="Available for sale securities, fair value">94,166</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zp1QOsyYtr2e" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,182</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zWJSoNzJJEI1" style="text-align: right" title="Available for sale securities, fair value">94,166</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Corporate securities including public utilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_z9rKKXfIqmO2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl3926">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zm0fgkPkLh19" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl3928">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zWQiwpd1vvwb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">6,359</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zzHZIb95KH94" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">70,150</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zPgkWXOF44al" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">6,359</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USGovernmentCorporationsAndAgenciesSecuritiesMember_zcKJ4fgsagje" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">70,150</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total unrealized losses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zlBg20laMFAj" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">2,402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zkEPIpp4vJw" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">176,593</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zN6VbMDRBGyh" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">7,541</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zdBsItTWI8Ml" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">164,316</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z8ERQgahjCxk" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">9,943</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zFErf7o11ic" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">340,909</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">At December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z2Rx1im4lS2" style="text-align: right" title="Available for sale securities, unrecognized holding loss">38</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zGk1VRHSNE8f" style="text-align: right" title="Available for sale securities, fair value">59,392</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zVFoNMd2xJrf" style="text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl3954">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zlErSlxeSH33" style="text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl3956">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zsTBHHmSTK6" style="text-align: right" title="Available for sale securities, unrecognized holding loss">38</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_z7irUZ5rz2f8" style="text-align: right" title="Available for sale securities, fair value">59,392</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Obligations of states and political subdivisions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_znJeTsn85AMj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">1,845</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zP1Bsa5MCgN3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">94,612</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zQk8cptAm2Vc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">6,633</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zXqtsgL01QS5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">71,112</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zhlKqs83jlDk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">8,478</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zepMPcQx1Bi8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">165,724</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total unrealized losses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zcLmfhxIMUf5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">1,883</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z6ZNAFCkUSD1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">154,004</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zUA3n24Nu9Vc" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">6,633</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zfmJybgZIfT" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">71,112</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zUP6lubhNi2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">8,516</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zzoZ2LWAlLmc" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">225,116</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2402 176593 2402 176593 1182 94166 1182 94166 6359 70150 6359 70150 2402 176593 7541 164316 9943 340909 38 59392 38 59392 1845 94612 6633 71112 8478 165724 1883 154004 6633 71112 8516 225116 0.972 0.964 0 0 <p id="xdx_893_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z8bkfJPbrTI2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below presents the amortized cost and estimated fair value of fixed maturity securities available for sale at June 30, 2023, by contractual maturity. Expected maturities may differ from contractual maturities because certain borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B9_zRqgh8z0Y6l9" style="display: none">Schedule of Investments Classified by Contractual Maturity Date</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Amortized</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Estimated Fair</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Due in 1 year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zQF3RYuzWP49" style="width: 16%; text-align: right" title="Amortized cost">79,058</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zApfaIyGpVzl" style="width: 16%; text-align: right" title="Estimated fair value">79,716</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Due in 2-5 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zSXL3H1PW7l5" style="text-align: right" title="Amortized cost">255,504</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zDTuOpV0dvqb" style="text-align: right" title="Estimated fair value">246,743</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due in 5-10 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zVYJqMrn0cB4" style="text-align: right" title="Amortized cost">41,086</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zjD2ideyUwya" style="text-align: right" title="Estimated fair value">40,513</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Due in more than 10 years</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zBD9bunPXZh2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">54,262</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_z79esCQKArU6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">53,653</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_z7n6cZqtWi8c" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">429,910</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zmlv9QZQpa7c" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">420,625</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 79058 79716 255504 246743 41086 40513 54262 53653 429910 420625 <p id="xdx_894_ecustom--ScheduleOfRestrictedAssetsInCemeteryAndMortuaryEndowmentCareAndPreNeedMerchandiseFundsTextBlock_hus-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zEcN53CI2jSd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restricted assets as of June 30, 2023, are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_zzs6vIGU3H9c" style="display: none">Schedule of Restricted Assets in Cemetery and Mortuary Endowment Care and Pre need Merchandise Funds</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Gains</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Allowance for Credit Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: justify">June 30, 2023:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed maturity securities, available for sale, at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 35%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--RestrictedAssetsMember_zqEBG7z4Xhf6" style="width: 9%; text-align: right" title="Available for sale securities, amortized cost">389,640</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--RestrictedAssetsMember_zKiIJqth7dy1" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl4020">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--FairValueByAssetClassAxis__custom--RestrictedAssetsMember_zHDuijVJnmt1" style="width: 9%; text-align: right" title="Available for sale securities, unrecognized holding loss">(4,212</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_ztBMWiPu1mB1" style="width: 9%; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4024">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USTreasurySecuritiesMember_zpiPAg76EBqe" style="width: 9%; text-align: right" title="Available for sale securities, estimated fair value">385,428</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zCBqmYCx4pW4" style="text-align: right" title="Available for sale securities, amortized cost">654,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zh5hgWmKXWw6" style="text-align: right" title="Available for sale securities, unrecognized holding gain">291</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zYgLpJZ5Yci2" style="text-align: right" title="Available for sale securities, unrecognized holding loss">(9,570</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zuD0Bevz2IJ3" style="text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4034">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zAMdLScInC8h" style="text-align: right" title="Available for sale securities, estimated fair value">645,028</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Corporate securities including public utilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zicZ0oKpmeWi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">526,586</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_z7FYrEbEWFwi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">38</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zaHYso4eDJ7d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(6,112</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_zyp0en4t2Xi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4044">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember_z5Pn1g89Rdxc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">520,512</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total fixed maturity securities available for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zn4fqU3y6CDg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">1,570,533</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zpAkLP558iUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">329</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zhpVuCl5R2ce" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(19,894</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--AllowanceForCreditLosses_iN_di_c20230101__20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember_zzesgC5uSsG7" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for Credit Losses"><span style="-sec-ix-hidden: xdx2ixbrl4054">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z9KpfhJKumXg" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">1,550,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Equity securities at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Industrial, miscellaneous and all other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNiCost_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zfNJdzwlWHk8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">5,688,802</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20230630__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zSMSIALWahx4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">858,975</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98E_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zhJNXUSaxgUg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(318,583</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">      </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--EquitySecuritiesFvNi_iI_c20230630__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zJBPdFWiHEU2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">6,229,194</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--EquitySecuritiesFvNiCost_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_ziLDKxDZKEyl" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">5,688,802</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20230101__20230630__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z6WjIy42kz96" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">858,975</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20230101__20230630__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zX3P1oBQkoRb" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(318,583</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--EquitySecuritiesFvNi_iI_c20230630__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z7G6iXKOEKvf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">6,229,194</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Mortgage loans held for investment at amortized cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Residential construction</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--NotesReceivableGross_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zz9p6v94rJVe" style="text-align: right" title="Mortgage loans on real estate and construction">1,379,943</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_ecustom--AggregateFairValueAllowanceForCreditLosses_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zT2OloampXvh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Fair value allowance for credit losse">(2,760</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total mortgage loans held for investment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--MortgageLoansOnRealEstateCommercialAndConsumerNet_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_z3tF8M3CJpL3" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value allowance for credit losse">1,377,183</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents <span id="xdx_F40_zqUAjZi6rB9h">(1)</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_fKDEp_zK4yenrg34K7" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">10,276,918</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total restricted assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--RestrictedInvestments_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zcwSqDGysfF1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total restricted assets">19,434,263</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <p style="margin: 0"></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="margin: 0"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F06_zxOUf3SaVsqf" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"></td><td id="xdx_F1F_z0pdvlRX3Mql" style="text-align: justify">Including cash and cash equivalents of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_pp0d_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--SecurityNationalLifeInsuranceMember_zxV0nXQNwqz7" title="Cash, cash equivalents, restricted cash and restricted cash equivalents at end of year">8,006,323</span> or the life insurance and mortgage segments.</td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restricted assets as of December 31, 2022, are summarized as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amortized Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Gains</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Gross Unrealized Losses</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Estimated Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: justify">December 31, 2022:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed maturity securities, available for sale, at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; width: 40%; text-align: left">Obligations of states and political subdivisions</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zH1Z1AtT6Pna" style="width: 11%; text-align: right" title="Available for sale securities, amortized cost">1,033,047</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zCF0kprzu4vb" style="width: 11%; text-align: right" title="Available for sale securities, unrecognized holding gain">866</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zSzuEC9jp3N1" style="width: 11%; text-align: right" title="Available for sale securities, unrecognized holding loss">(15,360</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zX09Gba4WIDh" style="width: 11%; text-align: right" title="Available for sale securities, estimated fair value">1,018,553</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Corporate securities including public utilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zp8usHr0l6Ci" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, amortized cost">201,771</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zz8FoIG2XA06" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain"><span style="-sec-ix-hidden: xdx2ixbrl4097">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zgu26HxIanzc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(3,016</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FairValueByAssetClassAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z9CHYOq3YIT1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, estimated fair value">198,755</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total fixed maturity securities available for sale</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zzejoOi2FyZ" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, amortized cost">1,234,818</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedGain_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zdUEI3H4ojia" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">866</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AvailableForSaleDebtSecuritiesGrossUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zkzq0fJWKPW5" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(18,376</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zXfiZ0kKNwK1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, estimated fair value">1,217,308</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Equity securities at estimated fair value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Common stock:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Industrial, miscellaneous and all other</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquitySecuritiesFvNiCost_iI_c20221231__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zwLJ4QPigk81" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, amortized cost basis">4,955,360</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zAS6Be9IHzE9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding gain">703,049</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z6lZvlUvBeNg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">(310,165</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--EquitySecuritiesFvNi_iI_c20221231__us-gaap--FairValueByAssetClassAxis__custom--IndustrialMiscellaneousAndAllOtherMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z2HfGe2wXm07" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available-for-sale securities, gross unrealized gain">5,348,244</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Total equity securities at estimated fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--EquitySecuritiesFvNiCost_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember_z9d4lr7SjvH" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, amortized cost basis">4,955,360</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--EquitySecuritiesFvNiUnrealizedGain_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z61dPsQYyjL2" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding gain">703,049</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--EquitySecuritiesFvNiUnrealizedLoss_iN_di_c20220101__20221231__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zBee9WN8fww8" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">(310,165</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--EquitySecuritiesFvNi_iI_c20221231__us-gaap--FairValueByAssetClassAxis__custom--EquitySecuritiesOneMember__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zZWAi6wrILn9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available-for-sale securities, gross unrealized gain">5,348,244</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Mortgage loans held for investment at amortized cost: </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1.5pt">Residential construction</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_988_eus-gaap--NotesReceivableGross_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--ResidentialConstructionMember_zwNmSCfNNcpj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Mortgage loans on real estate and construction">1,731,469</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents <span id="xdx_F47_zThLvVGR19uc">(1)</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_fKDEp_zYEloFJFnV4i" style="border-bottom: Black 2.5pt double; text-align: right" title="Cash and cash equivalents">10,638,034</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total restricted assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--RestrictedInvestments_iI_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zy0ho2oQkb2g" style="border-bottom: Black 2.5pt double; text-align: right" title="Total restricted assets">18,935,055</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="margin: 0"> </p> <p style="margin: 0"></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="margin: 0"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F06_zaioSa22DzYl" style="width: 15pt; text-align: right">(1)</td><td style="width: 5pt"></td><td id="xdx_F1E_zjZGyXxxDQT9" style="text-align: justify">Including cash and cash equivalents of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFJlc3RyaWN0ZWQgQXNzZXRzIGluIENlbWV0ZXJ5IGFuZCBNb3J0dWFyeSBFbmRvd21lbnQgQ2FyZSBhbmQgUHJlIG5lZWQgTWVyY2hhbmRpc2UgRnVuZHMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iI_pp0d_c20221231__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__custom--SecurityNationalLifeInsuranceMember_zH7Grk5zY9Q" title="Cash, cash equivalents, restricted cash and restricted cash equivalents at end of year">8,527,620</span> for the life insurance and mortgage segments.</td> </tr></table> 389640 4212 385428 654307 291 9570 645028 526586 38 6112 520512 1570533 329 19894 1550968 5688802 858975 318583 6229194 5688802 858975 318583 6229194 1379943 -2760 1377183 10276918 19434263 8006323 1033047 866 15360 1018553 201771 3016 198755 1234818 866 18376 1217308 4955360 703049 310165 5348244 4955360 703049 310165 5348244 1731469 10638034 18935055 8527620 <p id="xdx_89E_ecustom--ScheduleOfFairValueOfFixedMaturitySecuritiesTableTextBlock_hus-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zQt7YG077Jf3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below summarizes unrealized losses on fixed maturities securities that were carried at estimated fair value at June 30, 2023 and at December 31, 2022. The unrealized losses were primarily related to interest rate fluctuations and inflation. The tables set forth unrealized losses by duration with the fair value of the related fixed maturity securities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B5_zMoHgRzaQgj7" style="display: none">Schedule of Fair Value of Fixed Maturity Securities</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Losses for Less than Twelve Months</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Unrealized Losses for More than Twelve Months</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total Unrealized Loss</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">At June 30, 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">U.S. Treasury securities and obligations of U.S. Government agencies</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zBGtG5hajxd1" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">4,212</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zbYsIzUcV4sk" style="width: 6%; text-align: right" title="Available for sale securities, fair value">385,429</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zIbHJsUWFPf6" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4142">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zEL6se2MFVS" style="width: 6%; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4144">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zV1LRjoBAES8" style="width: 6%; text-align: right" title="Available for sale securities, unrecognized holding loss">4,212</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USTreasurySecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_z14FpbB6mkm4" style="width: 6%; text-align: right" title="Available for sale securities, fair value">385,429</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_z7lhRqOAC3m" style="text-align: right" title="Available for sale securities, unrecognized holding loss">1,266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zFtJVmRuZvkf" style="text-align: right" title="Available for sale securities, fair value">150,501</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zRk1BG4MQf9a" style="text-align: right" title="Available for sale securities, unrecognized holding loss">8,304</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zEucPXVt0v7f" style="text-align: right" title="Available for sale securities, fair value">392,384</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zkc99T1BoQM4" style="text-align: right" title="Available for sale securities, unrecognized holding loss">9,570</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zfINQe24KVOe" style="text-align: right" title="Available for sale securities, fair value">542,885</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Corporate securities including public utilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zhjIt6uldK65" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">1,787</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_z0vT6Y0zE0w6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">216,540</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zYCCd0WQRj2d" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">4,325</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_z9RdpK0ShBM2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">228,121</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zXAU2j2BYnf4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">6,112</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_za9DDKjbXKOa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">444,661</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total unrealized losses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_znZg6GA7ZZWj" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">7,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zK3VyoskL6Wf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">752,470</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zwIWuWSxoyig" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">12,629</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zuiL2cl17vyj" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">620,505</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20230630__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zV22QlXxp2yf" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">19,894</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20230630__us-gaap--FinancialInstrumentAxis__custom--CemeteryPerpectualCareOblicationMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_z38f8Kmk7P85" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">1,372,975</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline">At December 31, 2022</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Obligations of states and political subdivisions</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zUMKmstTYxni" style="text-align: right" title="Available for sale securities, unrecognized holding loss">11,891</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zpijaPeNH5e2" style="text-align: right" title="Available for sale securities, fair value">760,255</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zN1UzBvgxef" style="text-align: right" title="Available for sale securities, unrecognized holding loss">3,469</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zYvn7eEdPPP9" style="text-align: right" title="Available for sale securities, fair value">58,072</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zVURtMkxP3cg" style="text-align: right" title="Available for sale securities, unrecognized holding loss">15,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember__us-gaap--FairValueByAssetClassAxis__us-gaap--USStatesAndPoliticalSubdivisionsMember_zMYnAkKUF6ul" style="text-align: right" title="Available for sale securities, fair value">818,327</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Corporate securities including public utilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zZxnRbnYN5Qc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">3,016</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zk98yFL77Yol" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">198,755</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zi1DqSEwsged" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss"><span style="-sec-ix-hidden: xdx2ixbrl4202">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zIWH9PdDQoi7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value"><span style="-sec-ix-hidden: xdx2ixbrl4204">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zQbhPjXY7zLh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, unrecognized holding loss">3,016</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--FinancialInstrumentAxis__us-gaap--CorporateDebtSecuritiesMember__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zqajWljDnEn7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Available for sale securities, fair value">198,755</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total unrealized losses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zxepfmaOSrK9" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">14,907</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zj4ksuXOuVg1" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">959,010</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zISBfKt4mI0g" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">3,469</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zHH3VlmlmW2e" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">58,072</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zo7scSP3cgv6" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, unrecognized holding loss">18,376</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DebtSecuritiesAvailableForSaleUnrealizedLossPosition_iI_c20221231__us-gaap--InvestmentTypeAxis__custom--RestrictedAssetsMember_zDdjbQLo7nUc" style="border-bottom: Black 2.5pt double; text-align: right" title="Available for sale securities, fair value">1,017,082</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4212 385429 4212 385429 1266 150501 8304 392384 9570 542885 1787 216540 4325 228121 6112 444661 7265 752470 12629 620505 19894 1372975 11891 760255 3469 58072 15360 818327 3016 198755 3016 198755 14907 959010 3469 58072 18376 1017082 0.986 0.982 0 0 <p id="xdx_89F_eus-gaap--InvestmentsClassifiedByContractualMaturityDateTableTextBlock_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z0rBcAVYM7wb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The table below presents the amortized cost and estimated fair value of fixed maturity securities available for sale at June 30, 2023, by contractual maturity. Expected maturities may differ from contractual maturities because certain borrowers may have the right to call or prepay obligations with or without call or prepayment penalties:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BE_zyWSNc5mtjt2" style="display: none">Schedule of Investments Classified by Contractual Maturity Date</span></span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">Amortized</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Estimated Fair</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Cost</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Value</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due in 1 year</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zZjdrm7Le4be" style="text-align: right" title="Amortized cost"><span style="-sec-ix-hidden: xdx2ixbrl4232">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInOneYearMember_zxCOUdFS8XXd" style="text-align: right" title="Estimated fair value"><span style="-sec-ix-hidden: xdx2ixbrl4234">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Due in 2-5 years</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zemPE7O6Bdu5" style="width: 16%; text-align: right" title="Amortized cost">705,807</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInTwoToFiveYearsMember_zhTGRSarlkra" style="width: 16%; text-align: right" title="Estimated fair value">694,536</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Due in 5-10 years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_z0KpDMQ8chbe" style="text-align: right" title="Amortized cost">111,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInFiveToTenYearsMember_zC8LSOqf48pk" style="text-align: right" title="Estimated fair value">110,683</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Due in more than 10 years</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zKjHJkWsVRA4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Amortized cost">753,425</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember__us-gaap--LeaseContractualTermAxis__custom--DueInMoreThanTenYearsMember_zQZDpJrAm3m5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Estimated fair value">745,749</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--AvailableForSaleDebtSecuritiesAmortizedCostBasis_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zeFy4TXDhDU2" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortized cost">1,570,533</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AvailableForSaleSecuritiesDebtSecuritiesCurrent_iI_pp0p0_c20230630__us-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zHomMUHsyFj4" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value">1,550,968</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 705807 694536 111301 110683 753425 745749 1570533 1550968 <p id="xdx_802_eus-gaap--ComprehensiveIncomeNoteTextBlock_zXjc8XWCkkBa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16) <span style="text-decoration: underline"><span id="xdx_827_zfhJQmhL1vF7">Accumulated Other Comprehensive Income (loss)</span></span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_ecustom--ScheduleOfChangesInAccumulatedOtherComprehensiveIncomeTextBlock_zLCpYuBEl2Va" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following summarizes the changes in accumulated other comprehensive income (loss):</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zsABYz4w1Sv7" style="display: none">Schedule of Changes in Accumulated Other Comprehensive Income</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20230401__20230630_zDl7jQ1Un9d9" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20220401__20220630_zJr6eYXcJvtd" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230101__20230630_zEsOULVKcLwg" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20220101__20220630_zAnYlzKWc7Aa" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_zR6GDNVO20c9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Unrealized gains (losses) on fixed maturity securities <br/> available for sale</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(4,913,327</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(13,114,816</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">523,602</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(28,486,911</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax_zJDHjaVRivAe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Amounts reclassified into net earnings</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(79,850</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">119,684</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(298,750</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">164,877</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeTax_z2Uwo0bw4SPg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Net unrealized gains (losses) before taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,993,177</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,995,132</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">224,852</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,322,034</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesTaxPortionAttributableToParent_z6QV7130Zytk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Tax (expense) benefit</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,048,567</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,728,977</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(47,219</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,947,627</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent_zWwoUHszgd06" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,944,610</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,266,155</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">177,633</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(22,374,407</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeTax_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zXwJTqxX31H5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Unrealized losses on restricted assets <span id="xdx_F4B_zu8GbMZivNZb">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,189</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(43,169</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,056</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(115,118</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesTaxPortionAttributableToParent_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z9BGrrJVdNMd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Tax benefit</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,542</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,754</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">512</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">28,676</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zS9Y6p4D1tva" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,647</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(32,415</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,544</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(86,442</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeTax_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestmentsMember_zNCd9mBlRB8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Unrealized losses on cemetery perpetual care <br/> trust investments <span id="xdx_F44_zHW9QGaooOv8">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,738</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,868</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(812</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(53,225</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Tax benefit</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">943</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,953</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">229</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,259</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_zhNF7caknbSg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,795</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11,915</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(583</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(39,966</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OtherComprehensiveIncomeLossNetOfTax_zQ3bxG5U1Cwc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Other comprehensive income (loss) changes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(3,952,052</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(10,310,485</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">175,506</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(22,500,815</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="margin: 0"> </p> <p style="margin: 0"></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="margin: 0"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F09_zvG2u68Ea9m4" style="width: 15pt; text-align: right">(1)</td><td id="xdx_F10_zVAU8Pl5QZAf" style="text-align: justify">Fixed maturity securities available for sale</td> </tr></table> <p id="xdx_8A4_zFXUIrWJpcp2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_89A_ecustom--AccumulatedBalancesOfOtherComprehensiveIncomeTextBlock_zYtTXSp7hrIi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is the accumulated balances of other comprehensive income (loss) as of June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zifAea1KtPK1" style="display: none">Schedule of Accumulated Balances of Other Comprehensive Income</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Beginning Balance December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Change for the period</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Ending Balance<br/> June 30,<br/> 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Unrealized gains (losses) on fixed maturity securities <br/>  available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iS_pp0p0_c20230101__20230630_zNUEIJ07qmH9" style="width: 14%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">(13,050,767</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--IncreaseDecreaseInUnrealizedNetGainsOnAvailableForSaleSecurities_pp0p0_c20230101__20230630_zFJN4mP9BoK5" style="width: 14%; text-align: right" title="Increase (Decrease) in Unrealized gains on fixed maturity securities available-for-sale">177,633</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iE_pp0p0_c20230101__20230630_zgbhsaCSl34b" style="width: 14%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">(12,873,134</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Unrealized losses on restricted assets <span id="xdx_F45_znoliKA6Y1l2">(1)</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--UnrealizedGainsOnRestrictedAssets_iS_pp0p0_c20230101__20230630_fKDEp_zOsjpPjp2zsg" style="text-align: right" title="Unrealized gains (losses) on restricted assets">(13,148</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--IncreaseDececreaseInUnrealizedGainsOnRestrictedAssets_pp0p0_c20230101__20230630_fKDEp_z39R75rG30Pd" style="text-align: right" title="Increase Dececrease in Unrealized gains (losses) on restricted assets">(1,544</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--UnrealizedGainsOnRestrictedAssets_iE_pp0p0_c20230101__20230630_fKDEp_zFcCIhtTMmk4" style="text-align: right" title="Unrealized gains (losses) on restricted assets">(14,692</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Unrealized losses on cemetery perpetual <br/> care trust investments <span id="xdx_F42_z7cBy1TQf1lb">(1)</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--UnrealizedGainsOnCemeteryPerpetualCareTrustInvestments1_iS_pp0p0_c20230101__20230630_fKDEp_zwRL5QGoDOl1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">(6,362</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--IncreaseDececreaseInUnrealizedGainsOnCemeteryPerpetualCareTrustInvestments_pp0p0_c20230101__20230630_fKDEp_zohF9qwZYcsk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase Dececrease in Unrealized gains (losses) on cemetery perpetual care trust investments">(583</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--UnrealizedGainsOnCemeteryPerpetualCareTrustInvestments1_iE_pp0p0_c20230101__20230630_fKDEp_z1R0IV8FZoA4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">(6,945</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Other comprehensive income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20230101__20230630_zhiimwpIxjj8" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(13,070,277</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_ecustom--IncreaseDecreaseInOtherComprehensiveIncomeBalance_pp0p0_c20230101__20230630_zIeWdBziiQdc" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (Decrease) in Other comprehensive income (loss), Balance">175,506</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20230101__20230630_zgbtCohsEdm4" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(12,894,771</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="margin: 0"> </p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="margin: 0"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0E_zlga6FOcK6ga" style="width: 15pt; text-align: right">(1)</td><td id="xdx_F1A_zEYOyAx1Ndv6" style="text-align: justify">Fixed maturity securities available for sale</td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is the accumulated balances of other comprehensive income (loss) as of December 31, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Beginning Balance December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Change for the<br/> period</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Ending Balance<br/> December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Unrealized gains (losses) on fixed maturity securities <br/> available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iS_pp0p0_c20220101__20221231_z6g2ybl6POnf" style="width: 14%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">18,021,265</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--IncreaseDecreaseInUnrealizedNetGainsOnAvailableForSaleSecurities_pp0p0_c20220101__20221231_zs2h7dT6aFqd" style="width: 14%; text-align: right" title="Increase (Decrease) in Unrealized gains on fixed maturity securities available-for-sale">(31,072,032</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iE_pp0p0_c20220101__20221231_zgkpD6IwRMue" style="width: 14%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">(13,050,767</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Unrealized gains (losses) on restricted assets <span id="xdx_F4B_zHwhMYw68bBe">(1)</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--UnrealizedGainsOnRestrictedAssets_iS_pp0p0_c20220101__20221231_fKDEp_zcUJQ40tUdac" style="text-align: right" title="Unrealized gains (losses) on restricted assets">40,192</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--IncreaseDececreaseInUnrealizedGainsOnRestrictedAssets_pp0p0_c20220101__20221231_fKDEp_ztvWogNtLAY6" style="text-align: right" title="Increase Dececrease in Unrealized gains (losses) on restricted assets">(53,340</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--UnrealizedGainsOnRestrictedAssets_iE_pp0p0_c20220101__20221231_fKDEp_zBYXlDgRa8s4" style="text-align: right" title="Unrealized gains (losses) on restricted assets">(13,148</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Unrealized gains (losses) on cemetery perpetual <br/>  care trust investments <span id="xdx_F48_zHw9A4NrYbKg">(1)</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--UnrealizedGainsOnCemeteryPerpetualCareTrustInvestments1_iS_pp0p0_c20220101__20221231_fKDEp_zsMXS9f4jpG9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">8,991</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--IncreaseDececreaseInUnrealizedGainsOnCemeteryPerpetualCareTrustInvestments_pp0p0_c20220101__20221231_fKDEp_zmJU3QCPeVv" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase Dececrease in Unrealized gains (losses) on cemetery perpetual care trust investments">(15,353</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--UnrealizedGainsOnCemeteryPerpetualCareTrustInvestments1_iE_pp0p0_c20220101__20221231_fKDEp_zEgUVXl2EOVb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">(6,362</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Other comprehensive income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20220101__20221231_z1PSgyuzkN9c" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">18,070,448</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--IncreaseDecreaseInOtherComprehensiveIncomeBalance_pp0p0_c20220101__20221231_zEcNTZCkQGDc" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (Decrease) in Other comprehensive income (loss), Balance">(31,140,725</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20220101__20221231_z3sMmvys8vSf" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(13,070,277</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-decoration: underline; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F04_zG0ObZt8Syal" style="width: 15pt; text-align: right">(1)</td><td id="xdx_F1F_zMU3KS3Xb4pb" style="text-align: justify">Fixed maturity securities available for sale</td> </tr></table> <p id="xdx_8A4_zHiTaNPSBA5k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_ecustom--ScheduleOfChangesInAccumulatedOtherComprehensiveIncomeTextBlock_zLCpYuBEl2Va" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following summarizes the changes in accumulated other comprehensive income (loss):</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zsABYz4w1Sv7" style="display: none">Schedule of Changes in Accumulated Other Comprehensive Income</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20230401__20230630_zDl7jQ1Un9d9" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20220401__20220630_zJr6eYXcJvtd" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230101__20230630_zEsOULVKcLwg" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49B_20220101__20220630_zAnYlzKWc7Aa" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2023</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax_zR6GDNVO20c9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Unrealized gains (losses) on fixed maturity securities <br/> available for sale</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(4,913,327</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(13,114,816</td><td style="width: 1%; text-align: left">)</td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">523,602</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(28,486,911</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax_zJDHjaVRivAe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Amounts reclassified into net earnings</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(79,850</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">119,684</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(298,750</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">164,877</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeTax_z2Uwo0bw4SPg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Net unrealized gains (losses) before taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,993,177</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,995,132</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">224,852</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,322,034</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesTaxPortionAttributableToParent_z6QV7130Zytk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Tax (expense) benefit</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,048,567</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,728,977</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(47,219</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,947,627</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent_zWwoUHszgd06" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,944,610</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,266,155</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">177,633</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(22,374,407</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeTax_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zXwJTqxX31H5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Unrealized losses on restricted assets <span id="xdx_F4B_zu8GbMZivNZb">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,189</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(43,169</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,056</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(115,118</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesTaxPortionAttributableToParent_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_z9BGrrJVdNMd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Tax benefit</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,542</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,754</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">512</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">28,676</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent_hus-gaap--FinancialInstrumentAxis__custom--RestrictedAssetsMember_zS9Y6p4D1tva" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1.5pt">Net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,647</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(32,415</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,544</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(86,442</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentBeforeTax_hus-gaap--FinancialInstrumentAxis__custom--CemeteryPerpetualCareTrustInvestmentsMember_zNCd9mBlRB8i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Unrealized losses on cemetery perpetual care <br/> trust investments <span id="xdx_F44_zHW9QGaooOv8">(1)</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,738</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,868</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(812</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(53,225</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTranslationAdjustmentTax_i_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Tax benefit</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">943</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,953</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">229</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">13,259</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_zhNF7caknbSg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,795</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11,915</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(583</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(39,966</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OtherComprehensiveIncomeLossNetOfTax_zQ3bxG5U1Cwc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Other comprehensive income (loss) changes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(3,952,052</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(10,310,485</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">175,506</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(22,500,815</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="margin: 0"> </p> <p style="margin: 0"></p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="margin: 0"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F09_zvG2u68Ea9m4" style="width: 15pt; text-align: right">(1)</td><td id="xdx_F10_zVAU8Pl5QZAf" style="text-align: justify">Fixed maturity securities available for sale</td> </tr></table> -4913327 -13114816 523602 -28486911 -79850 119684 -298750 164877 -4993177 -12995132 224852 -28322034 1048567 2728977 -47219 5947627 -3944610 -10266155 177633 -22374407 -6189 -43169 -2056 -115118 1542 10754 512 28676 -4647 -32415 -1544 -86442 -3738 -15868 -812 -53225 943 3953 229 13259 -2795 -11915 -583 -39966 -3952052 -10310485 175506 -22500815 <p id="xdx_89A_ecustom--AccumulatedBalancesOfOtherComprehensiveIncomeTextBlock_zYtTXSp7hrIi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is the accumulated balances of other comprehensive income (loss) as of June 30, 2023:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zifAea1KtPK1" style="display: none">Schedule of Accumulated Balances of Other Comprehensive Income</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Beginning Balance December 31, 2022</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Change for the period</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Ending Balance<br/> June 30,<br/> 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Unrealized gains (losses) on fixed maturity securities <br/>  available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iS_pp0p0_c20230101__20230630_zNUEIJ07qmH9" style="width: 14%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">(13,050,767</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--IncreaseDecreaseInUnrealizedNetGainsOnAvailableForSaleSecurities_pp0p0_c20230101__20230630_zFJN4mP9BoK5" style="width: 14%; text-align: right" title="Increase (Decrease) in Unrealized gains on fixed maturity securities available-for-sale">177,633</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iE_pp0p0_c20230101__20230630_zgbhsaCSl34b" style="width: 14%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">(12,873,134</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Unrealized losses on restricted assets <span id="xdx_F45_znoliKA6Y1l2">(1)</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--UnrealizedGainsOnRestrictedAssets_iS_pp0p0_c20230101__20230630_fKDEp_zOsjpPjp2zsg" style="text-align: right" title="Unrealized gains (losses) on restricted assets">(13,148</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--IncreaseDececreaseInUnrealizedGainsOnRestrictedAssets_pp0p0_c20230101__20230630_fKDEp_z39R75rG30Pd" style="text-align: right" title="Increase Dececrease in Unrealized gains (losses) on restricted assets">(1,544</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--UnrealizedGainsOnRestrictedAssets_iE_pp0p0_c20230101__20230630_fKDEp_zFcCIhtTMmk4" style="text-align: right" title="Unrealized gains (losses) on restricted assets">(14,692</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Unrealized losses on cemetery perpetual <br/> care trust investments <span id="xdx_F42_z7cBy1TQf1lb">(1)</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_983_ecustom--UnrealizedGainsOnCemeteryPerpetualCareTrustInvestments1_iS_pp0p0_c20230101__20230630_fKDEp_zwRL5QGoDOl1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">(6,362</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--IncreaseDececreaseInUnrealizedGainsOnCemeteryPerpetualCareTrustInvestments_pp0p0_c20230101__20230630_fKDEp_zohF9qwZYcsk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase Dececrease in Unrealized gains (losses) on cemetery perpetual care trust investments">(583</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--UnrealizedGainsOnCemeteryPerpetualCareTrustInvestments1_iE_pp0p0_c20230101__20230630_fKDEp_z1R0IV8FZoA4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">(6,945</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Other comprehensive income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20230101__20230630_zhiimwpIxjj8" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(13,070,277</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_ecustom--IncreaseDecreaseInOtherComprehensiveIncomeBalance_pp0p0_c20230101__20230630_zIeWdBziiQdc" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (Decrease) in Other comprehensive income (loss), Balance">175,506</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20230101__20230630_zgbtCohsEdm4" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(12,894,771</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="margin: 0"> </p> <div style="width: 25%"><div style="border-top: Black 1.5pt solid; font-size: 1pt"> </div></div> <p style="margin: 0"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F0E_zlga6FOcK6ga" style="width: 15pt; text-align: right">(1)</td><td id="xdx_F1A_zEYOyAx1Ndv6" style="text-align: justify">Fixed maturity securities available for sale</td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is the accumulated balances of other comprehensive income (loss) as of December 31, 2022:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Beginning Balance December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Change for the<br/> period</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Ending Balance<br/> December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Unrealized gains (losses) on fixed maturity securities <br/> available for sale</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iS_pp0p0_c20220101__20221231_z6g2ybl6POnf" style="width: 14%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">18,021,265</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--IncreaseDecreaseInUnrealizedNetGainsOnAvailableForSaleSecurities_pp0p0_c20220101__20221231_zs2h7dT6aFqd" style="width: 14%; text-align: right" title="Increase (Decrease) in Unrealized gains on fixed maturity securities available-for-sale">(31,072,032</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--UnrealizedNetGainsOnAvailableForSaleSecurities_iE_pp0p0_c20220101__20221231_zgkpD6IwRMue" style="width: 14%; text-align: right" title="Unrealized gains on fix maturity securities available-for-sale">(13,050,767</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Unrealized gains (losses) on restricted assets <span id="xdx_F4B_zHwhMYw68bBe">(1)</span></td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--UnrealizedGainsOnRestrictedAssets_iS_pp0p0_c20220101__20221231_fKDEp_zcUJQ40tUdac" style="text-align: right" title="Unrealized gains (losses) on restricted assets">40,192</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--IncreaseDececreaseInUnrealizedGainsOnRestrictedAssets_pp0p0_c20220101__20221231_fKDEp_ztvWogNtLAY6" style="text-align: right" title="Increase Dececrease in Unrealized gains (losses) on restricted assets">(53,340</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--UnrealizedGainsOnRestrictedAssets_iE_pp0p0_c20220101__20221231_fKDEp_zBYXlDgRa8s4" style="text-align: right" title="Unrealized gains (losses) on restricted assets">(13,148</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Unrealized gains (losses) on cemetery perpetual <br/>  care trust investments <span id="xdx_F48_zHw9A4NrYbKg">(1)</span></td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_ecustom--UnrealizedGainsOnCemeteryPerpetualCareTrustInvestments1_iS_pp0p0_c20220101__20221231_fKDEp_zsMXS9f4jpG9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">8,991</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_984_ecustom--IncreaseDececreaseInUnrealizedGainsOnCemeteryPerpetualCareTrustInvestments_pp0p0_c20220101__20221231_fKDEp_zmJU3QCPeVv" style="border-bottom: Black 1.5pt solid; text-align: right" title="Increase Dececrease in Unrealized gains (losses) on cemetery perpetual care trust investments">(15,353</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_ecustom--UnrealizedGainsOnCemeteryPerpetualCareTrustInvestments1_iE_pp0p0_c20220101__20221231_fKDEp_zEgUVXl2EOVb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Unrealized gains (losses) on cemetery perpetual care trust investments">(6,362</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Other comprehensive income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iS_pp0p0_c20220101__20221231_z1PSgyuzkN9c" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">18,070,448</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--IncreaseDecreaseInOtherComprehensiveIncomeBalance_pp0p0_c20220101__20221231_zEcNTZCkQGDc" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase (Decrease) in Other comprehensive income (loss), Balance">(31,140,725</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iE_pp0p0_c20220101__20221231_z3sMmvys8vSf" style="border-bottom: Black 2.5pt double; text-align: right" title="Other comprehensive income (loss), Balance">(13,070,277</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p style="margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; text-decoration: underline; margin-top: 0pt; margin-bottom: 0pt"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td id="xdx_F04_zG0ObZt8Syal" style="width: 15pt; text-align: right">(1)</td><td id="xdx_F1F_zMU3KS3Xb4pb" style="text-align: justify">Fixed maturity securities available for sale</td> </tr></table> -13050767 177633 -12873134 -13148 -1544 -14692 -6362 -583 -6945 -13070277 175506 -12894771 18021265 -31072032 -13050767 40192 -53340 -13148 8991 -15353 -6362 18070448 -31140725 -13070277 Net earnings per share amounts have been adjusted retroactively for the effect of annual stock dividends. The weighted-average shares outstanding includes the weighted-average Class A common shares and the weighted-average Class C common shares determined on an equivalent Class A common stock basis. Net earnings per common share represent net earnings per equivalent Class A common share. Fixed maturity securities available for sale Gross unrealized losses are net of allowance for credit losses Includes $84,800 of Membership stock and $2,592,300 of Activity stock attributable to short-term borrowings and letters of credit. Includes $938,500 of Membership stock and $1,661,800 of Activity stock attributable to short-term borrowings and letters of credit. Includes Center53 Consists of approximately 93 acres of undeveloped land Includes residential subdivision development Unimproved land Included in real estate held for investment on the condensed consolidated balance sheets Included in property and equipment on the condensed consolidated balance sheets See Note 2 of the notes to the condensed consolidated financial statements Included in other expenses on the condensed consolidated statements of earnings Interest income is not recognized on loans which are more than 90 days past due or in foreclosure. Commercial construction loan Includes residential mortgage loans in the process of foreclosure of $289,922 at June 30, 2023 Included in other expenses on the condensed consolidated statements of earnings Included in mortgage fee income The Company used a stock price of $8.45 as of June 30, 2023 to derive intrinsic value. Adjusted for the effect of annual stock dividends. The Company used a stock price of $8.46 as of June 30, 2022, which was the closing price of the Company’s Class A shares on Nasdaq for that day, to derive intrinsic value. Adjusted for the effect of annual stock dividends. The Company used a stock price of $8.45 as of June 30, 2023 to derive intrinsic value. Fixed maturity securities available for sale Equity securities Included in other assets on the consolidated balance sheets Included in other liabilities and accrued expenses on the consolidated balance sheets Fixed maturity securities available for sale Equity securities Included in other assets on the consolidated balance sheets Included in other liabilities and accrued expenses on the consolidated balance sheets As a component of Mortgage fee income on the condensed consolidated statements of earnings As a component of Net investment income on the condensed consolidated statements of earnings As a component of Mortgage fee income on the condensed consolidated statements of earnings As a component of Net investment income on the condensed consolidated statements of earnings As a component of Mortgage fee income on the condensed consolidated statements of earnings As a component of Net investment income on the condensed consolidated statements of earnings As a component of Mortgage fee income on the condensed consolidated statements of earnings As a component of Net investment income on the condensed consolidated statements of earnings Included in other investments and policy loans on the condensed consolidated balance sheets Mortgage loans held for investment Included in future policy benefits and unpaid claims on the condensed consolidated balance sheets Included in other investments and policy loans on the consolidated balance sheets Mortgage loans held for investment Included in future policy benefits and unpaid claims on the consolidated balance sheets Included in mortgage fee income on the condensed consolidated statements of earnings Included in other expenses on the condensed consolidated statements of earnings Included in Receivables, net on the condensed consolidated balance sheets Included in other expenses on the condensed consolidated statements of earnings Including cash and cash equivalents of $8,006,323 or the life insurance and mortgage segments. Including cash and cash equivalents of $8,527,620 for the life insurance and mortgage segments. Fixed maturity securities available for sale Fixed maturity securities available for sale Fixed maturity securities available for sale